Institute Law and liberal education
Speciality Jurisprudence
Specialization Financial Law, Civil Law, State Law
General provisions
The performance of the WRC is the final stage of training. WRC is an independent work, the purpose of which is to systematize and expand theoretical knowledge, and their practical application in the process of writing it.
The WRC implementation period consists of several stages:
Selection and consolidation of the object of undergraduate practice;
Selection and consolidation of the topic of the WRC;
Development and approval of the task for the WRC;
Collection of material for the WRC at the practice site;
Defense of the report on undergraduate practice;
WRC writing and execution;
Preliminary defense of WRC;
WRC review;
Defense of the WRC at a meeting of the State Attestation Commission (SAC).
We draw your attention to the following points:
A student who has not completed pre-graduation practice is not allowed to complete the WQR.
A report on undergraduate practice that is not protected within the established time frame is an academic debt.
The student is personally responsible for:
Implementation of the calendar plan;
Independence of WRC implementation;
Reliability of presented data and results;
Design, structure and content of the WRC in accordance with the methodological recommendations for the implementation of the WRC;
Compliance of the electronic versions provided to the commission (WRC, presentation materials and report) with paper versions of documents;
Correction of deficiencies in the WRC identified by the head and the CPT;
Reliability of references to the Internet presented in information sources - resources and literary sources.
1. Students are given the right to choose the topic of the WRC. The choice of the topic of the WRC is based on interest in the problem, the possibility of obtaining actual data, as well as the availability of special scientific literature. When choosing a topic, the student is guided by the list of recommended WRC topics approved by the educational institute. A student can propose his own topic of the WRC if it corresponds to the specialty and specialization in which he studied.
2. The theme of the WRC should be relevant and have a scientific and practical focus
3. Particular attention should be paid to the fact that the theme of the WRC should be exactly the same in all documents, namely in:
Student's statement about the approval of the topic;
Order on the approval of the topic and the supervisor of the WRC;
WRC title page;
Assignment for WRC;
Review of the head;
Reviews;
Handout materials.
4. The student, no later than the date of defense of pre-diploma practice, is obliged to provide directorate of the institute an application for approval of the topic and the supervisor of the WRC and a record book for verification and completion.
5. The supervisor is appointed from among professors, associate professors, teachers, as well as highly qualified specialists from institutions and enterprises in the field related to the subjects of the WRC.
1. Graduation Supervisor qualifying work
1.Student within 1 week after receiving confirmation of the topic from the DI and the head of the WRC, he is obliged to contact the supervisor to receive an assignment for the WRC and approve the schedule of the WRC.
2. Within 1 week after the student's request, the supervisor gives the student a personal task for completing the WQR (IGA-25 form) and fills out a calendar plan together with the student, within which the student must work on the WQR. (Form IGA-26).
3. The scientific adviser of the WQR works with the student in accordance with the approved calendar plan for the WQR.
4. Supervisor of the WRC in case of violation by the student of the calendar plan
(form IGA-27) has the right to inform the DI about this fact.
5. The supervisor controls the student's compliance with the regulatory requirements for the structure, content, design of the WQR, etc.
6. The supervisor, within five working days from the moment the student submits the final version of the WQR (in hard copy with attached accompanying documents), provides a review for the WQR. The response (form IGA-29) should contain recommendations for admission / non-admission to the defense of the WRC in the SAC.
2. Structure and content of the final qualifying work
The following main points should be highlighted:
1. WRC should contain the following elements:
Title page (form IGA-54)
Assignment for WRC (IGA-25 form)
Schedule of work for the implementation of the WRC (form IGA-26)
Introduction
Sections and subsections
Conclusion
List of sources used (including references to literature, Internet resources and other sources)
Application(s)
The last sheet of the WRC (form IGA-49)
3. In the introduction, the relevance of the chosen topic is substantiated, the degree of its novelty is determined, the purpose and objectives of the WRC are formulated.
5. The number of sections and subsections is determined by the specifics of the specialty (specialization), as well as the topic.
6. The conclusion of the WRC should contain general conclusions and prospects for further development of the topic.
7. The list of sources used should be organized in accordance with the uniform requirements of the bibliographic description of printed works.
8. Applications are placed after the list of sources used in the order they are mentioned in the text.
Requirements for graduation qualification work.
Graduation qualification work - the final work of an educational and research nature. The final qualifying work is carried out by the student independently under the guidance of a supervisor at the final stage of study in the main educational program.
The purpose of the final qualifying work is to systematize and deepen the theoretical and practical knowledge of the student in the specialty and the possibility of their application in specific conditions of practical activity.
Basic requirements for the final qualifying work:
Depth of research and completeness of coverage of the problem under study;
The logical sequence of the presentation of the material;
In the process of writing a graduation thesis the student must:
show deep knowledge of the theory on the problem, study domestic and foreign experience, modern methods of researching the issue;
give a comprehensive description, a deep comprehensive analysis of the state of the issue in relation to the object on the basis of which the final work is performed, identify and argue the existing shortcomings within the framework of the problem under consideration;
analyze the applied, practical aspects of the problem on the example of a particular organization, using factual material that can be obtained from special scientific sources, from the Internet, from periodicals.
Theme of the final qualifying work.
The topic of the final qualifying work should be relevant, correspond to current state and prospects for the development of science and practice.
Topics are determined by the department. The student is given the right to choose the topic of the final qualifying work up to the proposal of his subject with the rationale for the expediency of its development.
Topics are approved and assigned to the student by order of the university. At the same time, the student is given a task and a calendar plan for the final qualifying work, compiled by the head and approved by the head of the department, indicating the deadlines for completing the work.
The responsibilities of the leader include:
Assistance to the student in developing a general schedule for the period of writing the final qualifying work;
Assistance in the selection of the necessary literature on the chosen topic;
Conducting regular consultations, during which the student can ask questions that caused him difficulties;
Implementation of general systematic control over the activities of the student and informing about the progress of the work of the staff of the department;
Reading the submitted draft version of the work, in whole or chapter by chapter, making comments and recommendations, reading the text corrected in accordance with the recommendations, monitoring its design and assistance in the design process;
Writing a detailed review of the finished text of the work, allowing it to be defended, preparing the student for the defense procedure.
The student must:
Keep a systematic preparatory work with scientific literature;
Maintain contact with the supervisor, regularly informing him of the progress of work;
In due time, report on the degree of readiness of the final qualifying work;
As chapters and paragraphs of the work are written, provide a draft text to the supervisor and make the necessary corrections and changes in accordance with his comments and recommendations;
AT set time provide the finished text of the final qualification work to the department and the reviewer;
At the appointed time, come to the defense.
Completion of the final qualifying work.
The work is completed within the time limits curriculum. An approximate plan for the implementation of the final qualification work can be represented as follows:
1. Compilation of a list of references on the research topic.
2. Identification of the problem and analysis of its state in science and practice.
3.Isolation and analysis of basic concepts on the research topic.
4. Drawing up a plan for the final qualifying work.
5. Justification of the relevance of the topic.
6. Making an introduction indicating the main characteristics of the work.
7. Review of theoretical sources on the research topic.
8. Planning and conducting research.
9. Processing of received data.
10. Writing and design of the final qualifying work.
Introduction should be a short and concise summary of the main ideas of the final qualifying work. Volume of introduction: 3-4 pages of printed text.
The relevance of research , which is determined by several factors: the need to supplement the theoretical constructions related to the phenomenon under study; the need of science for new empirical data and for the improvement of the methods used or specific management technologies for certain types of activities;
the degree of development of the topic shows the level of study of the stated issues in the scientific literature, as well as the direction of scientific research within the framework of the topic being developed.
purpose of the study is the desired end result of the study. The objectives of the work can be varied (determining the characteristics of phenomena that have not been studied before, little studied, controversially studied; identifying the relationship of phenomena; studying the dynamics of the phenomenon; generalization, identification of general patterns, creation of a classification, typology; creation of a methodology; adaptation of technologies, i.e. adaptation of existing technologies for their use in solving new problems);
research objectives - this is the choice of ways and means to achieve the goal in accordance with the hypothesis put forward;
object of study a person can act, the process of management in a certain system, phenomena and results of human activity;
subject of study - these are always certain properties of the object, their relationship, the dependence of the object and properties on any conditions. The characteristics of an object are measured, defined, classified. The subject of research can be phenomena as a whole, their individual aspects, aspects and relationships between individual aspects and the whole;
research methodology is a description of the set of research methods used in the work to develop the subject of research, achieve its goal and solve the tasks set.
Main part. The main part consists of chapters. Each chapter has its own purpose and, to a certain extent, is the basis for the next chapter.
First chapter. The first chapter of the final qualification work is an analytical review of theoretical aspects.
This review may be organized chronologically. It is supposed to describe the stages of the study of the problem by domestic and foreign scientists. The author of the work analyzes opinions on the problem under study, belonging to various scientific schools, various trends and trends, changes in legislation in historical retrospect. The chapter should have several paragraphs. Each paragraph is assigned its own number and its own title.
Second and third chapters. The second and third chapters contain a presentation of practical research. In more detail than in the introduction, they describe the subject and object of research.
The research results are analyzed. Chapters can have multiple paragraphs. Each subsection is assigned its own number and its own title. The logic of the description of the results should correspond to the logic of setting the research objectives and should lead to the achievement of the goal. The third chapter involves the development of recommendations, proposals, programs on the problem under study.
Each chapter ends with conclusions.
Conclusion. In conclusion, an assessment of the content of the work is given in terms of compliance with the objectives of the study and confirmation of the hypothesis. The conclusion includes a list of research results. The conclusion involves understanding the material at a higher level of generalization, from the point of view of the problem posed in the study.
Applications. Applications include supporting material, tables, diagrams, drawings, photographs, etc. Applications are arranged in the order in which references to them appear in the text of the main sections.
3. General requirements for the design of the final qualification work
The WRC should be drawn up on one side of a sheet of A4 paper. It is allowed to present tables and illustrations on sheets of paper no larger than A3. The text should be printed at 1.5 intervals (font "Times New Roman", font size - 14), observing the following margins: left - 30 mm; right - 10 mm; top - 20 mm; bottom 15 mm. Total scope of work - for the thesis, at least 60 pages of formalized text (applications are not included in the total volume),
1. All sheets of the WRC (with the exception of applications) must be numbered. The numbering starts from the table of contents (table of contents) and ends with the last (final) sheet. On the table of contents (table of contents), the serial number of the sheet is put, starting from the title page (as a rule, this is the number "4"). Page numbers are placed at the top of the page, formatted in the center.
2. The title of each chapter in the text of the work should be written in bold 16; the title of each paragraph is in 14th bold. Each chapter (part) begins on a new page, paragraphs (subsections) are arranged one after another. In the text of the WRC, it is recommended to use the red line more often, highlighting the complete thought in an independent paragraph.
3. Too many quotations in the work should not be given, quoting is used as a method of argumentation. If necessary, you can express other people's thoughts in your own words, but in this version, you must also make a reference to the source. The link can be detailed or short. A detailed reference to the original source is made under the line at the bottom of the page where the quotation or presentation of someone else's thought ends. With a detailed reference, the surname, initials of the author, title of the work, publisher, place and year of publication, page are indicated. With a short reference, it is made immediately after the end of the quote or the presentation of someone else's thought in the text in square brackets indicating the number of the source from the list of references and the page (example: - the sixth source in the list of references, page 32), and detailed description The output of the source is made in the list of sources used at the end of the WRC.
4. For clarity, tables and graphs are included in the WRC. Schedules are executed clearly in strict accordance with the requirements of business documentation.
5. The numbering of tables, graphs (separately for tables and graphs) should be continuous throughout the entire WRC. The word "table" and its serial number (without the number sign) are written on top of the table itself on the right side, then its name and unit of measurement are given (if it is common to all columns and rows of the table). When referring to a table, indicate the number of the table and the page on which it is located. You can break a table and move part of it to another page only if it does not fit entirely on one page. At the same time, the heading “Continuation of the table “table number”” is transferred to another page, as well as the table header.
6. The material in the WRC should be stated clearly, clearly, in a third person, using accepted scientific terminology, avoiding repetitions and well-known provisions found in textbooks and teaching aids. It is necessary to explain only little-known or contradictory concepts, making reference to authors who express different opinions on the same issue.
7.After the conclusion, starting from a new page, it is necessary to place a list of sources used. The list includes all sources on the topic that the student has read while writing the work.
The list is an integral part of the reference apparatus of the work. The list, as a rule, indicates sources and literature that are methodologically important for the study of the topic, as well as special literature analyzed, cited or used in the course of the thesis.
The list should start on a new page and be placed at the end of the work. This list is not limited in scope. The numbering of its pages continues the numbering of the pages of the text of the work, but is not included in its normative scope.
When designing a scientific reference apparatus, it is important to keep the following in mind:
Throughout the work, uniformity should be maintained in the set of description elements, in the use of abbreviations, in the arrangement of text, headings, tables of contents;
The footnote must indicate: the surname and initials of the author, title of the work, place of publication, publisher, year of publication, number of the corresponding page.
Making footnotes on the used literature.
Footnotes are placed at the bottom of the page (with 1 spacing, in Times New Roman Cyr font (size 12)), on which the quotation is located. The design of footnotes in the text editor Word is performed using a special function in the "Insert" menu. Footnotes are numbered page by page. The printing of footnotes at the end of the work with their general ordinal numbering is not allowed.
For example:
1 Vinogradov P.G. Essays on the theory of law. M.: Tov-vo A.A. Levenson, 1915. P.36.
If the same book is cited in a row on one page, in the second footnote you can not repeat its title in full, limit yourself to the following:
2 Ibid. S. 37.
If the book is quoted repeatedly on any following page, then its author is indicated, and instead of the title, “Decree. Op.". For example:
1 Vinogradov P.G. Decree. op. P.38.
References to articles are given as follows:
Vasiliev A.N. Real estate tax // State and law. 2005. No. 5. P. 18.
