“Modern requirements for maintaining records of the textbook fund. From regulations to accounting practice Missing literature in electronic form
Good afternoon, dear seminar participants!
Now I will introduce you to the topic: “Modern requirements for accounting for textbooks”; this topic is not new to you; each of you is working with this. So, let's begin
Our educational literature has arrivedThe collection of educational literature, as we know, includes: all textbooks; teaching aids; spelling dictionaries; math tables; collections of exercises and tasks; workshops; books to read; anthologies; workbooks.
I would especially like to draw attention to the forms of accounting for the library's collection of textbooks.
Accounting forms:
Book of accounting of the library collection of school textbooks
(Book of total accounting of educational fund)
Textbook logbook
Textbook index
Textbook distribution journal
Order for textbooks (for three years)
Inventory sheet (for three years)
The summary accounting book consists of 3 parts (please note you must have a separate book for the account)
1 part. Admission to the fund. After receiving textbooks, the total quantity and their cost are recorded, with the obligatory indication of the number and date of the accompanying document. The entry number begins annually with No. 1 and goes in order of receipt.
Part 2. Departure from the fund. The numbers of acts for writing off 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 records of retired publications continues from year to year.
Part 3. Results of accounting for the movement of funds. The results of the movement of the textbook fund are recorded: the total number of textbooks received for the current year, by the amount. The total number of textbooks disposed of for the current year, in the amount. The total number of textbooks included on January 1 of the following year, amounting to
Textbook logbook
Reflects a list of all educational publications received according to the invoice, indicating the quantity, price and amount of each received item
Cards with bibliographic descriptions of textbook editions are placed in the index card index by class, and within classes - alphabetically by the names of the authors or titles. The number of textbooks issued is noted on the back of the index cards. To control the safety of registration cards, they are registered in the “Registration Journal of Registration Cards of the Library Fund of Textbooks of Educational Organizations”.
Sequence number when writing to "Register of registration cards" assigned to the card. And all copies of textbooks recorded in this card are assigned this number with a note in brackets of the serial number of the copy, 151 (1), 151 (2), 151 (3), etc.
. All types of textbooks and teaching aids. Workbooks, teaching materials, tables, copybooks, etc. and are documents of a temporary nature. They are recorded in the “Notebook for recording temporary documents”.
To replace lost or damaged textbooks, other textbooks required by the school will be accepted, or the nominal cost of the textbook will be charged if it has been used for no more than one year (a receipt is issued). Textbooks that are lost and replaced are recorded in the “Notebook for recording lost and replaced textbooks.”
Textbooks are written off at least once a year. For each type of write-off (“Dilapidated”, “Outdated in content”, “Lost by readers”, “Theft”), an act is drawn up in 2 copies, which is signed by the commission and approved by the school director. One
a copy of the act is stored in the library, another is transferred against receipt to the school accounting department, which writes it off from the school’s balance sheet
the cost of textbooks indicated in the certificate.
2.10. Textbooks that are in good condition, after being written off, can be issued to students to prepare for exams or in classrooms.
Disposal of textbooks from the library collection
The textbook must be used for at least four years.
Textbooks are disposed of from the library stock for the following reasons: dilapidation (physical wear and tear); outdated content; loss (indicating the specific circumstances of the loss). The disposal act records information about textbooks that are excluded for only one reason.
Criteria for selecting textbooks for removal from the library collection:
Disposal due to dilapidation is carried out in the presence of defects leading to distortion or loss of information, worsening readability, reading conditions (loss of image elements, stains, scratches, the absence of one or more pages, gluing of pages and damage to text or illustrations when opening, deformation, dilapidation of the block or binding cover);
Disposal due to obsolescence in content is carried out in accordance with changes in the “Federal lists of textbooks recommended (approved) for use in the educational process in educational institutions implementing educational programs of general education and having state accreditation for the academic year, approved by the Ministry of Education and Science Russian Federation»;
Removal due to loss from the library collection. The librarian establishes the reason for the loss and has the right to demand that the culprit replace the lost textbook with the same textbook or another one needed by the school, if the period of use of the textbook does not exceed four years. Lost textbooks whose use period exceeds four years are written off without compensation.
