P the procedure for accounting for documents included in the library collections (approved by order of the Ministry of Culture of Russia dated October 8, 2012 No. 1077) is interdepartmental in nature, establishes General requirements to the accounting of library collections, but does not take into account the specifics of university libraries.Accounting for collections that are diverse in subject matter, types of publications, information carriers, readership, in university libraries has its own characteristics, one of which is the presence in the collections of multi-copy literature purchased to ensure educational process. A methodology for non-inventory accounting has been developed for it, combining elements of individual (by name) and total (by number of copies) accounting.
Along with the fund of printed publications, university libraries today are intensively forming a fund of electronic documents, creating digital libraries and digital collections, acquire access to electronic resources and ELS containing scientific and educational literature, domestic and foreign bases periodicals.
Features of accounting for electronic resources (including statistical) in university libraries require close attention and separate consideration.
REGULATORY DOCUMENTS: DISCONTINUED AND CURRENT
IN Uz libraries have a well-developed historical system of accounting for printed and other publications on physical media. At the same time, libraries of various systems and departments are traditionally guided by the accounting rules adopted in the system of libraries of the Ministry of Culture of the Russian Federation. Thus, the Instruction on accounting for the library fund (approved by order of the Ministry of Culture of the Russian Federation of December 2, 1998 No. 590) was extended to libraries educational institutions by order of the Ministry of Education of the Russian Federation of October 19, 2000 No. 2488. The same order approved Guidelines on its application in the libraries of educational institutions, containing additions and changes that take into account the specifics of the library work of educational institutions. However, by order of the Ministry of Education and Science of Russia dated October 9, 2013 No. 1129, the Instruction on Accounting for the Library Fund and the Methodological Recommendations were canceled.
In 2014, the procedure for accounting for documents included in the library fund was extended to libraries of higher and secondary professional educational organizations by order of Rosstat dated January 28, 2014 No. 54, which approved the Statistical Toolkit for the organization by the Ministry of Education and Science of the Russian Federation of federal statistical observation for the activities of educational organizations. But in 2015, Rosstat approved new forms No. VPO-2; accordingly, order No. 54 became invalid. Order of Rosstat dated December 15, 2015 No. 635 practically confirmed the list of indicators that disclose the content of the library funds of professional educational organizations, approved earlier. Information about library and information resources is grouped in table 2.6 "Formation and use of the library fund", when filling out which it is recommended to be guided by the Procedure for accounting for documents included in the library fund, approved by order of the Ministry of Culture of the Russian Federation dated October 8, 2012 No. 1077 (hereinafter - the Procedure document accounting).
The procedure for accounting for documents, which fixed general rules and forms of accounting, is intended primarily for the libraries of the Ministry of Culture of the Russian Federation. It did not reflect the peculiarities of accounting for library funds of educational organizations. Thus, university libraries are faced with the task of independently choosing methods and developing forms of accounting for library collections based on their organizational and technological features. Many libraries have dealt with this issue by developing their own accounting regulations, which have become part of the university's accounting policy. Successful examples include the libraries of the Ural and Southern federal universities, Tver Technical University, Tomsk state university, Voronezh Agrarian University named after Emperor Peter I and other libraries.
At the same time, in the organization of accounting for the collections of university libraries, there are still many questions related to the introduction of new rules. accounting, with the accounting of network electronic documents, with the undeveloped methods of automated accounting and even stock terminology. This calls into question the fulfillment of one of the fundamental requirements of accounting - reliability. statistical indicators based on the use of unified units and accounting methods and their subsequent correct processing to obtain up-to-date information on the composition and use of library funds.
