Economy      07.05.2020

The system of accounting for educational funds OU. Organization of accounting of educational literature. Electronic educational publications

1 To the leaders of any educational institution there is always the problem of convenient and high-quality management of the processes occurring at all stages of the institution's activities. Even when solving such a problem as scheduling classes, one has to process and analyze large amounts of information and, accordingly, this process requires a lot of labor and time resources. At this stage, the task of automating these processes is very relevant, which will simultaneously reduce labor costs and improve the quality of work performed.

The main goal of the work was to create a class structure that would allow automating tasks related to accounting for the classroom fund within the information system for managing an educational institution. For this, an object-oriented modeling language was chosen - UML, which is mainly used just in the field of software development.

On the example of the Classical Private University, the main business processes that occur within the framework of the problem posed were investigated and analyzed, and on their basis the requirements for the designed model were formulated.

As a result, the robots created a class model that allows:

  1. Keep a record of the classroom fund: the class Ref.Room - a directory of rooms, stores attributes common to all rooms, is associated with the classes Ref.Room_type - a directory of room types, and Ref.Shell - a directory of buildings.
  2. Maintain inventory records: class Ref.Inventory - inventory directory, is associated with the Ref.Inventory_Type class - inventory type directory. It is also associated with the Ref.Room class, due to which the inventory is tied to a specific room.
  3. Keep a record of computers: the Ref.Computer class - a directory of computers, is associated with the Ref.OS class - a directory of operating systems and, like inventory, with the Ref.Room class.
  4. Create and change the schedule of classes and activities that are not included in the curriculum: the Kaf.Discipline_Semester_Action_Pair class - training pairs of discipline events in semesters according to the work plan, which, to determine the time of the pair, is associated with the Ref.Pair class - a pair directory, and the class Ref.Special_Actions - reference book of special events, i.e. those that are not included in the work plans of disciplines. Both classes are linked to the Ref.Room class to define the location of the couple/event.
  5. Maintain a database of system users in general and separately databases of students, teachers, staff, etc.: the Ref.Users class is a directory of system users, to determine who the user is, it is associated with the Ref.Users_Statuses class - a directory of user statuses, which may contain several entries for each user, and the latter, in turn, is associated with the Ref.User_Type class - a directory of system user types. Classes Ref.Students, Ref.Educators, Ref.Komendants, Ref.Edu_Section_Personnel, Ref.Administrators, Ref.Groups respectively are directories of students, teachers, commandants, employees of the educational department, system administrators and groups of students. This model was also implemented for the MySQL database management system and query templates were created for it, which implement the tasks listed above.

Bibliographic link

Bryzgalov A.V. INFORMATION SYSTEM OF ACCOUNT OF THE AUDITORIAL FUND OF AN EDUCATIONAL INSTITUTION // Uspekhi modern natural science. - 2009. - No. 9. - P. 157-157;
URL: http://natural-sciences.ru/ru/article/view?id=12929 (date of access: 12/19/2019). We bring to your attention the journals published by the publishing house "Academy of Natural History"

The Ministry of Education and Science gave a number of recommendations on the use of textbooks in the educational process (letters dated 08.12.2011 No. MD-1634/03, dated 28.02.2012 No. MD-172/03). Educational institutions must use textbooks included in the federal list. Before being included in it, textbooks undergo a series of examinations. The customers of examinations are the authors of textbooks or holders of copyrights to them. All textbooks that have received positive expert opinions in accordance with the established procedure based on the results of scientific and pedagogical examinations are included in the federal lists of textbooks.

Every year, for the new academic year, the federal lists are supplemented with textbooks that have passed an examination in the current calendar year.

The number of textbooks in the lists for each subject for each grade allows the school to consciously choose exactly the textbook (line of textbooks) that allows taking into account the specifics of the educational program implemented by this school.

Along with textbooks, other educational publications, which are teaching aids, can be used in the educational process.

Determination of the list of textbooks by an educational institution in accordance with the federal lists of textbooks, the curriculum of an educational institution on the principles of a systematic, planned approach, taking into account the prospects and continuity of the implementation of educational programs, makes it possible to form library funds of long-term use textbooks in schools.

Pedagogical workers have the right to freedom of choice and use of textbooks in accordance with the educational program approved by the educational institution. The choice of textbooks is carried out according to the list of textbooks determined by the educational institution.

The number of textbooks in the lists for each subject for each grade allows the school to consciously choose exactly the textbook (system of textbooks, line of textbooks) that takes into account the specifics of the educational program implemented by this school.

Currently, there is a federal list of textbooks approved by the Order of the Ministry of Education and Science of the Russian Federation dated March 31, 2014 No. 253.

It should be noted that along with the paper form of textbooks, electronic textbooks should be used. In this regard, the Ministry of Education and Science in Letter dated 02.02.2015 No. NT-136/08 indicated that it is necessary:

    to provide for the implementation of programs of additional vocational education(advanced training) the inclusion of modules aimed at training managers and teachers of educational organizations in the methods of using the electronic form of the textbook, including through the use of interactive whiteboards;

    organize and conduct a sociological survey among students and their parents (legal representatives) about the most preferred form of the textbook (printed, electronic, printed and electronic forms). At the same time, the use of an electronic form of a textbook is a right, and not an obligation, of participants in educational relations.

