Development of an information system for accounting the library collection of an educational institution (1000 rubles)

INTRODUCTION

When considering the concept of “library”, it is necessary to highlight its main purpose as a cultural, educational and scientific auxiliary institution that is capable of organizing the public use of printed works. Functionally, libraries systematically collect, store, promote and issue printed works to users, as well as conduct information and bibliographic work. This education, information and cultural institution has at its disposal an organizational fund of documents and provides it for temporary use to consumers, as well as implements other information and library services.

The activities of the library are based on providing three components: acceptance, storage, search, and issuance of available books and other methodological and educational literature for a certain time.

The relevance of the topic of the course work is due to the fact that most libraries, and most libraries of educational institutions, adhere to traditional methods, systems, and processes in accounting. Therefore, at present, the transition from paper communications to automatic ones will significantly reduce the time of searching for the necessary literature, evaluate the educational and fiction literature available, its current state, updates to the library collection, etc.

In modern conditions, information technologies are acquiring an important role in the life of society. Economic information systems, which are associated with the provision of information and its processing for all levels of management of economic objects, are currently acquiring the greatest importance and significance from the standpoint of efficiency and priority for public life.

Currently, it is not even possible to imagine any organization that does not use computer technology in its activities. This is explained primarily by the fact that government control structures require the provision of reports in electronic form, which thereby obliges the maintenance and systematization of information.

The purpose of this course work is to develop an information system and its modeling for the library of an educational institution, to improve the efficiency of processes that occur in the library.

Based on the set goal, a number of tasks were solved in the work:

Study the theoretical features and modeling of organizational processes when using BPwin and Erwin tools;

Design a model of the activities of a library of an educational institution;

Assess the effectiveness of the information system and the possibility of its improvement.

The object of research within the course work is the library collection of an educational institution.

The subject of research in the work is the processes and information flows that arise in the library of an educational institution.

Scientific and educational literature on the research topic, as well as practical material, articles and monographs, and Internet resources were used as sources when writing the work.

The practical significance of the work is based on the use of the developed information system for further development and its implementation in libraries of educational institutions.

Structurally, the course work consists of an introduction, three chapters and a conclusion, as well as a list of references and applications.

1. BASICS OF LIBRARY ACTIVITY ORGANIZATION

1.1. Features of the organization of library activities in an educational institution

The library of an educational institution is a structural unit that organizes the collection, storage and use of printed works and other documents and teaching materials by students. Libraries are involved in the systematic collection, storage, promotion and distribution of printed materials to users, as well as the provision of information and library services, and are a publicly accessible source of knowledge and the basis for self-education of students.

The main direction of the library's work is the acquisition and organization of the book collection, user services, and the provision of additional information services.

The acquisition of library collections is carried out on the basis of a systematic identification (by reviewing bibliographic literature and sources) of publications necessary for an educational institution, according to the specialization and organization of the form of education, and their further acquisition. The timeliness of completing the library of an educational institution and the completeness of the collection of publications makes it possible to increase the efficiency of the educational level of students, increase attendance and the level of service to visitors.

In order to effectively organize the book fund, it is necessary to pay attention to the recording, arrangement, storage and distribution of literature to visitors. Proper organization of the collection makes it easier for the user to learn the literature and information he needs, and allows the librarian to more quickly fulfill the requirements of readers, and also ensures the safety of the collection, its timely analysis and efficiency in assessing the state of the library collection and the availability of a particular publication.

Services to library readers are provided through various methods:

Issuance of educational and fiction literature to the reading room or outside the library;

Assisting individual visitors in selecting relevant literature is also necessary;

Disclosure of book collections through the library catalog system;

Compilation of information and bibliographic aids of various types;

Propaganda and promotion of valuable literature and manuals of the educational institution, its own publications;

Reproduction of text upon orders from visitors and other services.