The disposal of textbooks from the library stock is documented in an act of exclusion and is reflected in the summary accounting book, as well as in the textbook accounting file. Disposal educational materials temporary storage is carried out at the end of the calendar year according to an act indicating the reason: “temporary storage material.”
Acts on the decommissioning of textbooks are endorsed by members of the commission for the safety of funds. Endorsed acts are approved by the school director.
Textbooks written off according to the act can be used for the production of didactic material, for restoration work, or transferred to organizations for the procurement of recyclable materials.
Storing decommissioned textbooks together with current ones is prohibited.
Acts on the write-off of textbooks from the library’s collections and the lists of textbooks attached to them are subject to permanent storage for the entire life of the library
The procedure for recording the issuance of textbooks
Textbooks are issued by a library worker at the end or before the start of the school year.
Textbooks are issued to students for one academic year. Textbooks that are taught for two or more years can be issued to students for several years.
The form of accounting for the issue of textbooks can be: an insert in the user form; class form; journal for issuing textbooks. Any of the above forms, chosen by the librarian, must meet the established requirements: accurate record keeping, signature of the recipient, strict individual and summary accounting of issued textbooks.
Inventory of the textbook fund
An inventory of the educational fund of the school library is carried out in order to control the safety and efficiency of use of textbooks, as well as to take into account the provision of privileged categories of students with them and draw up a real order for textbooks.
An inventory of textbooks is carried out at the request of the school administration.
The inventory sheet of the textbook fund contains the following data: author, name of the textbook; Class; the total number of textbooks in the funds, including those purchased with extrabudgetary funds; number of textbooks by year received. Textbooks purchased more than four years ago are noted in the column without indicating the year of delivery.
The inventory sheet is compiled in two copies, one of which is transferred to the education department
The presence of a computer in the library gives us the opportunity to produce and print the necessary regulatory documents, as well as use information systems in the work of school libraries. To date, two programs have been created for librarians - IRBIS andMARG- SQL.
IRBIS - Integrated Evolving Library Information System.
The authors and dealers of IRBIS present their brainchild as a modern, convenient system compatible with other corporate library systems. The IRBIS system makes it possible to facilitate the traditional routine work of librarians: to automate basic library processes. IRBIS includes all standard library technologies: acquisition, systematization, cataloging, reader search, book lending and administration.
Educational institutions must have a complete package of regulatory documents regulating the activities of school libraries.
The Ministry of Education and Science gave a number of recommendations on the use of textbooks in the educational process (letters dated December 8, 2011 No. MD-1634/03, dated February 28, 2012 No. MD-172/03). Educational institutions must use textbooks included in the federal list. Before inclusion in it, textbooks undergo a series of examinations. The customers of the examinations are the authors of textbooks or holders of copyrights to them. All textbooks that have received positive expert opinions in the prescribed manner 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 the examination in the current calendar year.
The number of textbooks in the lists for each subject for each grade allows the school to consciously choose exactly the textbook (line of textbooks) that allows taking into account the features of the educational program implemented by the school.
Along with textbooks, other educational publications, which are teaching aids, can be used in the educational process.
Determination of the list of textbooks by the educational institution in accordance with the federal lists of textbooks, curriculum educational institution on the principles of systematic, planned approaches, taking into account the prospects and continuity of implementation educational programs allows the formation of library collections of long-term use textbooks in schools.
Teaching staff have the right to freedom of choice and use of textbooks in accordance with the educational program approved by the educational institution. The selection 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 characteristics of the educational program implemented by the school.
Currently, there is a federal list of textbooks approved by 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 paper textbooks, electronic textbooks should be used. In this regard, the Ministry of Education and Science in Letter dated 02/02/2015 No. NT-136/08 indicated that it is necessary:
to provide for the inclusion of modules aimed at training managers and teaching staff educational organizations 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 the electronic form of the textbook is a right, and not an obligation, of participants in educational relations.