The Ministry of Education and Science recalls that certain completed subject lines of textbooks may be excluded from the federal list of textbooks by the decision of the Scientific and Methodological Council on Textbooks.

In this regard, when concluding contracts for the supply of textbooks, we recommend:

    provide for the possibility of replacing a completed subject line of textbooks in the event of its exclusion from the federal list of textbooks for another completed subject line or the possibility of a refund;

    take into account that simultaneously with the textbook in paper form, the electronic form of the textbook must be purchased, and for textbooks previously purchased only in printed form, it is possible to purchase a separate electronic form of the textbook.

The Ministry of Education and Science also recommends organizing work in the constituent entities of the Russian Federation to create an information environment in which equal conditions will be provided for access to textbooks from different publishers, as well as for their access to other electronic resources and electronic libraries.

Purchase of textbooks

By virtue of paragraph 10 of part 1 of Art. 8 of the Federal Law of December 29, 2012 No. 273-FZ “On Education in Russian Federation"(hereinafter referred to as the Law on Education) organizing the provision of municipal educational organizations with textbooks in accordance with the federal list of textbooks recommended for use in the implementation of state-accredited educational programs of primary general, basic general, secondary general education organizations implementing educational activities, and teaching aids approved for use in the implementation of these educational programs, refers to the powers of state authorities of the constituent entities of the Russian Federation in the field of education.

At the same time, on the basis of paragraph 3 of part 1 of Art. 8 of the Law on Education, the powers of state authorities of the constituent entities of the Russian Federation in the field of education include ensuring state guarantees for the realization of the rights to receive public and free primary, basic, secondary general education in municipal educational organizations through the provision of subventions to local budgets, including the cost of purchasing textbooks and teaching aids, in accordance with the standards determined by the state authorities of these constituent entities of the Russian Federation. Thus, the funds necessary for the purchase of textbooks and teaching aids are included by the state authorities of the constituent entities of the Russian Federation in subventions to local budgets. The Law on Education does not provide for the possibility of reducing the size of the subvention provided to local budgets for these purposes in case of direct transfer of purchased textbooks and teaching aids.

From September 1, 2013, the purchase of textbooks and teaching aids to provide municipal educational organizations is carried out at the municipal level.

Such purchase of textbooks and teaching aids by the authorities local government, educational organizations that are municipal state and budgetary institutions, is carried out in accordance with the requirements of the Federal Law of 04/05/2013 No. 44-FZ "On the contract system in the field of procurement of goods, works, services to meet state and municipal needs" (hereinafter - the federal law No. 44-FZ).

The purchase can be carried out by local governments centrally in order to provide all subordinate municipal educational organizations with the necessary textbooks and teaching aids (centralized purchase in accordance with Article 26 of Federal Law No. 44-FZ) or by municipal educational organizations independently at the expense of funds received from local budgets for the provision of municipal services.

At the same time, in the case of procurement by local governments, it must be taken into account that the choice of purchased textbooks and teaching aids should be carried out by educational organizations (part 4 of article 18 and paragraph 9 of part 3 of article 28 of the Law on Education).

Also, Federal Law No. 44-FZ provides for the possibility of holding joint auctions by two or more customers.

According to Art. 25 of this law, if two or more customers (educational organizations, local governments) have a need for the same goods (textbooks and teaching aids), such customers have the right to conduct joint auctions. The rights, obligations and responsibilities of customers during joint auctions are determined by an agreement between the parties, concluded in accordance with the Civil Code of the Russian Federation and Federal Law No. 44-FZ. The contract with the winner or winners of the joint auction is concluded by each customer independently. Moreover, both municipal educational organizations and local governments can act as a customer, conducting joint purchases for the needs of several municipalities.

The organizer of a joint auction is one of the customers to whom other customers have transferred, on the basis of an agreement, part of their powers to organize and conduct such an auction.

The organizer of the joint auction approves the composition of the procurement commission, which includes representatives of the parties to the agreement in proportion to the volume of purchases made by each customer, in the total volume of purchases, unless otherwise provided by the agreement.

The parties to the agreement shall bear the costs of holding a joint auction in proportion to the share of the initial (maximum) contract price of each customer in the total amount of the initial (maximum) prices of contracts for the conclusion of which a joint auction is held.

Thus, at the level of municipalities, the purchase of textbooks and teaching aids at the expense of subventions from the budgets of the constituent entities of the Russian Federation can be carried out using centralized schemes provided for by Federal Law No. 44-FZ. In addition, several municipalities can also carry out centralized procurement of textbooks and teaching aids at the inter-municipal level (joint auctions). Such clarifications are given in the Letter of the Ministry of Education and Science of the Russian Federation of 04/07/2014 No. 08-455.