From regulations to accounting practice
In order to introduce the Procedure for recording documents in the practice of university libraries, it became necessary to harmonize the rules and forms of accounting documents approved by the Ministry of Culture of Russia with the requirements of Rosstat and the Ministry of Education and Science of Russia. To solve this problem at the Scientific Library of Moscow State University named after M.V. Lomonosov, a working group was formed from among the directors and specialists of university libraries in Moscow, which identified inconsistencies. Yes, in guidelines Rosstat to table 2.6 "Formation and use of the library fund" says that it is filled out on the basis of information from the Book of total accounting of the library fund (KSU). This is not entirely true, since the CCU mainly contains information about documents on paper and other tangible media. Thus, to complete table 2.6. it is necessary to take into account not only the data of the KSU, but also the data of registers that take into account electronic network documents.
In accordance with the rules of the Procedure for recording documents in university libraries, a separate summary accounting of documents on tangible media and electronic network documents is introduced. In 2015, a working group of the National Library of Moscow State University developed exemplary forms of summary accounting: The book of summary accounting of the university library fund on physical (tangible) media, the register of summary accounting of network local documents, the register of total accounting of installed documents, the register of accounting of network remote documents.
The drafts of these documents were sent to the libraries of universities, zonal and regional methodological centers, finalized taking into account the comments and suggestions of university libraries, considered at a meeting of the section of libraries of higher educational institutions of the RBA in Samara (May 2015).
What is new in the accounting of library funds of educational organizations and how is this reflected in the proposed accounting forms? One of the problems of accounting for library collections was a change in the approach to accounting for fixed assets. Currently, the accounting of the library fund is carried out in accordance with the Instructions for the Application of the Unified Chart of Accounts of Accounts, approved by Order of the Ministry of Finance of Russia dated December 1, 2010 No. 157n (hereinafter referred to as Instruction No. 157n), as well as instructions for each type of public institutions.
Traditionally, in library practice, the norm was fixed when the library fund was divided into two parts: documents, the cost of which was reflected on the balance sheet, and the so-called temporary storage literature, the cost of which was not previously accepted for accounting as fixed assets. Some types of publications were classified as temporary storage literature, depending on the volume and nature of information: brochures, leaflets, calendars, methodological developments, programs, materials to be distributed to students and teachers, periodicals. The specific list of publications and the terms of their storage were determined by the libraries themselves.
Now, according to 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.” Thus, all types of documents, regardless of the period of storage, must be put on balance sheet. At the same time, it is important to note that among them there may be documents of permanent (unlimited) storage, including book monuments, rare and valuable publications, publications received as legal deposit, related to especially valuable movable property (OCDI); long-term (long-term) and temporary (short-term) storage. Periodicals and publications that are part of the exchange fund are taken into account on the off-balance account.
To reflect the value of the document in the book value of the fund, each document must have its own price. At the same time, libraries receive many documents without specifying their value. When forming the funds of electronic libraries, they are included as acquired electronic editions with a price determined by the seller, as well as own textbooks created in universities and digital copies of printed publications, which are not evaluated. In the proposed draft accounting documents, special columns are provided to indicate the cost of all types of incoming documents.
One of the features of university library collections is the presence of a large number of unpublished documents - dissertations, deposited scientific papers, R&D reports. These types of documents also have no price when they enter the library, although the practice of working with them has been established for a long time. Thus, dissertations are recorded in a separate inventory book and are subject to permanent storage. A different approach is applied to abstracts, which, according to GOST 7.60-2003 “Editions. Main types. Terms and definitions" refers to published documents: "an abstract is a scientific publication in the form of a brochure." Accordingly, in practice, they are often treated like brochures: simplified accounting, reduced shelf life, which is not true. At the same time, clauses 7.1.1., 9.1.1 GOST R 7.0.11-2011 “Dissertation and dissertation abstract. The structure and rules of registration” defines the status of these documents - “as manuscripts”.
According to the Regulations on the award of academic degrees, approved by the Decree of the Government of the Russian Federation of September 24, 2013 No. 842, which establishes the procedure for awarding the academic degrees of candidate and doctor of science, “to the library of the organization on the basis of which dissertation Council, one copy of the dissertation and two copies of the abstract of the specified dissertation are transferred, which are stored there as a manuscript "and, therefore, are subject to permanent storage.
