Individual legal act - a written official document adopted (issued) in a certain form by an authority or organization within their competence and containing a specific prescription.

Instruction- a regulatory legal act regulating the organizational, scientific, technical, technological, financial and other special aspects of the organization's activities, as a rule, contains a detailed, step-by-step description of the sequence and content of actions when performing any work (service).

Regulatory act- this is a written official document adopted (issued) in a certain form by a law-making body within its competence and aimed at establishing, changing or repealing legal norms.

Politics - a document adopted by the top management of an organization to detail the goals defined by the organization's development strategy and aimed at improving its performance.

Position - a normative legal act that defines the competence, structure, functions, procedure for the activities of an organization or structural unit, collegial (advisory) body.

The regulation may regulate complex activities of the organization that are complex in nature.

Order - a normative legal act that establishes mandatory requirements for the subject of legal regulation.

Rules - a normative legal act that establishes mandatory requirements that comprehensively characterize the subject of legal regulation.

legal rule - obligatory prescription of a permanent or temporary nature, designed for repeated use.

Regulation - a normative legal act containing a set of rules that determine the procedure for the activities of a collegiate (advisory) body or the procedure (sequence) for the implementation of an administrative or business process, as a rule, indicating the sequence of stages (steps) and the timing of their implementation.

Charter- a set of rules registered and approved in accordance with the procedure established by law, regulating the main types of activities of the organization, defining its goals and objectives, principles of formation and activity, structure, structure, relations with other persons and state bodies, rights and obligations.

Legal technique - a set of techniques, rules, methods used in the development of the content and structure of regulatory legal acts.

An analysis of the regulatory documents that determine the composition of the LNA in various organizations shows that the following documents may relate to the LNA:

articles of association;

politics (in the field…);

position;

regulations;

instruction;

technological instruction;

order;

regulations;

technological regulations;

methodical instructions;

nomenclature of cases;

organization standard;

classifier;

scroll;

norms (for example, norms of time);

timesheet of document forms;

album of document forms.

In order to select from this list of types of documents some optimal set of normative legal documents for the organization, it is necessary to consider the definitions of the listed types of documents that would reveal the purpose of these documents. Unfortunately, at present there is no modern dictionary of types (varieties) of documents. The only dictionary at the disposal of document specialists is the Concise Dictionary of Types and Varieties of Documents of 1974 1 . Since almost thirty years have passed since the publication of the dictionary, the dictionary does not reflect the changes that have occurred in the specific composition of documents over the past period, and in some cases, those changes that have occurred in the sphere of use of the document. Offering definitions for the listed types of documents, it will be based not only on the dictionary named above, but also on the known regulatory documents of a number of large companies in the commodity sector of the economy, the banking sector and some others, which establish the specific composition of the LNA and the rules for their development and execution, that is, we will rely on the modern practice of documenting (these are documents such as instructions for office work, regulations on the LNA and some others).

Articles of association 2 - the constituent document of a legal entity, containing a set of rules that determine the status (legal status) of the organization (its organizational and legal form, official name, direction and nature of activity, composition and powers of management bodies, composition of property, etc.).

Politics- a regulatory document adopted to detail the goals defined by the development strategy of the organization and aimed at improving its activities.

Position- a regulatory document that defines the competence, structure, functions, procedure for the activities of an organization, structural unit, collegiate (advisory) body, official.

Rules- a normative document that establishes mandatory requirements that comprehensively characterize the subject of legal regulation.

Instruction- a regulatory document that regulates the organizational, technical, technological, financial and other special aspects of the organization's activities (as a rule, it contains a detailed, step-by-step description of the sequence and content of actions when performing any work (service).

Technological instruction - a normative document regulating the procedure for the production of work, the performance of operations (groups of operations) within a separate technological process for the production of products (works and services).

Order - a normative document that establishes mandatory requirements for the subject of legal regulation.

Regulation - a regulatory legal document that determines the procedure for the activities of a collegial (advisory) body or the procedure (sequence) for the implementation of an administrative or business process, as a rule, indicating the sequence of stages (steps) and the timing of their implementation.

Technological regulations- a regulatory document that establishes requirements for the implementation of a production or business process, including the procedure for performing work, the equipment used, resources, technological equipment, rules for safe operation, etc., ensuring the receipt of the final product.

Guidelines- a regulatory document that establishes the basic provisions, principles, common approaches and methods for performing work that is complex in content or work that requires interaction with customers, other departments or organizations.

Case nomenclature - a regulatory document containing a systematized list of case titles generated in the organization, indicating the terms of their storage.

Organization Standard- a regulatory document that establishes for long-term use the rules, characteristics or general principles affecting various types of activities of the organization or their result in order to improve production and ensure the quality of products, performance of works (services).

classifier- a normative document containing a systematic list of names of objects of a certain set with codes assigned to them.

