Diary-report of production practice PP.05. Methodological development on the topic: Work program of educational practice for the professional module PM.05 "Performance of work in one or more professions of workers, positions of employees
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1 Private educational institution higher education"NATIONAL OPEN INSTITUTE OF ST. PETERSBURG" Department accounting, Analysis and Audit Program industrial practice 3 on professional module PM 05 "Performance of work on Occupations Cashier» Specialty "Economics and accounting (by industry)" Form of study full-time, part-time St. Petersburg 2015
3 CONTENTS 1. PRACTICE PROGRAM PASSPORT PRACTICE LEARNING RESULTS..5
4 1. PRACTICE PROGRAM PASSPORT 1.1. Place of internship in the structure of the training program for mid-level specialists internship is an obligatory section of the training program for mid-level specialists (PSSSZ) in the specialty "Economics and Accounting (by industry)". It is a type of educational activity aimed at the formation, consolidation, development of practical skills and competencies in the process of performing certain types of work related to future professional activities, based on the professional module PM.05 "Performing work by profession Cashier" 1.2. Goals and objectives of industrial practice The purpose of industrial practice is the formation, consolidation and development of practical skills and competencies in the process of performing certain types of work related to future professional activities. Tasks of production practice: a) to study: -regulatory legal acts, regulations, instructions for maintaining cash transactions; - registration of forms of cash and bank documents; - handling cash transactions securities, strict reporting forms; -mandatory details in the primary documents at the checkout; -formal verification of documents, substantive verification, arithmetic verification; - grouping of primary accounting documents according to individual characteristics; - taxation and accounting of primary accounting documents; - rules for maintaining a cash book; - Rules for conducting an inventory of the cash register. b) perform: - filling in the cash book; -Filling incoming and outgoing cash orders; - to carry out a formal check of documents, a check on the merits, an arithmetic check; - operations for working with a cash register and fill in the data in the book of the cashier-operator. c) acquire skills: - work on cash register apparatus; - filling out the cash book; - cash register inventory; - keeping the book of the cashier-operator 4
5 d) purchase practical experience: - implementation and documentation business transactions by income and expense Money at the box office Number of hours for work experience - 2 weeks (72 hours). 2. RESULTS OF MASTERING THE PRACTICE The result of the production practice is the mastery of general competencies (GC): Code OK 1. OK 2. OK 3. OK 4. OK 5. OK 6. OK 7. OK 8. OK 9. Name of the learning outcome Understand the essence and the social significance of your future profession, show a steady interest in it Organize your own activities, choose standard methods and methods for performing professional tasks, evaluate their effectiveness and quality Make decisions in standard and non-standard situations and be responsible for them Search for and use information necessary for effective fulfillment of professional tasks, professional and personal development Own information culture, analyze and evaluate information using information and communication technologies. Work in a team and in a team, communicate effectively with colleagues, management, consumers Take responsibility for the work of team members (subordinates), the result of completing tasks Independently determine the tasks of professional and personal development, engage in self-education, consciously plan advanced training Navigate in conditions of frequent change of technologies in professional activity by professional competences (PC): PC.5.1. Work with normative legal acts, regulations, instructions, etc.
6 guidance materials and documents on conducting cash transactions. PC.5.2. PC.5.3 Carry out operations with cash, securities, forms of strict accountability. Work with forms of cash and bank documents. PC.5.4 PC.5.5. PC.5.6. Prepare cash and bank documents. Keep a cash book, draw up cash reports Work with a computer, know the rules of its technical documentation. 3. STRUCTURE AND CONTENT OF PRACTICE 3.1 Thematic plan Name of the professional module Codes of formed competencies OK 1, OK 2, OK 3, OK 4, OK 5, OK 6, OK 7, OK 8, OK 9, PC 5.1, PC 5.2, PC 5.3 , PC 5.4, PC 5.5, PC 5.6 PM. 05 Performance of work by the profession "Cashier" The amount of time allotted for practice (hours, weeks) 72/2 Terms 4 semester 6
7 3.2 The content of the production practice Types of activity Types of work The content of the mastered educational material necessary to perform the types of work of the PM. 05 Performing work by the profession "Cashier" - Filling out primary documents at the cash desk - Accepting cash on incoming cash orders - Issuing cash on account cash orders - Checking for availability in primary accounting documents required details- Formal verification of documents, substantive verification, arithmetic verification - Taxation and account assignment of primary accounting documents - Filling in accounting registers - Preparation of primary accounting documents for transfer to the current accounting archive Normative documents on the organization of cash and non-cash circulation Primary documents And accounting registers for cash processing monetary circulation Instruction of the Central Bank of the Russian Federation dated March 11, 2014 U "On the procedure for conducting cash transactions by legal entities and the simplified procedure for conducting cash transactions individual entrepreneurs and subjects Names of academic disciplines, interdisciplinary courses, indicating specific sections (topics) that ensure the performance of the types of work of the IBC Organization of cash and non-cash money circulation in the Russian Federation Topic 1.1. Rules for organizing cash and non-cash circulation in the Russian Federation Topic 1.2. cash forecasting cash flow Topic 1.3. Rules for Compiling and Submitting the Report on Cash Turnovers of the Bank's Institution and Credit Institutions. Organization of the analysis of the state of cash circulation. Number of hours (weeks) 72/2
8 - Preparation of primary accounting documents for transfer to a permanent archive after the expiration of the established storage period - Correction of errors in primary accounting documents - To study the organization of the cash desk at the enterprise; - Studying the cash limit; - Filling out the cash register of the cashier; - Familiarize yourself with the work of plastic cards; - To study the procedure for processing cash transactions and non-cash transactions; - To study and have skills of work on KKM; - To study the procedure for auditing the cash register. Liability documentation. Forms of strict reporting on the cash desk, bank documents, cash book. Rules for operation and work on CCP. Documentation for the execution of the audit of the cash desk of the MDK Conducting cash transactions and working conditions with cash Topic 2.1. Organization of cash work at the enterprise Topic 2.2. The procedure for performing transactions with cash and non-cash payments Topic 2.3. organization of work with non-payment, doubtful and having signs of counterfeit cash Topic 2.4. Organization of work on cash registers (KKM) Topic 2.5. Revision of values and verification of the organization of cash work. Responsibility for violations of cash discipline 8
9 4. CONDITIONS FOR PRACTICE 4.1. Requirements for the documentation required for the practice: - regulations on the practice of students mastering the basic professional educational programs of the secondary vocational education NOIR; - program of industrial practice; - schedule of practice; - schedule of consultations; - schedule for the defense of practice reports Requirements for the material and technical support of practice Equipment for practice: - instructional material; - blank material; - a set of educational and methodical documentation. Technical means: - computer, printer, scanner, modem; - information and reference systems "Consultant", "Garant"; - program "1C: Taxpayer 8", "1C: Accounting 8" 4.3. List of recommended educational publications, Internet resources, additional literature Main literature 1. Veshunova NL Accounting and tax accounting: textbook / NL Veshunova. - 4th ed. Moscow: Prospect, p. ISBN Workflow in accounting and tax accounting (+CD) e ed., Revised. and additional ed. Kasyanova G. Yu. M. : ABAK., p. 3. Kondrakov N. P. Accounting: a textbook. - 4th ed., revised. and additional .. Moscow: INFRA-M, p. (Higher education: Bachelor's degree). ISBN Kyshtymova E. A. Accounting. Collection of tasks: tutorial/ E. A. Kyshtymova. Moscow: FORUM; INFRA-M, p. (Higher education). ISBN Neveshkina E.V. Primary documents in accounting and tax accounting. M. : Omega-L., p. 6. Bogachenko V.M. Bogachenko, N.A. Kirillov. 17th ed., revised. and additional Rostov-on-Don: Phoenix, p. 7. Ageeva O. A., Shakhmatova L. S. Accounting and analysis: textbook for bachelors / O. A. 9
10 Ageeva, L. S. Shakhmatova. Moscow: Yurait, p. (Bachelor. Advanced course). ISBN Bogachenko V.M., Kirillova N.A. Accounting: practical work / V.M. Bogachenko, N. A. Kirillova .. Rostov-on-Don: Phoenix., p. ISBN Gomola A. I., Kirillov V. E., Kirillov S. V. Accounting: a textbook for students of institutions of secondary vocational education / A. I. Gomola, V. E. Kirillov, S. V. Kirillov ed., ster.. Moscow: Academy, p. (Secondary vocational education). ISBN Descriptions of official documents 1. Administrative law of Russia. Special part: textbook. (+CD) ed. Starostin S. A. M. : INFRA-M., p. 2. Law Russian Federation from the Federal Law "On Accounting". 3. Chart of accounts for financial and economic activities, approved. Order of the Ministry of Finance of the Russian Federation No. 4. the federal law"About Accounting". Moscow: Omega-L, p. (Laws of the Russian Federation). ISBN of the Accounting Regulations - Moscow: Prospect, P p.-isbn / Instruction of the Central Bank of the Russian Federation dated March 11, 2014 U "On the procedure for conducting cash transactions by legal entities and the simplified procedure for conducting cash transactions by individual entrepreneurs and small businesses / Descriptions of electronic resources 1 .Accounting. (Electronic resource).- Access mode: 2. Accounting: Tutorial. (Electronic resource.) - Access mode 3. Portal "Accounting Online" (Electronic resource). Access mode:. 4. Information and analytical electronic publication in the field of accounting and taxation (electronic resource) - access mode. 5. Portal of information support for accounting in small business. (electronic resource) - access mode Reference and legal system "Garant" (Electronic resource) - access mode 10