However, the experts of the Section on the formation of library collections of the RBA hold a different point of view. According to GOST R 7.0.20-2014 “Library Statistics: Indicators and Calculation Units”, the unit for counting the number of unpublished documents with intellectual property features is:
· dissertation, preprint, research report, translation, description of algorithms, computer program;
· a drawing or a complete set of design documents related to one product (object);
· set deposited scientific work, consisting of two copies of the work and accompanying documents;
· a bound block or a separate folder of unpublished documents with an individual title.
Therefore, colleagues suggest that dissertations be classified not as manuscripts, but as unpublished documents. In addition, in their opinion, abstracts of dissertations are scientific published documents and also cannot be classified as manuscripts.
Thus, the working group has yet to come to an agreed position on the total accounting of dissertations and abstracts of dissertations.
In addition to printed libraries, they receive electronic versions of abstracts of dissertations. Taking into account the changes made to Part IV of the Civil Code of the Russian Federation federal law dated March 12, 2014 No. 35-FZ, libraries can record abstracts of dissertations on electronic media, including in computer memory, and bring them to the public, i.e. placement in the open. University libraries also create digital collections of dissertations. Accordingly, they should be reflected in the register of the total accounting of network local documents.
The next type of documents included in the library collections of universities is reports on research and development work (hereinafter referred to as R&D). The procedure for working with R&D reports at one time was regulated by the Regulations on the storage of research reports by higher educational institutions and on the procedure for familiarizing themselves with them, approved by the order of the Higher School of Economics dated December 11, 1944 No. 596. Universities were required to keep R&D reports in two copies: one in fundamental library, the second - at the department (in the laboratory) that performed the work. Libraries were supposed to maintain catalogs of reports, issue them in reading rooms to representatives of other universities, scientific institutions, economic organizations and individual researchers who do not work in this university. At the same time, the responsibility for storing reports on completed R&D and appendices to them and for maintaining the catalog was assigned to the directors of libraries of higher educational institutions and the heads of the relevant departments.
Today, the country has created the Unified State Information system accounting for research, development and technological work for civil purposes. The Decree of the Government of the Russian Federation establishes the procedure for the submission by scientific organizations and educational organizations higher education V Russian academy science reports on conducted fundamental scientific research and exploratory scientific research, about the obtained scientific and (or) scientific and technical results. There is no regulatory document that defines the procedure for the work of educational institutions with R&D reports. This is the competence of universities, and they solve this problem in different ways. For example, at the North-Eastern University named after M.K. Ammosov, the storage of R&D reports is entrusted to the UNIC, in the Irkutsk National Research technical university they are sent to the university library.
Determining the cost of documents
At one time, the Instructional Letter of the Ministry of Higher Education of the USSR dated June 22, 1954 No. TsB-19-05 / 175 determined the following procedure for accounting for documents: manuscripts of research and other works received free of charge in the libraries of universities, works of dissertators, as well as books that do not have nominal value, were taken into account in the inventory books and catalogs of university libraries by title without evaluation. The federal law “On Accounting” changed this practice: in accordance with it, accounting objects are subject to monetary expression.
“The only fixed assets that are taken into account at any value starting from a penny on the balance sheet and are not subject to write-off: precious metals, bullion, jewelry and books, library stock. Everything else depends on the cost,” S.V. explained. Sivets, Head of Department of the Ministry of Finance of the Russian Federation.
How to determine their price? Following the changes introduced by the order of the Ministry of Finance of Russia dated August 29, 2014 No. 89 in paragraph 25 of Instruction No. 157n, the initial cost of non-financial assets received by the institution free of charge, including under a donation agreement, is recognized as their estimated value, increased by the cost of services, related to their delivery, registration and bringing into a condition suitable for use.
Another type of income, the assessment of which turned out to be so difficult that it required a special explanation from the Ministry of Finance of the Russian Federation, is books accepted from readers in exchange for lost ones. In the letter of the department dated August 28, 2015 No. 02-06-10 / 55265, it is stated that “when determining the damage caused by the loss of books from the library fund by readers, as well as when accepting books from readers in exchange for lost ones and recognized as equivalent lost ones, one should proceed from the current replacement cost on the day of detection of damage, determined by the permanent commission on the receipt and disposal of assets.