List - a normative document containing a systematic list of objects (documents, persons, etc.) in order to apply certain norms or requirements to them.

Norms - a normative document that establishes the limit values ​​of something (time, output, wages, etc.) for the performance of a certain amount of homogeneous work.

Sheet of document forms- a regulatory document containing a systematic list of the names of unified forms of documents permitted for use in an organization.

Document forms album - a regulatory document containing a systematized list of unified forms of documents permitted for use in an organization.

To determine the types of LNA used in an organization, it is advisable to develop a regulatory document (for example, a regulation on the LNA of an organization) that defines the composition of the LNA, the procedure for their development, the structure of documents, the composition of details and the rules for registration, the procedure for approval, publication, amendment and cancellation of if the document ceased to perform a regulatory function.

The presence of such a document allows you to streamline the work on the preparation of the LNA, helps the performers to choose the right type of LNA, correctly form the structure of this document and draw up the draft document accordingly.

The type and name of the VND are set by the developer, but can be changed in the process of approval and examination of the LNA project.

By default, LNA are permanent, but already at the stage of document preparation, a decision can be made to give the LNA the status of a temporary document, in this case, regardless of the type of LNA, the word “temporary” is added to the title of the document: Temporary instruction…; Temporary position ..., Temporary regulations etc. The period of time during which the document will be valid with the status of "temporary" can be set during its development, approval or in the process of its application in practice.

The main stages of the preparation of the LNA

As a rule, the development of LNA projects is carried out on a planned basis and includes the following steps:

Preparation of the LNA project;

Coordination of the project with interested departments and persons;

Finalization of the draft LNA according to the comments;

Re-approval of the LNA project;

Examination of the LNA project;

LNA approval;

Making changes to the LNA;

Cancellation of LNA.

Preparation of the LNA project.

The preparation of the LNA project is carried out in accordance with the annual (semi-annual) plan approved by the head of the organization. The preparation of a LNA project, as a rule, is carried out by a group of specialists from one or more structural units, depending on the content and purpose of the document. The LNA project should not contradict the current legislation of the Russian Federation, the regulatory legal acts of the organization, the LNA of a higher level. Before its approval and registration, the prepared document is assigned the status "Project", which is indicated on the title page of the document.

Coordination of the project with interested departments and persons, finalization of the LNA project according to comments, re-approval of the LNA project

The coordination of LNA, in general, is carried out in the same way as the coordination of other types of documents, for example, administrative documents (orders, instructions). The composition of officials with whom the LNA project must be agreed upon is determined by the responsible executor, which, as a rule, is the head of the executing unit. The composition of persons involved in the approval of the LNA can be adjusted during the examination of the LNA. The coordination of the LNA can be carried out in several stages, if during the coordination comments are made, on which it is not possible to find a mutually acceptable solution immediately. The draft LNA is subject to repeated and subsequent approvals if, when finalizing the draft, on the basis of comments, changes are made to it that significantly change the norms of the document. In the course of approval, an approval sheet is formed, which is an integral part of the document.

Examination of the LNA project

Examination of the LNA project is a stage in the preparation of a document that is specific to the LNA. The examination of the project is carried out with the subdivisions of the organization that perform external, in relation to the content of the LNA, functions. As a rule, the following are involved in the examination procedure: a legal department, a safety department, a labor protection department, fire safety, and some others. The examination procedure differs from the approval of a draft document in that a conclusion is prepared based on the results of the examination and sent to the executing unit. If comments are made during the examination, they are subject to consideration, and the project is either finalized, or, if the project developers do not agree with the results of the examination, conciliation meetings are held, for participation in which, as a rule, an official is invited (for example, the deputy head of the organization) - supervisor of the executing unit.

In some cases, the result of the examination of the LNA project may be its approval (coordination) by the advisory (coordinating) body of the organization (board, committee, etc.)

LNA approval

A feature of the LNA is that the way to give them legal force is the approval procedure. LNA can be approved directly by the head of the organization, by a collegial body (for example, the board of directors), by issuing an administrative document (order, order). The stamp of approval is affixed to the title page of the LNA.

Registration LNA

Approved LNAs are subject to registration. LNA are registered by the organization's office management service separately from other types of document. The registration number of the LNA, in accordance with the system of registration of this category of documents adopted by the organization, is affixed to the title page of the document.

The publication of the LNA, as a rule, means the inclusion of the LNA in the automated database of the organization's regulations. When LNA is included in the database of regulatory legal acts, it is carried out by the person responsible for maintaining the database by filling in the fields of the LNA electronic card and digitizing the original LNA, that is, creating an electronic image of the document.