When using the materials of the current office work, the link indicates: the current office work (specific organization), the title of the document, the date of adoption, the page.
The list of references consists of the following parts:
1. Normative acts (arranged in the following sequence):
Constitution Russian Federation;
Laws of the Russian Federation;
Decrees of the President of the Russian Federation;
Acts of federal executive authorities;
Acts of ministries and departments;
Decisions of other state bodies and local governments;
Decisions of the Plenums of the Supreme Court of the Russian Federation and the Supreme Arbitration Court of the Russian Federation.
2. Normative acts of foreign states and international legal normative acts (conventions, etc.) are arranged separately in the following sequence:
By-laws;
international agreements.
3.Special literature - books, articles, monographs, arranged in alphabetical order.
4. Materials of legal practice (arbitration, notarial, judicial).
The list consists of 2 sections. The first section ("Regulatory Literature") includes the Constitution of the Russian Federation, laws of the Russian Federation, presidential decrees, decrees of the Government of the Russian Federation, regulations, instructions. These documents should be systematized hierarchically, and within each selected group of documents - chronologically.
1. Federal Law of January 10, 2003 No. 19-FZ “On the Election of the President of the Russian Federation” // Collected Legislation of the Russian Federation. 2003. No. 2. Art. 171.
The second section ("Special Literature") includes monographs, articles, textbooks, reference books, comments.
Each book should be properly described. This description includes: the surname and initials of the author, the full title of the book, data on the number of volumes, after the dot the name of the city in which the book was published (abbreviations are allowed for Moscow - M. and for St. Petersburg - St. Petersburg), after the colon - the title the publishing house that released it, and finally, after a comma, the year of publication.
For example:
Kozlova N.V. Constituent agreement on the establishment of commercial companies and partnerships. M. : BEK Publishing House, 2005.
Making a list of regulations:
1. Federal Law No. 61-FZ of May 31, 1996 (as amended of July 6, 2006 No. 105-FZ) “On Defense”. // SZ RF. 1996. No. 23. Art. 2750., SZ RF. 2006. No. 29. Art. 3123.
2. The Criminal Code of the Russian Federation of 13.06.1996 No. 63-FZ (as amended of 27.07.2006 No. 153-FZ) // SZ RF. 1996. No. 25. Art. 2954., Rossiyskaya Gazeta, No. 165, 07/29/2006.
3. Federal Law No. 150-FZ of December 13, 1996 (as amended of July 18, 2006 No. 121-FZ) “On Weapons”. // SZ RF. 1996. No. 51. Art. 5681., Russian newspaper. No. 162 dated 27.07.2006.
4. Federal Law No. 114-FZ of July 21, 1997 (as amended of April 1, 2005 No. 27-FZ) “On Service in the Customs Authorities of the Russian Federation”. // SZ RF. 1997 No. 30. Art. 3586., SZ RF. 2005. No. 14. Art. 1212.
5. Federal Law of February 12, 1998 No. 28-FZ (as amended on August 22, 2004 No. 122-FZ) “On Civil Defense”. // SZ RF. 1998. No. 7. Art. 799., SZ RF. 2004. No. 35. Art. 3607.
6. The Tax Code of the Russian Federation (part one) dated July 31, 1998 No. 146-FZ (as amended on February 2, 2006 No. 19-FZ) // Rossiyskaya Gazeta. No. 261. December 27, 2003., SZ RF. 2006. No. 6. Art. 636.
7. Federal Law No. 181-FZ of July 17, 1999 (as amended on May 9, 2005 No. 45-FZ) “On the Fundamentals of Labor Protection in the Russian Federation”. // SZ RF. 1999. No. 29. Art. 3702., SZ RF. 2005. No. 19. Art. 1752.
8. Civil Code of the Russian Federation (Part Three) dated November 26, 2001 No. 146-FZ (as amended on June 3, 2006 No. 73-FZ). // SZ RF. 2001. No. 49. Art. 4552., SZ RF. 2006. No. 23. Art. 2380.
9. The Code of the Russian Federation on Administrative Offenses of December 30, 2001 No. 195-FZ (as amended on July 27, 2006 No. 153-FZ). // SZ RF. 2001. No. 1. Art. 1., SZ RF. 2006. No. 30 (part 1). Art. 3452.
10.Labor Code of the Russian Federation dated December 30, 2001 No. 197-FZ (as amended on May 9, 2005 No. 45-FZ). // SZ RF. 2001. No. 1. Art. 3. NW RF. 2005. No. 19. Art. 1752.
Registration of special literature:
1. Anisimov P.V. On some methodological approaches to the study of the concept of "essence of human rights". // Issue. 2: Sat. scientific tr. - Volgograd: VA Ministry of Internal Affairs of Russia, 2005.
2.Annenkov K.N. The system of Russian civil law. T. 1. St. Petersburg: 1894.
3. Baglai M.V. Constitutional law of the Russian Federation. M., 3rd ed., 2001.
4. Baranov V.M. About civil self-defence. // Bulletin of Nizhny Novgorod state university named after N.I. Lobachevsky, - N. Novgorod, 1996.
5. Baranova E.A. On the issue of exceeding the limits of necessary defense. Scientific works. H-34. Issue 5. T 3, / Russian Academy of Legal Sciences. M.: Publishing group "Jurist". 2005..
6.Basin Yu.G. Fundamentals of civil law on the protection of subjective civil rights. Saratov. 1971.
7.Bikmashev V.A. Criminal-legal aspects of the use of firearms by internal affairs officers: Abstract of a dissertation for the degree of candidate of legal sciences. M., 1997.
8. Bogdanova E. E. Forms and ways of protecting civil rights and interests. // Journal of Russian law. No. 6. 2003.
9. Bondar N.S. Human rights and constitutional security. Rostov-on-Don, Ed. Growth. un-ta, 2002.
Preparation of legal practice materials:
1. Resolution of the Constitutional Court of the Russian Federation of November 26, 2002 No. 16-p “On the case of checking the constitutionality of the provisions of Articles 77.1, 77.2, parts 1 and 10 of Art. 176 of the Penal Code of the Russian Federation and art. 363 of the Code of Criminal Procedure of the RSFSR in connection with the complaint of citizen A. A. Kizimov. // Russian newspaper. No. 231 dated 05.12.2002
2. Resolution of the Constitutional Court of the Russian Federation no. 2-P dated 05.02.1993. "Law-enforcement practice of eviction of citizens from residential premises arbitrarily occupied by them in an administrative order." // Bulletin of the Constitutional Court of the Russian Federation. No. 1. 1994.
3. Decree of the Plenum of the Supreme Court of the Russian Federation of April 28, 1994 No. 3 "On judicial practice in cases of compensation for harm caused by damage to health." // Bulletin of the Supreme Court of the Russian Federation. 1994. No. 7.
4. Decree of the Plenum of the Supreme Court of the Russian Federation of October 31, 1995 No. 8 “On Certain Issues of the Application by the Courts of the Constitution of the Russian Federation in the Administration of Justice”. // Bulletin of the Supreme Court of the Russian Federation. 1996. No. 1
5. Decisions of the Plenum of the Supreme Court and the Supreme Arbitration Court of the Russian Federation dated 01.07.1996 No. 6/8 “On some issues related to the application of the first part of the Civil Code of the Russian Federation”. // BVS RF and Bulletin of the Supreme Arbitration Court of the Russian Federation. No. 9. 1996.
6. Extract from the Decree of the Presidium of the Moscow City Court dated May 18, 2000 “It is not a crime to inflict harm on an infringing person in a state of necessary defense.” // Bulletin of the Supreme Court of the Russian Federation. No. 6. 2002.
In the text of the work, when mentioning any author, you must first indicate his initials, then his last name (for example, as emphasized by V.I. Petrov; according to V.N. Ivanova; one should agree with V.V. Sergeev etc.). In a footnote and in the list of references, on the contrary, the surname is indicated first, then the initials of the author ( Petrov V.I., Ivanov V.N., Sergeev V.V. etc.)
4. Preparation for the preliminary defense of the final qualification work
1. Before binding and subsequent presentation of the WRC for protection, it is necessary to check:
Correspondence of the title of the topic of the WRC, indicated on the title page and in the assignment, with the title in the order;
Identity of headings in the table of contents and in the work, as well as their general editorial consistency;
The correctness of the lining of the sheets (their sequence and placement relative to the spine);
Correct numbering of figures, tables, applications; general editorial consistency of tables and inscriptions;
Availability of links to figures, tables, applications, used sources; the correctness of the links;
Absence of pencil marks and design elements in pencil;
The presence of continuous pagination and the correspondence of the content to it.
2. The student, no later than 5 working days before the date of the pre-defense of the WRC, draws up the final (agreed with the head) paper version of the WRC in a printed cover with sewn-in forms of the title page (form IGA-54), assignments for the WRC (form IGA-25) , the calendar plan of work for the implementation of the WRC (form IGA-26), the last sheet (form IGA-49) and transfers it to the supervisor.
3. The academic supervisor of the WRC, before the date of the pre-defense, draws up a review for the WRC (form IGA-29).
4. The student, in case of appointment of a WRC consultant, must receive a certificate from the WRC consultant (form IGA-28) by the time of pre-defense.
5. By the date of the pre-defense, the student prepares the WRC and demonstration materials for the WRC in electronic form.
6. By the date of the pre-defense of the WRC, the student prepares a printout of the demonstration materials and the text of the report on the defense in one copy.
5. Pre-defense of the final qualifying work
1. The day, time and place of the preliminary defense of the WRC is determined by the order of the educational institute. Pre-defense is carried out by the pre-defense commission.
2. The secretary of the commission for pre-defense admits students to the pre-defense room in accordance with the list of those admitted to pre-defense (IGA form - 50).
3. The pre-defense commission can work with one student as a whole or distribute students among the members of the commission.
4. The commission (member of the commission) checks the compliance of the topic of the WQR, the full name of the head (consultant) with the data of the relevant order, gets acquainted with the review of the supervisor at the WQR, the text of the speech (report) of the student, checks the completeness of the WQR, the availability and execution of accompanying documents (title page, task for the implementation of the WRC, the calendar plan, the head's review, the list of sources used), the compliance of the design of the WRC with the methodological recommendations, the compliance of the table of contents with the main text of the WRC, gets acquainted with the demonstration materials.
5. The commission (member of the commission) checks the compliance of the electronic version of the WRC submitted by the student for compliance with the paper version, the correctness of the names of the electronic files of their formats.
6. In the absence of an electronic version of the WRC, the student is considered not to have passed the pre-defense.
7. The commission (member of the commission) may ask the student to make a presentation and / or ask him questions on the implementation and content of the WRC.
8. The secretary of the commission for pre-defense introduces each student with the draft diploma supplement. The student confirms his consent by signing the document. If errors are found, the student makes the necessary corrections to the document.
9. Based on the results of the preliminary defense, the pre-defense committee decides on the readiness of the WRC for defense and appoints a reviewer of the WRC.
10. If the commission makes a positive decision on the admission of the WRC to the defense in the SAC, the chairman of the pre-defense commission puts his visa on the title page of the WRC.
6. Graduation reviewqualifying work
1. Reviewing the WRC is carried out in order to obtain an additional objective assessment of the work of a graduate student by specialists in the relevant field.
2. As reviewers, specialists of state bodies, enterprises and organizations of all spheres of activity, science, as well as professors and lecturers of higher educational institutions in the field of VKR can be involved, provided that they have knowledge of the IGA regulations.
3. The student, no later than a week before the defense, is obliged to contact the appointed reviewer and provide him with the WQR with a mark on the passage of the pre-defense. In the absence of a mark that the student has passed the pre-defense, the reviewer has the right to refuse the student to review the WQR.
4. The reviewer, within five working days from the moment the student submits the final version of the WQR, is obliged to familiarize himself with the work and write a review on it (Form IGA-56).
5. The review should note the importance of studying this topic, its relevance, how successfully the graduate coped with the consideration of theoretical and practical issues. Then a detailed description of each section of the WRC is given, highlighting the positive aspects and shortcomings (indicating, if possible, specific paragraphs and / or pages). In conclusion, the reviewer expresses his point of view on the general level of the WRC and obligatorily gives an assessment, which is submitted to the SAC for consideration. The volume of the review should be 1-3 pages of printed text.
6. The review signed by the reviewer is submitted to the SAC together with the WRC within the established time limits.
7. Preparation for the defense of the final qualification work
1. Preparation for the defense of the WRC is an important and responsible work. It is important not only to write high-quality work, but also to be able to defend it expertly. The rating of the supervisor and reviewer may be lowered due to poor protection.
2. Having received a positive review of the thesis from the supervisor, a review by an external reviewer and permission for admission to the defense, the graduate student must prepare a report (7-10 minutes), which clearly and concisely outlines the main provisions of the WRC. At the same time, for greater clarity, it is advisable to use a presentation (in Power Point), preferably agreed with the head. You can also prepare handouts for the chairman and members of the SAC. A summary report can be prepared in writing, but one should speak at the defense freely, “in their own words”, without reading the text. The graduate has the right to defend the WRC in the event of a negative review or review.
3. For a successful defense, it is necessary to prepare a report well. It should reflect what was done personally by the graduate, what he was guided by in the study of the topic, which is the subject of study. It is desirable to explain what methods were used in the study of the problem under consideration, what new results were achieved in the course of the study, and what are the main conclusions arising from the study. The report should not be overloaded with numerical data, which are given, if necessary, to prove or illustrate a particular conclusion. More specifically, its content is determined by the graduate student together with the supervisor.
4. The student submits the following documents to the SAC for the defense of the WRC:
WRC (paper version in hard cover);
Materials on WRC on electronic media;
Feedback from the supervisor of the WRC (form IGA-29);
Review of the WRC (form IGA-56);
Demonstration materials on electronic media.