We also note that autonomous educational institutions can conclude contracts for the supply of textbooks in accordance with the Federal Law of July 18, 2011 No. 223-FZ “On the Procurement of Goods, Works, Services by Certain Types of Legal Entities” and the Procurement Regulations.

Accounting for educational literature

Upon receipt of educational literature in an educational institution, its double accounting is organized:

    accounting in the library;

    accounting (budgetary) accounting.

Library account.

The procedure for accounting for documents included in the library fund was approved by Order of the Ministry of Culture of the Russian Federation dated October 08, 2012 No. 1077 (hereinafter - Procedure No. 1077). In accordance with paragraph 1.4 of Order No. 1077, all documents (permanent, long-term, temporary storage) entering and leaving the library fund are subject to accounting, regardless of the type of media. This accounting is maintained in the registers of individual and total accounting in traditional and (or) electronic form. According to clause 1.5.1 of Order No. 1077, individual accounting registers include a registration book and a registration card for a certain type of document for newspapers, magazines, and other types of documents. Registers of individual accounting of documents of the library fund contain details that identify each document, indicating information about its receipt and disposal.

The registers of the total accounting of documents in accordance with clause 1.5.2 of Procedure No. 1077 are the book of the total accounting of the library fund, the sheets of the total accounting of the library fund and the journal. Various modifications of the summary book are allowed. Regardless of the type of accounting document, the total accounting registers contain three interrelated parts:

    receipt of documents in the library fund;

    disposal of documents from the library fund;

    results of the movement of the library fund (final data at the end of the reporting period).

The book of the total accounting of the library fund in educational institutions contains indicators characterizing the quality of the formation of such funds to ensure educational process And scientific activity educational institution, that is, according to their intended purpose.

The organization of library work in educational institutions has a number of features, since the libraries of such institutions are part of the general structure of institutions and are not independent legal entities, and to ensure the educational process they acquire educational publications in large quantities copies of the same name, individual accounting of which is carried out according to the method of non-inventory accounting.

Textbooks are removed from the library fund due to physical loss or partial or complete loss of their consumer properties. Retiring documents are excluded from the library fund and written off with the possibility of subsequent gratuitous transfer to other libraries or sales (Section V of Procedure No. 1077).

Accounting (budgetary) accounting.

In accordance with clause 38 of Instruction No. 157n, material objects of property, with the exception of periodicals, that make up the library fund of an institution, are accepted for accounting as fixed assets, regardless of their useful life.

In educational institutions, educational literature that is part of the library fund should be accounted for on accounts 0 101 27 000 “Library fund - especially valuable movable property of the institution” and 0 101 37 000 “Library fund - other movable property of the institution”. Publications are accepted for accounting according to primary accounting documents (waybills, acceptance certificates). In accordance with Instructions No. 65n, the costs for their acquisition will be carried out under article 310 “Increase in the value of fixed assets” of KOSGU and expense type code 244 “Other purchase of goods, works and services to meet state (municipal) needs”.

By virtue of clause 46 of Instruction No. 157n, objects of the library fund are not assigned unique inventory numbers. Their analytical accounting is kept in inventory cards of group accounting of fixed assets (f. 0504032) (clause 54 of Instruction No. 157n). Accounting for operations on the disposal and transfer of these objects is kept in the journal of operations on the disposal and transfer of non-financial assets (clause 55 of Instruction No. 157n).

The library fund refers to the depreciable property of the institution. According to clause 92 of Instruction No. 157n, for publications worth not more than 40,000 rubles. inclusive, is accrued in the amount of 100% of the book value when they are put into operation. For fixed assets worth more than 40,000 rubles. depreciation is calculated according to the norms calculated in accordance with the established procedure.

In accounting, depreciation on the library fund will be reflected as follows:

Debit of account 0 401 20 271 “Expenses for depreciation of fixed assets and intangible assets” of the corresponding accounts of analytical accounting of account 0 109 00 271 “Costs for the manufacture of finished products, performance of works, services” (in terms of depreciation of fixed assets and intangible assets)

Account credit 0 104 x7 000 “Library fund depreciation”

The disposal of educational literature from the library fund is documented by an act on the write-off of the excluded objects of the library fund (f. 0504144) with a list of retired textbooks attached. The decision to write off is made by the commission of the institution for the receipt and disposal of assets. The act reflects the reasons that served as the basis for the decision to write off the objects of library funds, and the list of measures to implement such a decision, a mark is made on the results of the measures taken (based on the approved act (f. 0504144) and documents confirming the disposal of the decommissioned objects as a secondary raw materials, their transfer, destruction). This includes a list of property subject to registration based on the results of the measures taken, specified in the act (f. 0504144), for the purpose of its further use. The act (f. 0504144) is drawn up in two copies.

Decommissioned textbooks can be credited as waste paper and sold. Books that have become unusable are accepted for accounting under the off-balance account “Tangible assets accepted for storage” (in the conditional assessment “one object - 1 ruble”) until they are disposed of (liquidated) (clause 335 of Instruction No. 157n).