The original LNA on paper, approved by the head or other governing body, is placed in storage in the file in accordance with the nomenclature of the organization's files.

The distribution of the LNA can be carried out in several ways: by organizing access for employees to the database of local regulations, by sending information to all performers about the adoption of the LNA and its publication indicating the location of its electronic copy storage, or by sending the text of the LNA directly to all performers on the mailing list.

Making changes to the LNA

In order to bring the LNA in line with the newly adopted regulatory document, to eliminate the plurality of legal norms on the same issues, proposals are being prepared to bring the regulatory framework in line with the newly adopted LNA by amending the current document.

Changes to the LNA are made by administrative documents (orders, instructions) issued by the leader who approved the LNA. If the LNA was adopted by a collegiate body, the decision to amend the LNA is taken by the same body. It is not allowed to make changes to the LNA by the head or body occupying a lower level in the hierarchy of management bodies than the head or body that approved the document.

In order to simplify subsequent work with documents, some organizations have adopted the practice of making changes to the LNA not by administrative documents, but by a document called: CHANGES in (document name), for example: CHANGES to the Regulations on local regulatory documents of the company, while maintaining the level of signing changes.

The executing unit is responsible for maintaining the LND up to date and making timely changes.

Cancellation of the LNA

If the LNA loses its relevance or enters into such contradictions with the newly adopted documents that cannot be eliminated, the document must be canceled as invalid. The recognition of the LNA as invalid is formalized by issuing an order (instruction) by the head or body that approved the document. The electronic version of the document from the database of local regulations is moved to the archive of electronic documents for storage. LNA on paper, which have a permanent storage period, after the expiration of their storage period at the place of formation of files, are subject to transfer to the archive of the organization, LNA, which have a shorter storage period, are destroyed after the established storage period.

Another feature of working with LNA is that the status of LNA can change throughout its life cycle. A unified system of document status designations has not yet been developed, but, as a rule, the following document statuses are established in organizations: draft, current (or current version), current with changes, action suspended, no longer valid.

From the point of view of design, LNA can be divided into two groups:

documents that are drawn up in accordance with the rules established by GOST R 6.30-2003, for example, provisions on structural units, collegial or advisory bodies of the organization, job descriptions, job regulations.

documents, the design of which differs in many respects from the design of other organizational and administrative documents and which can be attributed to documents of a complex structure. In the design of this LNA group, as a rule, there is a title page, and the document includes a list of concepts (terms) used in the field of legal regulation, a list of abbreviations and the main text itself.

Summarizing the practice of organizations, we can distinguish the following components of the LNA, which belong to the second group:

title page;

list of terms and definitions;

list of abbreviations;

the main text (as a rule, the text contains the section "General Provisions", sections that reveal the main content of the document, the conclusion, or the final provisions);

applications.

In addition, an agreement sheet and, as a rule, a mailing list are added to the original LNA placed in the organization's file.

Since most of the LNA organizations belong to the documents of the second group, we will consider this particular group of documents.

When registering an LNA, the following details are used: the full official name of the organization, the abbreviated official name (if any), the name of the LNA, the stamp of approval, the registration number of the LNA, the place and year of publication of the document, approval marks. The main part of the LNA details (except for approval marks) are placed on the title page of the document.

LNA approval

An important issue is the approval of the LNA. There are several forms of approval of these documents:

Approval by the head of the organization, that is, the person carrying out executive and administrative activities and acting on the basis of sole decision-making;

Approval by the collegial body of the organization (board of directors, board, etc.).

If the document is approved by the head of the organization (in some cases, the deputy head of the organization may be given the right to approve some LNA), there can also be two options for approval: approval directly by the head, that is, his own signature in the approval stamp, and approval by order. The decision on the specific form of approval of the LNA is made depending on whether it is necessary to make additional decisions related to this action simultaneously with the approval of the LNA or not. If such additional decisions do not need to be made, the LNA can be approved directly by the head. If, along with the approval of the LNA, it is necessary to make other management decisions related to this document, it is necessary to issue an approval order, which, in addition to the approval clause, will include specific instructions to the performers 3 .

Coordination (approval) of LNA

For some types of LNA in an organization, it may be established as a mandatory procedure for agreeing LNA with an advisory (methodological or coordinating) body of the organization (committee, council), for example, the Budget Committee, Investment Committee, Scientific and Technical Council, etc.

The stamp of approval (the stamp of approval), as a rule, is placed on the title page of the LNA, in the lower part of the sheet on the left (above the indication of the place and year of publication of the document), the stamp of approval can be placed in the upper part of the title page on the left at the level of the stamp of approval of the document. In practice, there is no unity on this issue; it is not regulated by regulatory documents.