11 4.4. Requirements for the head of the practice approves the schedule of the practice; considers analytical materials on the organization, carrying out the results of the practice. organizes and manages the work on the creation of industrial practice programs for students in the specialty "Economics and Accounting by Industry"; draws up a schedule and schedule of industrial practice, schedules of consultations and brings them to the attention of teachers and students; provides methodological guidance and control over the activities of all persons involved in the organization and conduct of practice; participates in the assessment of the general and professional competencies of a student, mastered by him in the course of an internship conducted on the basis of an educational institution; supervises the maintenance of practice documentation; develops the subject of individual tasks for students; forms groups in case of using group forms of practice; conducts individual or group consultations during the practice. carries out general management and control of the practice Requirements for compliance with safety and fire safety During the period of internship, students are required to: - comply with the internal labor regulations in force in the organization; - Strictly observe the requirements of labor protection and fire safety. 5. CONTROL AND EVALUATION OF THE RESULTS OF THE PRACTICE The production practice is implemented by the students independently with the presentation and subsequent defense of the report in the form of an interview. The student's form of reporting on practice is a diary and a written report on the performance of work and annexes to the report. Certification based on the results of the practice is carried out on the basis of an assessment of the student's fulfillment of the goals and objectives of the practice, feedback from the leaders of the practice on the level of his knowledge and defense of the report. Based on the results of certification, a test is given without an assessment. eleven
12 Written progress report includes the following sections: title page; content; practical part; applications. The practical part of the report on the practice includes chapters and paragraphs in accordance with the logical structure of the presentation of the tasks completed by sections of the course. Annexes may consist of additional reference materials of auxiliary value, for example: copies of documents, extracts from reporting materials, statistical data, diagrams, tables, charts, programs, regulations, etc. The text of the report should be prepared as follows: 1. Text layout on sheets of white paper in A4 format (210x297 mm). typeface - Times New Roman font color black line spacing - one and a half font size - 14 point size margins: right 10 mm left - 20 mm top 20 mm bottom 20 mm 1 Section 1.2 paragraph or subsection of a section subparagraph of a paragraph or subsection Sections and subsections or paragraphs must have headings. Subparagraphs, as a rule, do not have a heading. 3. Page numbering The page number is put down in Arabic numerals in the center of the bottom part of the sheet. 4. The listing is preceded by a hyphen or a lowercase letter. Example - a) (except for ё, z, o, ъ, d, s, b) if the letters run out, numbers are put 1) 5. Numbering of figures through Example Figure 1 Numbering is allowed within the section Example Figure 1.1 Drawing design Example 12
13 Figure text (explanatory data) Figure 1 Management system model 6. Numbering of tables through. Numbering of tables within the section is allowed. The name of the table is placed above the table on the left in one line with its number through a dash Example: Table 1 - Analytical balance of the enterprise When transferring the table to another page, they write on the right above the table separate line. There must be at least one free line above and below each formula. Example A=a:c, (1) B=e:c. (2) 8. References to the sources used in the text should be given in square brackets. Example 9. Instead of literature, write the List of sources used. 10. Appearance of applications Each application should start from a new page with the word at the top in the middle of the page<<Приложение>>. The application is indicated by capital letters of the Russian alphabet, starting with A, with the exception of the letters Ё, Z, Y, O, Ch, b, Y, Ъ. Example Appendix A A sample of filling in receipts and expenditure cash orders The student's work on the report should allow the supervisor to assess the level of development of: a) general competencies: Results (general competencies mastered) choose typical methods and methods for performing professional tasks, evaluate their effectiveness and quality. Key indicators for evaluating the result. demonstrating interest in the future profession. choosing and applying methods and methods for solving professional problems in the field of accounting of sources of property formation. and grades Pass without grade
14 Make decisions in standard and non-standard situations and be responsible for them Search for and use information necessary for the effective performance of professional tasks, professional and personal development Own an information culture, analyze and evaluate information using information and communication technologies Work in a team and in a team, communicate effectively with colleagues, management, consumers Take responsibility for the work of team members (subordinates), for the result of completing tasks Independently determine the tasks of professional and personal development, engage in self-education, consciously plan advanced training Navigate in the conditions of frequent changes in technology in professional activities Ensure safe working conditions in the professional activity of performance; solution of standard and non-standard professional tasks in the field of development financial plans effective search for the necessary information; the use of various sources, including electronic ones - the use of information systems and the ability to apply them to master the tasks of accounting for the sources of formation of property; interaction with students, teachers and practice leaders; regulations on accounting compliance with safety regulations 14
15 b) professional competencies: Results (mastered professional competencies) Work with legal acts, regulations, instructions, other guidance materials and documents for conducting cash transactions. Carry out operations with cash, securities, forms of strict reporting. Work with forms of cash and bank documents. Prepare cash and bank documents. Keep a cash book, draw up cash reports Work with a computer, know the rules of its technical documentation. The main indicators for evaluating the result are regulatory legal acts, regulations and instructions for conducting cash transactions; - the concept of primary accounting documentation; - definition of primary accounting documents - registration of forms of cash and bank documents; - execution of operations with cash, securities, strict reporting forms; - filling in the required details in the primary documents at the checkout; - carrying out a formal check of documents, a check on the merits, an arithmetic check; - grouping primary accounting documents according to individual characteristics; - correct taxation and accounting of primary accounting documents; - nomenclature of cases; - the correctness of the cash book; - Conducting cash register inventory. - theoretical and practical computer skills; - rules for working with technical documentation. Forms and methods of control and evaluation Test on industrial practice. 15
16 16
17 List of changes made to the program of production practice Change number Date Pages with changes List and content of the corrected sections of the work program 17
2 CONTENTS page 1. PASSPORT OF THE WORKING PROGRAM OF THE PRACTICE 4
MINISTRY OF AGRICULTURE OF THE RUSSIAN FEDERATION Federal State Budgetary Educational Institution of Higher Professional Education "Saratov State Agrarian University
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2 3 CONTENTS 1 Passport of the training practice program 4 2 Results of mastering the training practice 3 Structure and content of the training practice 7 4 Conditions for the implementation of the training practice program 12 5 Monitoring and
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Ministry of Education and Science of the Russian Federation Federal State Budgetary Educational Institution of Higher Professional Education "Kemerovo State University" in
CONTENTS 1. PASSPORT OF THE WORKING PROGRAM OF INTERNSHIP (ACCORDING TO THE PROFILE OF SPECIALTY) p.
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CONTENTS Page 1. Passport of the work program of the professional module 3 2. Results of mastering the professional module 5 3. Structure and content of the professional module 6 4. Conditions for the implementation of the professional
APPENDIX MINISTRY OF GENERAL AND VOCATIONAL EDUCATION OF THE SVERDLOVSK REGION
FEDERAL AGENCY OF RAILWAY TRANSPORT Federal State Budgetary Educational Institution of Higher Education "Irkutsk State Transport University" Krasnoyarsk
MINISTRY OF EDUCATION AND SCIENCE OF THE RUSSIAN FEDERATION F.G. Popova (branch) SEI HPE "KALMYK STATE UNIVERSITY" WORK PROGRAM OF THE PROFESSIONAL MODULE
CONTENTS Section name page 1 Passport of training practice 4 2 Results of training practice 7 3 Structure and content of training practice 9 4 Conditions for organizing and conducting training practice 14 5 Control
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Annotation of the work program of the discipline PM.01 "Documentation of business transactions and accounting of the organization's property" MDK.01.01 "Practical foundations of property accounting
MINISTRY OF EDUCATION AND SCIENCE OF RUSSIA Federal State Budgetary Educational Institution of Higher Education "Omsk University of Design and Technology" (OMUDT) College "Orientir" APPROVED by Vice-Rector for UMR A.S.