The current replacement cost is understood as the amount of money that is necessary to restore the specified assets (as amended by the Order of the Ministry of Finance of Russia dated August 29, 2014 No. 89).
“When determining the current replacement cost ... the commission uses data on similar material assets obtained in writing from manufacturing organizations; information on the price level available from the state statistics authorities, as well as in the means mass media and specialized literature, expert opinions ... "That is, when determining the price, the commission should focus on the amount for which a book can be purchased on the market in this moment.
How to calculate this adequate replacement cost? “Methods for evaluating certain types of property and liabilities are approved by the subject of accounting when forming an accounting policy based on the characteristics of its structure, industry and other characteristics of the institution’s activities and performed by it in accordance with the law Russian Federation powers, ”- it is reported in clause 6 of Instruction No. 157n.
There are explanations for all cases of replacement. But in practice, the accounting department of the university often does not accept acts for replacement, and the publications received for replacement are stored. What is the reason? The fact is that a law-abiding accountant is guided by Art. 257 of the Tax Code of the Russian Federation, according to which the replacement cost of depreciable fixed assets is determined as their initial cost, taking into account the revaluations carried out.
When determining the amount of damage, library logic requires proceeding from the amount of money that is necessary to purchase a publication to replace a lost one of equal content.
Instruction No. 157n also establishes a special procedure for accounting for periodicals. For their accounting, an off-balance account 23 “Periodicals for use” is provided, on which newspapers and magazines are taken into account in a conditional assessment: one object (magazine issue, annual set of newspapers) - one ruble. Based on this rule budget accounting in the part of the book of total accounting that links the accounting and library accounting of the fund, accounting of documents accepted for off-balance accounting is introduced, indicating both the number of documents and their conditional value.
Due to the fact that clause 38 of Instruction No. 157n applies only to material objects related to fixed assets, the question arises: how should network electronic documents be taken into account? According to accounting rules, paid access to electronic documents on the basis of agreements, contracts, licenses is qualified as payable service and is reflected in sub-article 226 "Other works and services".
by order federal agency on technical regulation and metrology dated December 12, 2014 No. 2018-st, the All-Russian Classifier of Fixed Assets OK 013-2014 (SNA 2008) was adopted, respectively, the current OKOF 013-94 was canceled. It reflects the database (code 732) and the originals of works of the entertainment genre, literature and art (code 740).
The "database" group includes information and reference systems, electronic archives, official and entertainment electronic publications, reference books and catalogs, advertising, information resources in in electronic format etc. This means that electronic publications and databases will obviously be reflected in fixed assets. It should be noted that the deadline for introducing the classifier has been postponed from January 1, 2016 to January 1, 2017. Clarifications from the Russian Ministry of Finance are needed, especially since printed publications were not included in the classifier.
The composition of the funds of the university library for the intended purpose reflects its social functions: library and information support of educational activities, scientific research, educational process.
Indicators of the availability and use of educational, scientific, and fiction literature are included in the form No. VPO-2 of the Statistical Toolkit for the organization by the Ministry of Education and Science of the Russian Federation of federal statistical monitoring of the activities of educational organizations. In accordance with the requirements of Rosstat and the Ministry of Education and Science of Russia, university libraries keep records of educational, scientific, and fiction literature. The statistical toolkit introduces additional accounting of teaching aids, as well as compulsory educational and educational literature. According to the definition of Rosstat, the literature provided for by curriculum. The fund of educational literature is constantly updated due to new publications, new authors. The Ministry of Education and Science of Russia has determined the terms for the use of textbooks at 5–10 years. Curricula are systematically reviewed. Thus, the mandatory textbook, teaching aid- this is a non-constant value and, therefore, cannot be an object of total accounting. Reflection of compulsory literature on disciplines is a function of the card index of book supply.