Name LNA

An important search feature of LNA is its name. The name LNA includes:

The name of the type of document (regulation, rules, regulations, etc.);

The title of the document, revealing its content, constituting one unit with the name of the type of document.

The task of the compiler of the LNA is to formulate the name of the LNA in a short form, but in such a way that the name reveals the content of the document, for example:

INSTRUCTIONS on confidential office work in OAO Stroykomplekt;

REGULATIONS on the confidentiality regime in OAO Stroykomplekt.

The name must be accurate, clear and informative, correctly reflect the subject of legal regulation so that the employees of the organization can determine its main content by the name of the LNA act, it is easy to remember, if necessary, quickly find.

The name of the LNA is set by the executor - the developer of the LNA, but can be changed in the process of its approval.

LNA with complex and unreasonably long names clutter up the regulatory framework, make it difficult to systematize and understand regulatory documents. They are especially inconvenient when referring to them in other regulatory legal acts, documents, articles, etc.

A few examples of bad LNA headers:

Description of the unified process of preparation, approval of documents in the corporate electronic document management system

In the above example, firstly, there is no indication of the type of document (regulation, regulation, rules, instruction or other), it is superfluous to indicate that the document leads a unified preparation process, since the task of any regulatory document, if it regulates a process, unify it, otherwise the result of regulatory regulation will not be effective. The correct title for this document would be: Regulationspreparation and approval of documents in the corporate electronic document management system.

Step-by-step instructions for terminating an employment contract with the head of a unitary enterprise

In this case, it seems to us, the type of document is incorrectly selected. Termination of an employment contract with the head of a unitary enterprise is a special case of termination of an employment contract with employees of an organization, therefore it would be more correct to call the document not an instruction (especially “step by step”), but an order, the name of the document would be as follows: Procedure termination of the employment contract with the head of the unitary enterprise.

Forms and format of messages and the procedure for their submission in electronic form via telecommunication channels

In this case, as in the first example, there is no document type name at all. In the future, this will create difficulties for users to refer to this document in the text of another document, so the first thing to do is to determine the type of document. Secondly, it is not specified which messages are in question. You can correct this name as follows: Regulations onform and format of electronic messages(specify which ones) and the order of their transmission through the information and telecommunications network.

Registration LNA

LNA are subject to registration. The issue of LNA registration is not as simple as it might seem at first glance. The fact is that in the practice of office work the following rule has been developed: if a document is approved by an order, then its date and number are the date and number of the order, so the reference to the LNA approved by the order in another document looks like this: “In accordance with the Regulations on the procedure for increasing (decreasing) the authorized capital of the company, approved by the order of MIG Corporation JSC dated February 12, 2010 No. 123 ...”.

If the LNA is approved directly by the head, that is, by affixing a handwritten signature in the approval stamp, then such LNA are registered separately and they are assigned a number in accordance with the LNA registration system adopted in the organization, therefore, when referring to such LNA, it was customary to indicate only the date of their registration, for example : “In accordance with the Regulations on the procedure for increasing (decreasing) the authorized capital of the company, approved by the General Director of JSC MIG Corporation on February 12, 2010 ...”.

It is clear that such an approach is inconvenient for the systematization of LNA, their accounting, and the formation of a single information resource for LNA. That is why organizations operating with a large volume of LNA, when forming them into a single information array, come to the need to introduce a unified accounting system for these documents, in which any LNA, regardless of how it was approved, is assigned an individual registration number. The composition of the registration number, as a rule, includes the serial registration number of the document, to which additional alphabetic or numeric designations can be added, depending on the LNA classification adopted by the organization. In this case, references to LNA in other documents, with different methods of their approval, are formatted differently, for example:

“In accordance with the Regulations on the procedure for increasing (decreasing) the authorized capital of the company No. 85-P, approved by order of OJSC MIG Corporation dated February 12, 2010 No. 123 ...”(upon approval of the LNA by order).

“In accordance with the Regulations on the procedure for increasing (decreasing) the authorized capital of the company dated February 12, 2010 No. 85-P, approved by the General Director of MIG Corporation OJSC ...”

“In accordance with the Regulations on the procedure for increasing (decreasing) the authorized capital of the company No. 85-P, approved by the General Director of OJSC MIG Corporation on February 12, 2010 ...”(both options are possible with the approval of the LNA directly by the head).

LNA approval sheet

The LNA approval sheet is an integral part of the document, in whatever form the document is approved. If the approval is carried out in the electronic approval system, the approval sheet is printed out at the end of this procedure, and the document is submitted for approval on paper along with the approval sheet. After approval and registration, the document with the approval sheet is placed for storage in the case (the storage periods for the LNA are established in accordance with the List of standard administrative archival documents generated in the course of the activities of state bodies, local governments and organizations, indicating the storage periods (approved by order of the Ministry of Culture of Russia dated August 25, 2010 No. 558).