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CONTENTS 1. INTERNSHIP PROGRAM PASSPORT... 4 2. INTERNSHIP PROGRAM MASTERING RESULTS... 6 3. INTERNSHIP PROGRAM STRUCTURE AND CONTENT... 8 4. CONDITIONS
ROSZHELDOR FEDERAL STATE BUDGETARY EDUCATIONAL INSTITUTION OF HIGHER EDUCATION ROSTOV STATE UNIVERSITY OF COMMUNICATIONS
CONTENTS 1. INTERNSHIP PROGRAM PASSPORT... 4 2. INTERNSHIP PROGRAM MASTERING RESULTS... 7 3. INTERNSHIP STRUCTURE AND CONTENT 8 4. IMPLEMENTATION CONDITIONS
PM. 01 Documentation of business transactions and accounting of property of organizations 38.02.01 Economics and accounting 1 Scope of the program Professional module program
Private educational institution of higher education "NATIONAL OPEN INSTITUTE OF ST. PETERSBURG" WORKING PROGRAM OF EDUCATIONAL PRACTICE - 1 Specialty - 38.02.03 "Operational activity in logistics"
Ministry Agriculture Russian Federation Federal State Budgetary Educational Institution of Higher Professional Education "Kursk State Agricultural
Annotation to the work program of the discipline OP.12 "Features of the organization of accounting forms" in the specialty 38.02.01 "Economics and accounting (by industry)" Program academic discipline
2 CONTENTS 1. Passport of the working program of educational practice 2. Results of mastering the program of educational practice. Thematic plan and content of educational practice 4. Conditions for the implementation of the program of educational practice
For the specialty: 38.02.01 Economics and accounting (by industry) WORKING PROGRAM OF EDUCATIONAL PRACTICE PM.01 DOCUMENTATION OF BUSINESS OPERATIONS AND ACCOUNTING OF PROPERTY OF THE ORGANIZATION
PP.01 Production practice PM.01 Documentation of business transactions and accounting of the organization's property in the specialty 38.02.01 Economics and accounting (by industry)
Annotation to the professional module PM.01 "Documentation of business transactions and accounting of the organization's property" 1. Scope of the program
CONTENT p.
REPORT
on educational practice
Professional module PM.05 Performing work by profession 23369 Cashier
Speciality 38.02.01 "Economics and accounting" __________
Student(s) __ group course_ ESE-172.0.2 correspondence forms of education
Surname __ Sozonova ____________________________________________
Name Patronymic name __ Nadezhda Valentinovna __________________
Place of internship: __ MKOU "School No. 92" centralized accounting _
Duration and timing of practice__ 12.03.2018-17.03.2018 ____________________
Practice leaders:
from college _______ Sviridova Ekaterina Iosifovna, teacher__
signature surname, name, patronymic, position
Report protection mark
The report is protected with an assessment of ____________________________________________________________
Head of practice from the college _____________________ / ______________ /
"___" ____________ 20____
Izhevsk 2018
1. General provisions 4
1.1. Familiarization with the organization of the cash desk at the enterprise. 5
1.2. Familiarization with the calculation of the cash limit at the cash desk at the enterprise 6
1.3. RECEPTION, CASH WITHDRAWAL AND REGISTRATION 8
CASH DOCUMENTS 8
1.4. Familiarization with checking the availability of mandatory details in the primary accounting documents. 16
1.5. Familiarization with postings and grouping of primary accounting documents according to a number of features 16
1.6. Familiarization with filling out the cash report of the cashier 21
1.7. Studying the procedure for processing cash and non-cash transactions 22
1.8. Familiarization with work on the cash register (KKM) 23
1.9. Familiarization with filling out the book of the cashier-operator 24
1.10. Familiarization with the audit of cash and monetary documents at the cash desk of an organization (enterprise) 27
1.11. Familiarization with documentation the results of the inventory of funds and monetary documents 29
Conclusion 31
Apps 32
HELP-REPORT 57
CASHIER-OPERATOR 57
Introduction
Educational practice is the most important part of the educational process. The main goals and objectives of the practice is to consolidate and deepen the knowledge and skills acquired in the learning process, as well as mastering the system of professional skills and the initial experience of professional activity. This training practice by the profession of a cashier is aimed at gaining practical experience in documenting business transactions and accounting for the receipt and expenditure of cash at the cash desk, developing the ability to record cash transactions, money documents and transfers on the way, draw up cash and cash documents, fill out the cash book and the cashier's report to the accounting department.A cashier is a financial specialist who manages cash desk in a bank or company and is engaged in receiving and issuing money and securities, working with plastic bank cards and electronic money. IN modern society the cashier not only performs the functions of receiving and issuing money, but also often combines his position with the positions of an accountant, controller or other financial specialist. In addition, the cashier often communicates with customers: in the theater, bank, store, etc. Therefore, the image of the entire organization depends to a large extent on its work. At present, the electronic settlement system is beginning to become widespread - these are terminals, settlements through banks - online, Internet payment systems, but despite this, most of the money exchange processes still occur precisely thanks to the work of the cashier. If we turn to the job market on the Internet, then according to the Yandex Job portal, today 116 cashiers are required in Izhevsk. The duties of a cashier are quite wide - he must carefully work with the cash register, be able to serve and advise customers, keep the necessary documentation, be able to work on a cash register, etc.
Production practice (PP) PM. 05 "Performance of work in one or more professions of workers, positions of employees" Practice period: 06/01/2017 - 07/05/2017 Iskhakova S.L., head of practice GPOU Kem. PC
Production practice (PP) PM. 05 "Performance of work in one or more professions of workers, positions of employees" Head of practice: Glukhova Larisa Evgenievna (tel. College of Education»
THE PURPOSE OF THE PRACTICE is the acquisition of practical experience in terms of mastering the type of professional activity of a master in the processing of digital information.
OBJECTIVES: Ø get acquainted with the structure of the enterprise; Ø get acquainted with the organization of computational work in structural divisions educational organization; Ø expand the understanding of the composition and technical specifications used computer equipment; Ø to study technologies for collecting, processing and transmitting information on the example of a specific task; Ø study GOST and other guidance materials on automated processing information operating in an educational organization.
General competencies: OK 1. Understand the essence and social significance of your future profession, show a steady interest in it. OK 2. Organize their own activities, determine methods for solving professional problems, evaluate their effectiveness and quality. OK 3. Assess risks and make decisions in non-standard situations. OK 4. Search, analyze and evaluate the information necessary for setting and solving professional problems, professional and personal development. OK 5. Use information and communication technologies to improve professional activities. OK 6. Work in a team and team, interact with management, colleagues and social partners. OK 9. Carry out professional activities in the conditions of updating its goals, content, changing technologies. OK 10. Carry out injury prevention, ensure the protection of life and health of students. OK 11. Build a professional activity in compliance with the legal norms governing it.
. Professional competencies: PC 5. 1. Prepare for operation and configure hardware, peripherals, the operating system of a personal computer and multimedia equipment PC 5. 2. Enter digital and analog information into a personal computer from various media PC 5. 3. Process audio and visual content using sound, graphic and video editors PC 5. 4. Create and play videos, presentations, slide shows, media files and other final products from the original audio, visual and multimedia components using a personal computer and multimedia equipment PC 5. 5 . Replicate multimedia content on various removable media PC 5. 6. Form media libraries for structured storage and cataloging of digital information PC 5. 7. Manage the placement of digital information on the disks of a personal computer, as well as disk storages of the local and global computer network PC 5. 8. Replicate multimedia content on various removable media PC 5. 9. Publish multimedia content on the Internet
As part of the production practice, students perform the following types of work: Types of work Preparing for work and setting up hardware, peripherals, the operating system of a personal computer and multimedia equipment. Entering digital and analog information into a personal computer from various media. Converting files with digital information to various formats. Processing of audio and visual content by means of sound, graphic and video editors Creation and playback of videos, presentations, slide shows, media files and other final products from the original audio, visual and multimedia components by means of a personal computer and multimedia equipment. Management of the placement of digital information on the disks of a personal computer, as well as disk storages of a local and global computer network. Publication of multimedia content on the Internet. Number of hours 12 18 18 18 96 12 6
RIGHTS AND OBLIGATIONS OF STUDENTS INTERNSHIP During the period of internship, they are obliged to: Ø comply with the internal regulations, orders of the administration of the educational organization, internship leaders, monitor strict observance of safety and labor protection rules; observe the norms of pedagogical ethics; Ø perform all types of work provided for by the program of industrial practice; Ø be present at the practice according to the plan; Ø Actively participate in the analysis of all activities, keep a diary of practice in the form established by the college.
INDUSTRIAL PRACTICE (PP) PM. 05 "PERFORMANCE OF WORKS IN ONE OR SEVERAL PROFESSIONS OF WORKERS, POSITIONS OF EMPLOYEES" Sample title page design DEPARTMENT OF EDUCATION AND SCIENCE OF THE KEMEROVSK REGION State Vocational Educational Institution "Kemerovo Pedagogical College" (GPOU Kem. PC) DIARY PP "Performance of work in one or more professions of workers , positions of employees ”student (a) 2nd year PO-1505 group GPOU Kem. PC ___________________________ (full name) in the period from 01.06.2017 to 05.07.2017 Head of practice Glukhova Larisa Evgenievna 2016-2017 academic year year
Education Committee of the Jewish Autonomous Region
OGPOBU SPO "Agricultural College"
Guidelines
educational practice for students of educational institutions
secondary vocational education
specialties: 38.02.01 "Economics and Accounting" (by industry).
PM.05 "Performance of work as an employee "Cashier""
economic disciplines
1 Purpose of practice
Educational practice provides for the consolidation and deepening of the knowledge gained by students in the process of theoretical training, their acquisition of the necessary skills for practical work in their chosen specialty, mastering the skills of professional activity.
The internship program is an integral part of the professional module PM.05 "Performing work as a cashier" of the main professional educational program in the specialty SPO 38.02.01. "Economics and accounting (by industry)".