Accounting for electronic documents
Accounting for electronic documents still raises many questions. Libraries have not yet accumulated the experience and traditions of their accounting. Registers of accounting for electronic documents, presented in the annexes to the Procedure for accounting documents, have become the basis for the development of similar forms for university libraries. It seems that maintaining a register of total accounting of network local documents will not present great difficulties, since they are accounted for in the same way as printed ones. Although, along with books and periodicals, university electronic libraries contain articles by university staff, which, according to the rules of library accounting, are not taken into account in the total volume of the library fund.
Somewhat more complicated, taking into account network remote documents. If their inclusion in the composition of library collections no longer causes disputes, then accounting in the total volume is called into question. Electronic documents received by the library for temporary use on the terms of the contract, Rosstat obliges to include in the indicators of the volume of the entire library fund. This recommendation is spelled out in the guidelines for filling in the tables of the Statistical Toolkit. Universities, in turn, are interested in accounting for remote online documents in the total volume of the fund, since when providing information to international rating agencies, disclosure of information about library collections is required. Information on the availability of printed and electronic educational documents per student in the main programs is used by the Russian Ministry of Education and Science as one of the indicators in the process of licensing educational activities. Based on the data of form No. VPO-2 of federal statistical observation, the effectiveness of educational organizations is monitored.
However, with such accounting in tens of millions of remote electronic documents, to which temporary access is acquired, hundreds of thousands of publications that are in the possession of the university library are lost. For example, Science Library Financial University under the Government of the Russian Federation, which has 1.5 million publications in its fund, provides information on the availability of 201.5 million copies, of which 200 million are electronic documents to which temporary access is paid. For comparison, we recall that the total fund of university libraries as a whole is about 400 million copies of printed publications.
But the question is also how legitimate is the summation of the number of copies of a printed publication, the names of local electronic documents and licenses for temporary access to remote electronic resources.
Registers of accounting for installed and removed license documents are practically a summary of packages, databases and the total number of documents included in them. Accounting for the intended readership is possible only on the basis of an individual approach. Owners and aggregators do not always provide such statistics to libraries.
We consider it more legitimate to present separate data on the volume of the fund on physical (tangible) media, on the number of network local documents, installed documents, network remote documents. It is this accounting of library collections that contains the form 6-nk "Information on the public (public) library".
List of sources
1. Order of the Ministry of Education of the Russian Federation dated August 24, 2000 No. 2488 “On Accounting for the Library Fund of the Libraries of Educational Institutions” // Librarian of an educational institution: a reference book. - 2nd ed., add. - M., 2002. - S. 8–50.
2. Order of the Ministry of Education and Science of the Russian Federation of October 9, 2013 No. 1129 “On the recognition of invalid orders Federal Service on Supervision in the Sphere of Education and Science” [Electronic resource]. – Access mode: http://www.consultant.ru/document/cons_doc_LAW_156173/ (accessed 05.05.2016).
3. The procedure for accounting for documents included in the library fund, with comments and applications / Ros. state library [prepared by: N.I. Khakhalev and others]. - 2nd ed., Rev. and additional - M., 2016. - 92 p. - Librarian's library.
4. Order of Rosstat dated January 28, 2014 No. 54 “On approval of statistical tools for the organization by the Ministry of Education and Science of the Russian Federation of federal statistical monitoring of the activities of educational organizations” [Electronic resource]. – Access mode: http://www.consultant.ru/document/cons_doc_LAW_158958/ (accessed 05.05.2016).
5. Order of Rosstat dated December 15, 2015 No. 635 “On approval of statistical tools for the organization by the Ministry of Education and Science of the Russian Federation of federal statistical monitoring of the activities of educational organizations” [Electronic resource]. – Access mode: http://www.consultant.ru/document/cons_doc_law_190756/ (accessed 05.05.2016).