If the approval is carried out in manual mode, the approval marks, as a rule, are drawn up on a separate sheet, and not on the back of the last sheet of the document, since LNA often have attachments.

In addition to information about the persons participating in the document approval procedure, the approval sheet includes information about the developer (responsible executor) of the LNA:

Application design

Many LNAs contain applications. It is recommended to include reference material, unified forms of documents, formulas for calculations and examples of calculations, graphs, diagrams, etc. in applications. for example:

“For the purpose of accounting and searching for documents in the electronic document management system, mandatory information about documents is used (Appendix No. 13).”

Applications are placed after the body text, each application starts on a new page. Each application is marked with an application in the following form:

If the IRR is approved by order, the date and number of the order are indicated. The title of the application is centered. The title of the application is included in the content (table of contents of the LNA) if this structural element is included in the text of the LNA (the next article will be devoted to the text structure, language and style of the LNA).

In the text of the LNA, as a rule, the following components are distinguished:

Terms and Definitions;

list of abbreviations;

general provisions;

the main part (sections, subsections, paragraphs, subparagraphs);

final provisions.

numbers of sections, subsections and other parts having independent headings;

title (name of the structural element);

page number indicating the beginning of the structural element.

Section "Terms and definitions"

The section "Terms and definitions" is allocated to an independent section of the LNA and is placed after the content (table of contents). The list of terms is of particular importance, since it contains definitions of terms used in the text of the LNA and, accordingly, in the area that is regulated by this normative act. The inclusion of this section in the text of the LNA ensures the accuracy and correct understanding of the norms set forth in the document.

List of abbreviations

If verbose names (structural divisions, objects, services, documents, positions and other names) are used in the text of the LNA, a list of abbreviations is compiled. If there are few verbose names (no more than three), a list of abbreviations may not be compiled, and after the first use of a long name in the text, its abbreviated name of one to three words or an abbreviation should be entered. This abbreviated name, indicated by a word or words, should be written in the LNA text with a capital letter. This code name is entered as follows:

or: "The Department of Regional Development (hereinafter referred to as the Department) was established in accordance with ...".

"Regulations on work with citizens' appeals in Norma CJSC (hereinafter referred to as the Regulations) determine the procedure ... "

Teaching is not only teaching children, but also the regular submission of reports on the work done. Written planning of lessons and activities.

It is not easy for a novice teacher to deal with all the paperwork. There are always questions about the correct execution of documentation. Difficulty causes and drawing up of methodical recommendations.

How to make a document right? How to issue it? How to start working on methodological recommendations? Let's try to find answers to these questions.

Methodological recommendations - a guide to action for the teacher. Based on his own experience and the works of eminent methodologists, the teacher chooses the most effective ways of conducting classes or activities that he uses throughout the year.

The manual consists of specific instructions, ideas and tips to help you navigate along the way. It includes lesson plans. Topics to be covered in the course. Test papers. Exercises for self-study of the issue.

Guidelines for conducting control classes and studying the theoretical course describe the most effective ways of presenting material and testing knowledge, borrowed from the scientific works of leading methodologists. But how to compose them correctly? What plan to follow?

The classic methodological manual consists of 7 parts:

1. Title page.
2. Annotations.
3. Information about the identity of the author or group of authors.
4. Explanatory note.
5. Contents.
6. List of books, articles, sites that are recommended for review.
7. Applications with additional materials, if necessary.

Title page layout

The title page should display the following information:

• the name of the institution where you work;
• full name, surname and patronymic of the compiler;
• the title of the work, which should reflect that this is a methodological guide;
• the city where the brochure was issued;
• the year of publishing.

If the manual is created for personal use, the title page is optional.

How to write an annotation?

The abstract should briefly reflect the following information:

• description of the content of the work;
• a note about who the methodological manual is intended for;
• sources on the basis of which the material was compiled;
• tips on using the manual for training or events (in which situations the publication can be used);
• detailed information about the compiler (position, place of work, skill level, availability of academic degrees, phone number).

It is not worth describing in detail what the work is about in the abstract, it is enough to reflect the essence.

What is included in the explanatory note?

The explanatory note should give detailed answers to the following questions:

• Why is the chosen topic relevant? Expanding this point, it is worth telling why you decided to devote work to a particular issue. Give statistical or scientific facts that confirm the relevance of the topic.
• What is the purpose of the grant? Dealing with this issue is easy. It is enough to write to whom and in what situations the information provided may be useful.
• What result should be expected if you use this benefit? You should tell what benefits the work with methodological recommendations will bring.
• How is the benefit different from the rest? Describe the strengths of the publication. Tell why it is better than analogues.