In order to master these types of activities, the student in the course of this type of practice must:
have practical experience:
Implementation and documentation of business transactions for the receipt and expenditure of funds at the cash desk.
be able to:
Accept and execute primary documents on cash transactions;
Prepare cash reports;
Check the presence of mandatory details in the primary documents at the checkout;
To carry out a formal check of documents, a check on the merits, an arithmetic check;
Grouping primary accounting documents according to a number of features;
Carry out taxation and account assignment of primary accounting documents;
Keep a cash book;
Understand the nomenclature of cases;
Participate in cash register inventory behavior.
know:
Regulatory legal acts, regulations, instructions for conducting cash transactions;
Registration of forms of cash and bank documents;
Registration of transactions with cash, securities, strict reporting forms;
Mandatory details in the primary documents at the checkout;
Formal verification of documents, substantive verification, arithmetic verification;
Grouping primary accounting documents according to individual characteristics;
Taxation and account assignment of primary accounting documents;
Rules for maintaining a cash book;
Cashier inventory rules
2. RESULTS OF PRACTICE
The result of educational practice is the development of general (OK) competencies:
| Name of learning outcome |
|
| Understand the essence and social significance of your future profession, show a steady interest in it |
|
| Organize their own activities, determine the methods and ways of performing professional tasks, evaluate their effectiveness and quality |
|
| Solve problems, assess risks and make decisions in non-standard situations |
|
| Search, analyze and evaluate information necessary for setting and solving professional problems, professional and personal development |
|
| Use information and communication technologies to improve professional activities |
|
| Work in a team and team, ensure its cohesion, communicate effectively with colleagues, management, consumers |
|
| Set goals, motivate the activities of subordinates, organize and control their work, taking responsibility for the result of completing tasks |
|
| Independently determine the tasks of professional and personal development, engage in self-education, consciously plan advanced training |
|
| Be ready to change technologies in professional activity |
|
| Perform military duty, including with the application of acquired professional knowledge (for young men) |
professional (PC) competencies:
| PM.06. Performance of work by profession "Cashier" | Work with regulatory legal acts, regulations, instructions, other guidance materials and documents on conducting cash transactions. |
|
| Carry out operations with cash, securities, forms of strict reporting. |
||
| Work with forms of cash and bank documents. |
||
| Prepare cash and bank documents. |
||
| Keep a cash book, prepare cash reports |
||
| Work with computers, know the rules of its technical documentation. |
3. Duration of training practice
Students of the 5th year of the correspondence department of the specialty 38.02.01. practice for 36 hours. The start and end date of the training practice is set by order of the technical school in accordance with the curriculum.
4.Structure and content of practice
Thematic plan of educational practice
| Name of topics | Number of hours |
|
| Paperwork: drawing up an incoming and outgoing cash order | ||
| Compilation of the cash book | ||
| Drafting balance sheet according to sch. 50 | ||
| Prepare bank documents: payment orders | ||
| Drawing up a balance sheet for accounts. 51 | ||
| Synthetic accounting of business transactions | ||
Accounting for cash
Assignment for educational practice
Cashier's report. Turnover balance sheet for account 50 "Cashier".
Inventory of cash at the box office
The purpose of the work is to master the procedure for issuing a cashier's report, a balance sheet for account 50 "Cashier", an inventory act of cash at the cash desk.
Accounting for cash transactions, cash documents and transfers in transit.
The procedure for processing cash and cash documents, filling out the cash book.
Drawing up an act of inventory of cash at the box office.
Practice #1
Issue cash documents manually and automatically in the 1C: Accounting program using the following business operations:
According to the incoming cash order No. 267 dated September 1, 20__, the proceeds from the sale of lumber for cash to Tarasov K.N. - 1,200 rubles.
According to the cash receipt order No. 268 dated September 2, 10,000 rubles were received from the current account to the cashier.
According to the incoming cash order No. 269 dated September 2, the cash desk received a payment for kindergarten from Malykhin S.O. - 200 rubles.
According to the expenditure cash order No. 427 dated September 1, 20__, it was issued from the cash desk to the account of the chief agronomist D.V. Nikolaev. for travel expenses - 1,000 rubles.
According to the expenditure cash warrant No. 428 dated September 2, it was issued to the account of the supply manager Mikhailov M.Yu. for household expenses 500 rubles.
According to the expenditure cash warrant No. 429 dated September 2 and statement No. 87, alimony was issued for the month of August 3,856 rubles. 80 kop.
According to the account cash warrant No. 430 dated September 4, it was issued as a report for refueling to the driver Shevtsov D.I. - 200 rubles.
According to the receipt cash order No. 270 dated September 10 and check No. 375646 from the current account, 200,000 rubles were received at the cash desk for the payment of wages for the month of August.
According to the expenditure cash order No. 431 and payroll No. 88 dated September 10, a salary for August was issued - 201,300 rubles.
According to the account cash order No. 432 dated September 11, Timofeev G.I. - 500 rubles.
According to the receipt cash order No. 271 dated September 12, a rent was received at the cash desk from Ulanova V.L. - 170 rubles.
According to the incoming cash order No. 272 dated September 12, received in repayment of the debt for compensation for material damage from Bogdanov P.Yu. - 500 rub.
According to the expenditure cash warrant No. 433 dated September 12, it was issued on account of the salary of Denisova V.I. - 300 rubles.
According to the expenditure cash warrant No. 434 dated September 13, an allowance for the burial of A.P. Rodionova was issued. - 1,000 rubles.
According to the expenditure cash warrant No. 435 dated September 20, a child allowance was issued to Simonova M.N. - 1,500 rubles.
According to the cash receipt order No. 273 and check No. 375647 dated September 22, 20,000 rubles were received from the current account.
According to the expenditure cash warrant No. 436 dated September 22, it was issued on account of the salary of Malakhova V.D. - 300 rubles.
According to the account cash order No. 437 dated September 22, it was issued to A.I. Vasiliev. for travel expenses - 1,500 rubles.
According to the account cash warrant No. 438 dated September 22, issued by proxy to Agrozapchast LLC for spare parts - 15,000 rubles.
According to the expenditure cash warrant No. 439 dated September 25, payment was issued according to employment contract Tereshchenko I.A. for the repair of equipment - 1,500 rubles.
According to the expenditure cash warrant No. 440 dated September 28, it was issued on account of the salary of Orlova L.F. - 500 rubles.
According to the incoming cash order No. 274 dated September 30, proceeds from the sale for cash were received from Mikheev I.M. for a brick - 30,240 rubles.
According to the expenditure cash order No. 442 dated September 30, proceeds of 31,903 rubles were transferred to the current account.
According to the incoming cash order No. 275 dated September 30, proceeds were received for the return of Avdeeva A.V. sold for cash. - 1 663 rub. 20 kop.
According to the expenditure cash warrant No. 441 dated September 30, issued on account of the salary of Chikina A.N. - 500 rubles.
Practice #2
Fill out the cash book and the cashier's report manually and automatically in the 1C: Accounting program, using the business transactions given in task No. 1.
Practice #3
Reflect cash transactions on the accounts using the business transactions given in task No. 1. Fill in the balance sheet for account 50.
Practice #4
By order of the head of the organization No. 98 dated September 31, 20__, an inventory commission was appointed to inventory the cash desk in the following composition:
Chairman of the Commission: Popov P.P., Deputy Director. Commission members: Ryazanova I.P., Chief Accountant; Zotova I. V., manager. The inventory of the cash desk was carried out on September 31, 20__ According to the inventory data, the following funds were in the cash desk:
Vouchers - 2 pieces for 25,000 rubles;
Postage stamps - 10 pieces for 5 rubles;
Banknotes of 100 rubles. - 6 items;
Banknotes of 50 rubles. - 12 pieces;
Banknotes of 10 rubles. - 140 pieces.
Control questions on the topic “Accounting for cash at the cash desk»:
What is the procedure for documenting the movement of cash and cash documents at the cash desk of the organization?
What are the rules for cash settlements from the cash desk with other legal entities?
Indicate the main regulatory documents that reflect the accounting procedure for cash transactions.
List the basic requirements that ensure the safety of cash in the cash desk of the enterprise.
Who approves the limit of cash on hand?
List the main advantages and disadvantages of cash flow.
What are the main features of cash registers in organizations.
Describe the procedure for conducting cash transactions.
What are the features of synthetic and analytical accounting cash transactions.
Name the monetary documents used in the accounting of cash transactions.
How is cash kept at the cash desk?
What is the purpose of the cash book and what is the procedure for compiling it?
Accounting for cash in bank accounts
Goal of the work- mastering the procedure for processing payment orders, the balance sheet on account 51 "Settlement accounts".
Accounting for cash on settlement accounts.
Practice #1
Issue banking documents manually and automatically in the 1C: Accounting program according to the following decoding of bank statements:
Breakdown of bank statements on the current account for September 20__. The balance at the beginning of the month on the current account is 153,400 rubles.
Payment order No. 39 transferred to the Kursk bakery plant for feed - 59,479 rubles.
According to check No. 75645, 10,000 rubles were received at the cash desk for household expenses.
Payment order No. 73 was received from the Oboyansky elevator for winter wheat - 348,000 rubles.
According to check No. 75646, 200,000 rubles were received at the cash desk for the payment of salaries.