Waste paper received as a result of writing off books is accepted for accounting at the current estimated cost (clause 106 of Instruction No. 157n).

Next, we present typical operations for recording the receipt of objects in the library fund, their disposal from it, as well as internal movement in accordance with the current instructions No. 162n, 174n, 183n.

State institution (Instruction No. 162n)

State-financed organization(Instruction No. 174n)

Autonomous institution (Instruction No. 183n)

Debit

Credit

Debit

Credit

Debit

Credit

Purchasing textbooks from a supplier

0 106 31 310
(0 106 21 310)

0 106 31 000
(0 106 21 000)

Receipt of educational literature centrally from the founder

0 106 31 310
(0 106 21 310)

0 106 31 000
(0 106 21 310)

Acceptance of educational literature

0 101 37 310
(0 101 27 310)

0 106 31 310
(0 106 21 310)

0 101 37 000
(0 101 27 000)

0 106 31 000
(0 106 21 000)

Issuance of educational literature

0 101 37 310
(0 101 27 310)

0 101 37 310
(0 101 27 310)

0 101 37 000
(0 101 27 000)

0 101 37 000
(0 101 27 000)

Depreciation when issuing textbooks for operation

1 401 20 271
(1 109 00 271)

0 401 20 271
(0 109 00 271)

0 104 37 410
(0 104 27 410)

0 401 20 271
(0 109 00 271)

0 104 37 000
(0 104 27 000)

Write-off of educational literature from the register

0 104 37 410
(0 104 27 410)

0 101 37 410
(0 101 27 410)

0 104 37 000
(0 104 27 000)

0 101 37 000
(0 101 27 000)

Acceptance of written-off books for off-balance accounting (until the moment of disposal)

Write-off of recycled books from off-balance sheet accounting

Acceptance of waste paper

Let's summarize the main points:

1) to provide educational services educational literature is needed;

2) only publications included in the federal list of textbooks can be used;

3) educational literature can be supplied to educational organizations centrally or acquired by them independently;

4) textbooks are part of the library fund;

5) accounting of received educational literature is kept in the library and accounting department.

Good afternoon dear seminar participants!

Now I will introduce you to the topic: Modern requirements to keeping records of the fund of textbooks ”this topic is not new to you, each of you works with this. So, let's begin

Here is our educational literature received, tofund of educational literature as we know include: all textbooks; study guides; spelling dictionaries; mathematical tables; collections of exercises and tasks; workshops; books to read; anthologies; workbooks.

I would especially like to draw attention to the forms of accounting for the library fund of textbooks.

Account forms:

    Account book of the library stock of school textbooks

(Book of the total accounting of the educational fund)

    Book of textbooks

    Card file of textbooks

    Journal of issue of textbooks

    Order for textbooks (for three years)

    Inventory sheet (for three years)

The summary book consists of 3 parts (please note you must have a separate book with the mind of the account)


1 part. Entry into the fund. After receiving the textbooks, the total number and their cost are recorded, with the obligatory indication of the number and date of the accompanying document. The record number starts at #1 each year and goes in order of receipt.


    2 part. Withdrawal from the fund. The numbers of acts for the write-off of textbooks are recorded, indicating the date of approval of the act and the total number of written-off textbooks for the total amount. The numbering of entries about retired publications continues from year to year.


    3 part. The results of accounting for the movement of funds. The results of the movement of the fund of textbooks are recorded: the total number of textbooks received for the current year, for the amount. The total number of retired textbooks for the current year, in the amount. The total number of textbooks composed as of January 1 of the following year, in the amount of

Book of textbooks

Reflects a list of all educational publications received on the invoice, indicating the quantity, price and amount of each item received

Cards with bibliographic descriptions of textbook editions are placed in an accounting card index by class, and within classes - alphabetically by the names of authors or titles. The number of issued textbooks is noted on the reverse side of the registration cards. To control the safety of registration cards, they are registered in the "Journal of Registrations of Registration Cards of the Library Fund of Textbooks of Educational Organizations".

Sequence number when writing to "Register of registration cards» assigned to the card. And for all copies of the textbooks recorded in this card, this number is assigned with a note in brackets of the serial number of the copy, 151 (1), 151 (2), 151 (3), etc.


. All types of textbooks and teaching aids are subject to accounting. Workbooks, didactic materials, tables, copybooks, etc. and are temporary documents. Their accounting is carried out in the "Notebook for accounting documents of a temporary nature."

Instead of lost or damaged textbooks, other textbooks required by the school are accepted, or the nominal cost of the textbook is charged if it has been used for no more than one year (a receipt is issued). Textbooks lost and taken in return are taken into account in the "Notebook for accounting for lost and replacement textbooks."

Textbooks are written off at least once a year. For each type of write-off (“Old”, “Obsolete in content”, “Lost by readers”, “Theft”), an act is drawn up in 2 copies, which is signed by the commission and approved by the school principal. One

a copy of the act is stored in the library, the other is transferred against receipt to the school's accounting department, which writes off the school's balance

the cost of textbooks indicated in the act.