6. Order of the Ministry of Finance of the Russian Federation dated December 15, 2010 No. 157n “On Approval of the Unified Chart of Accounts for Accounting for Public Authorities (Government Bodies), Bodies local government, management bodies of state non-budgetary funds, state academies Sciences, state (municipal) institutions and Instructions for its use. [Electronic resource]. – Access mode: http://www.consultant.ru/document/cons_doc_LAW_107750/ (accessed 05.05.2016).
7. GOST 7.60-2003 Editions. Main types. Terms and Definitions. // Librarianship. State and national standards / comp. : A.A. Jigo, T.V. Maistrovich, E.K. Bad. - M., 2014. - S. 317-344.
8. GOST R 7.0.11-2011 Dissertation and dissertation abstract. Structure and design rules [Electronic resource]. – Access mode: http://standartgost.ru/ g /% D 0%93% D 0%9 E % D 0% A 1% D 0% A 2_% D 0% A 0_7.0.11-2011 (Date of access 05/12/2016).
9. Regulations on the award of academic degrees // Bulletin of the Ministry of Education and Science of the Russian Federation. Higher and secondary vocational education. - 2014. - No. 1. - P. 13–48.
10. Civil Code of the Russian Federation. Part 4 [Electronic resource]. – Access mode: http://www.consultant.ru/document/Cons_doc_LAW_64629/ (accessed 05.05.2016).
11. Regulations on the storage of research reports by higher educational institutions and on the procedure for familiarizing themselves with them // Guidance materialsto help employees of university libraries / comp. E.Z. Levinson. - M., 1974. - S. 207-208.
12. Decree of the Government of the Russian Federation of November 14, 2014 No. 1195 “On the submission by scientific organizations and educational organizations of higher education, carrying out fundamental scientific research and exploratory scientific research at the expense of budgetary funds, to the Russian Academy of Sciences of reports on fundamental scientific research and exploratory scientific research, on the obtained scientific and (or) scientific and technical results” // Bulletin of the Ministry of Education and Science of the Russian Federation. Higher and secondary vocational education. - 2015. - No. 3. - P. 19–21.
13. letter of instruction Ministry of Higher Education of the USSR dated June 22, 1954 No. TsB-19-05 / 175 “On the procedure for accounting for manuscripts of research and other works, works of dissertators and books that do not have a nominal value // Guidance materials to help university library workers / compiled . E.Z. Levinson. - M., 1974. - S. 210.
14. Federal Law of December 6, 2011 No. 702-FZ “On Accounting” (as amended on June 28, 2013) [Electronic resource]. – Access mode: http://www.consultant.ru/document/cons_doc_LAW_122855/ (accessed 05.05.2016).
15. Sivets S.V. Comply with accounting and budgetary discipline / S.V. Sivets // Libraries in the legal space: Proceedings of the meeting of heads of federal and regional libraries (Moscow, October 2008) and the visiting meeting of the Public Committee for Assistance to the Development of Russian Libraries (Dmitrov, Moscow Region, January 2009) / [comp. L.N. Tikhonova, T.L. Alexandrova, I.I. Shestopalov]. - M., 2009. - S. 39-47.
16. Order of the Ministry of Finance of the Russian Federation of August 29, 2014 No. 89n “On Amendments to the Order of the Ministry of Finance of the Russian Federation of December 1, 2010 No. 157n “On Approval of the Unified Chart of Accounts for Accounting for State Authorities (State Bodies), Local Authorities self-government, management bodies of state non-budgetary funds, state academies of sciences, state (municipal) institutions and Instructions for its application. [Electronic resource]. – Access mode: http://www.consultant.ru/document/cons_doc_LAW_168189/ (accessed 05.05.2016).
17. Federal Law of July 24, 2002 No. 110-FZ “On Amendments and Additions to Part Two of the Tax Code of the Russian Federation and Certain Other Legislative Acts of the Russian Federation (with amendments and additions)” [Electronic resource]. – Access mode: http://www.consultant.ru/document/Cons_doc_LAW_37833/ (accessed 05.05.2016).