8. The procedure for defending the final qualification work
1. The defense of the WRC takes place at an open meeting of the SAC, which can be attended by everyone. The task of the SAC is to determine the level of theoretical training of the student, his preparedness for professional activities and make a decision on the possibility of issuing a state-recognized diploma on the assignment of the appropriate qualification.
2. The date of the defense of the WRC is determined by the order of the University. Defense is carried out in a commission approved by order of the University
3. The secretary of the State Attestation Commission admits students to the premises of the defense of the WRC in strict accordance with the list of those admitted to the defense, while simultaneously identifying the person according to the record book. The number of people present at the same time in the WRC protection room is determined by the commission. The secretary collects WQR and accompanying documents from students in accordance with the list of those admitted to the defense
4. The student must introduce himself and announce the topic of the WRC.
After the presentation, the student begins his speech in accordance with the regulations.
The student in his speech should reflect:
§ relevance of the WRC topic;
§ object of study;
§ the purpose of the WRC;
§ statement of the problem (a set of problems);
§ used tools;
§ results;
§ generalizing conclusions.
The speech should not contain a description of the structure (table of contents) and content of the WRC, a list of sources used, as well as information that is not related to the field of study of the WRC.
At the end of the report, the student is asked questions by the chairman, members of the commission (at least 2 questions).
If the question is unclear, the student has the right to ask to ask it again or clarify, but no more than twice.
If there is a question (s) of the SAC members, the student must either give an answer, or state the impossibility of answering it.
The student should formalize the end of his speech with the words “the answer to the question has finished”.
After the student's answers to the questions, the supervisor's review can be read out, and the reviewer's comments are also announced.
The commission checks the results of the student's work to eliminate the comments of the CPT.
After the completion of the work of the SAC with the student, he must remain on the territory of the university until the time of the announcement of the results.
5. Questions asked to a student at the defense of the WRC may relate both to the subject of the WRC and related areas of research, therefore, before the defense, it is advisable to recall the sections of the course that are directly related to the topic of the WRC. The graduate is allowed to use the text of the WRC. According to the report and answers to questions, the SAC judges the breadth of the graduate student's horizons, his erudition, the ability to speak publicly and reasonably defend his point of view when answering questions.
Criteria for evaluating the final qualifying work.
An “excellent” rating implies a mandatory analysis of modern legal literature on this topic (concepts, opinions, theories of leading domestic and foreign legal scholars; a review of existing legislative and regulatory documents (state and local levels); consideration of the historical and economic aspect of the problem; coverage of world experience on the chosen topic). The practical part must necessarily include a deep and comprehensive analysis of the current state of the subject of research using specific material. The final part of the thesis should contain a mechanism for solving the studied problem independently developed by the graduate, predictive estimates and options for the development of the object of study, promising measures that improve the efficiency of its functioning, etc.
In the process of oral defense, the graduate must competently, logically correctly state the main content and results of his work, observing the norms of time; as well as clearly, legally competently answer the questions asked to him; demonstrate the ability to think independently.
The design of the final qualifying work must comply with the requirements of the guidelines developed by the graduating department.
Thus, the main criteria for assessing "excellent" are: novelty, relevance of the chosen topic, high level theoretical training of a student in a special subject and related branches of knowledge; knowledge of current regulatory and legislative documents and modern sources of foreign and domestic legal literature; logical presentation of the material; the practical significance of the work with the possibility of implementing the results of the study; legally competent oral speech; exact observance of the general requirements in the design of the text of the work.
Grade "good" deserves the final qualifying work and oral defense, which meets the content and design of the general requirements set forth in these guidelines.
In this case, the following disadvantages are allowed:
Insufficient coverage of theoretical issues;
Non-complex approach to the consideration of this topic;
Insufficiently detailed analysis of the current practical material, statistical information for the last 2-3 years;
Violation of the logical connection between the theoretical and practical parts of the work;
General, insufficiently specific nature of the conclusions and proposals of the author;
The presence of individual inaccuracies and negligence in the design of the main text, list of references, appendices, references;
Violation of the standard time allotted for oral defense;
Inability to clearly and consistently state in an oral report the main content and recommendations formulated in the work;
The presence of incomplete answers to certain questions, insufficient validity of the theses put forward.
To receive a “satisfactory” rating, the work and oral defense must also meet the general requirements, but at the same time there may be serious shortcomings:
Superficial development of theoretical problems;
Lack of evidence of the theoretical conclusions of the work with practical materials;
Unreasonably narrow consideration of the chosen research topic;
Low practical significance, lack of applied nature of conclusions and proposals;
Low level of knowledge in the specialty and subject of research;
Difficulties experienced by the graduate in answering questions in the process of oral defense, and their weak argumentation.
"Unsatisfactory" work can be assessed in which:
The low level of theoretical development of the problem is presented;
There is no analysis of practical material;
The work is not independent, it is a compilation of literary sources.
In addition, in the process of oral defense, the graduate's weak knowledge in the field of general legal knowledge, future specialty, subject of research, as well as incorrect answers to the questions posed, were revealed.
6 The evaluation of the result of the defense of the WRC is carried out at a closed meeting of the SAC. The work is evaluated on a 4-point system (excellent, good, satisfactory, unsatisfactory). The assessment takes into account the originality and scientific and practical significance of the topic, the quality of the performance and design of the work, as well as the content of the report and the completeness of the answers to questions. The assessment is announced after the end of the defense of all works at an open meeting of the SAC. The decision of the SAC is final and not subject to appeal.
COMMITTEE FOR EDUCATION, SCIENCE AND YOUTH POLICY OF THE VOLGOGRAD REGION
state budget vocational education
institution
Volgograd Technical College
METHODOLOGICAL INSTRUCTIONS
ON THE PERFORMANCE OF THE GRADUATE QUALIFICATION WORK
majoring in SPO
38.02.01 economics and accounting (by industry)
Developer: Trykova L.M.
Tsybaneva N.A.
Volgograd 2018
Developer:
Tsybaneva N.A. - teacher of the 1st category of special disciplines
and professional modules
Reviewers:
1. Persian N.N. - Chief Accountant of Soling P LLC
| INTRODUCTION | ||
| METHODOLOGICAL INSTRUCTIONS FOR THE IMPLEMENTATION OF WRC | ||
| The choice of a topic, the procedure and term for assigning it to students | ||
| Duties of the head of the final qualifying work and the procedure for its implementation by the student | ||
| Selection and study of information sources | ||
| Collection and analysis of practical materials | ||
| REGISTRATION WRC | ||
| Sections, subsections | ||
| Pagination | ||
| Illustrations | ||
| List of sources | ||
| Applications | ||
| ORDER OF PROTECTION WRC | ||
| LIST OF SOURCES | ||
| LIST OF WRC TOPICS | ||
| APPS |
Explanatory note
The purpose of the state final certification is to establish the degree of readiness of the student for independent activity, the formation of professional and general competencies in accordance with the federal state educational standard of secondary vocational education in the specialty 38.02.01 Economics and accounting (by industry). (38.02.01)
The type of state final attestation of graduates of the specialty 080114 Economics and accounting (by industry) is the final qualification work (WQR).
This type of test allows you to most fully check the mastery of professional competencies by a graduate, and his readiness to perform the types of activities provided for by the Federal State Educational Standards of secondary vocational education in the specialty.
The performance and defense of the final qualifying work is the final stage in the preparation of a graduate who completes his studies in the main professional program of secondary vocational education.
Students who have completed a course of theoretical and practical training are allowed to perform and defend their final work. During the performance and defense of the WQR, the graduate shows the formed professional and general competencies, skills of independent work and scientific research.
The implementation of the WRC allows you to:
Focus each student on the final result;
To work out and demonstrate the skills of posing a problem, planning and organizing one's own activities, presenting the results achieved;
To improve the quality of specialist training and the objectivity of assessing the preparedness of graduates;
To systematize the knowledge, skills and experience gained by students during training and passing theoretical training and industrial practice;
Expand the acquired knowledge by studying the latest practical developments and conducting research in the professional field.
The topics of the WRC are formulated in accordance with the types of professional activity. Topics of final qualifying works are determined by the subject-cycle commission of accounting and economic disciplines. Students are given the right to choose the topic of the final qualifying work from the proposed topics. After choosing a topic, it is approved by the order of the director of the college.
When performing work, it is important to comply with the uniform requirements for the design of text documentation and WRC, these guidelines for the implementation of WRC.
INTRODUCTION
Graduation qualification work (hereinafter referred to as WQR) is the final certification, independent educational and research work of the student, carried out by him at the graduation course, drawn up in compliance with the necessary requirements and submitted at the end of training for defense before the State Examination Commission.
The performance and defense of the final qualifying work is carried out to determine the compliance of the results of mastering the EP by students in the specialties of SVE with the relevant requirements of the Federal State Educational Standard of SVE.
The purpose of preparing and defending the final qualification work is to systematize, consolidate and expand the acquired skills and competencies required in professional activities in the field of study 38.02.01 Economics and accounting (by industry).
These guidelines have been developed in order to provide students with methodological assistance in choosing the topic of the final qualifying work, its implementation and presentation of the results.
When performing the WRC, the student must show the ability to:
discover and formulate a scientific and practical problem that needs to be solved;
analyze scientific, educational and methodical literature and periodicals on the research problem;
determine the goals and objectives of the study, put forward its hypothesis, choose methods that are adequate to the subject of the study;
clearly formulate the methodological characteristics of the study;
develop and conduct an experiment (experimental work);
compare the data obtained at the initial and final stages of the experiment, interpret its results;
summarize the results of the study, draw reasonable conclusions, formulate recommendations that follow logically from the content of the work;
arrange work according to requirements.
The process of preparing, performing and defending the final qualification work consists of the following stages:
1) choice of topic and its coordination with the supervisor;
2) selection of legal documents, literary and
other sources of information;
3) registration of organizational documents for writing the work;
4) study of the requirements for the design of the work;
5) study of selected sources of information;
6) selection of practical material on the topic of graduation
qualifying work;
7) writing work;
8) completion of the work and its submission for review;
9) development of abstracts of the report for protection;
10) preparing a presentation;
11) work protection.
1 METHODOLOGICAL INSTRUCTIONS FOR IMPLEMENTATION
FINAL QUALIFICATION WORK
1.1 Choice of topic, procedure and term for assigning it to students
When determining the topic of the final qualifying work, it should be taken into account that its content can be based on:
- on the generalization of the course work performed earlier by the student, if it was carried out within the framework of the corresponding professional module;
- on the use of the results of completed competence-oriented tasks in preparing for the exam in the relevant professional module.
A mandatory requirement is the compliance of the subject matter of the final qualifying work with the content of one or more specialized modules.
The topic of the final qualifying work, fixed by the student, and the appointment of the head of the final qualifying work is approved by the order of the director of the college before the start of the undergraduate practice.
The student chooses the topic of the final qualifying work independently from among those recommended in these guidelines and possible additions approved by the director of the college.
The final qualifying work is being carried out on the materials of a specific organization various industries economy. At the same time, in the title of the topic, it is necessary to indicate the name of the organization on the materials of which the final qualifying work is being performed. For example, in the subject of final qualifying works proposed in these guidelines, the student chooses the topic “Documentation and accounting of funds in the cash organization” and plans to perform it on the materials of the organization OOO "MASTER" In the final version after agreement with the head and its approval this topic should have the following title: "Documentation and accounting of funds at the cash desk of the organization (on the materials of MASTER LLC)".
The wording of the topic should be brief, reflect the essence of the WRC, contain an indication of the object and subject of the study.
Assignment to the student of the direction of research (working version of the topic), the appointment of a supervisor is issued by order of the director of the college no later than November 13 of the last year of study.
Topics of graduation qualification works are annually developed by teachers of subject-cycle commissions. The subject of final qualifying works after consideration at meetings by the relevant PCC and agreement with the employer is approved by the Deputy Director for SD in October of the academic year.
Students are not allowed to defend their final qualification works if the topic, work plan are not agreed on time.
1.2 Duties of the head of the final qualifying work and the procedure for its implementation by the student
The head of the WRC is appointed by order of the director of the college.
The teaching staff of the college, who implement professional modules and highly qualified specialists competent in matters related to the subject matter of the WRC, are involved in the leadership of the WRC.
The head of the WRC draws up and issues to the student a task (Appendix 2) and a schedule for the performance of work indicating the timing of the implementation of individual stages of work (Appendix 3). Responsibilities of the Head of Graduate Qualification Work:
– carries out management and control over the process of scientific research of the student;
- issues tasks for the performance of work;
- assists the student in drawing up a calendar schedule of work, sets the time for consultations for the entire period of work;
- assists the student in drawing up a plan for the final qualification work;
– conducts student consultations provided for by the plan;
- controls the student's undergraduate practice and the progress of the final qualification work and informs the first deputy director and director of the college about compliance with the work schedule;
- checks the work performed, including the compliance of the topic of the work with the order on fixing the topics of final qualifying works, the structure, content and volume of work with the requirements of the guidelines of the graduating departments for their implementation, etc.
– prepares a review of the final qualifying work (Appendix 4).
Title page (approved sample);
– introduction (3-5 pages);
– the main content of the final qualifying work (35–50 pages);
– conclusion (3–4 pages);
– list of information sources used (20–25 sources);
– applications (according to the text of the work statement, there must be references to application numbers).
The total volume of the final qualifying work should be 40-60 pages of printed text, excluding applications.
Title page – a set pattern that contains the names educational institution, departments, as well as the topic of the final qualifying work (in full accordance with the order for the college); surname, name and patronymic of the student, number of the student's academic group, course; initials and surname of the head of work, as well as his academic degree and position.
In the introduction it is necessary to substantiate the relevance and practical significance of the chosen topic, formulate the goal and objectives, the object and subject of the final qualification work, the range of problems under consideration, give a brief description of the organization whose materials are used in the work.