2.10. Textbooks that are in good condition, after decommissioning, can be issued to students to prepare for exams or in classrooms.

    Withdrawal of textbooks from the library fund
    The term of use of the textbook is not less than four years.


    1. Disposal of textbooks from the library fund is carried out for the following reasons: dilapidation (physical deterioration); outdated content; loss (indicating the specific circumstances of the loss). The act of disposal records information about textbooks that are excluded for only one reason.


Criteria for selecting textbooks for retirement from the library fund:

Disposal due to dilapidation is carried out in the presence of defects that lead to distortion or loss of information that impair readability, reading conditions (loss of image elements, stains, scratches, missing one or more pages, gluing pages and damage to text or illustrations when opened, deformation, dilapidation of a block or binding cover);

Disposal due to obsolescence in content is carried out in accordance with the changes in the "Federal lists of textbooks recommended (approved) for use in the educational process in educational institutions that implement educational programs of general education and have state accreditation for the academic year, approved by the Ministry of Education and Science of the Russian Federation »;

Withdrawal due to loss from the library fund. The librarian establishes the reason for the loss and has the right to demand that the culprit replace the lost textbook with the same textbook or another one needed by the school, if the period of use of the textbook does not exceed four years. Lost textbooks, the period of use of which exceeds four years, are written off without compensation.


    1. The disposal of textbooks from the library fund is formalized by an act of exclusion and is reflected in the book of total accounting, as well as in the card index of textbooks. Retirement teaching materials temporary storage is carried out at the end of the calendar year according to the act indicating the reason: “temporary storage material”.


      Acts for writing off textbooks are endorsed by members of the commission for the safety of funds. Approved acts are approved by the principal of the school.


      Textbooks written off according to the act can be used to make didactic material, for restoration work or transferred to organizations for the procurement of recyclables.


      Storage of decommissioned textbooks together with existing ones is prohibited.


      Acts for writing off textbooks from the library funds and the lists of textbooks attached to them are subject to permanent storage, the entire life of the library

    The procedure for accounting for the issuance of textbooks


The issuance of textbooks is carried out by a librarian at the end or before the start of the academic year.


    1. Textbooks are issued to students for one academic year. Textbooks, according to which training is conducted for two or more years, can be issued to students for several years.


      The form of accounting for the issuance of textbooks can be: an insert in the user's form; class form; textbook journal. Any of these forms, chosen by the librarian, must meet the established requirements: accurate record keeping, the signature of the recipient, strict individual and total accounting of textbooks issued.

Inventory of the textbook fund


    1. The inventory of the educational fund of the school library is carried out in order to control the safety and efficiency of the use of textbooks, as well as to take into account the availability of preferential categories of students and draw up a real order for textbooks.


      An inventory of textbooks is carried out at the request of the school administration.


      The inventory list of the textbook fund contains the following data: author, title of the textbook; Class; the total number of textbooks in the funds, including those purchased with extrabudgetary funds; number of textbooks by year of receipt. Textbooks purchased more than four years ago are marked in the column without indicating the year of delivery.


      The inventory sheet is compiled in two copies, one of which is transferred to the education department

    The presence of a computer in the library gives us the opportunity to produce and print the necessary regulatory documents, as well as use information systems in the work of school libraries. To date, two programs have been created for librarians - IRBIS andMARG- SQL.

    IRBIS - Integrated Evolving Library Information System.

    Authors and dealers of IRBIS present their offspring as a modern, convenient system compatible with other corporate library systems. The IRBIS system makes it possible to facilitate the traditional routine work of librarians: to automate the main library processes. IRBIS includes all typical library technologies: acquisition, systematization, cataloging, reader search, lending and administration.

In educational institutions, a complete package of normative documents regulating the activities of school libraries should be formed.

educational organization (replenishment and accounting of funds

electronic publications)

GENERAL PROVISIONS

Informatization is one of the strategic directions

development of education and society as a whole. Great amount

information - archival and library funds, catalogs, textbooks and

educational and methodical literature is rapidly being converted into electronic format. As part of the implementation of the Strategy for the Development of the Information Society in the Russian Federation, it is planned that by 2015 the share of library collections converted to electronic form in the total volume of publicly accessible libraries will be at least 50 percent1. School libraries are also actively involved in this process.



system of delivery and management of electronic educational publications;

formation of an order for the missing literature in electronic form;

automated processing of book supply data;

protection against illegal distribution.

These guidelines were developed in order to develop school libraries into information and library centers of educational organizations of secondary education, taking into account the transition to the Strategy for the Development of the Information Society in the Russian Federation (approved by the President of Russia on February 0, 2008 N Pr-212).

federal state educational standards of the new generation.