18. Order of Rosstandart dated December 12, 2014 No. 2018-st (as amended on November 10, 2015) “On the adoption and entry into force of the All-Russian classifier fixed assets (OKOF) OK 013-2014 (SNA 2008)" [Electronic resource]. - Access mode: http://www.consultant.ru/document/cons_doc_LAW_181279/ (accessed 05.05.2016).
19. Order of the Ministry of Education of the Russian Federation of April 11, 2001 No. 1623 “On approval of the minimum standards for the provision of higher educational institutions training base regarding library and information resources” // Normative documents for libraries of higher educational institutions: collection / ed. E.V. Ivanova. - M., 2002. - S. 28–30.
20. Order of the Federal State Statistics Service of December 30, 2015 No. 761 “On Approval of Statistical Tools for the Organization by the Ministry of Culture of the Russian Federation of Federal Statistical Monitoring of the Activities of Cultural Institutions” [Electronic resource]. – Access mode: http://www.consultant.ru/document.cons_doc_LAW_192244/ (accessed 05/12/2016).
Position
on the procedure for accounting for the library fund of textbooks of a general education institution
1.1. The procedure for accounting for the library fund of textbooks is carried out in accordance with the Instruction on Accounting for the Library Fund of Libraries of Educational Institutions, approved by Order of the Ministry of Education of the Russian Federation of August 24, 2000 N 2488, the Regulations on the Procedure for Providing Educational Institutions with Educational Literature, and this Regulation.
1.2. The library fund of textbooks is taken into account and stored separately from the main library fund of the library of a general education institution.
1.3. Accounting for the library fund of textbooks reflects the entry of textbooks into the fund, the withdrawal from the fund, the size of the entire fund of textbooks and serves as the basis for ensuring the safety of the fund of textbooks and monitoring the availability and movement of textbooks.
1.4. Accounting for the library fund of textbooks is carried out by the following documents: "Book of total accounting", "Card file of accounting textbooks", "Book of accounting teaching materials of a temporary nature", an automated program for accounting for the funds of educational literature.
1.5. All types of educational literature included in the library fund are subject to accounting.
2. Accounting for the fund of educational literature
2.1. The educational fund includes:
All textbooks;
Teaching aids;
Mathematical tables;
Collections of exercises and tasks;
workshops;
Books to read;
Readers.
2.2. Accounting for the library fund of textbooks should contribute to its preservation, proper formation and targeted use. All accounting operations are carried out by the librarian, cost accounting is carried out by the accounting department of the MOUO or the accounting department of the educational institution. Reconciliation of library and accounting data must be done annually.
2.3. Accounting for textbooks is carried out in the "Book of total accounting" (hereinafter referred to as CSU)
The KSU is conducted in three parts:
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 annually starts with N 1 and goes in the order of receipts.
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, worth.
KSU on textbooks is stored in the library permanently.
2.4. Individual (group) accounting of textbooks is carried out in the textbook accounting file, on catalog cards of a standard size.
The card contains a bibliographic description of the textbook, information about the number of received textbooks with an indication of the price, their registration number.
If the textbook arrives repeatedly and has no difference, except for the year of publication and price, then all receipts are recorded on a single card. If additions and changes are made to the textbook, then a new card is created for it.
Cards are placed in the registration file by class, and within classes - by subject and alphabetically by the names of authors or titles.
Cards for decommissioned textbooks from the card index of textbooks are withdrawn immediately after signing the act of retirement.
In order to regulate the sequence of the registration number, it is recommended to keep the "Journal of registration of registration cards of the library fund of school textbooks" according to the model: serial number, name, quantity, price of one copy, entry number in the CCU.
2.5. All types of textbooks and teaching aids are subject to accounting. Workbooks, didactic materials, tables, copybooks, etc. are temporary documents. Their accounting is carried out in the "Notebook for accounting documents of a temporary nature."
2.6. Lost or damaged textbooks will be replaced with the same textbooks.
Textbooks lost and taken in return are recorded in the "Notebook for accounting for lost and replacement textbooks".