Payment order No. 48 received from the Kursk fruit and vegetable base for potatoes - 50,000 rubles.
According to check No. 75647, 20,000 rubles were received at the cash desk for household expenses.
Payment order No. 40 listed transport tax- 8 100 rubles.
Payment order No. 41 transferred VAT - 50,000 rubles.
Payment order No. 42 listed the debt for short term loan- 20,000 rubles.
Payment order No. 43 transferred an advance payment to Oboyan RUS for communication services - 2,000 rubles.
Payment order No. 44 listed the debt on a long-term loan - 100,000 rubles.
Payment order No. 45 listed the debt on a short-term loan - 50,000 rubles.
Payment order No. 32 credited the proceeds from the Kursk Butter Plant - 37,500 rubles.
Payment order No. 46 listed the debt on a long-term loan - 50,000 rubles.
According to the announcement for a cash contribution, the proceeds were handed over from the cash desk - 31,903 rubles.
Payment order No. 47 listed the debt for land tax- 20,000 rubles.
Payment order No. 48 listed the debt for social insurance- 20,000 rubles.
Payment order No. 78 received from the Oboyansky elevator for barley - 200,000 rubles.
Payment order No. 49 listed the personal income tax debt - 50,000 rubles.
Payment order No. 50 listed the debt to the authorities pension provision- 50,000 rubles.
Payment order No. 51 listed the debt for health insurance- 20,000 rubles.
Practice #2
As of January 01, 20__, Start LLC had a debit balance of 310,000 rubles on account 51 “Settlement Accounts”, 50,000 rubles on account 52 “Currency Accounts”, and 30,000 rubles on account 55 “Special Accounts” . For 20__, 650,000 rubles were credited to settlement accounts, 50,000 rubles to foreign currency accounts, and 160,000 rubles were credited to special accounts in letters of credit. 470,000 rubles were spent from the cash desk for 20__, with special accounts used for settlements with suppliers and customers - 100,000 rubles.
Reflect on the accounts of the operation of accounting for cash on settlement accounts.
Control questions on the topic “Accounting for funds in bank accounts»:
Explain the difference in the use of cash and non-cash forms of payment.
Describe the procedure for opening a bank account.
What are bank statements used for?
What calculations are made by payment requests and orders?
What documents are issued for non-cash forms accounting?
List the main functions of the organization's current account.
Under what condition is the bank forced to take into account payment documents in file cabinet No. 2?
Why non-cash payments between organizations make up the largest share in the system of money circulation?
Control and evaluation of the results of educational practice
The form of student reporting on educational practice is a written progress report and applications to the report, indicating the consolidation of knowledge, skills, the acquisition of practical experience, the formation of general and professional competencies, the development of a professional module.
The student in one of the last days of practice defends the practice report. Based on the results of the defense of reports by students, a credit is given for practice.
Written progress report includes the following sections:
title page;
practical part;
applications.
The practical part of the report on the practice includes chapters and paragraphs in accordance with the logical structure of the presentation of the tasks completed by sections of the course.
Work on study practice report should allow the manager to assess the level of development of the following general competencies of the graduate:
- organize their own activities, determine the methods and means of performing professional tasks, evaluate their effectiveness and quality (OK 2 GEF in the specialty "Economics and accounting (by industry)";
Solve problems, assess risks and make decisions in non-standard situations ( OK 3 GEF in the specialty "Economics and accounting (by industry)");
Use information and communication technologies to improve professional activities ( OK 5 GEF in the specialty "Economics and Accounting (by industry);
- be ready to change technologies in professional activity OK 9 GEF in the specialty "Economics and accounting (by industry)"; as well as professional competencies, within the framework of the development of a professional module and established by the Federal State Educational Standards of SVE in a specific specialty, or the work program of a professional module.
Annexes may consist of additional reference materials of auxiliary value, for example: copies of documents, extracts from reporting materials, statistical data, diagrams, tables, charts, programs, regulations, etc.
The text of the report must be prepared using a computer in Word, printed on one side of A4 white paper (210x297 mm). Font color - black, line spacing - one and a half, typeface - Times New Roman, font size - 14 pt.
1. Kondrakov N. P. Accounting. - M.: Infra-M, 2009.
2. Shvetskaya V. M., Golovko N. A. Accounting: A textbook for students of specialized secondary educational institutions. - M.: Publishing and Trade Corporation "Dashkov and Co", 2009.
3.Financial accounting / Ed. V. G. Getman. - M.: Finance and statistics, 2008.
4. Khorin A. N., Kerimov V. E. Strategic analysis. - M.: Eksmo, 2012.
5. Sheremet A. D. Analysis and diagnostics of the financial and economic activities of the enterprise. - M.: Infra-M, 2011.
6.Getman V.G. Financial Accounting / Ed. - M.: Finance and statistics, 2013.
7. Sheremet A.D. Theory of economic analysis. - M.: INFRA-M, 2008.
8. Klimova ML. Accounting. - M.: Berator-Press, 2012.
9. Kerimov V. E. Accounting financial accounting. - M.: ITC "Dashkov and K"", 2013.
10. Kerimov V. E. Accounting management accounting. - M.: ITK "Dashkov and K"", 2014.
11.Accounting: fundamentals of theory, tests, tasks. Textbook / Under the editorship of prof. N.N.Khakhanova. - M .: Publishing and trading corporation "Dashkov and K °", Rostov-n / D: Nauka-Press, 2012. 472p.
12. Kerimov V.E. Accounting: Textbook. - 2nd ed. - M .: Publishing and Trade Corporation "Dashkov and Kº", 2012. 776s.
13.Economic dictionary. / Ed. A.N.Azrilian. - 2nd ed. – M.: Institute new economy, 2009. 1152s
Additional sources
Journals: "Accounting", "Chief Accountant"
Normative acts for the accountant. M., "Glavbuh".
Bakaev A.S. Commentary on the Regulation on accounting and reporting in the Russian Federation. M. "Accounting", 2010.
Kozlova E.P., Babchenko T.N., Galanina E.N. Collection of correspondence accounts of accounting according to the new accounting plan. M., 2013
www.nalog.ru - Information sites of the Federal Tax Service of Russia;
www.nalogkodeks.ru - Website on taxes and fees in Russia, with an explanation of the legal framework
Ministry of Education and Science of the Krasnodar Territory
State budget educational institution
secondary vocational education
"ARMAVIR MACHINE-BUILDING COLLEGE"»
Krasnodar Territory
Toolkit
on educational practice
According to the professional module
for students in the specialty
080114 "Economics and accounting" (by industry)
APPROVED:
Cycle methodological commission
"Economics and commodity science"
Protocol #3
CMC Chairman
A.I. Korolenko
APPROVE:
Deputy Director for SD
L.A. Taranenko
"____" _______________ 2014
Methodological guide for educational practice on a professional module PM 05 Performing work by profession Cashier, developed on the basis of the work program for educational practice in the specialty 080114 "Economics and Accounting" (by industry), approved by the deputy. Director for SD dated May 29, 2014
Organization-developer: GBOU SPO "AMT" KK
Developer:
Korolenko A.I., teacher of economic disciplines
GBOU SPO "AMT" KK
Reviewers:
GBOU SPO "AMT" KK
Teacher of economic disciplines AMT
The program of the methodological manual
The results of mastering the educational practice according to PM05 "
Structure and content of practice
Conditions for the implementation of the training practice program
Control and evaluation of the results of the implementation of the educational practice PM 05 Performance of work by profession Cashier
Applications
1. The program of the methodological manual
1.1 Scope
Methodological guide for the implementation of educational practice on a professional module PM 05 Performing work by profession Cashier, developed on the basis of the work program for educational practice in the specialty 080114 "Economics and Accounting" (by industry), approved on May 29, 2014
The educational practice is aimed at the formation of the student's general competencies, as well as professional competencies, the acquisition of practical experience and is implemented within the professional modules of the OPOP SPO for each of the types of professional activities provided for by the Federal State Educational Standards of the SPO in the specialty 080114 Economics and Accounting (by industry).
1.2. The place of educational practice in the structure of the main professional educational program: Training practice is included in PM.05 Performing the profession "Cashier".
1.3. Goals and objectives of the practice - requirements for the results of mastering the discipline:
The purpose of educational practice is learning practical experience professional activity " Performing work by profession Cashier» and relevant professional competencies (PC):
PC. 5.1 Work with legal acts, regulations, instructions, other guidance materials and documents on conducting cash transactions.
PC 5.2 Carry out operations with cash, securities, strict reporting forms.
PC 5.3 Work with forms of cash and bank documents.
PC 5.4 Prepare cash and bank documents.
PC 5.5 Keep cash books, draw up cash reports.
PC 5.6 Work with a computer, know the rules of its technical documentation.
As a result of mastering educational practice, the student must
be able to:
keep a cash book;
know:
nomenclature of cases;
2. The results of mastering the educational practice according to PM05« Performing work by profession Cashier»
The result of mastering the program of educational practice is the mastery of the type of professional activity by students: the mastery of students by the type of professional activity - economic accounting activities, including professional (PC) and general (OK) competencies:
Code
Name of learning outcome
PC. 5.1
Work with legal acts, regulations, instructions, other guidance materials and documents on conducting cash transactions.