In accordance with the requirements of the Federal Law "On Education in the Russian Federation", in organizations engaged in educational activities, in order to ensure the implementation of educational programs, libraries are formed, including digital (electronic) libraries that provide access to professional databases, information reference and search engines and other information resources. The library fund should be completed with printed and (or) electronic educational publications (including textbooks and teaching aids), methodological and periodic publications on all included in the main educational programs being implemented. academic subjects, courses, disciplines (modules)2.

Federal Law of December 29, 2012 No. 273-FZ "On Education in the Russian Federation", art. 18, art. 20, art. 28, art. 35.

Federal Law of April 5, 2013 N 44-FZ "On the contract system in the field of procurement of goods, works, services to meet state and municipal needs", as amended. dated 04.06.2014 N 140FZ, art. 93, Art.

Federal Law of the Russian Federation of December 29, 2010 N 436-FZ "On the Protection of Children from Information Harmful to Their Health and Development", art. 2, Art. 6, article 17 The procedure for accounting for documents included in the library fund (approved by order of the Ministry of Culture of Russia dated October 08, 2012 N 1077).

Federal requirements for educational institutions in terms of the minimum equipment of the educational process and equipment Federal Law of December 29, 2012 No. 273-FZ "On Education in the Russian Federation", Art. 1

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3 Federal requirements for educational institutions in terms of the minimum equipment of the educational process and the equipment of educational premises. Approved by Order of the Ministry of Education and Science of the Russian Federation dated October 04, 2010 N 98 secure access to printed and electronic educational resources located in the public domain and (or) in federal and regional centers of information and educational resources.

At the same time, restriction of access to information that is incompatible with the tasks of spiritual and moral development and education of students and pupils should be ensured; library staffing with printed and electronic educational resources in all academic subjects curriculum, as well as a fund of additional literature (children's fiction, popular science, reference and bibliographic and periodicals accompanying the implementation of the main educational program)4.

The equipment of the educational process, including the information and library center of educational organizations, should provide the opportunity to:

creation and use of information (including recording and processing of images and sound, performances with audio, video and graphic accompaniment, implementation of information interaction in local and global networks, etc.);

obtaining information in various ways (search for information in local and global information and telecommunication networks, work in the library, etc.);

conducting experiments, including using a training laboratory equipment, real and virtual visual models and collections of basic mathematical and natural science objects and phenomena; digital (electronic) and traditional measurement;

4 Federal Law of the Russian Federation of December 29, 2010 N 436-FZ "On the Protection of Children from Information Harmful to Their Health and Development", art. 2, art. 6, art.17 observations (including observation of micro-objects), location determination, visualization and data analysis;

use of digital plans and maps, satellite images;

creation of material objects, including works of art;

processing materials and information using technological tools;

design and construction, including models with digital control and feedback;

performance, composition (arrangement) of musical works using traditional instruments and digital technologies (for educational institutions implementing the main general education programs preschool, primary general, basic general and secondary (complete) general education; for specialized educational institutions);

placement, systematization and storage (accumulation) of educational materials and works of students, pupils and teachers (including the creation of backup copies).

REQUIREMENTS FOR THE DELIVERY AND MANAGEMENT SYSTEM

ELECTRONIC TRAINING PUBLICATIONS

Modern school library should organize a professional system for the delivery and management of electronic educational publications. Such a system should provide readers with access to electronic publications of various types: official, scientific, popular science, practical, regulatory, socio-political, reference, leisure, advertising, artistic, informational and, above all, educational. Educational electronic edition is an electronic edition containing systematic information of a scientific or applied nature, presented in a form convenient for studying and

–  –  –

1. Local electronic edition: An electronic edition intended for use in local access mode and distributed in the form of:

– identical copies (circulation) on removable machine-readable media;

- files for use on specialized devices for reproducing text, sound, images.

2. Electronic edition of network distribution: An electronic edition, remote access to which is carried out from another computer, Electronic edition: An electronic document (a group of electronic documents) that has undergone editorial and publishing processing, intended for distribution in unchanged form, having output information. GOST R 7.0.83-2013 System of standards for information, librarianship and publishing. Electronic publications.

or other specialized device through information and telecommunication networks.

3. Electronic publication of complex distribution: An electronic publication, some of the elements of which are intended for local use and distribution, the other part of the elements is intended for distribution through information and telecommunication networks.

The management of the library's electronic resources fund, despite its fundamental difference from traditional materials, involves the performance of functions similar to traditional ones (see Fig. 2):

formation of an order for the missing literature in electronic form;

delivery and protection against illegal distribution;

automated processing of data on book supply (accounting);

providing access to electronic publications;

write-off of obsolete publications.

Figure 2.

Functions of managing the fund of electronic publications of a modern library

MISSING LITERATURE IN ELECTRONIC FORM

(FOUNDATION FORMATION, ACQUISITION)

In the process of placing an order for the missing literature in electronic form, it is necessary to take into account the technical conditions for access to electronic resources, including the availability of technical and software tools, equipment, Internet channel speed for an educational organization and students.

Figure 3

Order formation scheme for new literature An educational organization has the right to independently determine the list of textbooks in accordance with the approved federal list of textbooks recommended for use in the implementation of state-accredited educational programs for primary general, basic general, secondary general education6.