2.7. Accounting for disposal of textbooks. Textbooks are written off at least once a year. Decommissioned textbooks are handed over to waste paper.
For each type of write-off ("Dilapidated", "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 director of the school. One copy of the act is subject to storage in the library, the other is transferred against receipt to the accounting department, which writes off the cost of textbooks indicated in the act from the balance of the school.
The recommended period of use of textbooks and teaching aids within 5 years is considered indicative. Decommissioned textbooks that are in good condition can be issued to students to prepare for exams and transferred for use in classrooms.
2.8. Accounting for the issuance of textbooks. The librarian distributes textbooks teachers I-III classes, class teachers of IV-XI classes or teachers in the relevant subject. The number of copies of issued textbooks is noted in a special notebook or forms of the student.
As a rule, textbooks are issued to students for a year. Textbooks, according to which training is conducted for several years, can be issued for several years.
2.9. Each educational institution maintains an electronic catalog of textbooks using AIBS "MARK-SQL".
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 class allows the school to consciously choose exactly the textbook (line of textbooks) that allows you to take into account the peculiarities educational program implemented by this school.
Along with textbooks, other educational publications can be used in the educational process, which are teaching aids.
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. 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 the Russian Federation” (hereinafter referred to as the Law on Education), the organization of providing 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 communities. 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 local governments, educational organizations that are municipal state and budgetary institutions, is carried out in accordance with the requirements of the Federal Law of April 5, 2013 No. and municipal needs” (hereinafter referred to as 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 the 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 of copies of the same name, the individual accounting of which is carried out according to the method of inventoryless 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 Order 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.
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State institution (Instruction No. 162n) |
State-financed organization(Instruction No. 174n) |
Autonomous institution (Instruction No. 183n) |
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Debit |
Credit |
Debit |
Credit |
Debit |
Credit |
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Purchasing textbooks from a supplier |
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0 106 31 310 |
0 106 31 000 |
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Receipt of educational literature centrally from the founder |
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0 106 31 310 |
0 106 31 000 |
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Acceptance of educational literature |
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0 101 37 310 |
0 106 31 310 |
0 101 37 000 |
0 106 31 000 |
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Issuance of educational literature |
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0 101 37 310 |
0 101 37 310 |
0 101 37 000 |
0 101 37 000 |
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Depreciation when issuing textbooks for operation |
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1 401 20 271 |
0 401 20 271 |
0 104 37 410 |
0 401 20 271 |
0 104 37 000 |
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Write-off of educational literature from the register |
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0 104 37 410 |
0 101 37 410 |
0 104 37 000 |
0 101 37 000 |
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Acceptance of written-off books for off-balance accounting (until the moment of disposal) |
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Write-off of recycled books from off-balance sheet accounting |
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Acceptance of waste paper |
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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.
Home > DocumentAutomated system of accounting of the library fund
O.L. Golubeva
Scientific adviser: Slinkin D.A.
Shadrinsky State pedagogical institute, Shadrinsk
An automated library fund accounting system is a set of rules and procedures that ensure data registration, generalization of information about the size, composition and movement of the fund, carried out using a computer. This is a very convenient and modern way to keep track of literature received and written off in the library, the system contains all the necessary information about books and information about readers who have library publications. Currently, there are many different programs for accounting books of the library fund (Library MD 4.3, 1C: College Library, Automated Information Library System OPAC-Global, AS-Library-3, IRBIS System). Basically, these are very large software systems covering all aspects of this activity. But for many small educational institutions such solutions are very cumbersome and expensive. In such cases, the question arises of creating specialized applications that have only the functionality that is required for this field of activity. Such applications have positive aspects:
- They are easy to operate; The cost of such development is much lower than commercial projects; Do not contain unnecessary functionality; They have the ability to upgrade.
- entering the necessary information into the system;
- displaying results to the end user.
- ensuring maximum performance of the application;
- development of a convenient and understandable interface;
- ensuring maximum reliability of the system;
- safety of accumulated data;