PC 5.2
Carry out operations with cash, securities, forms of strict reporting.
PC 5.3
Work with forms of cash and bank documents.
PC 5.4
Prepare cash and bank documents.
PC 5.5
Keep cash books, prepare cash reports
PC 5.6
Work with computers, know the rules of its technical documentation.
OK 1.
Accept the essence and social significance of your future profession, show a steady interest in it
OK 2.
Organize your own activities, choose standard methods and methods for performing professional tasks, evaluate their effectiveness and quality
OK 3.
Solve problems, assess risks and make decisions in non-standard situations
OK 4.
To search for and execute information necessary for the effective performance of professional tasks, professional and personal development
OK 5.
Use information and communication technologies to improve professional activities
OK 6.
Work in a team and team, communicate effectively with colleagues, management, consumers
OK 7.
Set goals, motivate the activities of subordinates, organize and control their work, taking responsibility for the result of completing tasks (subordinates), for the result of completing tasks
OK 8.
Independently determine the tasks of professional and personal development, engage in self-education, consciously plan professional development
OK 9.
Be prepared for changing technologies in professional activities
OK 10.
Perform military duty, including with the application of acquired professional knowledge (for young men)
3. Structure and content of practice
3.1 Scope of study practice
Type of practice
Volume
hours
weeks
Educational practice for PM 05 « Performing work by profession Cashier»
36
1
TOTAL
36
1
Final certification: differentiated credit
3.2. Thematic plan and content of educational practice PM 05 « Performing work by profession Cashier»
Name of PM and MDK
Content of educational material
Watch Volume
Level of development
Educational practice
PM 05
"Performance of work by profession Cashier"
1. Drawing up a calculation for setting a cash balance limit for an enterprise.
2.Filling in the primary accounting documentation for accounting for cash transactions: incoming cash warrant, outgoing cash order, journal of registration of incoming and outgoing cash orders.
3.Filling out a cash check, an announcement for a cash contribution, a payroll;
4.Filling out forms of primary accounting documentation for accounting for cash settlements with the population in the course of trading operations using cash registers.
5. Filling in the cash book.
6. Reception, verification and processing of cash documents.
7.Filling registers synthetic accounting on account 50.
8. Drawing up an act of inventory of cash, an inventory of securities and forms of documents of strict accountability.
9.Filling out the accompanying statement, waybill, copy of the accompanying statement to the bag with cash.
10. Drawing up an inventory of old banknotes, as well as relevant documents for their transfer to bank institutions in order to replace them with new ones.
11. Solution of situational problems.
Total:
36
To characterize the level of mastering the educational material, the following designations are used:
1. - introductory (recognition of previously studied objects, properties);
2. - reproductive (performing activities according to a model, instructions or under guidance)
3. - productive (planning and independent implementation of activities, solving problematic tasks)
4. Conditions for the implementation of the educational practice program
The implementation of the educational practice program presupposes the existence of an Accounting study room.
Study room equipment:
seats by the number of students;
workplace teacher;
a set of forms of accounting documentation;
set of legislative and normative documents;
a set of educational and methodological documentation;
a set of samples of completed accounting documents;
a set of teaching materials.
Technical training aids:
personal computer and multimedia projector;
calculators.
4.1 Main sources:
1. Bogachenko V. M. Accounting: textbook / V. M. Bogachenko, N. A. Kirillova. - Ed. 13th, revised. and additional - Rostov n/a: Phoenix, 2010 (Secondary vocational education).
2. Kondrakov, N. P. Accounting for small enterprises: textbook. allowance / N. P. Kondrakov, I. N. Kondrakov. - M. : Prospect, 2010
4.2 Additional sources:
tax code RF
Law N 402-FZ - Federal Law of December 6, 2011 N 402-FZ "On Accounting"
Law No. 54-FZ - Federal Law No. 54-FZ dated May 14, 2003 "On the use of cash registers in cash settlements and (or) payments using payment cards"
Regulations on accounting and reporting (with additions and amendments)
Position Central Bank Russia "On the rules of accounting in credit organizations located on the territory of the Russian Federation": approved. CBR 03/26/2007 No. 302-P (with amendments and additions)
Regulations on the procedure for conducting cash transactions with banknotes and coins of the Bank of Russia on the territory of the Russian Federation, approved on October 12, 2011 No. 373-P.
Instruction dated March 11, 2014 No. 3210-U "Conducting cash transactions by legal entities and a simplified procedure for conducting cash transactions by individual entrepreneurs and small businesses"
Regulation of the Central Bank of the Russian Federation No. 14-p "On the rules for organizing cash circulation in the territory of the Russian Federation" dated 01/05/1998 (with amendments and additions).
Methodological guidelines for accounting (with additions and changes)
Chart of accounts for accounting of financial and economic activities of organizations and Instructions for its application, approved by Order of the Ministry of Finance of Russia dated October 31, 2000 N 94n (with additions and changes)
Regulation on accounting " Accounting policy organizations” PBU 1/2008. Approved by order of the Ministry of Finance of the Russian Federation dated October 6, 2008 No. №106-n
13. Agafonova M.N. Accounting and reporting. - M.: Tax Bulletin, 2011.
14. Accounting / Bezrukikh P.S., Ivashkevich V.B. and others: Textbook. 8th building revised. and add. - M .: Accounting. - 2010.
15. Accounting: textbook / ed. R.B. Shakhbanov. - 2nd ed., updated. - M.: Master, Infra-M, 2011.
16. Vakhrushina M.A. Accounting for small businesses: a tutorial / M.A. Vakhrushina, L.V. Pashkov; ed. M.A. Vakhrushina. - 2nd ed., revised. and additional - M.: Vuzovsky textbook, INFRA-M, 2011.
17. Galyapina L.V. Accounting in questions and answers for large and small commercial firms. - Rostov-on-Don, "Phoenix", 2010
18. Zakharyin V.R. Taxes and taxation: textbook / V.R. Zakharyin. - 2nd ed., revised. and additional - M.: ID Forum, Infra-M, 2011.
19. Posherstnik N.V. Self-tutor in accounting / N. V. Posherstnik. - 15th ed. - St. Petersburg. [and others] : Peter, 2011.
20. Legal basis accounting: textbook / E.I. Arefkina and others - M .: Prospekt, 2011.
4.3 Databases:
1. Consultant Plus
2. Guarantor
4.4 Internet resources
1. Chief accountant / www. glavbukh. en
2. Accounting reference system BSS "System Glavbukh" /www.1gl.ru
3. Accounting forum "Glavbuh" / www. glavbyh. en
4. Audit.it /www.audit-it. en
5. Russian accountant / www. rosbuh.ru
6. Balance.ru /saldo. en
7. Website of the Ministry of Finance of the Russian Federation// http://www.minfin.ru
5. Control and evaluation of the results of the implementation of educational practice PM 05 Performance of work by profession Cashier
Control and evaluation of the results of mastering the educational practice is carried out by the head of the practice in the process of observation, as well as the implementation by students of individual tasks for practice.
The results of educational practice learned knowledge
Forms and methods of monitoring and evaluating the results of practice
have practical experience:
performance of work in the profession of "cashier".
Control testing.
Diary of practice.
As a result of mastering the practice, the student should be able to:
accept and execute primary documents on cash transactions;
prepare cash reports;
check the presence of mandatory details in the primary documents at the checkout;
carry out a formal check of documents, a check on the merits, an arithmetic check;
carry out a grouping of primary accounting documents according to a number of features;
carry out taxation and account assignment of primary accounting documents;
keep a cash book;
understand the nomenclature of cases;
take part in the inventory of the cash register;
Control testing.
Diary of practice.
As a result of mastering the practice, the student should know:
regulatory legal acts, regulations and instructions for conducting cash transactions;
registration of forms of cash and bank documents;
registration of operations with cash, securities, forms of strict reporting;
obligatory requisites in primary documents on cash desk;
formal verification of documents, substantive verification, arithmetic verification;
grouping of primary accounting documents according to a number of features;
taxation and account assignment of primary accounting documents;
rules for maintaining a cash book;
nomenclature of cases;
cash register rules.
Control testing.
Diary of practice.
Competences of the student, formed as a result of the development of educational practice PM 05 Performing work by profession Cashier
Results (mastered professional competencies)
Forms and methods of control
PC 5.1 Work with legal acts, regulations, instructions, other guidance materials and documents for conducting cash transactions.
Compliance with the procedure for conducting cash transactions;
Compliance with the procedure for cash settlements with organizations and individuals when paying for works and services of the organization
Practice test
PC5.2 Carry out transactions with cash, securities, strict reporting forms.
Accuracy and speed of preparation of cash documents;
Fill quality primary documents and processing their data for further systematization;
The quality of checking the availability of mandatory details in the primary cash documents;
The quality of the formal verification of documents, substantive verification, arithmetic verification;
Control testing. Protecting a report on a cross-cutting task.
Practice test
PC5.3 Work with forms of cash and bank documents.