The Ministry of Education and Science reminds that certain completed subject lines of textbooks may be excluded from the federal list of textbooks by 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 with another completed subject line or the possibility of a refund;
Please note that an electronic form of the textbook must be purchased simultaneously with a textbook in paper form, 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 clause 10, part 1, 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) organization of provision of municipal educational organizations with textbooks in accordance with the federal list of textbooks recommended for use in the implementation of state accredited educational programs of primary general education , basic general, secondary general education by organizations carrying out 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 clause 3, part 1, 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 providing state guarantees for the implementation of the rights to receive public and free primary, basic, and secondary general education in municipal educational organizations through the provision of subventions to local budgets, including the cost of purchasing textbooks and teaching aids , in accordance with the standards determined by the government authorities of these constituent entities of the Russian Federation. Thus, the funds necessary for the purchase of textbooks and teaching aids are included by government 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 when directly transferring purchased textbooks and teaching aids.
Since 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 government bodies, educational organizations that are municipal government and budgetary institutions is carried out in accordance with the requirements of the Federal Law of 04/05/2013 No. 44-FZ “On the contract system in the field of procurement of goods, works, services for the provision of public and municipal needs" (hereinafter referred to as Federal Law No. 44-FZ).
The purchase can be carried out by local government bodies centrally in order to provide all subordinate municipal educational organizations with the necessary textbooks and teaching aids (centralized procurement 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.
Moreover, in the case of procurement by local government bodies, it is necessary to take into account that the choice of purchased textbooks and teaching aids must be carried out by educational organizations (Part 4 of Article 18 and Clause 9 of Part 3 of Article 28 of the Education Law).
Federal Law No. 44-FZ also 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 hold joint auctions. The rights, obligations and responsibilities of customers during joint auctions are determined by agreement of 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 customers, 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 a 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 carried out by each customer in the total volume of purchases, unless otherwise provided by the agreement.
The parties to the agreement 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, purchases of textbooks and teaching aids using subventions from the budgets of 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 conduct centralized purchases of textbooks and teaching aids at the intermunicipal level (joint auctions). Such clarifications are given in Letter of the Ministry of Education and Science of the Russian Federation dated 04/07/2014 No. 08-455.
We also note that autonomous educational institutions can enter into 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, and services by certain types of legal entities” and the procurement regulations.
Accounting for educational literature
When educational literature arrives at an educational institution, it is double counted:
library registration;
accounting (budget) accounting.
Library accounting.
The procedure for recording documents included in the library collection is approved by Order of the Ministry of Culture of the Russian Federation dated October 8, 2012 No. 1077 (hereinafter referred to as Procedure No. 1077). In accordance with clause 1.4 of Order No. 1077, all documents (permanent, long-term, temporary storage) entering and leaving the library collection, regardless of the type of media, are subject to registration. This accounting is maintained in individual and summary accounting registers in traditional and (or) electronic form. Individual accounting registers in accordance with clause 1.5.1 of Order No. 1077 include a registration book and a registration card for certain type documents for newspapers, magazines, and other types of documents. Registers of individual records of library collection documents contain details identifying each document, indicating information about its receipt and disposal.
The registers for the summary accounting of documents in accordance with clause 1.5.2 of Procedure No. 1077 are the book of summary accounting of the library collection, sheets of summary accounting of the library collection and a journal. Various modifications of the summary accounting book are allowed. Regardless of the type of accounting document, the summary accounting registers contain three interconnected parts:
receipt of documents in the library collection;
disposal of documents from the library collection;
results of movement of the library collection (final data at the end of the reporting period).
The book of summary accounting of library collections in educational institutions contains indicators characterizing the quality of the formation of such funds to support 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 the institutions and are not independent legal entities, and to ensure the educational process, they purchase educational publications in large quantities of copies of one title, individual accounting of which is carried out using the non-inventory accounting method.
Textbooks are removed from the library collection due to physical loss or partial or complete loss of their consumer properties. Discarded documents are excluded from the library collection and written off with the possibility of subsequent free transfer to other libraries or sale (Section V of Order No. 1077).