To correctly formulate the relevance of the chosen topic means to show the ability to separate the main from the secondary. From proving the relevance of the topic, it is advisable to proceed to the formulation goals work, which should consist in solving the problem situation by analyzing it and finding patterns between economic phenomena. Correct goal setting is no less important than drawing conclusions.
In the development of the purpose of the final qualifying work are determined tasks. This is usually done in the form of a list (analyze, verify, develop, summarize, identify, prove, show, find, study, disclose, consider, determine, describe, investigate, find out, make recommendations, establish a relationship, make a forecast, etc. .).
It is necessary to formulate the tasks as carefully as possible, since the description of their solution should form the content of the chapters of the final qualification work. This is also important because the headings of chapters and questions are quite often born from the formulation of the tasks of the final qualifying work. Subsequently, when writing a conclusion, it is advisable to draw conclusions and make suggestions that reflect the achievement of the goals and objectives of the work.
The main part of the final qualifying work includes chapters and paragraphs in accordance with the logical structure of the presentation. The title of the chapter should not duplicate the title of the topic, and the title of the paragraphs should not duplicate the title of the chapters. The wording should be concise and reflect the essence of the chapter (paragraph).
The main part of the final qualifying work should contain, as a rule, three chapters.
First chapter is devoted to the theoretical aspects of the object under study and the subject of the final qualifying work. It contains an overview of the sources of information used, the regulatory framework on the topic of the final qualification work. In this chapter, statistical data built in tables and graphs can find a place. Work on the first chapter should allow the manager to evaluate and note in the review the level of development of the following general competencies of the graduate:
– understand the essence and social significance of their future profession,
show a steady interest in it (OK-1);
– to search for and use the information necessary for the effective performance of professional tasks, professional and
personal development (OK-4).
Second chapter is devoted to the analysis of practical material obtained during the production practice (pre-diploma). This chapter contains:
- analysis of specific material on a chosen topic (on the example of a specific organization), preferably for a period of at least two years;
- description of the identified problems and trends in the development of the object and subject of study based on the analysis of specific material on the chosen topic;
– a description of the available ways to solve the identified problems.
Analytical tables, calculations, formulas, diagrams, charts and graphs can be used during the analysis. The work on the second chapter should allow the manager to assess and note in the review the level of development of the following general competencies:
- organize their own activities, choose standard methods and methods for performing professional tasks, evaluate their effectiveness and quality (OK-2);
– make decisions in standard and non-standard situations and bear for
them responsibility (OK-3);
– own information culture, analyze and evaluate
information using information and communication technologies (OK-5);
- navigate in the conditions of frequent changes in technology in professional activities (OK-9).
The manager must assess and note in the review the level of development of professional competencies, as part of the development of a professional module corresponding to the chosen topic of the final qualification work.
So, for example, if the subject of the final qualification work corresponds to the content of the professional module: "Documentation of business transactions and accounting of property of organizations"
– process primary accounting documents (PC-1.1);
- develop and coordinate with the organization's management a working plan of the organization's accounting accounts (PC-1.2);
- keep records of funds, draw up cash and cash documents (PC-1.3);
- form accounting entries on accounting of the property of the organization on the basis of the working chart of accounts of accounting (PC-1.4).
The second chapter can be presented with methodological information on the topic of the WRC with a description and analysis of the methods used by the author in the practical (third) chapter.
Third chapter contains methods, directions for improving the efficiency of the enterprise, proposed by the student in accordance with the goal and objectives, to increase the significance of the results obtained.
Conclusion is the final part of the final qualifying work, which contains conclusions and proposals with their brief justification in accordance with the goal and objectives, reveals the significance of the results obtained. The conclusion should not exceed five pages of text. The conclusion underlies the student's report on defense.
List of sources used reflects the list of sources that were used when writing the final qualification work, compiled in the following order:
Laws of the Russian Federation;
Decrees of the President of the Russian Federation;
Decrees of the Government of the Russian Federation;
Normative acts, instructions;
official reports, etc.);
Monographs, textbooks, study guides(In alphabet order);
Foreign literature;
Internet resources.
Applications may consist of additional reference materials of auxiliary importance, for example: copies of documents, excerpts from reporting materials, statistical data, diagrams, tables, charts, programs, regulations, etc.
1.4 Selection and study of information sources
The selection and study of legislative and regulatory acts, as well as literary sources, materials of the periodical press for the completion of the final qualifying work is one of the most important stages of the student's work on the chosen topic. Sources of information are selected using the subject and alphabetical catalogs of libraries, indexes of journal articles, thematic collections of literature, etc. can also be used.
Sources of information include: the Constitution of the Russian Federation, the Civil Code, the Labor Code, the Tax Code, Federal laws, decrees of the Government of the Russian Federation and local administrative bodies, Decrees of the President of the Russian Federation, decisions of the governing bodies of associations (associations, concerns, boards of directors of organizations), educational literature, monographs, brochures, statistical information materials, publications in magazines, newspapers, etc. A graduate who studies sources of information on final qualifying work should follow the news in the library and bookstores. When working with information sources, it is advisable to make brief summaries. In the course of presenting the final qualification work, it is necessary to make references to the normative documents used and other sources, in accordance with their numbering in the list of information sources used. The text of the work must be written independently on the basis of the studied and outlined material. used sources of information, which is part of the final qualifying work. When selecting sources of information, it is necessary to immediately compile a bibliographic description of the selected publications. The description of publications is made in strict accordance with the procedure established for the bibliographic description of printed works. Based on the records made, a list of the sources of information used is compiled, which is agreed with the supervisor.
1.5 Collection and analysis of practical materials
The final qualifying work is carried out on the materials of a particular organization. It should cover both theoretical questions on the topic of the final qualification work, and practical ones related to the formulation of accounting, and analytical work in the organization that is the object of study.
The text of the final qualifying work, "linked" with practical material on accounting and economic analysis of the activities of a particular organization, must be illustrated by: primary documents attached to the reports of financially responsible persons; tables and calculations for analysis, other documents of the organization - in accordance with the object of study.
For the preparation of illustrative material on accounting, accounting and other reporting, the forms of primary documents, accounting registers, accounting reports, etc., approved in accordance with the established procedure, are used. If it is impossible to obtain the necessary forms of documents and registers in the organization, the student prints them himself, while observing the approved forms.
When selecting practical materials, the student needs to pay attention to the design of the necessary applications, the ability to properly prepare and link them together, give a link in the text of the work to the existing applications.
When studying the practice of accounting, analytical work, while collecting relevant data, the student must identify the existing facts of violations of the rules of accounting, forms of control in a particular organization. It is very important to explore and present in the final qualifying work the best practices of documentary registration and accounting, analysis of financial statements.
At the same time, it is necessary to pay attention to the performance by the accounting department of the functions of providing the management of the organization with the necessary information, to the efficiency and completeness of the information received by managers for making optimal management decisions.
For the final qualification work on economic analysis, planned (calculated) and reporting (actual) data of the organization on the materials of which the work is performed are necessarily used. Reporting and planned (calculated) indicators should be presented in dynamics and in a comparable form (prices, structure of items of income and expenses, etc.).
Based on the study of accounting practice and analytical work, as well as the collection and processing of practical material, the student must formulate conclusions and proposals aimed not only at eliminating the identified shortcomings in the formulation of accounting and analytical work, but also at improving the organization and methodology of accounting, economic analysis of the subject of research, which then must be fixed in operation.
2 WRC REGISTRATION
Final qualifying works must be unified in design. When completing the work, it is necessary to be guided by the documents, the list of which is presented in the "List of sources" section, the main document is GOST 7.32 as amended.
The text of the final qualifying work should be made on one side of a sheet of A4 paper (size 210x297 mm), while leaving the margins: right - 1.5 cm; left - 3 cm; top - 2 cm; bottom - 2 cm.
The text of the work is printed in 14 Times New Roman font at 1.5 intervals.
Pages should be numbered in the right corner at the bottom of the page.
The title page of the WRC and the sheet " Content” are included in the general numbering of the work, but page numbers are not put on them.
The final qualifying work must be bound and framed in hard cover.
It is allowed to correct typographical errors, typographical errors and graphical inaccuracies by hand in black ink. In case of major errors, the material is reprinted.
Verbatim rewriting of literary sources is not allowed. Numerical data and citations should have a link to the sources (in parentheses indicate the number of the source of information and the page number).
Abbreviations of words, except generally accepted ones, are not allowed.
Surnames, names of institutions, organizations, firms, product names and other proper names in the report are given in the original language.
Names of structural elements " Content», « Introduction», « Conclusion», « List of sources used», « Application» serve as headings of WRC structural elements. Headings of structural elements should be placed in the middle of the line without a dot at the end and printed in capital letters, not underlined in bold.
2.1 Sections and subsections.
The main part of the WRC should be divided into sections and subsections. When dividing the WRC text into sections and subsections, it is necessary that each section contains complete information.
Sections and subsections should be numbered with Arabic numerals and written with a paragraph indent.
Sections should be numbered sequentially throughout the text, with the exception of appendices.
Example - 1, 2, 3, etc.
The subsection number includes the section number and subsection serial number, separated by a dot.
Example - 1.1, 1.2, 1.3 etc.
After the number of the section, subsection, do not put a dot.
Section headings should be printed from the middle of the line with a capital letter without a dot at the end, in bold, without underlining. If the heading consists of two sentences, they are separated by a dot.
Subheadings should be typed from the middle of the line with a capital letter without a period at the end, without underlining or bolding. If the heading consists of two sentences, they are separated by a dot.
2.2 Pagination
WRC pages should be numbered with Arabic numerals, following continuous numbering throughout the text of the work. The page number is put down on the right side of the bottom of the sheet without a dot. Title page and sheet Content» are included in the general numbering of the pages of the report, but the page number is not put on them.
Illustrations and tables located on separate sheets are included in the general page numbering.
Each section of the WRC should begin on a new sheet.
After the list of references is located "Appendices" (if any). Annexes are not included in the continuous pagination of the WRC.
2.3 Illustrations
Illustrations (drawings, graphs, diagrams, computer printouts, diagrams, photographs) should be placed in the WRC immediately after the text in which they are mentioned for the first time, or on the next page. Illustrations can be computer-generated, including color. All illustrations must be referenced.
Drawings, graphs, diagrams, diagrams, illustrations placed in the WRC must comply with the requirements of state standards of the Unified System for Design Documentation (ESKD). It is allowed to make drawings, graphs, diagrams, charts by means of computer printing.
Illustrations, with the exception of illustrations of appendices, should be numbered in Arabic numerals through numbering. If there is only one figure, then it is indicated
"Rice. one". The word "Fig. 1" and its name are placed without paragraph indentation on one line.
Illustrations, if necessary, may have a name and explanatory data (figure text). The word "Figure" and the name are placed after the explanatory data and arranged as follows: Fig. 1 Parts of the device.
2.4 Tables
Tables are used for better clarity and ease of comparison of indicators. The name of the table, if any, should reflect its content, be accurate, concise. The name of the table should be placed above the table on the left, without paragraph indentation on one line. The table number is placed above the table name on the right (Table 1)
The table should be placed in the work immediately after the text in which it is mentioned for the first time, or on the next page.
All tables should be referenced in the WRC. When referencing, write the word "table" with its number. A table with a large number of rows can be transferred to another sheet (page). When transferring part of the table to another sheet (page), the word "Table", its number and name are indicated once above the first part of the table, and above the other parts, the words "Continuation of the table" are also written on the right and indicate the number of the table.
Tables should be numbered with Arabic numerals through numbering.
Tables on the left, right and bottom, as a rule, are limited by lines. It is allowed to use a smaller font size in the table than in the text. Column headings, as a rule, are written parallel to the rows of the table. If necessary, a perpendicular arrangement of column headings is allowed.
2.5 Footnotes
If additional clarification is required, it may be presented in the form of a footnote. The footnote sign is placed directly after the word, number, symbol, sentence to which an explanation is given. The footnote sign is superscripted in Arabic numerals with brackets. It is allowed to carry out footnotes with asterisks "*" instead of numbers. More than three stars per page are not allowed. The footnote is placed at the end of the page with a paragraph indent, separated from the text by a short horizontal line on the left. A footnote to the table is placed at the end of the table above the line indicating the end of the table.
References to the sources used should be indicated by the serial number of the bibliographic description of the source in the list of sources used. The reference number is enclosed in square brackets. References are numbered in Arabic numerals in the order in which references are given in the text, regardless of the division of the WRC into sections.
When referring to standards and specifications, only their designation is indicated, while it is allowed not to indicate the year of their approval, provided that the standard and specifications are fully described in the list of sources used in accordance with GOST 7.1.
2.7 List of sources
Information about sources should be arranged in the order in which references to sources appear in the text of the report and numbered in Arabic numerals without a dot and printed with a paragraph indent. The list of sources (Internet resources, books, journal articles) is designed in accordance with. When recording information about books, it is recommended to use the imprint that is printed on the first (less often on the last) page of the book.
2.8 Applications
The application is drawn up as a continuation of the WRC on its subsequent sheets. References should be given to all applications in the text of the work. Annexes are arranged in the order in which they are referred to in the text of the WRC.
Each appendix should begin on a new page with the word "Appendix" at the top, in the middle of the page. Applications are numbered in order: for example, "Appendix 1", "Appendix 2", etc.
After the pre-defense, the work is bound into a hardcover, in agreement with the college administration, and one copy of the work is handed over to the educational part of the college.
There is also a CD with the text of the work in *.doc format.
3 ORDER OF PROTECTION WRC
The student submits a fully completed final qualifying work no later than 7 days before the day of defense.
Only works with a positive review of the head are allowed to be defended.
The defense of final qualifying works is accepted by the State Attestation Commission at an open meeting headed by the chairman and his deputy.