Organizations carrying out educational activities in accordance with state-accredited educational programs of primary general, basic general, secondary general education 28 use in the implementation of these educational programs choose:

1) textbooks from among those included in the federal list of textbooks recommended for use in the implementation of state-accredited educational programs of primary general, basic general, secondary general education;

2) training manuals issued by organizations included in the list

–  –  –

Acquisition or organization of access to electronic resources is regulated by a license agreement, which fixes the mutual rights and obligations of the library and the supplier for a certain period.

7 Federal Law of December 29, 2012 No. 273-FZ “On Education in the Russian Federation”, art. 18 8 Federal list of recommended textbooks for 2014-2015. Order dated March 31, 2014 No. 253 "On approval of the federal list of textbooks recommended for use in the implementation of state-accredited educational programs of primary general, basic general, secondary general education" URL: http://god2015.com/novosti-2015/ federalnyj-perechenuchebnikov 9 Paper, electronic (type of electronic publication)

BOOK SERVICE DATA

–  –  –

According to the procedure for accounting for documents included in the library fund10, accounting for the documents of the library fund is the basis for reporting and planning the activities of the library, and helps to ensure its safety. Accounting includes registration of receipt of documents in the library fund, their disposal from the fund, final data on the size (volume) of the entire library fund and its subsections, and the cost of the fund.

All documents (permanent, long-term, temporary storage) entering the library fund and leaving the library fund are subject to accounting, regardless of the type of media. Accounting of electronic documents is kept in the registers of individual and total accounting in electronic form.

Registers of individual accounting of documents of the library fund contain details that identify each document, indicating information about the receipt of the document and its withdrawal from the library fund.

IN electronic system accounting registers of total accounting are integrated into a single accounting file:

"Receipt of documents in the library fund";

"Disposal of documents from the library fund";

"Results of the movement of the library fund: final data at the end of the reporting period".

The total value of the library fund as a whole and its subsections, including network local documents and network remote documents, is taken into account in copies, new acquisitions - in copies and titles.

The procedure for accounting for documents included in the library fund. Approved by the Order of the Ministry of Culture of the Russian Federation of October 8, 2012 N 1077 Moscow "On Approval of the Procedure for Accounting for Documents Included in the Library Fund" 08.10.2012 Registered with the Ministry of Justice of the Russian Federation on May 14, 2013 Registration N 28390 Table 2. Accounting for electronic documents depending on media type

–  –  –

Documents are accepted according to primary accounting documents (invoice, act), including a list of receipts.

Acceptance of documents entering the library without primary documents on a gratuitous basis is formalized by an act of acceptance of documents.

Acceptance of documents coming to the library from the legal, individual in the form of a gift with an indication of its purpose for replenishing the library fund, is drawn up by a donation agreement in accordance with the Civil Code of the Russian Federation (Articles 574, 582).

Documents entering the library are subject to summary accounting.

Summary registers must have header data:

name of the register, name of the organization, subdivision. Data on the incoming batch of documents are entered into the register: date and serial number of the record (the serial number of the record annually starts with N 1), source of receipt, number and date of the primary accounting document, number of documents received and cost, dates of loading receipts into the system.

The total accounting of the receipt of electronic network remote documents is maintained in the electronic registry, reflecting the following indicators: the date and serial number of the entry, the details of the license agreement (name and number of the document, its validity period, cost), the number of databases (packages) and the names included in them.

Individual accounting of documents is carried out by assigning each copy of the document a registration number, a different sign as a registration number (system number computer program, barcode and others). An individual number is assigned to the document for the entire time it is in the library fund.

Registration numbers of documents excluded from the fund are not assigned to newly accepted documents.

Registration numbers are affixed directly to the documents and are reflected in the register of individual records of documents adopted in the library.

Individual accounting registers must have header data:

name of the register, name of the organization, structural unit. The register contains information about each document: the date of entry in the register, registration number, a brief bibliographic description of the document (author, title, volume, part, issue, place and year of publication), the price of the document indicated in the accompanying document.

Individual accounting of electronic network local documents is carried out by entering into the database meta-information about loading a document into an electronic library with automatic assignment of an identification (system) number to each document.

Electronic network local documents and electronic network remote documents are identified by special software.

Primary accounting documents confirming the fact of receipt are transferred to the accounting department for inclusion in the accounting of the library fund.

Accounting for the disposal of documents from the library fund

Documents are removed from the library fund due to physical loss or partial or complete loss of consumer properties.

The exclusion of documents from the library fund is allowed for the following reasons: loss, defectiveness, outdated content, non-core.

The disposal of documents from the library fund is formalized by the Act on the write-off of the excluded objects of the library fund (hereinafter referred to as the Write-off Act) in the form (code according to OKUD 0504144), approved by Order of the Ministry of Finance of Russia dated 15.12. 2010 N 173н, registered in the Ministry of Justice of Russia dated 01.02.2011 N 19658.