Accounting (budget) accounting.
In accordance with paragraph 38 of Instruction No. 157n, tangible property objects, with the exception of periodicals, making up the library collection of the institution, are taken into account as fixed assets, regardless of their useful life.
In educational institutions, educational literature that is part of the library fund should be recorded in 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 (invoices, acceptance certificates). In accordance with Instructions No. 65n, expenses for their acquisition will be carried out under Article 310 “Increase in the cost 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 collection are not assigned unique inventory numbers. Their analytical accounting is maintained in inventory cards for group accounting of fixed assets (form 0504032) (clause 54 of Instruction No. 157n). Accounting for transactions on disposal and transfer of these objects is kept in the journal of transactions on disposal and transfer of non-financial assets (clause 55 of Instruction No. 157n).
The library fund is a depreciable property of the institution. According to clause 92 of Instruction No. 157n for publications costing no more than 40,000 rubles. inclusive, charged at 100% book value when they are put into operation. For fixed assets worth over 40,000 rubles. depreciation is accrued according to the rates calculated in accordance with the established procedure.
In accounting, depreciation on the library collection will be reflected as follows:
Account debit 0 401 20 271 “Expenses for depreciation of fixed assets and intangible assets”, corresponding analytical accounting accounts account 0 109 00 271 “Costs for the manufacture of finished products, performance of work, services” (in terms of depreciation of fixed assets and intangible assets)
Account credit 0 104 x7 000 “Depreciation of the library fund”
The disposal of educational literature from the library collection is documented by an act on the write-off of excluded objects of the library collection (f. 0504144) with a list of retired textbooks attached. The decision to write off is made by the institution’s commission on the receipt and disposal of assets. The act reflects the reasons that served as the basis for the decision to write off objects of the library collections, and a list of measures to implement such a decision, a note is made on the results of the measures taken (based on the approved act (f. 0504144) and documents confirming the disposal of the written-off objects as secondary raw materials, their transfer, destruction). This includes a list of property that is 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 capitalized as waste paper and sold. Books that have become unusable are accepted for accounting in the off-balance sheet account “Material assets accepted for storage” (in the conditional valuation “one object - 1 ruble”) until the moment of their disposal (liquidation) (clause 335 of Instruction No. 157n).
Waste paper obtained as a result of writing off books is accepted for accounting at the current estimated value (clause 106 of Instruction No. 157n).
Below we present standard operations for recording the receipt of objects into the library collection, their disposal from it, as well as internal movement in accordance with current instructions No. 162n, 174n, 183n.
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State institution (Instruction No. 162n) |
Budgetary institution (Instruction No. 174n) |
Autonomous institution (Instruction No. 183n) |
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Debit |
Credit |
Debit |
Credit |
Debit |
Credit |
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Purchasing educational literature 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 for registration |
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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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Calculation of depreciation when issuing textbooks into 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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Writing off 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 sheet accounting (until disposal) |
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Write-off of disposed books from off-balance sheet accounting |
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Acceptance of waste paper for accounting |
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Let's summarize the main points:
1) educational literature is required to provide educational services;
2) only publications included in the federal list of textbooks can be used;
3) educational literature can be supplied to educational organizations centrally or purchased by them independently;
4) textbooks are part of the library collection;
5) records of received educational literature are kept in the library and accounting department.
Accounting for library collections is an integral part of the national economic accounting system. Its improvement is carried out in accordance with the national program of transition of the Russian Federation to the system of accounting, statistics and control accepted in world practice (1992). The essence and role of accounting in the new economic situation has a slightly different focus than in a centralized economy.
Accounting reform is aimed at identifying new approaches to accounting for funds in modern economic conditions. Its main goal is to provide accurate and reliable data on all types of documents in the library collection, ensuring control over their movement in accordance with regulations.
It should also be noted that document recording is the most specific and regulated process of organizing and managing library collections. Central link accounting policy libraries is the legal framework.