Compliance with the rules for the transfer of funds to collectors;
Accuracy and speed of filling out a set of documents when collecting funds;
Compliance with the rules for working with dubious, insolvent and having signs of forgery banknotes Bank of Russia
Control testing. Protecting a report on a cross-cutting task.
Practice test
PC5.4 Prepare cash and bank documents.
Quality of registration of primary documents and processing of their data for further systematization;
The quality of the availability check in primary cash registers and bank documents required details;
Ability to accept primary unified accounting documents on any type of media;
Control testing. Protecting a report on a cross-cutting task.
Practice test
PC5.5 Maintain a cash book, draw up cash reports.
Accurate completion of the cash book;
Filling in synthetic accounting registers on account 50.
Control testing. Protecting a report on a cross-cutting task.
Practice test
PC5.6 Work with KKM, know the rules of its technical documentation
Exact execution of actions in work on KKM
Accurate knowledge of safety regulations and technical documentation
Control testing. Protecting a report on a cross-cutting task.
Practice test
Forms and methods of monitoring and evaluating learning outcomes should allow students to check not only the formation of professional competencies, but also the development of general competencies and the skills that provide them.
Outcomes (mastered general cultural competencies)
Key indicators of training outcomes
Forms and methods of control
OK1 Accept the essence and social significance of their future profession, show a steady interest in it
Competent argumentation of the importance of protecting the financial interests of the enterprise and the state;
Demonstration of sustainable interest in the future profession. - manifestation of initiative in classroom and independent work, during the internship
Expert observation and evaluation at practical
OK2 Organize your own activities, choose standard methods and methods for performing professional tasks, evaluate their effectiveness and quality
Systematic planning of own educational activities and action in accordance with the plan;
Structuring the scope of work and prioritization;
Competent definition of methods and ways of performing educational tasks;
Implementation of self-control in the process of performing work and its results;
Analysis of the effectiveness of the methods used and methods for fulfilling educational tasks;
Adequate response to external evaluation of the work performed.
OK3 Solve problems, assess risks and make decisions in non-standard situations
Recognizing that there is a problem and responding appropriately to it.
Building options for alternative actions in case of non-standard situations;
Competent assessment of the resources required to complete tasks;
Calculation of possible risks and determination of methods and ways to reduce them when performing professional tasks.
classes and when performing work on educational practice
OK4 Search and execute the information necessary for the effective performance of professional tasks, professional and personal development
Finding and using various sources of information;
Competent definition of the type and form of the necessary information;
Receipt necessary information and saving it in a convenient format for work;
Determining the degree of reliability and relevance of information;
Extracting key fragments and main content from the entire array of information;
Simplifying the presentation of information for clarity of understanding and presentation
Expert observation and evaluation at practical
classes and when performing work on educational practice
OK5Use information and communication technologies to improve professional activities
Proper use of specialized software for collecting, storing and processing accounting information;
Correct interpretation of the specialized software interface and finding contextual help;
Correct use automated systems office work;
effective application of methods and means of protecting accounting information
Expert observation and evaluation at practical
classes and when performing work on educational practice
OK6 Work in a team and team, communicate effectively with colleagues, management, consumers
Positive assessment of the contribution of team members to team work;
Transfer of information, ideas and experience to team members;
Using knowledge of the strengths, interests and qualities that need to be developed among team members to determine personal tasks in teamwork;
Formation of understanding by team members of personal and collective responsibility;
Regular Submission feedback team members;
Demonstration of effective communication skills
Expert observation and evaluation at practical
classes and when performing work on educational practice
OK7 Set goals, motivate the activities of subordinates, organize and control their work, taking responsibility for the result of completing tasks (subordinates), for the result of completing tasks
Competent goal setting;
Precise establishment of success criteria and performance evaluation;
Flexible adaptation of goals to changing conditions;
Ensuring the fulfillment of the assigned tasks;
Demonstration of the ability to control and correct the work of the team;
Demonstration of independence in making responsible decisions;
Demonstrate responsibility for making decisions on oneself if necessary to move things forward
Expert observation and evaluation at practical
classes and when performing work on educational practice
OK8 Independently determine the tasks of professional and personal development, engage in self-education, consciously plan professional development
Ability to organize and plan self-study and homework when studying a professional module;
Effective search for opportunities to develop professional skills while mastering the module;
Development, regular analysis and improvement of a plan for personal development and professional development
Expert observation and evaluation at practical
classes and when performing work on educational practice
OK9 Be prepared for the change of technology in professional activities
Demonstration of the ease of mastering new software tools that provide accounting, compilation and transmission financial statements;
Tracking and use of changes in the legislative and regulatory framework governing accounting;
Demonstration of readiness to master new technologies in professional activities.
Expert observation and evaluation at practical
classes and when performing work on educational practice
OK10 Perform military duty, including with the application of acquired professional knowledge (for boys)
A conscious choice of an accounting and military specialty related to the profession being acquired (for young men);
Solving situational problems that require the use of professional knowledge;
Completeness of understanding and clarity of understanding of the possibility of using professional knowledge during the performance of military duty
Expert observation and evaluation at practical
classes and when performing work on educational practice
The content of the practice (solution of situational problems)
Please read carefully before completing the assignment.
Exercise №1 Draw up an application for a job as a cashier (from 01.12.20 ... year), issue an order for employment (form T-6), draw up an agreement on the liability of the cashier, write a cashier's receipt.
Cashier (full name of the student).
Exercise №2 Draw up a calculation for setting a limit on the balance of the cash desk and obtaining permission to spend cash from the proceeds received by his cash desk.
Initial data: (type of activity - production, working hours from 8-00 to 17-00, day off - Saturday and Sunday).
Cash receipts for October 360,000 rubles, for November 250,000 rubles, for December 350,000 rubles.
Total for 3 months (92 days)
The proceeds are deposited to the bank daily, the next day, 1 time in 2 days in case of formation in excess of the limit balance.
TASK № 3.
Issue receipts and expenditure cash orders based on the following data.
draw up a journal of registration of incoming and outgoing cash orders;
draw up a journal of business transactions, indicate the correspondence of accounts.
Cash account balances as of December 1, 20…
No. p / p
Account name
account number
Amount, rub.
Cash register
2 500
Settlement accounts
856 250
In December 2014, on account 50 "Cashier", sub-account "Cash desk of the organization", the business transactions shown in Table. 2.2
Table 2.2.
Cash transactions of Masterskaya LLC for December 20 ....
No. p / p
date
Document
Amount, rub.
10.12.
PKO No. 1
Accepted from Fomin Viktor Ivanovich funds to the cash desk of the organization for the sold ticket
22 200
10.12.
RKO №1
Transferred funds from the sale of tickets to the current account
22 200
10.12.
RKO №2
Issued under the report of Sinitsyna T.S. for household needs on the basis of a memo from the chief accountant Orlova A.P. from 10.12.13
12 000
11.12.
PKO №2
Received funds from the current account for travel expenses
15 000
11.12.
RKO №3
Issued under the report to Antonov A.A. for travel expenses on the basis of the order of the head of the organization No. 36/09 of 12/10/13
15 000
11.12.
PKO#3
Received funds from Lotos LLC for purchased products (computer tables)
35 000
11.12.
RKO №4
Transferred funds to a bank account
32 400
12.12.
PKO №4
Received funds from the current account for issuing a loan to an employee
25 000
12.12.
RKO №5
A loan was issued to Egorov S.V.
25 000
15.12.
PKO No. 5
Cash received from the current account to the cashier for payment wages for December of the previous year and deposited wages
487 300
15.12.
RKO №6
According to the payroll, wages were issued to employees for December of the previous year
431 200
15.12.
RKO №7
Deposited wages paid for November of the previous year
17 400
18.12.
RKO №8
Transferred to the current account funds in the amount of deposited wages for December of the previous year
38 700
23.12.
PKO №6
Received at the cash desk from Antonov A.A. unspent amount of advance report No. 1 dated 12/22/13
1 320
23.12.
PKO No. 7
Received cash from customers
125 000
23.12.
RKO №9
Issued from the cash desk Sinitsyna T.S. according to the advance report No. 2 dated 12/23/13, the amount of overspending on household expenses
23.12.
RKO №10
125 600
24.12.
PKO No. 8
33 400
24.12.
RKO №11
Raised cash from sales finished products to the current account
33 400
28.12.
PKO No. 9
Received from the current account funds for travel expenses of the head of the organization Severov D.M.
19 000
28.12.
RKO №12
Issued under the report to Secretary Romanova V. M. for the purchase of an air ticket
12 000
28.12.
RKO №13
Issued sum of money to the director
10 000
29.12.
PKO №10
Funds received from LLC "Grand" proceeds from the sale of finished products
72 000
29.12.
RKO №14
Transferred funds to a checking account
70 000
Task number 4 For operations of receiving and delivering money to the bank, issue:
Check for cash;
Announcement for a cash contribution;
Task number 5
Prepare a cashier's report for each working day;
Compile a cash book;
TASK #7
Compose inventory list cash on hand
As of December 18, 2020, according to the accounting data, there were 2,220 rubles in the cash desk of the enterprise.