Library activities are based on the implementation of a large number of operations, accounting for many books and readers, which lead to a slowdown in the work of the librarian. The difficulty in finding a particular book or educational publication leads to a reduction in the librarian’s work time, which can only be based on the competence of the employee and his orientation in the variety of library products.

In the library of an educational institution, a card is created for each visitor and a card index is maintained for all readers. To maintain library catalogs, organize searches for required publications and systematize library statistics, the database must contain information, most of which is placed in annotated catalog cards.

When publications that are diverse and multifaceted in their composition are received in the library, they are assigned a number and placed in various departments regarding the subject and specialization of the educational publication, fiction, and other methodological and information material.

In addition, when receiving a book, you must consider the following aspects:

Number of the received publication;

Title of publication;

The publishing house that published the book;

The department in which the book is placed;

Publisher's address;

Name and location of library departments.

Each book that is stored in the library of an educational institution has the following parameters:

Edition;

Year of publication;

Genre;

Key positions;

Number of pages.

Moreover, each publication can be presented in the library of an educational institution in several copies, as well as have single copies due to its high cost and value, and are issued for study only in the library reading room.

Among other things, the library maintains a mandatory card index of readers, in which data is entered, such as:

Full name;

Passport number, registration address and actual residence (according to the visitor);

Phone number.

Each reader is assigned a library card number and when a copy of a book is issued, a book insert is placed in the reader’s card and a record of the issue is made. A prerequisite is to enter the date of issue of the book and the date of expected return. At the same time, it is possible to extend the stay of the book “in hand” by telephone or by visiting the library in person.

When returning a book, the return date is noted in the insert, and if it is overdue, the reader receives a warning. When a certain amount is accumulated, the reader's access to the library is limited.

If a book is lost, the user is deprived of the right to use the library for a certain period and pays the cost of the book, including a premium.

Typically, in practice, restrictions are applied related to the fact that books are not issued in excess of the established limit and for a period longer than the established period of use.

The subjects of libraries are users (readers, employees of educational institutions and other persons interested in obtaining information) who have a certain interest in obtaining information, books and library services.

When operating a library, it is necessary to distinguish between the types of information that can be:

1. input information, which contains information:

About new books received;

About new readers who sign up for the library;

About the process of issuing books (the employee issuing the book, the reader for whom this operation is being performed, the title of the book, the issuance period, the period for which the book is issued).

2. output information, which contains:

Statistics of library visits;

Data about the books that are most often issued to readers.

When issuing books, the following information is recorded:

Book title;

Date of issue;

Reader's full name;

Full name of the employee who issued the book;

The period for which the book is issued.

It should be noted that when books are accepted for storage, each of them is assigned a unique code - ISBN.

In addition, based on the application of the library and bibliographic classification (LBC), publications are distributed into branches of knowledge in accordance with their content, in accordance with which alphanumeric indexes of a graded structure are used. The BBK cipher is used to separate stored publications into catalogs and statistical reports.

A database is formed in the library, which is a collection of data about all processes and flows that occur in the library, building a chronological sequence through the use of tables and lists of data. The main purpose of the database is to store data for its further intended use and is formed in the form of a special list, which is subsequently edited and changed by library employees.

Work with the database can be carried out both by the library staff themselves and by persons interested in obtaining the necessary information.

When organizing the work of a librarian, they solve a number of problems:

New books are accepted and registered in the library;

Educational publications relate to one or more areas of knowledge;

Books are catalogued and accession numbers are assigned;

Records are kept of books issued and those returned from the reader;

The conformity of the external state of the book is checked.

Based on the study of the functional purpose of the library of an educational institution, we can conclude that the work of the library is based on the implementation of information, educational, cultural and leisure work. For an educational institution, it plays a role in the formation of its own information and educational material to facilitate the organization of the educational process, the accessibility and effectiveness of educational publications for teaching staff and students, the opportunity to form its own, unique methodological and consulting practice.