What should be included in the content?

We managed to find out what methodological recommendations are and understand how to arrange the introductory part of the work. Now let's try to figure out what information can be included in the content.

The main part of the work should occupy 70-75% of the total allowance, it can be devoted to:

• development of a class hour or a festive event;
• one or more topics of the training course;
• resolving issues of teaching and upbringing;
• plan for conducting research work.

Usually, methodological aids have a clear structure, which helps to better perceive the material provided. You can work according to the following plan:

• Make a step-by-step instruction that will tell you what actions should be taken on a given topic. Rely on personal experience and specialized literature.
• Give advice that will help you successfully cope with the task, for example, to explain the material on the topic in an accessible way.
• Pay attention to the difficulties that may appear in the process. Tell them how to deal with them or avoid them.
• Highlight in a separate chapter the mistakes that teachers make when preparing a topic or organizing an event.

What can be included in the application block?

The appendix includes materials that for some reason were not included in the main content block. These include:

• auxiliary tables illustrating the theoretical material;
• step-by-step plans for holidays, class hours, classes;
• test tasks on topics described in the main content;
• any photographic material, if it helps in revealing the main theme of the manual;
• tips for analyzing the results of tests, tests, class hours.

If in the course of the main content there is a mention of materials from the application, it is recommended to indicate in parentheses next to the sentence or as a footnote at the bottom of the page where to look for the desired table, photo or test.

In order for the work on the preparation of methodological recommendations to be productive, it is necessary to carry out a preparatory stage, which includes:

• the choice of a topic that is relevant and interesting for the compiler of the manual;
• acquaintance with literary sources, scientific articles and specialized sites devoted to the chosen issue;
• drawing up a work plan;
• selection of the most suitable material for the manual;
• search for interesting facts, recommendations, photographs, tables that will help to reveal the topic;
• compiling the content of the work.

The introductory part, which includes: abstract, explanatory note, information about the authors, should not take more than 15% of the total volume of work. 75% of the allowance is the main content. The remaining 10% falls on the appendix, bibliography and conclusion.

The list of literature should be compiled in alphabetical order, based on modern rules for the design of scientific papers.

You received an answer to the question: "What are methodological recommendations?". Find out what parts the manual consists of. And how to arrange each of them.

In order for lessons and extracurricular activities in educational institutions to be carried out at the proper level, each teacher uses special manuals, which are called "Methodological recommendations". At the very beginning of teaching aids for a teacher in any subject there is an article that indicates the uniform requirements for the educational process, lists the main types of both current and test work, and discusses the general requirements for maintaining and assigning notebooks.

Methodological recommendations give detailed instructions for maintaining student notebooks, clarify the procedure for checking written work by the teacher. The rules put up by the teacher are immediately indicated, the rules for making entries in the class journal.

Further, the methodological recommendations contain more specific material relating directly to the conduct of classes. Based on the document - the curriculum - in the introductory article, the number of classes assigned to a particular topic of the subject is given, an approximate planning of the topic is given, scheduled by lesson.

However, no one will insist that the methodological recommendations are an unshakable authoritarian document, a deviation from the article of which is like a crime. After all, even the teaching process itself, as well as a creative process, is constantly changing and developing.

Even the same lesson in different parallel classes, a talented teacher will not conduct in the same way. It will be individual for each specific class, taking into account its preparation, the level of abilities of students.

In one team, for example, children can work perfectly individually, are assiduous and diligent. But various quizzes and improvisations confuse the guys here: they get lost, their performance deteriorates.

The other class, on the other hand, hates routine and constancy. In such a team, the teacher has to find new ones every time in order to captivate schoolchildren, capture their attention, and force absolutely all the children to take part in the lesson.

An excellent effect is given by such a method as the appointment of one of the students as a teacher. Fun? Yes! Interesting? Of course! And, most importantly, the need to find errors in the answers and works of others, giving a fair assessment of the knowledge of comrades helps the “teacher” subsequently easily find errors in himself, evaluate his own work, which is far from unimportant, as it may seem at first glance.

Many methodological recommendations also contain examples of individual tasks. Again, the novice educator should be warned that they are designed with the average student in mind. Perhaps, having got to know the students better, a talented teacher will develop absolutely individual tasks for each child that will correspond exactly to his level of training and intellectual capabilities.

No wonder they say that a teacher is a scientist, a psychologist, an artist, a writer, and sometimes even a magician. And the learning process is a turbulent river constantly flowing forward. Technological progress leaves its mark on him. And if the children curl their lips at the phrase “write an essay in notebooks at home,” maybe it’s worth “going along with them” and slightly modify the task ?. “Today you will send me articles for our site via the Internet. The theme is to describe the most fun event in your life. I post articles, site users rate them, the winners are marked on the main page, and I will record the ratings in a journal.