The defense aims to reveal the degree of disclosure by the author of the topic of the work, the independence and depth of study of the problems posed in it, the validity of the conclusions and proposals. The defense of the work is carried out by each student individually. During the report, the student can use the prepared visual material, illustrating the main provisions of the final qualifying work.
The student needs to carefully prepare for the defense of the final qualifying work: read the conclusion; prepare a report (no more than 7-10 minutes) in which to state the purpose, content and results of the study. The main conclusions and proposals of the work must be illustrated with appropriate tables and figures in the amount of at least three.
There are basic requirements for the report:
First you need to introduce yourself and name the topic of the work;
1. relevance of the chosen problem;
2. contradiction;
3. problem and goal;
4. object, subject of research;
5. tasks (follow the sequence of tasks to be solved);
The success of the defense of the final qualification work consists not only in a good report, but also in a competent presentation. The chairman and members of the examination committee get acquainted with the work, listen to the report.
The purpose of the presentation is to provide a visual representation of the author's intention that is as convenient as possible for the listeners to perceive and encourages them to positively interact with the author.
In accordance with this, the presentations accompanying the defense of the final qualification work can be divided into accompanying and supplementing.
Accompanying presentations reflect the content of the report, i.e. contain the same information. In this presentation, it is advisable to focus on concepts and definitions, statistics, and conclusions.
The complementary presentation does not reproduce the content of the report, it expands and details it. As such additions, there may be illustrations corresponding to the course of the report; graphs, diagrams characterizing the dynamics, changes, ratio; tables, diagrams and information that goes beyond the scope of the report, but has links to it. This can be expressed by the phrases “You can observe the dynamics of development on slide No. 7”, “The scheme is presented in detail on slide No. 11”, etc. The number of slides should be from 5–7 to 12–15. When preparing slides, it is necessary to adhere to the general rules for the design and presentation of information (Table 1, 2).
Table 1
Slides design
| design | Uniform design style; Avoid styles that will detract from the presentation itself |
| Choose cooler tones (blue or green) |
|
| sound background | Should not interfere with the slide show |
| Usage | Use contrasting colors for background and text. |
| Animation | take advantage of computer animation to provide information on a slide; Do not abuse various animation effects that may detract from |
table 2
Presentation of information
| Use short words and sentences; Headlines should grab attention. |
|
| Location information On the page | Preferably horizontal information; The most important information should be in the center of the screen; If the slide contains a picture, an inscription should be located under it; The maximum number of lines per slide is 8, more will not be accepted. |
| For headings - 32 - 36; For information - 28; Sans-serif fonts (Arial, ArialBlack, Tahoma, etc.) are easier to read from a distance; Can't be mixed different types fonts in one presentation; To highlight information, it is desirable use bold, use italics as little as possible. Underlining cannot be used, because it is associated with hyperlinks; You can not abuse capital letters (they are read worse than lowercase letters) |
|
| allocation information | should use: Frames, border, fill; Different font colors, hatching, arrows; Drawings, diagrams, schemes for illustration the most important factors |
| information | Do not fill one slide with too much information; The greatest efficiency is achieved when the key points are displayed one at a time. each individual slide |
| Slide types | To ensure diversity, different types of slides should be used: with text; with tables; with diagrams. |
| Decor headlines | Do not put a dot at the end, if the heading consists of two sentences - put; Slides cannot have the same title. If you want to name the same, you must write at the end (1), (2), (3), or continue (continuation 1), (continuation 2). |
| Decor diagrams | The chart must have a title or something like this the title can be the title of the slide; The chart should take up the entire space on the slide; Lines and signatures must be clearly visible |
| Decor | Must be a table name The table header should be different from the main ones. |
| Last | Thank you for your attention! (thank listeners) |
The duration of the defense of the final qualifying work should not exceed 30 minutes. In the process of defending the work, the student must answer the questions of the chairman and members of the commission, which are asked in order to clarify the provisions defended by the student.
At the end of the defense of the final qualification work, an assessment is made (excellent, good, satisfactory, unsatisfactory).
Criteria for evaluating final qualification (thesis) works (projects):
"Great"- the work is of a research nature, has a well-written theoretical chapter, in-depth analysis, critical analysis of legislation and practical issues, etc., a logical and consistent presentation of the material with relevant conclusions and reasonable proposals. The work has positive reviews from the supervisor and the reviewer. During the defense, a graduate student shows deep knowledge of the issues of the topic, freely operates with research data, makes reasonable suggestions, uses visual aids, and easily answers the questions posed;
"Good"- the work is of a research nature, has a well-written theoretical chapter, the work presents a fairly detailed analysis and critical analysis of practical issues, the material is presented sequentially, appropriate
conclusions, but always with reasonable suggestions. The work has a positive review of the supervisor and the reviewer. During the defense, the graduate student showed knowledge of the issues of the topic, operated on the research data, made suggestions on the research topic, used visual aids, answered questions without much difficulty;
"satisfactorily"- the work is of a research nature, has a theoretical chapter, is based on practical material, but has a superficial analysis and insufficient critical analysis, sometimes there is an inconsistency in the presentation of the material,
the proposals presented are not always justified. There are minor comments in the reviews of the supervisor and the reviewer. During the defense, the graduate showed
uncertainty, showed poor knowledge of the issues of the topic, did not always exhaustively argue the answers to the questions asked;
"unsatisfactory"- the work does not meet the basic requirements for final qualifying works in the state educational standards of the specialty, and the Regulations on the final state certification of graduates of higher educational institutions of the Russian Federation.
The final grade for the WRC is set on the basis of the determination of the arithmetic mean of the grades of all members of the SAC. In case of disagreement between the members of the SAC (an equal number of points - 50/50), the decision on the final assessment of the WRC is made by the Chairman of the SAC.
In case of disagreement with the assessment, the student has the right to file an application with the Appeal Commission.
The State Attestation Commission decides on awarding a student a qualification in the direction of his training and issuing a diploma (with or without honors) to students who have defended their WQR.
Students who have not passed the GIA or who have received unsatisfactory results at the GIA, pass the GIA no earlier than six months after passing the GIA for the first time.
The results of the defense of the final qualifying work are announced on the same day after the execution of the minutes of the SAC meeting.
Final qualifying works after defense are stored in the archives of the college for 5 years.
4 LIST OF SOURCES
GOST 7.32-2001. System of standards for information, librarianship, Report on research work. Structure and design rules [Electronic resource]. URL: http://gosexpert.ru/gost/gost-7.32-2001 (Accessed 13.05.2015)
GOST R 7.0.5-2008 System of standards for information, librarianship, Bibliographic reference.
GOST 7.1-2003. System of standards for information, librarianship, Bibliographic record, bibliographic description. General requirements and rules for compiling..
GOST 7.82-2001. Bibliographic record. Bibliographic description of electronic resources. General requirements and drafting rules
GOST 7.9-95 Abstract and annotation. General requirements
Reference book of the proofreader and editor Podobshch.red. A.E. Milchin. M.: Book, 1974.- 414 p.
Milchin A. E. Publishing dictionary-reference book. M.: Jurist, 1998.
Gilenson P.G. Technical Editor's Handbook. M.: Book, 1972. -311 p.
5 THEMES OF THE FINAL QUALIFICATION WORKS
on professional modules of the Federal State Educational Standard
on professional modules of the Federal State Educational Standard, specialty 38.02.01 Economics and accounting (by industry)
Organization of accounting: building an accounting service, accounting structure, prerequisites and elements of a rational organization of accounting.
Documentation and accounting of funds at the cash desk of the organization.
Organization and accounting of funds in the enterprise.
Documentation and accounting of funds on the settlement accounts of the organization.
Documentation and accounting of funds on special accounts of the organization.
Organization of accounting of funds, their analysis.
Registration of cash, cash documents and cash book.
Organization of accounting of fixed assets and the procedure for their receipt.
Primary, analytical and synthetic accounting of fixed assets.
Depreciation of fixed assets: accrual methods, documentation and synthetic accounting.
Accounting for the repair of fixed assets: types of repairs, documentation, synthetic accounting.
Accounting and documenting the inventory of fixed assets and their revaluation.
Documentation and accounting of the movement of fixed assets.
Documentation and accounting of intangible assets and their depreciation.
Accounting for long-term investments.
Accounting for financial investments and securities.
Documentation and accounting of the receipt and consumption of inventories.
Documentation and accounting of materials in the warehouse and in the accounting department.
Methods for estimating inventories when they are received and written off for production.
Transport and procurement costs and their accounting.
Inventory and revaluation of inventories.
The system of accounting for production costs and their classification.
Consolidated cost accounting for production, production maintenance and management.
Features of accounting and distribution of costs of auxiliary production.
Documentation, accounting and evaluation of work in progress.
Accounting and calculation of the cost of production.
Primary documentation and accounting of finished products at enterprises.
Accounting for the sale of finished products, work performed, services rendered.
Documentation and accounting of expenses for the sale of products, performance of work and provision of services.
Documentation and accounting of goods at retailers.
Documentation and accounting of goods at the enterprise.
Accounting of settlements with buyers and customers.
Accounting for receivables and payables and forms of payment.
Documentation and accounting of settlements with accountable persons.
Accounting for the organization's own capital.
Accounting for authorized capital.
Accounting financial results for normal activities.
Accounting for other income and expenses.
Accounting for retained earnings.
Accounting for labor and settlements for its payment with the personnel of the organization.
Accounting and analysis of deductions from the amounts of accrued wages and their improvement
Accounting of settlements with suppliers and contractors.
Accounting for federal taxes and fees.
Accounting for social insurance and security payments.
Accounting for personal income tax.
Value Added Tax Accounting
Generalization of accounting data and the procedure for compiling financial statements.
Balance sheet in the accounting system.
Balance sheet and its importance for the analysis of the financial condition of an economic entity.
Accounting reporting in the system of information support for the analysis of the financial condition of the organization.
Formation and analysis of accounting information on the management of receivables and payables.
Analysis of the property of the organization on the basis of financial statements.
Analysis of the sources of formation of the property of the organization on the basis of financial statements.
Analysis of the financial performance of the organization on the basis of the statement of financial results.
Analysis of liquidity and solvency of the organization on the basis of financial statements.
Analysis of the financial stability of the organization on the basis of financial statements.
Formation and analysis of the main indicators of the financial condition of the organization on the basis of financial statements.
The role of the balance sheet in the analysis of the financial condition of the organization and the assessment of the probability of its bankruptcy.
The procedure for accounting for cash transactions, documentation and synthetic accounting.
Accounting procedure for cash transactions in foreign currency.
Audit cash desk: documenting and reflecting the results.
Simplified tax system for small businesses.
Formation of financial statements using applied accounting programs.
Tax planning and tax accounting in the organization.
Information-analytical possibilities of financial statements as a completed stage of accounting.
Formation of the accounting policy of the organization.
Income and expenses of the enterprise as an economic basis for the calculation of income tax.
Organization of accounting and its state in the enterprise.
Analysis of the financial result of the organization.
State and organization of accounting of settlements with personnel for wages.
Organization of synthetic and analytical accounting of labor and its payment.
Accounting and analysis of payroll calculations.
Organization system wages and its accounting.
Accounting for fixed assets of the organization in the conditions of automated information systems.
Synthetic and analytical accounting of credits and loans.
Accounting for payroll settlements with personnel and its automation in the environment
1c accounting.
Attachment 1
Committee for Education, Science and Youth Policy
Volgograd region
GBPOU
"VOLGOGRAD TECHNICAL COLLEGE"
Department: _________________________
_____________________________
_____________________________
FINAL QUALIFICATION WORK
on the topic: ______________________________________________________________
_________________________________________________________________
Graduate student: _______________________________________________________________
Supervisor: _________________________________________________________
Reviewer: ____________________________________________________________
"_____" __________________ 20 __
Annex 2I approve
__________________________
"_____" ____________ 20___
Project end date
__________________________
EXERCISEfor the final qualifying work of the student
GBPOU "Volgograd Technical College"
______________________________________________________________________
(Full Name)
________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________
approved by college order dated "____" _____________ 20____ No. _______
Speciality _________________________________________________________
2. Initial data for work ____________________________________________
____________________________________________________________________________________________________________________________________________
Settlement and explanatory note (list of issues to be developed):
______________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________
Date of receipt of the assignment _________________________________________________
Head of WRC ___________________________________________
Appendix 3
PLAN-SCHEDULE
completion of the final qualifying work
Speciality _____________________________________________________________
Group No.
FULL NAME. student
WRC theme ________________________________________________________
Approved at the meeting of the cycle commission
from protocol no.
| P / P | Stages of work | Deadlines | mark on implementation, manager's comments | WRC leader's signature |
| Choosing a WRC topic and submitting an application | ||||
| Receipt by the student of "Guidelines for the implementation of the WRC" from the supervisor. Receiving assignments from the head of the sections. Drawing up a schedule for the implementation of the WRC. | ||||
| Selection and study of literary sources and regulations | ||||
| Writing and presenting to the head of the first section of the final qualifying work (review and setting the task) | ||||
| Obtaining an assignment for the practical part of the final qualification work | ||||
| Writing and submitting to the head of the second section of the final qualifying work | ||||
| Presentation of the final qualifying work to the head as a whole. | ||||
| Correction of the text according to the comments of the head | ||||
| Registration of the final qualifying work (firmware) and submission to its supervisor for writing a review. | ||||
| Preparation of abstracts of the report and other materials for the defense of the WRC and discussing them with the leader. | ||||
| WRC preliminary defense | ||||
| Familiarization of a graduate student with a review of the final qualifying work. |
the date Student's signature
the date Manager's signature _____
Appendix 4
GBPOU "Volgogradsky
technical college"
department _____________
REVIEW
for graduate work
(Full Name)
________________________________________________________________________
________________________________________________________________________
________________________________________________________________________
________________________________________________________________________
The scope of the final qualifying work:
WRC deserves an assessment _____________________________
Place of work and position of the head _____________________________________
________________________________________________________________________
I am aware of the feedback.