1.2. Legal regulation of library activities

The activities of libraries in the Russian Federation are regulated by law, which contribute not only to the implementation of control functions, but also ensure the creation of a legal framework for the formation of an open information society.

The urgent task of library workers is the implementation of the Federal Law of December 29, 1994 No. 78-FZ “On Librarianship” (as amended on July 2, 2013), Federal Law of July 27, 2006 No. 149-FZ “On Information, Information Technologies and on the protection of information" (as amended on July 2, 2013). At the same time, the functional responsibility of each library society is based on the use of these laws to the fullest, to protect the right of every person to obtain the necessary information.

The Federal Law “On Librarianship” provides the legal basis for the preservation and development of librarianship in the Russian Federation, establishes the principles of the activities of libraries, guarantees the rights of human beings, public associations, peoples and ethnic communities, free access to information, the development of each individual, familiarization with cultural values, and as well as cultural, scientific and educational activities.

The law regulates the organization of library activities in general matters regarding relationships with the state, citizen, institutions, enterprises and organizations in the field of librarianship on the basis of established principles and norms of international law.

The Federal Law “On Information, Informatization and Information Protection” regulates the relations that arose:

In the formation and use of information resources based on the creation, collection, processing, accumulation, storage, search, distribution and presentation of documented information to the consumer;

When creating and using information technologies and means of supporting them;

When organizing the protection of information, the rights of subjects, students in information processes and informatization.

In addition, the interstate standard GOST 7.20 - 2000 “Library Statistics” is applied, which was approved by the Resolution of the State Standard of Russia dated April 19, 2001 No. 182-st. This standard defines general issues regarding the generation of statistics and accounting of library objects. This standard establishes units of accounting for documents in the collections of libraries and bodies of scientific and technical information, units of accounting for services to users of libraries and NTI bodies.

By putting these laws and regulatory standards into practice at the local level, it is possible to create special rules and regulations to ensure the functioning of libraries.

The regulatory legal acts created in the library should not contradict the basic laws of the Russian Federation and other regulatory documents of government at all levels.

Based on the study of legal regulation, it can be noted that library activities in the Russian Federation are regulated and controlled, like other areas and industries.

1.3. Formation of library statistics

Statistical data allows us to summarize in quantitative form all the processes occurring in librarianship. Statistics makes it possible to evaluate and study the quantitative side of the phenomena of library activity with an inextricable connection with their qualitative content in specific places and times. It allows you to estimate the number of book lending, library users, volume of the collection and opening hours.

At the same time, the main tasks of library statistics can be identified:

Development of a system of indicators that allow us to understand the scale and pace of the library’s work;

Proportions of development of library activities;

Creation of methods for calculating and interrelating indicators;

Analysis of factors that determine the main development trends;

Ensuring supervision and control over library activities in order to timely identify development problems.

The generation of statistical data on the library is based on GOST 7.20-2000 “Library Statistics”. This standard establishes uniform rules and requirements for the collection and presentation of statistical data by libraries. It allows you to unify statistical reporting at different levels and establishes uniform deadlines, definitions, units of calculation, and a minimum of statistical data for libraries.

The main statistical indicators should be highlighted:

Reader accounting, which allows you to estimate the number of people using library documents and the reader’s form is used as a unit of accounting.

Accounting for the issuance of books allows us to estimate the number of documents that were used by readers and their focus. Accounting for the issuance of publications is carried out according to the number of issued copies, which are registered in reader forms, a reader's request sheet, a book form or other documentation that is accepted in the library and database.

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Automated 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. This is a 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.

Every year, thousands of documents (books, magazines, newspapers, etc.), a large amount of literature (at the moment the fund is more than nine thousand copies), makes it difficult for library staff to search and process information . In this regard, the need arose to develop such a system. An automated library collection accounting system makes it possible to facilitate the work of library staff with the entry, storage of data and registration of books, as well as with the registration of students and employees of an educational institution who have literature issued by the library. The functionality of the developed system has two main directions:

entering the necessary information into the system;

Data is entered into the ShPK library fund accounting system: author of books, their title, place and date of publication, date of receipt and decommissioning of the book, date of issue of literature for use by students and teachers, inventory number of the literary publication, number of pages in the book, its cost and type, Full name, group and personal number of students, as well as the section in which the book is located.

output of results to the end user.