Of course, in teacher's manuals, the compilers probably do not recommend such homework. But sometimes, taking into account the psychology of students, you can make your own adjustments to the recommendations of generally recognized teachers.

which authors must adhere to. In any case, it should contain a title page, information about the author or team of authors (positions, qualification categories, academic degrees), a brief annotation, introduction, main part, recommended literature and applications, if any.

On the title page, indicate the name of the institution, the surname and initials of the author (authors), the title, which should begin with the words: “Methodological recommendations po”, city name, year of compilation.

In a brief annotation, which is given at the top of the second sheet, write the essence of the issues considered, the purpose of these guidelines, indicate the sources of positive that formed their development and list the areas of their possible application. At the bottom of the second place information about the author or authors.

In the introduction, give a justification for the need to compile these guidelines, a brief analysis of the state of affairs on the issue considered in them, describe the significance of the development, list where and to whom they can be useful in practical work. Define goals and give a summary of the expected results from using this document. Justify its features and novelty in comparison with other similar documents developed in this field.

In the main part of the recommendations, describe the step-by-step procedure, algorithm, and methods for performing this process. Provide advice on solving related issues, as well as recommendations on logistical, financial, personnel support of the process. Pay attention to the most difficult points based on the experience that the author already has, warn the reader against typical ones.

As an attachment, indicate those materials that are not included in the main part of the content of the guidelines, but are necessary to complete this workflow. It may be other methods recommendations and instructional materials, as well as documents illustrating the process: diagrams, maps, photographs.

Sources:

• how not to give advice

It often happens that it’s impossible to start any next written work - whether it’s an abstract, a term paper or just a memorandum, a report on the work done. However, this internal numbness can be overcome with the help of a clearly defined plan and clearly formulated tasks and methods for their solution. To make such mental navigation should be any good one, in the preparation of which it is always not superfluous to indicate the following steps for writing a work.

Instruction

As part of the first stage, write down in the training manual the need to first give a preliminary title / topic of the written work or report, and on this basis, in general terms, determine the goals of the work and what the writing of this work is going to convey to its potential readers or listeners. Thus, the outlines of the idea will appear, separate valuable thoughts, intuitions on the topic, which the author needs to write down and then, of course, use.

The next step is to draw up a plan, where at least there should be three parts: an introduction (usually with several subparagraphs), a main body (usually with several subparagraphs) and a conclusion. The plan may be preliminary for the time being, because in the process of writing the work, it is likely to be refined. At the same time, it should be noted in the training manual that the plan must be drawn up without fail even if it is not included in the final text, for example, of a report or a report.

For the next stage, give an order to decide on the literature, sources, materials in general (artifacts, videos, photographs, drawings, etc.) that are planned to be involved / used in a written work or report. Here only everything relevant to the topic is important, resolutely discarding everything else, even very interesting and close in content, otherwise there is a danger of digging into the material.

A lower level of normative regulation of accounting and financial reporting is formed by methodological recommendations and guidelines developed and adopted by the Ministry of Finance. These normative documents must be registered with the Ministry of Justice in order for their use in organizations of all forms of ownership and all organizational and legal forms to become lawful. The exception is internal sectoral documents (in particular, Methodological Guidelines for the Application of Certain Chapters or Provisions of the Tax Code of Russia, developed and approved by the Ministry of Taxes of the Russian Federation). These documents do not go through the registration procedure and are obligatory for execution only by services and individual employees subordinate (directly or through the system of governing bodies) to the bodies that have developed such instructions.

In methodical instructions and methodological recommendations, an even more detailed study of the basic requirements for accounting by legislative and regulatory acts of higher levels is carried out. In particular, the methodological recommendations and instructions provide specific schemes of accounting entries, correspondence of accounting accounts used in certain business situations, and also describe in detail the circumstances and conditions under which certain entries can be drawn up.

The difference between recommendations and guidelines is the mandatory practical application of their requirements. Thus, the requirements of guidelines, as a rule, are as specific and substantive as possible and, in essence, are mandatory. If there is an indication on the relevant occasion, the organization does not have the right to apply other approaches to the reflection of a particular business transaction or other accounting object in accounting or reporting. The provisions of the guidelines are of a more general nature and are intended for use by industry and departmental authorities in the development and adoption of accounting regulations at their level, taking into account the specifics of economic, administrative, production, trade and other activities in this industry. In addition, the provisions of the guidelines are used directly in accounting organizations when developing the methodological basis of accounting, as well as when forming and disclosing the accounting policy of the organization.

explaining the application of certain provisions (standards) on accounting;

establishing the procedure for organizing the accounting of individual business transactions or other objects of accounting, which is not regulated by other documents of the regulatory system of accounting. This group also includes regulatory documents that are domestic analogues of international accounting standards, if the development of an appropriate accounting provision for them is not provided for by the Accounting Reform Program.