The legal regulation of accounting is modern legislation of various branches of law. The highest level is federal laws, decrees and orders of the Government of the Russian Federation: “On Librarianship” (1994), “On Legal Deposit of Documents” (1994), “On Information, Information Technologies and Information Protection” (2006), “On Accounting” (1998), “On archiving in the Russian Federation” (2004), “On standardization” (1993), as well as the Civil Code of the Russian Federation, the Labor Code of the Russian Federation, etc. The norms of these laws, including those related to state policy in the field of accounting, are basic the basis for making management decisions for libraries of various organizational and legal characteristics and forms of ownership.
The improvement of the accounting system is influenced by such factors as the active process of changing the type and structural fund, the development of computer information technologies by libraries, as well as the use of methods of electronic marking of documents, which make it possible to comprehensively resolve issues of accounting, preservation, and use of document collections.
In December 1998, the Order of the Ministry of Culture of the Russian Federation No. 590 approved the “Instructions on the accounting of library collections”. Its regulatory framework was made up of such documents as the Law on Librarianship in the Russian Federation, the Law on Legal Deposit of Documents, the Law on Standardization, the Law on Accounting, GOST 7.20-80 “SIBID. Accounting units for the collections of libraries and bodies of scientific and technical information”, GOST 7.69-95 (ISO 5127-11-83) “SIBID. Audiovisual documents. Basic terms and definitions” (1997), domestic standards in the field of information, library and publishing; ISO 2789-1974 “International library statistics”, “Guidelines for accounting V budgetary institutions” (approved by Order of the Ministry of Finance of the Russian Federation dated December 30, 1999 No. 107).
Since the entry into force of the Instructions, significant changes have occurred in the political, social and economic life of the country, which have had an impact on the library sector. New regulatory legal documents have appeared in various branches of law. Library collections have become the subject of professional interests of various departments, primarily the Ministry of Finance of the Russian Federation, the Ministry of Property Relations of the Russian Federation, tax authorities, treasury and statistical authorities.
The main advantage of the Instruction is that while maintaining continuity with the previous accounting system due to the compatibility of the main indicators, types of accounting and some of its forms, it, at the same time, ensures its flexibility, the possibility of detailing, and gives libraries the right to independently formulate their own accounting procedures in relation to to the status, structure of funds, organizational and technological capabilities, not contradicting its basic requirements.
This Instruction defines the general rules for recording documents that make up the library collection, regardless of the status of the library, the structure of its collection, and the organizational and technological features of its activities. The “Instructions” apply to state and municipal libraries that are federally owned, owned by constituent entities of the Federation and municipally owned. Order of the Ministry of Education of the Russian Federation “On accounting of the library fund educational institutions» dated August 24, 2000 No. 2488 this Instruction is a guide for all libraries of educational institutions, taking into account approved methodological recommendations for its use.
Transition of libraries to automated ones information Technology introduces fundamental changes to the organization of collection accounting in connection with the integration of accounting information processing into all main modules of automated library systems.
Electronic accounting is accounting of documents that make up the library collection using computer technology. Electronic accounting is not an independent type, but a method of accounting.
The use of a computer facilitates the integration of accounting information processing. With electronic accounting, the accounting technology, the sequence of processes and operations changes significantly, new directions appear, that is, the content of the work and the organization of document accounting in the library becomes more complicated. With automated technologies, all processes of recording documents, incoming, outgoing, and a number of others, are carried out in accordance with special programs that take into account the interests of library workers
A necessary requirement for modern automated library information systems (ALIS) is the presence in them of functions or modules for accounting collections.
Keeping records of funds in an automated mode involves the use of barcoding of documents.
Barcoding technology includes three stages:
1. creating a bar code;
2. applying a bar code to the label;
3. barcode reading using special equipment.
Using barcoding technology, the use of microcalculators with built-in scanners, so-called mobile terminals, it is possible to almost completely automate the fund verification process. By placing bar codes not only on books, but also on cards, the librarian has the opportunity to quickly check the card catalog with the electronic catalog, and, consequently, with the fund. The introduction of line technology methods will eventually lead to the fact that the traditional forms of accounting familiar to the library will be replaced by new, more convenient and efficient ones.