In the automated accounting system for the ShPK library collection, the end user can obtain data about the student (full name, personal number and group number, dates of issue and return of books and their quantity) or data about books (title, author, year and place of publication, accession number and cost books, dates of receipt and write-off, type and section to which the literary publication belongs, and information about the accompanying material). The system developer is faced with the following tasks:

ensuring maximum performance of the application;

In the ShPK accounting system, performance on the server side will be ensured by the throughput of the server itself, as well as the installed software (Apache, PHP, MySQL). The database has a specific structure (by sections), which allows you to process results faster.

development of a convenient and understandable interface;

The layout and content of command panels in the interface of the ShPK accounting system is implemented in such a way that the user, without reading the documentation, can always easily find any actions available in a specific mode.

ensuring maximum system reliability;

To achieve the highest level of system protection, the following conditions must be met: - only local access is allowed; - the main account must be protected with a “complex” password; - anonymous access to the database must be blocked;

safety of accumulated data;

In the library collection system, data is stored on a remote server, daily scheduled backups of database archives are carried out to a separate information storage device, thereby minimizing the risk of information loss. To develop the system, it was decided to use the Apache Web server, the PHP programming language, and the MySQL DBMS. This enterprise has not previously been automated in a similar area, so it needs to develop the specified system and put it into operation.

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.

Determining a list of textbooks by an educational institution in accordance with the federal lists of textbooks, the curriculum of the educational institution on the principles of a systematic, planned approach, taking into account the prospects and continuity of the implementation of educational programs, allows the formation of library funds 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:

when implementing programs of additional professional education (advanced training), provide for the inclusion of modules aimed at training management and teaching staff of educational organizations in 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 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 Education Law 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 purpose of concluding 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, 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 a certain type of document 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 activities of the 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 the same 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 assets, with the exception of periodicals, that make up the library collection of an 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, is accrued in the amount of 100% of the 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:

Debit of account 0 401 20 271 “Costs for depreciation of fixed assets and intangible assets”, corresponding analytical accounts of 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.

State institution (Instruction No. 162n)		Budgetary institution (Instruction No. 174n)		Autonomous institution (Instruction No. 183n)
Debit	Credit	Debit	Credit	Debit	Credit
Purchasing educational literature from a supplier
		0 106 31 310 (0 106 21 310)		0 106 31 000 (0 106 21 000)
Receipt of educational literature centrally from the founder
		0 106 31 310 (0 106 21 310)		0 106 31 000 (0 106 21 310)
Acceptance of educational literature for registration
		0 101 37 310 (0 101 27 310)	0 106 31 310 (0 106 21 310)	0 101 37 000 (0 101 27 000)	0 106 31 000 (0 106 21 000)
Issuance of educational literature
		0 101 37 310 (0 101 27 310)	0 101 37 310 (0 101 27 310)	0 101 37 000 (0 101 27 000)	0 101 37 000 (0 101 27 000)
Calculation of depreciation when issuing textbooks into operation
1 401 20 271 (1 109 00 271)		0 401 20 271 (0 109 00 271)	0 104 37 410 (0 104 27 410)	0 401 20 271 (0 109 00 271)	0 104 37 000 (0 104 27 000)
Writing off educational literature from the register
		0 104 37 410 (0 104 27 410)	0 101 37 410 (0 101 27 410)	0 104 37 000 (0 104 27 000)	0 101 37 000 (0 101 27 000)
Acceptance of written-off books for off-balance sheet accounting (until disposal)
Write-off of disposed books from off-balance sheet accounting
Acceptance of waste paper for accounting

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.