________________________________________________________________________
The review must contain: a) a conclusion on the degree of compliance of the completed final qualification work, b) a description of the performance of each section of the work and the degree to which the graduate student uses part of the work and the settlement and explanatory note, c) a list of the positive qualities of the work and its main shortcomings. The overall assessment of the work is given in a five-point system.
Appendix 5
Admit to the protection of GBPOU "Volgogradsky
deputy director for water resources management technical college "
Branch ____________
"____" _______________ 20____
REVIEW
for graduate work
student _______ course, group _______________
(Full Name)
Speciality ___________________________________________________________
WRC theme _________________________________________________
________________________________________________________________________
________________________________________________________________________
________________________________________________________________________
________________________________________________________________________
The scope of the final qualifying work:
pages of the note ________________________________
WRC deserves an assessment of ______________________________________
Place of work and position of the reviewer _______________________________________
________________________________________________________________________
Full Name ___________________________________________________
"____" _______________ 20____ Signature _______________________
Acquainted with the review.
Chairman of the Subject Committee ____________________________________
________________________________________________________________________
The review should contain: a) a conclusion on the degree of compliance of the completed thesis, b) a description of the performance of each section of the work and the degree to which the graduate uses part of the work and the explanatory note, c) a list of the positive qualities of the work and its main shortcomings. The overall assessment of the project is given in a five-point system.
The main stages of the final qualifying work (hereinafter referred to as WQR) are:
1) choice of topic and approval at the department;
2) selection of literature, systematization and processing of data from literary sources in order to obtain the necessary amount of information, as well as to justify the chosen topic;
3) carrying out experimental studies (on the examination of the quality of a certain group of goods, its identification; studying the range of goods; studying the processes of organizing the activities of an enterprise, etc.);
4) conducting market research;
5) processing, analysis, ranking of information to determine the commodity and marketing policy of trade enterprises, entrepreneurial activity;
6) registration and review of the thesis;
7) preparation for defense and protection.
Graduation qualifying work is carried out within the time frame determined by the exemplary curriculum and the working curriculum in the specialty 100701 "Commerce (by industry)". The topics of work are developed by teachers of the relevant disciplines, considered and adopted in the form of a list of topics of the WRC by the cyclic commission of service disciplines, approved by the Deputy Director for academic work technical school. The choice of the topic of the WRC is a crucial stage for the student. The student chooses the topic of work independently or on the recommendation of the teacher from the developed list of topics. The assignment of the chosen topic of the WRC and the teacher-supervisor to the student is carried out by the decision of the cyclic commission of service disciplines and is approved by the order of the director of the technical school. Each student is given a work assignment form, which indicates: the topic of the work, the work plan, the date the assignment was issued, the deadline for completing and submitting the work, the surname and initials of the head of the work. Replacing a previously selected and approved topic is allowed in some cases at the request of the student if there are objective reasons, which is reflected by the decision of the cycle commission. The topic of the WRC can also be proposed by the student, provided that he substantiates its expediency. In some cases, it is allowed to work on one topic by a group of students, but using a database of different enterprises. The topic of the WRC for students studying by correspondence may be related to their direct work. WRC is carried out according to the plan drawn up by the student, agreed with the supervisor of work in relation to the specific conditions of the enterprise, on the information materials of which the work is performed.
After choosing a topic and agreeing with the head of the work plan, it is necessary to study the recommended literature, draw up notes that set out the main provisions of the topic, study reference and statistical sources of information and generate digital data. Then these notes and abstracts should be grouped into sections of the work plan. To perform the practical part of the work, it is mandatory to use the materials of enterprises. In this case, you can use the data of one enterprise or compare the performance of several enterprises operating in approximately equal conditions. When passing undergraduate practice, it is advisable to study and observe practical solutions to the issues of the chosen topic, collect and analyze materials from the enterprise's activities (accounting data, statistical data, internal reporting data, current regulations, memos, sales reports, shipping documents data, conformity assessment documents and etc.). Then the collected information must be grouped, analyzed, arranged in the form of tables, graphs, charts, etc. Each table, diagram, etc. must have a heading, designation of units of measure. When processing and analyzing data, it is necessary to apply mathematical, statistical and other necessary methods and techniques. Arithmetic errors are not allowed. Representing information material to disclose the topic of the thesis, it is necessary to indicate for what period and for what objects it was collected, to characterize it according to its functional purpose, its role in the management process, the principle of formation, the frequency of occurrence and use, etc. It is also advisable to show the purpose of information in accordance with the content of the task, which gives grounds to judge the student's systemic, holistic perception of the problem he is studying. In the absence of the necessary information, indicate the reasons for it. When processing and analyzing data, it is mandatory to use up-to-date data, preferably for the last reporting period. Each section of the WRC may contain private conclusions. At the final stage, it is necessary to draw general conclusions and formulate proposals.
The management and control of the progress of the work is carried out by the teacher - the head of the work in accordance with the schedule of consultations approved by the director of the technical school. In the course of consultations, the teacher explains the purpose and tasks, structure and volume, principles of development and design, approximate distribution of time for the implementation of individual parts of the work, answers students' questions, and assists in the selection of necessary literature. The head, in the order of control, checks the intermediate results, draft versions, makes comments and makes recommendations to eliminate the shortcomings of the work.
Upon completion of the WQR, the student submits it within the stipulated time to the supervisor; the head checks, evaluates, signs it and, together with a written review, passes it to the student for review. The criteria for assessing the performance of the WRC are:
Compliance of the work with the stated topic;
Evaluation of the quality of work performance;
Evaluation of the completeness of the development of the questions raised, the theoretical and practical significance of the work;
Compliance of the design of the work with the specified requirements;
Terms of performance and delivery of work.
The quality of the performance of the WRC is assessed taking into account the theoretical and practical content of the sections, the use of information and reference sources, the independence of judgments, the consistency and depth of the presentation of the topic, the availability and completeness of conclusions and proposals. The work performed is evaluated on a five-point system.
The final stage is the defense of the WRC, which is carried out in accordance with the Regulations on the IGA for the specialty 100701 "Commerce (by industry)". Open defense in front of a group of students, etc. by the audience is carried out if the work has unique, creative developments, materials, conclusions and proposals of scientific, educational or methodological value. In the process of defense, the student must reasonably state the main content of the work and answer the questions in detail. In this case, the final assessment for the work is set based on the results of the defense.
WQRs completed by students are stored in the cyclic commission of service disciplines. Best works, representing educational and methodological value, can be used as teaching aids. Products and products of creative activity developed by students in the course of the WRC can be used as teaching aids.
The structure of the final qualifying work consists of:
- Introductions, which reveals the relevance and significance of the topic, formulates the goals and objectives of the work; the choice of the subject and object of research is carried out; the information characteristic of the research object is given.
- main part, which consists of three to four sections (chapters):
the first and second sections contain the theoretical foundations of the topic under development based on the study of materials and sources on the selected topic, formulate the main theoretical provisions and conclusions on the topic, taking into account modern conditions;
the third section is the practical part, which presents the materials of the activities of enterprises, their analysis is carried out; this section diagnoses the current practice of the organization commercial activities enterprises, given
substantiation of factors influencing the results of commercial activities within the framework of the topic of work. This part of the work should be presented mainly by calculations, graphs, tables, diagrams, etc.; the fourth section contains development prospects and ways to optimize the topic under development; development and evaluation of ways to improve the efficiency of business processes, taking into account the specifics of the activities of a commercial enterprise.
- Conclusions, which contains general conclusions, proposals and recommendations on the possibilities practical application work materials, improve and rationalize the activities of enterprises. This section reflects the interrelated conclusions for all sections, is confirmed by the most significant digital information, summarizes the proposals and their validity, reality, and effectiveness. In the conclusion, as well as in the introduction, illustrations of formulas, graphs and tables are not allowed. The conclusion should be logical, specific and can be used as the basis for the defense report.
_ - List of sources used; which includes all the materials used in writing the diploma: the legislative framework, regulations, monographs, articles, periodicals, teaching materials, information Internet resources, etc. (at least 30 items). This list is drawn up in accordance with the requirements set forth in the Appendix.
- Applications(copies of company documents, graphs, diagrams, tables, drawings, photographs, presentations, etc. materials). Applications should include calculation materials (with a significant amount of computational work), forms of documents containing an analysis of production and management processes, as well as other materials, the use of which in the text part violates the logical order of presentation.
When performing the final qualifying work, the material must be presented logically consistently, competently, reasonably, the definitions must contain precise wording.
The performance of work by a student of an applied, practical nature, as a rule, indicates a more mature, practice-oriented approach to future professional activity, a greater degree of independence of judgment and the development of creative potential.
Basic requirements for the content of the thesis:
The topic of the thesis should correspond to the chosen specialty, the content of the work should correspond to the research topic;
The thesis should be problem-oriented, not abstract;
The number of literary sources used should be at least 30 titles, including educational and methodological, regulatory and legal literature, materials of the periodical press;
Sources should not be educational, but primarily scientific in nature,
at the same time, in the theoretical chapter, the number of references to textbooks and teaching aids should not be less than 10;
Scope of work 50 - 80 pages of typewritten text (excluding appendices);
Thesis materials are printed on one side of the sheet;
The theoretical part of the work is focused on identifying and analyzing problems and should not be of an educational nature in the form of a retelling of material from textbooks.
When completing a thesis, a student must:
Justify the relevance of the chosen topic;
Reveal the methodological problems associated with the chosen research topic;
Study the legal framework, select and critically analyze the most important literary sources on the research topic;
Formulate the purpose and objectives of the study;
Solve research problems in accordance with the goal;
Make the most of modern research methods Information Technology and computer technology;
Justify the practical significance of the work;
Formulate the results of the study and evaluate them;
Get the job done right.
When completing a thesis, the student must show:
Ability to identify and solve problems in the process of completing the thesis;
Ability to clearly formulate own theoretical results and justify how they are used in the practical part;
The ability to state in the conclusion the theoretical and practical results of the entire work and evaluate them.
The purpose of the work can be defined as follows (approximately):
“The main goal of this work is to study the problems and develop the main directions (hereinafter, depending on the title of the topic and the last chapter) ... increasing the efficiency of using fixed assets; ... increase the financial stability of the enterprise; increasing the liquidity of the enterprise's balance sheet; ... to improve management at the enterprise, etc.”
The tasks of performing the work involve concretizing the objectives of the study: “to study, determine, identify, generalize, verify in experimental work (test), etc.” Research tasks are solved in the first and second sections of the work. Based on the fact that these chapters are respectively theoretical and analytical sections, the statement of research objectives can be defined as follows:
“To achieve this goal, the following tasks are solved in the work: the theoretical foundations are studied (commercial turnover, marketing, accounting, investment processes, the stock market, management, asset management, etc. - depending on the topic of work), the essence, types , functions, principles, methods, classification, methodology ... etc.; given a brief description of JSC "…….", analyzed (depending on the topic of work) ... the state of commercial activity; ... investment processes; ... the stock market; ... management in OJSC “…….” (the object of analysis is indicated).
After that, in the introduction, the object is first formulated, and then the subject of the study. The object and subject of research as categories of the scientific process are related to each other as general and particular. An object is a process or phenomenon of a micro- or macroeconomic nature, as a result of which a problematic situation arises that needs to be resolved. It is this situation that is the subject of the study, which determines the topic of the study and the title of the thesis. The subject is one of the many elements of the object of study.
For example: The theme of the thesis is “Evaluation of the effectiveness of the investment portfolio of commercial banks (on the example of CB Prometheus”). In this case, the object of the study is the commercial bank CB "Prometheus", and the subject of the study is the evaluation of the effectiveness of the investment portfolio of commercial banks using the example of CB "Prometheus".
It is advisable to complete the introduction as follows: “In the process of work, the regulatory legal acts of the Russian Federation, the municipal formation “Kalinin district of St. Petersburg”, financial and accounting statements of OJSC “…….”, books, monographs and articles of leading domestic foreign scientists.
The most common typical errors in the introduction:
Bringing the formulations of the basic concepts that reveal the essence and functions of the subject of research, which must be stated in the theoretical part;
Extremely unsuccessful, stylistically and structurally, the beginning of the work, when its first paragraph is as follows: "My topic is very relevant, so I chose it ...". Pronouns "I", "MY", etc. should not be used at work. The following turns should be used: "In this work ...".
The main part includes theoretical, analytical and applied questions. It can have no more than 3 - 4 sections, each of which should disclose
an independent question within the framework of a holistic concept of the thesis. The chapters are divided into paragraphs (no more than four) for consistent consideration of the content of the work. The division into chapters and paragraphs is carried out so that all parts are proportional in volume and scientific content. The theoretical material, which performs a methodological function in the study, is usually presented in the first chapter. After reading monographs, articles in special journals on the chosen topic, it is necessary to briefly outline the various points of view and approaches to solving a particular issue proposed by individual authors, as well as determine their attitude to solving the problem, noting the correct and economically sound solution. When analyzing literary sources, it is necessary to strive for a consistent presentation and justification of one's position on debatable issues, reinforcing it with references to those authors who share it, and discussing with those who have it different. In the thesis, each borrowed point of view should have references to its author in order to avoid plagiarism. You can refer only to sources studied by the student personally. When directly borrowing text from any source (quoting), this text must be enclosed in quotation marks. The number of citations and their size should be kept to a minimum. Any statement of borrowed provisions must also have references to the source used. The text should respect the unity of terminology. Preference should be given to Russian terms over equivalent foreign ones. In the work, you can describe the history of the issue, clarify the wording and definitions.
Presentation in the theoretical chapter of analytical materials, tasks, tables, etc., which should be contained in the analytical chapter.
The second chapter of the thesis presents an analysis of the state of the issues under study in relation to the object under consideration. It provides a brief description of the object of study. This chapter should present the most complete economic characteristics of a particular enterprise with its features and the achieved level of economic development. Description of the essence of the object, its analysis is carried out only to the extent that it is necessary to achieve the goal.