On December 18, 2020, an inventory of the cash desk was carried out. An order (INV-22) was drawn up for the inventory. Chairman inventory commission the director of the enterprise Antonov A.N. was appointed, members of the commission were appointed - Ch. accountant Alekseeva I.A. and cashier (full name of the student)
In the process of conducting an inventory, a shortage of cash in the amount of 17 rubles was discovered.
Task number 8
Your organization rented safe deposit box in a bank where cash prepared for settlements under a sale and purchase agreement in the amount of 1 million rubles was temporarily stored. In April 20.. it was found that this amount was stolen from the cell. As a result of investigative actions carried out in an open criminal case, it was established that an employee of the organization made a duplicate of the key to the cell and forged the signature of the head. In June 2014, the worker returned half of the stolen amount to the organization. He compensated the rest of the damage with property - a car that the organization plans to sell. Market price according to the expert, the car is 21,500 dollars (the exchange rate on the date of transfer is 36.60 rubles).
Do accounting records on accounting for the shortage of funds in the cash register and its repayment by the guilty person.
Task number 9
On May 12, 2014, the cash desk of your enterprise had a balance of 20 rubles. 43 kop. During the day, funds were received from the current account for the payment of wages in the amount of 4780 rubles. By credit note Cash was deposited in the amount of 370 rubles. for the sale of finished products. By payroll was issued wages in the amount of 4250 rubles. Cash balance at the end of the day amounted to 9 rubles. 14 kop.
2. Compose accounting entries on the given business transactions;
3. List the accounting registers filled in when registering business transactions on the cash register.
Task number 10
Your company has carried out auditing cash transactions. The following was found:
When checking the cash warrants, it was essentially revealed that financial assistance was issued to the accountant Stakhovskaya L.F. in the amount of 5500 rubles, and the cashier's report indicates the issue financial assistance 5550 rub. In an explanation to the auditor Stakhovskaya L.F. wrote that she received 5,500 rubles at the cash desk, and signed the receipt of money on a blank order form.
According to the expenditure cash warrant No. 179 dated July 9 and the contract attached to it, specialist Voronin I.I. paid for the repair of the printer 12,400 rubles. Counter check established that Voronin AND.AND. did not perform work and did not receive money from the cash desk. According to the explanation of the cashier and the chief accountant, the money, according to the oral order of the director Alekseev G.V. were issued to the driver of the car "Volvo" Ivkin Yu.A. to pay for car repairs. Repairs have been made, but there are no documents confirming the costs.
According to the expenditure cash order No. 187 dated August 13, 20 ... to the secretary, director Sannikova S.P. issued 3500 rubles. to purchase flowers and a gift for congratulations former director CJSC "Luch" with the 60th anniversary. The checks of the Flora store and the Gifts store are attached to the order. The paid amount is debited to account 44 "Sales expenses".
According to the account cash warrant No. 161 dated July 2, 20 ..., a deposit debt was issued to the manager Stupina M.V. in the amount of 3650 rubles. The warrant states that in connection with her illness, Stakhovskaya L.F. received the money, and she signed the warrant. No documents were attached to the cash receipt. There is a receipt from the senior manager Stepanov A.A. for 4500 rubles, which indicates that the money was received mutually. There are no permissive visas for the head and chief accountant on the receipt for the issuance of money.
Documents were found in the cash register that were not recorded in cash book: incoming cash order No. 154 dated June 20, 2014 for the receipt of money from the head of the department Kolchin S.P. in the amount of 2800 rubles, registered in the book of registration of incoming cash orders; expenditure cash order No. 189 dated August 15, 2014 for the issuance of money by the head of the quality laboratory Chernitskaya N.I. for household needs in the amount of 1000 rubles, signed by the chief accountant.
The cashier explained this fact by forgetfulness, and the chief accountant - by the inattentive attitude of the cashier to his duties.
There was a check book at the cash desk for receiving cash in a bank with used checks No. 445380 - 445387 and unused checks No. 44538 1- 445382, signed by the director and chief accountant, sealed, without indicating the amounts in them.
1. Determine what violations of cash discipline were committed at the enterprise.
2. Draw up an auditor's working document indicating the identified violations with reference to regulations.
Task number 11. Calculate the amount of excess cash that will be revealed in LLC "……." at tax audit if it is known that the cash balance limit set for the enterprise is 5,000 rubles. Salary is paid every 15th day of the month.
Cash balance on February 29, 20…. years - 1900 rubles. At the same time, for the period from March 1 to March 31, 20 ... .., the following cash operations were performed:
March 1 - funds were received from the bank for household needs in the amount of 7,500 rubles. and issued funds for the report in the amount of 5,500 rubles;
March 9 - proceeds from buyers in the amount of 23,000 rubles were received and transferred to the bank to the current account cash in the amount of 25,000 rubles;
March 17 - 8,000 rubles were paid. wages and capitalized the proceeds received from customers in the amount of 3,850 rubles;
March 21 - proceeds from buyers in the amount of 18,000 rubles were received and cash in the amount of 19,000 rubles was handed over to the bank to the current account;
March 23 - proceeds from customers in the amount of 7,600 rubles were received. and issued funds for the report in the amount of 4,500 rubles;
March 29 - proceeds from buyers in the amount of 33,000 rubles were received and cash in the amount of 35,000 rubles was handed over to the bank to the current account;
Review
according to PM 05 Performing work by profession Cashier
Methodical manual on educational practice for PM05 Performing work by profession Cashier, developed in accordance with the State requirements for a minimum content and level of training of graduates in the specialty 080114 "Economics and Accounting (by industry)" (basic level) by a teacher of the Armavir Machine-Building College » Krasnodar Territory Korolenko A.I.
Educational practice in the specialty of the economic profile provides for the consolidation and deepening of the knowledge gained by students in the process of theoretical training, the acquisition of the necessary skills for practical work in their chosen specialty, and the mastery of professional skills.
The implementation of the working profession "Cashier" allows you to generalize and deepen the knowledge gained earlier in the courses "Theory of Accounting", "PM.01 Documentation of business transactions and accounting of the property of the organization, etc.
The methodological manual on educational practice reflects the scope, place of educational practice, goals and objectives of practice, knowledge and skills of students (based on the results of educational practice). The results of mastering the educational practice PM 05 "Performance of work by the profession of a cashier" reflect professional and general competencies.
The structure and content of the practice reveal the thematic plan; content of educational material; the volume of hours and the level of development.
The requirements for learning outcomes indicate which general and professional competencies the trainee should have.
The bibliography complies with the formatting rules and contains basic and supplementary literature.
To the methodological manual there are applications of assignments
This type of practice is a guarantor of continuity, competence, consistency in the mastery of professional activities by students, which allows students who have mastered the program of the professional module to be awarded the qualification "Cashier".
The methodical manual can be recommended for use in the educational process.
Reviewer:
Kramchaninova Nadezhda Ivanovna
Economics teacher
GBOU SPO "AMT" KK
Review
for a methodological manual on educational practice
according to PM 05 Performance of work by profession Cashier, developed by the teacher of GBOU SPO "AMT" KK Korolenko A.I.
Methodological manual for educational practice in PM 05 Performing work by profession as a cashier, developed on the basis of the Federal State Educational Standard of Secondary Vocational Education (FSES SPO) in the specialty 080114 Economics and Accounting (by industry).
As a result of the implementation of practice materials, students will master the type of professional activity: « Performing work as a cashier" including professional and general competencies PC 5.1 - PC5.6 and OK 1-10.
Methodological manual for educational practice PM 05 includes sections: goals, objectives of practice, results of mastering and implementation, structure and content of practice, conditions for completing practice tasks, monitoring and evaluating the results of mastering practice and applications.
In the section "Content of educational practice" the scope is indicated; place of practice in the structure of the main professional program; goals and objectives of practice - requirements for mastering; the recommended number of hours for mastering the practice program.
In the section "Results of the implementation of practice tasks" the expected results of mastering professional and general competencies are indicated.
The section "Structure and content of the practice" gives the content and sequence of the implementation of the training material.
The section "Conditions for the implementation of the practice program" indicates the requirements for minimum logistics and a list of recommended educational publications, Internet resources and additional literature.
The section "Control and evaluation of the results of mastering the practice" indicates the expected learning outcomes (learned skills, acquired knowledge) and the forms, methods used to monitor and evaluate the results.
Assessment of the compliance of the topics of practical tasks with the requirements for preparing a graduate in the specialty and the content of the work program of the PM: in the methodological guide for educational practice for PM 05 of the teacher Korolenko A.I. all the main points of practical work are reflected, attention is paid to the formation of the student's thinking and work skills, which will certainly be used in future practical activities.
During the implementation of the practice program, students develop information and communication competence - the knowledge, skills and abilities necessary to study other special disciplines of the professional cycle, in practical activities and everyday life.
The style of presentation and the terminology used correspond to the methodological requirements for educational materials.
The content of the methodological manual corresponds state of the art development of science, theory and practice in the field of economics and accounting.
Conclusion:
Methodological guide for educational practice in PM 05 Performing work as a cashier can be used to help students complete practical tasks.
Reviewer: Dmitrieva Elena Alexandrovna
Teacher of economic disciplines AMT
Applications