Electronic network local documents are deleted from electronic library on the basis of the Write-off Act, indicating the reason for the exclusion. The name, number and date of the act are entered into the database as meta-information for the corresponding document. Based on the information entered, a list of Write-off Acts (a register of total accounting for the disposal of network local documents) and a list of decommissioned electronic library objects (a register of individual accounting for the disposal of network local documents) are generated programmatically.

Disposal of electronic network remote documents is not formalized by a special document. Confirmation of disposal is the expiration of the document (agreement, contract, license agreement) issued for the right to access a certain database (package) of network documents, and the absence of an agreement, contract, license agreement issued for a new term.

Accounting for the results of the movement of the library fund

The results of the movement of funds are summed up in the total accounting register, based on the total accounting data on the receipt and disposal of documents.

The final data on electronic network remote documents are presented by the following indicators of accounting units: it was at the beginning of the year, it was made available for access during the year, access was terminated during the year, it is at the end of the year.

Checking the availability of documents of the library fund

Checking the availability of documents of the library fund (hereinafter referred to as the check of the fund) is carried out without fail:

upon detection of facts of theft, abuse or damage to documents;

in the event of a natural disaster, fire or other emergencies caused by extreme conditions;

upon reorganization or liquidation of the library.

To conduct inspections, the head of the organization appoints a commission, the commission must include a representative of the accounting department.

Checking electronic network local documents is carried out by quantitative indicators, as well as by checksums, which make it possible to identify changes in the document.

Checking the availability of electronic network remote documents is carried out from the entry addresses specified in the register of individual accounting.

The verification of the entire fund or part of it ends with the drawing up of an act on the results of the verification of the availability of documents of the library fund and the appendix to it of a list of documents that are missing for an unspecified reason.

The organization of work with documents for the accounting of the library fund is carried out according to the rules of record keeping.

The terms of storage of documents are established in accordance with the Order of the Ministry of Culture of the Russian Federation dated August 25, 2010 N 558 "On approval of the "List of standard managerial archival documents generated in the course of the activities of state bodies, local governments and organizations, indicating the periods of storage", registered by the Ministry of Justice of the Russian Federation 08.09.2010 N18380.

For ten years, the Acts on the write-off of the excluded objects of the library fund and the acts on the acceptance and transfer of the decommissioned objects of the library fund are kept.

GIVING ACCESS SECURITY REQUIREMENTS

ELECTRONIC EDUCATIONAL PUBLICATIONS OF ILLEGAL

DISTRIBUTION

Textbooks and study guides, as well as teaching materials, means of education and upbringing are provided free of charge for use during the period of education to students mastering basic educational programs at the expense of the budgetary allocations of the federal budget, the budgets of the constituent entities of the Russian Federation and local budgets within the limits of federal state educational standards, educational standards, organizations engaged in educational activities11.

According to the articles of the Civil Code of the Russian Federation, intellectual rights to works of science, literature and art are copyrights, the objects of copyright are works of science, literature and art, regardless of the merits and purpose of the work, as well as the way it is expressed. Copyrights for all types of computer programs (including operating systems and software packages) that can be expressed in any language and in any form, including source text and object code, are protected in the same way as copyrights for works of literature. A computer program is a set of data and commands presented in an objective form, intended for the operation of a computer and other computer devices in order to obtain a certain result, including preparatory materials obtained during the development of a computer program, and the audiovisual displays generated by it.

Accordingly, electronic publications are also subject to copyright. The author of the work or other copyright holder has the exclusive right to use the work in any form and in any way that does not contradict the law. The right holder may dispose of the exclusive right to the work.

Relationships between a publishing house and an author, a publishing house and a library or a distribution company are fixed by a license agreement, where one party - the author or other copyright holder (licensor) grants or undertakes to grant the other party (licensee) the right to use this work in established by the agreement limits. The license agreement is concluded in writing.

Conclusion of license agreements on granting the right to use Federal Law No. 273-FZ of December 29, 2012 “On Education in the Russian Federation”, art. 35.

12 Civil Code of the Russian Federation, articles 1255, 1256, 1259, 1270, 1286, 1301 electronic publications of network distribution is allowed by concluding an accession agreement with the respective copyright holder. The reimbursable license agreement must specify the amount of remuneration for the use of the work or the procedure for calculating such remuneration.

In cases of violation of the exclusive right to a work, the author or other right holder, along with the use of other applicable methods of protection and liability measures established by this Civil Code, has the right to demand, at his choice, from the infringer, instead of compensation for losses, payment of compensation:

in the amount of ten thousand rubles to five million rubles, determined at the discretion of the court;

at twice the cost of copies of the work or at twice the cost of the right to use the work, determined on the basis of the price, which, under comparable circumstances, is usual.

The distribution system determined by the regional or federal educational authorities should provide legal access to electronic textbooks, including electronic versions of textbooks included in the Federal List, to ensure reliable copyright protection through the use of hardware and software protection of content from hacking and illegal copying.

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