The specific content and method of structuring the main part is determined by the specifics of the topic and the problem being solved. The paper reveals methods for solving the tasks set, these tasks are solved and an assessment of the results obtained is given. When performing a thesis, it must be borne in mind that the analysis of the object of study cannot be the final result of the study. The results of such an analysis should be considered as one of the sources of information to eliminate the identified shortcomings in the field of commercial activity of the enterprise and develop reasonable proposals for their improvement. The work may consider alternative solutions to the problem.
The last chapter is traditionally applied in nature. Calculations are carried out in it, recommendations are substantiated, specific measures are developed, etc.
The practical part of the thesis should contain specific and reasonable decisions in the field of improving the commercial activities of the enterprise (trade-purchasing, economic, marketing activities, finance, taxation.
Typical mistakes:
Discrepancy between identified problems and proposed activities.
When writing separate sections, it is necessary to pay attention to the preservation of the logical connection between them and the sequence of transition from one part of the work to another.
Each previous part should prepare the basis for the consideration of problems in the next part, so all work should be holistic, logically ordered and complete. It is advisable to end each section and each paragraph with brief conclusions, and the conclusions of the previous section should lead to the main content of the next one and thus provide a connection between themselves, unity
all work. Conclusions on sections do not have to be separated into an independent paragraph. Sections in the number of pages should not differ significantly from each other.
The content of the thesis ends with a conclusion. It should contain specific conclusions about the results of the study, their assessment and practical advice. In conclusion, general reasoning is not allowed that is not related to the results obtained personally by the student, and to the essence of the developed measures to improve the problem. The conclusion summarizes the results of solving the problems that were set and formulated in the introduction. In conclusion, it is necessary to indicate the prospects for further development of the problem under consideration. The total volume of the conclusion can be 5 - 6 pages. It should be specific and show what the student did in his work, what theoretical results he obtained, how these results were applied in the practical part, what practical results were obtained, and what their significance is. It is necessary to avoid references to oneself, it is better to write in the first person plural. For example, “we had…” or “when performing the analysis, it was determined that…”, “during the study (observation, comparison) it was revealed…”, “in our opinion (as a result of the study, analysis, calculation, etc. .) seems appropriate…”.
Introduction and conclusion, taken together, form the basis of the student's presentation in the defense process. Materials that are not part of the thesis, but capable of strengthening, supplementing or illustrating any of its provisions, can be placed in the appendix. Applications should be identified in the table of contents. Each application must have its own number and name. References to the relevant appendices should be made in the text of the thesis. Application pages have the same numbering as the thesis. The need for general pagination of applications is determined by the characteristics of specific applications. Each application must start on a new page.
The student also provides the text of the work on an electronic media. This version of the work can be checked using the "anti-plagiarism" system.
In the process of defense, the student makes a report within the time limit established by the SAC (usually no more than 7-10 minutes), in which he substantiates the relevance of the topic, the object of research, the purpose and objectives of the work, research methods, and sets out the main theoretical and practical results obtained by the student during completion of the thesis, and evaluates them. The report should be prepared in advance, it is not recommended to read the text of the report on paper, however, for safety reasons, the student can hold the text of the report in his hands in order to refer to it if necessary. Numerical data are given in the report only if they are necessary to prove or illustrate a particular conclusion. The report should be concise, meaningful and accurate, the wording should be reasonable and concise. During the report, it is recommended to use demonstration materials in the form of presentations, handouts, as well as to use other visual means to make the results convincing. It is recommended to prepare graphs, diagrams, tables, charts, photographs, etc., designed on A4 sheets or in the form of presentation electronic files.
Design all slides in the same style. Make sure that the design does not distract listeners from the content, the main information (pictures, diagrams, text) is easy to read. For the background, it is better to choose cool colors - blue, gray, green. For the main text, use the classic combination - black text on a white background. Use contrasting colors for the background and title. Do not use more than three colors on one slide. Use a sans-serif and frills font that is equally readable from a distance and up close. Don't mix different fonts in the same presentation. Use a font size of at least 24 pt for headings and at least 18 pt for body text. Do not use uppercase letters to highlight information - they are read worse than lowercase letters. To present information in the most favorable light, use animation, but do not abuse it so as not to distract attention from the essence. To present information, use short capacious sentences, meaningful headings, try to use as few adverbs, prepositions and adjectives as possible. Do not try to place the entire text of the presentation on the slides, use abstracts, and the speaker should pronounce the main text himself. Place the most important information in the center of the slide. Make sure that there are captions under each figure. Drawings, charts, graphs, tables, charts are an effective way to briefly and clearly present information. To highlight important information, it is recommended to use such features of the test editor as font (bold, underline or italic), frames, fill, borders, text color, arrows, shading. Choose the most appropriate way of presenting information (text, table, diagram, picture, video) and use it in your presentation. Don't make the slide too big. In one slide, place 2-3 facts or conclusions - listeners simply will not remember more. If there is a lot of information, divide it into several slides. It is best if you create a separate slide for each key point of the presentation.
The student's report may be accompanied by a presentation made in the Microsoft Power Point program. The volume of work should not exceed 15-17 slides. Suggested slide content:
1 slide - the topic of the graduation project and full name author
2 slide - the goal of DP
3 slide - the main tasks that were solved during the implementation of the DP
4 - 12 slide - the content of the DP (only the practical part)
13 slide - conclusions drawn from the study
15 slide - the main sources of information, incl. and enterprise materials.
Handout demonstration materials should be available to each member of the commission. Each sheet of handout should have a well readable number and title. These materials should be legible and aesthetically pleasing.
After the report, the members of the commission ask questions related to the content and design of the thesis, its results. The student should be aware that the commission may clarify the views of the student on any issue related to the specialty, in connection with the content of his report and answers to questions. In conditions of open defense, everyone present can ask questions. In the process of defense, the chairman or members of the commission read out excerpts from the review and review, where the advantages and disadvantages of the work are noted. The student is given the opportunity to comment on this. In the process of defense, the student must show the ability to conduct a scientific discussion, the culture of public debate, the art of presenting his point of view, the ability to mobilize his will and knowledge at the right time. The total duration of protection of one work should not exceed 20-25 minutes. The results of the defense of theses are determined by the grades "excellent", "good", "satisfactory", "unsatisfactory" and are announced on the same day after the protocols of the meetings of the examination boards are drawn up in the prescribed manner.
During the defense process, the thesis is evaluated by the commission according to the following criteria:
Compliance with the theme of the specialty;
Relevance of the topic;
Level of research methodology;
Theoretical results;
Practical significance;
Validity of the purpose and objectives of the study;
Systematic work, logic, quality of structuring;
Economic feasibility of work;
Independence of judgments, assessments and conclusions;
Style and language of presentation (clarity, specificity, conciseness, adherence to the rules of Russian grammar, etc.);
Design quality;
The volume and quality of the list of sources used;
The quality of the defense (the content of the answers to the questions of the commission, to the comments of the reviewer, the correctness of behavior in the process of defense, etc.);
Approbation of the work (implementation of the results into practice, availability of author's publications, presentations on the research topic at conferences).
The scoring criteria are determined according to the following:
Score 5 (excellent)
The report contains reliable, undistorted factual material, testifies to the conscious assimilation of it by the student. The answer expresses an understanding of the practical significance of the material, knowledge of where and how this material can be applied in practice, and relevant examples are given. The student correctly and confidently uses visual aids, electronic materials. The student exhaustively reveals the topic of the graduation project, covers the issue from beginning to end: the necessary system and sequence is maintained in the report, the construction of the report corresponds to the logic of the material. The answer is given coherently and competently, the student does not allow significant errors in speech. Written work is done neatly and meets the requirements for the design of written work.
Score 4 (good)
The answer contains some inaccuracies, the student cannot always substantiate the facts. Deficiencies in the answer. The report expresses sufficient understanding by the student of the practical significance of the material, but he makes minor mistakes in its practical application, has difficulty in using visual aids. The topic is revealed with some inaccuracies, which, however, are not significant. Some violation of the system and sequence in the answer is allowed, but which do not interfere with the correct final conclusion or result. The answer is given somewhat inconsistently, some errors are allowed in relation to the literacy of speech. Written work is done neatly and meets the requirements for the design of written work.
Score 3 (satisfactory)
The report essentially does not distort the factual material. However, the student finds it difficult to substantiate the facts, makes mistakes, the answer is poorly linked to the practical side of the matter, the student makes significant mistakes in the use of visual aids. The system of presentation is violated in the answer, the answer is inconsistent, significant errors in speech are allowed. Written work is made with inaccuracies either in design, or contains a large number of theoretical material, which is not entirely appropriate for this topic.
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Federal Agency for Education of the Russian Federation
SEI HPE "South Ural State University"
Department of Accounting and Analysis
Guidelines for the implementation of the final qualifying work
Chelyabinsk
practice diploma normative control
- Introduction
- 1. WRC implementation process
- 1.1 Undergraduate practice
- 1.2 Diploma design
- 1.2.2 WRC implementation steps
- 1.3.3 Norm control VRC
- 1.3.4 WRC pre-defense
- 1.3.5 Admission of the head to the defense of the WRC
- List of sources used
Applications
introduction
The purpose of the final state certification is to assess the ability of a graduate of the Department of Accounting and Analysis (hereinafter - the Departments) to perform professional tasks in accordance with the requirements of the state educational standard of higher professional education in the specialty 080109 "Accounting, analysis and audit".
The final stage of the final state certification is the implementation and defense of the final qualification work (WQR). To conduct the final state certification, a State Certification Commission (SAC) is created.
During the implementation and defense of the WQR, the theoretical and practical knowledge of students obtained in the process of studying at the university is revealed. WRC gives the SAC an opportunity to objectively assess the level of preparation of a graduate student.
The tasks of the WRC are:
1) substantiation of the relevance of the problem under study;
2) systematization of theoretical knowledge and development of a critical approach to the assessment of the current accounting and analytical practice;
3) analysis of the collected factual material based on creative use accumulated knowledge and skills of analytical work;
When performing the WQR, the student must show knowledge of regulatory legal acts, economic literature, demonstrate the ability to creatively apply the knowledge gained in practice, be able to analyze and summarize the information collected, use the results of this analysis to develop recommendations for improving accounting.
The purpose of these guidelines is to clarify the questions that graduate students may have regarding the procedure for completing and defending the WQR. The instructions contain materials borrowed from the source.
1. PROCESS
The following basic requirements are imposed on the WRC:
a) the topic of the work must be relevant;
b) the work must be performed on the materials of a particular enterprise;
c) the work should solve modern problems of the theory and practice of accounting, analysis and audit;
d) the materials contained in the work must be presented in a logical sequence;
e) conclusions and proposals should be clear, specific, convincing, have a numerical assessment of the effect of their application and practical significance.
The requirements for the WRC are based on the fact that the graduate must have the skills research work, which are determined by the fulfillment of certain requirements:
1) the socio-economic essence of the phenomena being studied should be revealed and the student's own position on theoretical and methodological issues should be stated.
3) justified proposals developed on the basis of specific factual material should be put forward.
WRC is carried out in three main stages:
1) undergraduate practice;
2) diploma design;
3) adjustment of the WRC according to the comments of the head, normative controller, head of the department.
At the stage of undergraduate practice, the information necessary for writing the WRC and the final formulation of its topic are collected; at the stage of graduation design, the actual writing and execution of the WRC takes place; at the stage of correction, the shortcomings identified when considering the printed text of the work by the named persons are corrected.
Prior to the beginning of the pre-diploma practice, the student should first formulate the topic of the WRC, which should be relevant for the organization in which the student is undergoing pre-diploma practice. In addition, the research topic should be of both scientific and practical interest to the student himself.
WRC, as a rule, is of an applied nature, which involves identifying problems and shortcomings in accounting, auditing and analysis in the organization under study. Based on the results of the WRC, specific measures (and their economic justification) should be developed aimed at improving the organization's activities in the issues under study. In some cases, in agreement with the head of the WRC and the head, it is allowed to carry out the WRC of a theoretical nature, which involves the disclosure of issues in the field of fundamental scientific research.
An indicative list of the WRC is given in Appendix A. By agreement with the head and head of the WRC, it is allowed to formulate a topic that does not correspond to the topics defined in this Appendix. If a student has difficulty in choosing a topic of work, it is necessary to decide on the topic of research together with the head of the WRC.
When choosing a WRC topic, the size of the analyzed enterprise should be taken into account. For small businesses, the topic of work should be comprehensive, for example, “Accounting and auditing ...” or “Accounting and analysis ...”, since when working on a narrower topic, there will not be enough practical material.
1.1 Undergraduate practice
Undergraduate practice is a certain sequence of actions.
1.1.1 Meeting of graduate students with the head of the department
The representative of the department informs graduate students (hereinafter referred to as students) in advance about the upcoming meeting with the head of the department (hereinafter referred to as the head), which has an organizational and advisory nature. The student must have electronic media with him to record methodological materials, which may be transferred to the head. The head briefly characterizes the content of the stages of the WQR, answers students' questions, issues methodological materials necessary for undergraduate practice and subsequent writing of the WQR, including the schedule for passing the final state certification. This schedule reflects the deadlines for passing the stages of the final state certification, approved by the head.
Immediately after the meeting with the head, the student fills out an application form for assigning to him a preliminarily formulated WRC topic and its proposed head (Appendix B). The student must provide contact information on the application.