The first group includes, in particular, the following documents: Guidelines for the accounting of inventories, approved by order of the Ministry of Finance dated December 28, 2001 No. P9n. This document reflects issues not regulated by PBU 5/01. These include: the procedure for the formation and reflection in accounting of transport and procurement costs, accounting for individual transactions with finished products, accounting for the amounts of value added tax on acquired inventories and tax deductions, accounting for goods in non-trade organizations, accounting for shortages and losses of inventories; clarified the procedure for conducting inventories, accounting for non-invoiced deliveries, etc.;

Guidelines for the accounting of fixed assets, approved by order of the Ministry of Finance dated July 20, 1998 No. ЗЗн. This document also clarifies and clarifies certain provisions of PBU 6/01. It should be borne in mind that these Guidelines were not amended and supplemented in connection with the change in the regulatory framework for accounting for fixed assets (the appearance of a new edition of PBU, the transition to a new Chart of Accounts for financial and economic activities). Therefore, certain provisions of the Guidelines can be applied only to the extent that they do not contradict other documents of the accounting regulatory system. The second group includes:

Guidelines for the inventory of property and financial obligations, approved by order of the Ministry of Finance dated June 13, 1995 No. 49. Both documents regulate the organization of accounting, but are not directly related to the formation of financial statements.

Regulations (standards) on accounting are focused on international financial reporting standards and, therefore, regulate the processes of formation of reporting information;

Instructions on the reflection in the accounting of organizations of operations related to the implementation of an agreement on trust management of property, approved by order of the Ministry of Finance dated November 28, 2001 No. 97n. The process of transferring property to trust management in our country has not yet become sufficiently widespread. Therefore, the issues that arise during the organization of accounting by the participants in the property trust management agreement (the founder of the management, the trustee and the beneficiary) are of interest to a very limited number of business entities;

Instructions on the reflection in the accounting of non-state pension funds of operations on non-state pension provision, approved by order of the Ministry of Finance dated December 19, 2000 No. I Yun. As the name of the document implies, its requirements relate to a specific branch of entrepreneurial activity and may be of interest only to officials employed in this area;

Guidelines for the disclosure of information on profit per share, approved by order of the Ministry of Finance dated March 21, 2000 No. 29n. This document in International Financial Reporting Standards corresponds to a separate standard. In domestic accounting, the relevant operations are regulated by a document that is lower than the standard, this is due to the fact that such an organizational and legal form as joint-stock companies is less common in our country than in developed Western countries. These Guidelines define the procedure for calculating dividends due to shareholders based on the results of the next financial year. The issues of calculation of basic and diluted earnings (loss) per share and the issues of disclosure of relevant information in financial statements are regulated separately;

Instructions on the reflection in accounting and reporting of transactions in the execution of production sharing agreements, approved by order of the Ministry of Finance dated August 1999 No. 53n. Currently, there are only three production sharing agreements, and the development of this scheme for the international integration of capital and resources is relatively slow. It follows from this that the approval of such a document in the form of a general standard is inappropriate;

Standard recommendations on the organization of accounting for small businesses, approved by order of the Ministry of Finance of the Russian Federation of December 21, 1998 No. 64n. This document regulates a simplified (compared to the generally accepted) procedure for organizing and maintaining accounting records by organizations that meet the criteria established by the federal

legislation. No changes or additions were made to these Standard Recommendations due to changes in the regulatory framework for accounting. Therefore, in order for certain provisions of the Model Recommendations to be applied in practice, they must be adjusted taking into account the changes that have taken place (in particular, the numbers of accounting accounts should be clarified).

For the normal organization of accounting and its effective functioning, it is necessary to have a well-developed legislative and regulatory framework. The system of legislative and regulatory regulation of accounting in the Russian Federation is currently in the process of reform and approximation to international standards. Therefore, the requirements of individual legislative acts and documents of the system of effective regulation of accounting require additional clarifications on their application and adaptation to the specific conditions of production, trade and other activities.

Control questions 1.

What is the purpose of legal regulation of accounting? 2.

Are the guidelines developed by the Ministry of Finance regulatory documents? 3.

In which case are acts of federal executive bodies subject to mandatory publication? 5.

List the main provisions of the Accounting Law. 6.

What are the differences between the Regulations on accounting and financial reporting from the Law on Accounting. 7.

What PBU regulates the accounting of fixed assets? eight.

What is the fundamental difference between methodological guidelines and methodological recommendations? 9.

Which organizations are required to apply the requirements of PBU 11/2000 in their activities?