For the successful use of barcodes (bar codes), it is necessary to select and install in the country a system of compatible methods of barcoding documents in libraries of various types, the procedure for financing and implementing these funds accounting tools.
An example of such a system is the automated Web-library "Code: Manuscript"
The system is designed to automate work with the library collection and readers, organize electronic accounting of publications, as well as provide access to the catalog of publications through the MS Internet Explorer browser.
The system allows you to automate the entire cycle of accounting for the library collection, from the moment a publication arrives at the library until it is written off, including the formation of an inventory book, a summary book, and the entire range of necessary acts. A powerful search system has been implemented for the inventory book, the summary book, the notebook of replaced books and other accounting objects of the library collection. The built-in mechanism for generating inventory numbers, CSU numbers, and inventory book entries will ensure convenient and reliable document flow in the library.
System operation model:
The heart of the system, the “Kodeks-Server”, is installed on the library local network server, which is both a Web server and a database server, as well as a database in the “Kodeks” format. But in order for the system to start functioning stably, you need to install software on the workstations of library employees and readers - the MS Internet Explorer browser, which is included in the standard Windows OS package.
In addition to the Web-library "Code: Manuscript", the configuration "Online: Library" (company "Online") was also created. The software product was developed on the basis of the 1C:Enterprise program system in collaboration with librarians of educational institutions and taking into account their many wishes.
"Online: Library" allows you to automate all the main stages of working with a book, from the moment it is received until it is written off from the library collection:
– in the configuration there are electronic analogues of primary documents - “Act of acceptance of books” and “Act of exclusion of books from the fund”;
– the process of generating inventory numbers in the program is automated, the numbers are checked for uniqueness;
– summary and inventory books are generated automatically based on data entered into the information base using the documents “Acceptance Certificate of Books” and “Act for Exclusion of Books from the Fund”.
It is important to note that the automation of basic library processes and the informatization of library activities forces us to revise existing documents and improve the regulatory framework governing the activities of libraries in working with collections. This contributes to the organization of strict accounting and ensures compliance with financial discipline, allows us to systematize and bring to uniformity the forms and methods of work of libraries with collections.
It should be especially emphasized that solving the problem of improving the accounting of library collections requires combining the efforts of libraries, archives, museums, and other organizations for which accounting is not only the most important part preservation of documents, but also the leading function of control over the movement of spiritual and material values.
Thus, we are inclined to believe that accounting for library collections:
– is part of the management system for economic processes occurring in a modern library. Its improvement has a significant impact on expanding the rights of the library and eliminating strict regulation;
– allows you to identify the registration record by comparing it with the original and data about it when checking the collection or when settling accounts with readers in case of non-return of documents taken from the library;
– ensures registration and summarization of information about it according to established rules, calculates the dynamics of the development of the fund, its composition, structure, the ratio of sources and methods of replenishment, the rate of renewal, and the location of documents.
– serves as the basis for state statistical accounting, library reporting, planning its activities, ensuring the safety of the fund, monitoring the availability and movement of documents.
In our opinion, collection accounting should be the most important activity of each library individually and the library system as a whole. Improving the accounting of library collections is a multifaceted problem. Accounting for library collections is not only part of the economic process management system, but also non-production objects. Therefore, its reform should be carried out in the general context of transforming the accounting policies pursued in the country. In addition, accounting of library collections is the most important element of their preservation. This is the starting stage from which all further work with the collection in the library begins, both in terms of preservation and safety of use.
Home > DocumentAutomated library collection accounting system
O.L. Golubeva
Scientific supervisor: Slinkin D. A.
Shadrinsk State Pedagogical Institute, Shadrinsk
An automated library collection accounting system is a set of rules and procedures that ensure data registration, generalization of information about the size, composition and movement of the collection, carried out using a computer. It is very convenient and modern way To account for 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 for books in the library collection (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 a given 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 required for a given 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 possibility of modernization.
- entering the necessary information into the system;
- output of 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;