The head reviews and approves applications, appoints the leaders of the WRC. The application remains at the department and serves as the basis for the formation of an order for the approval of WRC topics. If the topic of the WQR is corrected by the head or supervisor, this is brought to the attention of the student by the head of the WQR. In addition, the student can find out the updated wording of the WRC topic from the secretary of the department. It should be borne in mind that this wording is not final, and can be adjusted at any time until the end of the defense of the report on undergraduate practice by mutual agreement of all interested parties. If the topic of the WQR is changed by the head or head of the WQR, this change is brought to the attention of the student by the head of the WQR. If a student initiates a change in the topic of the WQR, then he needs to re-fill out the application form with the corrected wording of the topic (see Appendix B) and submit it to the department (before defending the report on undergraduate practice).
The head appoints the head of the WQR, taking into account the preferences of the student presented in the application, before the start of undergraduate practice. At the discretion of the head, another head of the WRC may be appointed, not indicated in the student's application, of which the student will be informed simultaneously with the start of the practice.
1.1.2 Interaction with the head of undergraduate practice from the university and the execution of a report on its results
The interaction of the student with the head of the WQR is carried out by agreement of the parties through face-to-face communication and (or) using communication means (telephone, fax, e-mail). The duties of the head of the WRC include the provision of consulting services to the student on the implementation of the report on pre-diploma practice, and the student's duties at the stage of pre-diploma practice are the high-quality and timely execution of the report on its results.
The purpose of undergraduate practice is to collect information necessary for the final choice of the topic of the WRC and its further implementation.
The main tasks of undergraduate practice are:
1) consolidation of theoretical knowledge gained during training;
2) gaining experience in a real organization;
3) implementation of the practical part of the WRC.
Particular tasks of undergraduate practice should correspond to the main sections of the report on undergraduate practice.
To achieve the goal and solve the problems of undergraduate practice, the student must:
1) study the setting of accounting in the base organization;
2) to analyze the financial position and financial results of the base organization;
3) complete the practical part of the WRC.
Prior to undergraduate practice, the student must submit to the department a letter from the base organization confirming the possibility of internship.
In the course of undergraduate practice, the student must keep a practice diary (Appendix B).
The implementation of the practical part of the WRC consists in identifying the features of accounting for the object under study, conducting an analysis, auditing, and developing recommendations to eliminate the identified shortcomings. At the same time, it is necessary to collect copies of documents, which in the future, depending on the topic of the WRC, can be used as an information base for its implementation and (or) annexes to it. During undergraduate practice, it may turn out that the chosen topic of the WRC is not relevant for the base organization, or does not correspond to the usual scope of the WRC (it is set too broadly or, conversely, narrowly), or is not of interest to the student. In these cases, the theme of the WRC is subject to change. The procedure for adjusting the WRC theme was presented in paragraph 1.1.1.
The results of undergraduate practice are reflected in the report; the form of its title page is presented in Appendix D. A diary of undergraduate practice and a description of the internship leader from the organization (Appendix D) must be attached to the report.
The report on undergraduate practice should have the following structure.
Introduction, which should contain: 1) the purpose of undergraduate practice (given above); 2) the main and (or) particular tasks of the practice (in accordance with the sections of the practice report below).
1. General information about the organization. Such information includes, in particular: legal form, types of activities, number of employees, production and sales volume, property value, profitability of sold products, etc. In this section, as in others, only the features of the basic organization should be given.
2. Management of the organization.
2.1. Documents regulating economic activity. These include articles of association and memorandum of association. In the report on undergraduate practice, brief extracts from these documents should be given, reflecting the features of the base organization.
2.2. Scheme of the organizational structure of management. This scheme can be given in the appendix to the report on undergraduate practice.
3. Organization of accounting.
3.1. Organizational structure accounting service (in the form of a diagram).
3.2. Job descriptions for accountants. The main provisions of the job descriptions of accountants who carry out accounting for the object under study should be given. If these job descriptions do not exist in the organization, then they should be developed.
3.3. Accounting policy. In the course of describing the accounting policy of the base organization, one should assess its compliance with the requirements of PBU 1/2008 "Accounting Policy of the Organization" and other regulatory documents, develop recommendations for correcting the identified shortcomings, at least in terms of the WRC topic.
3.3.1. Organizational and technical section of accounting policy.
3.3.1.1. Applicable not unified forms primary accounting documents, as well as forms of documents for internal reporting. It is necessary to describe their content, purpose, assess the presence of mandatory details, approved accounting policies.
3.3.1.2. Documentation schedule. If there is no workflow schedule in the organization, then it should be developed, at least in terms of accounting for the object under study.
3.3.1.3. Form of accounting. The content of the details relating to the object of the WRC study should be described.
If accounting is partially or fully automated in an organization, then appropriate computer programs should be studied. In doing so, the following questions should be answered:
Accounting for which objects is automated and using which programs;
What accounting registers are generated automatically;
What is the sequence of working with the program: actions and results obtained (on the example of an operation to account for the object under study);
What are the disadvantages of the program used and the advantages compared to alternative programs.
3.3.1.4. The procedure for conducting an inventory of the assets and liabilities of the organization. If such a procedure is not established, then it should be developed, at least for the accounting object under study.
3.3.1.5. The procedure for monitoring the legality and expediency of business operations. Such control can be carried out by an internal auditor, an auditor, an employee of the accounting department, the financial department and other persons.
3.3.1.6. Working chart of accounts. Synthetic and analytical accounts of the object under study should be given.
3.3.2. Accounting policy for accounting purposes. You should indicate the accounting methods by which one option is selected from several allowed by regulatory documents, and focus on the options chosen by the base organization.
3.3.3. Accounting policy for tax purposes.
3.3.3.1. taxes paid by the organization. They should be listed and briefly described.
3.3.3.2. Tax registers. If the forms of registers developed in the organization are used, then their content should be described.
3.3.3.3. Methods of tax accounting. It is necessary to indicate the tax accounting methods by which one option is selected from several allowed by the Tax Code of the Russian Federation, and focus on the options chosen by the base organization.
3.4. Financial statements. Necessary:
1) list the forms of financial statements and the timing of their submission;
2) evaluate the correctness of reporting by establishing the correspondence of data of interrelated lines of reporting forms;
3) evaluate the correctness of reporting on the basis of a comparison of reporting data and the general ledger and other accounting registers.
4. Practical part of WRC(in the part that does not repeat the information of sections 1 3 of the practice report). This section can be called, for example, “Accounting and analysis of the movement of materials in CJSC Uralstroy-2”, etc. In addition to the actual practical part of the WRC, this section should contain a list of legal acts and literature that will be used when writing the WRC.
5. Analysis of financial results and profitability(in the part that does not repeat the information in section 4 of the practice report).
Conclusion (should contain information about the identified shortcomings and recommended ways to eliminate them).
Applications. The appendices to the report on undergraduate practice should contain copies of the documents of the base organization that are directly related to the topic of the WRC or contain the shortcomings reflected in the report.
1.1.3 Verification by the head of the university of the report on undergraduate practice, its adjustment, normative control
After preliminary preparation and execution of the report on undergraduate practice (hereinafter referred to as the report), it is submitted to the head of the WRC for reviewing its content and design. At the same time, the content of the report must comply with the above structure, and its design must comply with the requirements of the standard for the design of a research report.
If the report does not meet the current criteria for content and design, the head of the WQR has the right to require the student to make appropriate adjustments to the report. Otherwise, the report is not allowed to be checked by the head and, therefore, to be defended.
1.1.4 Checking the report on undergraduate practice by the head of the department and allowing it to be defended
The manager reviews the report for compliance with the content and design criteria and allows (or does not allow) the report to be defended.
Only fully completed and compliant reports are allowed to be protected. Admission to the defense is issued by the head of the corresponding stamp on the title page of the report.
In the event that the head of the report revealed a discrepancy with the requirements, it is subject to correction by the student. If the shortcomings of the report, determined by the head, are not eliminated, the head of the report is not allowed to defend, which is also issued with the appropriate visa.
1.1.5 Protection of the report on undergraduate practice
The defense of the report is carried out by a commission consisting of two or three teachers, including the head. Deadlines for the protection of reports are assigned in accordance with the schedule of the final state certification. If a student fails to appear at the appointed time for an unexcused reason, the report is considered unprotected, which may serve as a basis for non-admission to the next stage - graduation design.
The defense is carried out in the form of an interview with the student on the content of the report.
The evaluation of the defense of the report on undergraduate practice is carried out according to the following set of criteria:
1) the completeness of the content of the issues to be disclosed in the report;
2) knowledge of the current state of affairs at the enterprise under study.
3) literacy of presentation;
4) compliance with the requirements for the preparation of the report;
5) the quality of answers to the questions of members of the commission during the defense.
In case of unsatisfactory protection of the report, its repeated protection is assigned, as a rule, not earlier than in 2 days.
The date of the defense of the report is the last date for possible adjustment of the theme of the WRC. The initiative for this adjustment can come from both the student and the supervisor or supervisor. The final wording of the theme of the WRC is made by agreement between these parties.
To the next stage - graduation design - only those students who are included in the order on the approval of the topics of the WRC are allowed.
1.2 Diploma design of WRC
Diploma design includes actions that continue the study of issues on the topic of the WRC at the stage of pre-diploma practice.
1.2.1 Getting an assignment for the WRC
The assignment for the WRC is carried out within the time frame indicated in the schedule of the final state certification.
In this assignment, the subject of the WRC formulated in the order for its approval, the initial data for the performance of the work, its approximate structure, which can be adjusted at any time before the finalization of the work, are put down. The task is a document that is part of the main elements of the WQR, and is signed by the student and supervisor. The assignment for the WRC is issued by its head, and the form presented in Appendix B is filled in. This form can be corrected immediately before the final execution of the WRC.
1.2.2 Implementation of the WRC
The implementation of the WRC involves:
The formulation of the relevance, purpose, object, subject, tasks and information base of the WRC research (these elements have already been previously identified in the report on undergraduate practice);
Selection and study of the necessary normative, educational, methodological and periodic sources (previously this work has already been done in undergraduate practice);
Development of a detailed WRC plan;
Implementation of the structural elements of the WRC.
1.2.3 Formulation of the relevance, purpose, object, subject, tasks and information base of the WRC research
The relevance of the study is the degree of importance at the moment and for a given situation for solving a given problem, question or task. For WRC, it is enough to reflect the relevance on 1 page of the text. The topic may be relevant due to the fact that: 1) certain aspects of the topic are not sufficiently studied, and the study is aimed at filling this gap in knowledge; 2) the paper proposes a solution to a practical problem based on the data obtained in the framework of undergraduate practice.
The purpose of the study is the final result of the WRC. The purpose of the WRC should be one, not several. The expression is unacceptable: "... The main goals of the work are ... ..". The goal should be aimed at solving either a socially significant problem or a private problem of a particular enterprise. As a rule, the purpose of the WRC is the development of measures aimed at improving the organization of accounting or increasing the efficiency of the organization in relation to the object of study.
The object of research should be a process or phenomenon that generates a problem situation and is chosen for study in the WRC. As an object of study in the specialty "Accounting, analysis and audit" it is impossible to consider the organization as a whole. The object of research on accounting of individual objects and audit is property, liabilities, business transactions. The object of analytical research is economic indicators corresponding to the theme of the WRC. Depending on the specific topic of the work, the definition of the object of study may be different.
Examples of objects of study
The object of the study on the topic “Accounting, analysis and audit of bill transactions (on the example of LLC “…”)” is the property, liabilities and business operations of LLC “…” using bills of exchange.
The object of the research on the topic “Justification of the choice of the form of accounting and taxation system (on the example of LLC “…”)” is the forms of accounting and taxation system of LLC “…”.
The object of the study on the topic “Analysis of financial statements (on the example of OJSC “…”)” is the indicators of the financial statements of OJSC “…”.
The subject of research is what is within the boundaries of the object of research and determines the topic of research. The subject of research in the works on accounting, analysis, audit is the economic activity of the base organization.
Examples of research subjects
The subject of the study on the topic “Accounting, analysis and audit of bill transactions (on the example of LLC “…”)” is the economic activity of LLC “…”.
The subject of the study on the theme "Accounting and audit of payroll calculations (on the example of OJSC "...")" is the economic activity of CJSC "...".
Research tasks should be considered as actions that are necessary to achieve the goal (problem solving). As a rule, subsections (points) of the study are agreed upon in accordance with the tasks set. As research tasks in works on accounting, analysis, audit, there can be: 1) research and analysis of regulatory legal acts and educational literature related to the object of research; 2) assessment of the organization of accounting, analysis and audit of the object of study in the organization; 3) economic justification and development of measures aimed at improving the accounting of the research object in the organization, etc.
The information base of the study is the sources of information used in the work: regulatory legal acts, educational and methodical literature, periodicals, materials of undergraduate practice, other data of the analyzed enterprise.
1.2.4 Selection and study of the necessary normative, educational, methodological and periodic sources
The selection of the necessary sources for writing the WRC is made by the student independently after the approval of the topic of the work. The head of the WRC, based on the topic of the work, may recommend the use of any individual sources. In this case, it is necessary to refer to the catalogs of libraries. It is also necessary to use the materials of lectures and seminars, legislative and legal sources, information resources of legal reference systems (Garant, Consultant+, etc.), the Internet. It is unacceptable to use textbooks and regulations that do not take into account the latest legislative changes.
When selecting educational and methodological sources, one should refer mainly to publications of recent years. The normative legal acts used must be in the latest version.
Independent work in the selection of the necessary educational, methodological and legislative sources does not exclude, but, on the contrary, involves systematic consultations with the supervisor.
Preliminary acquaintance with information sources is necessary to obtain a clear idea of the topic and prerequisites for the study for drawing up a WRC plan. When writing the WRC directly, the selected sources will be her theoretical basis. After compiling and agreeing with the supervisor of the WRC plan, one should proceed to a more detailed study of the selected information sources, processing the factual material collected during undergraduate practice in order to systematize and analyze them.
1.2.5 Development of a detailed WRC plan
A detailed WRC plan should contain sections of work, divided into subsections, paragraphs, subparagraphs, as well as an introduction and conclusion. In the WRC, theoretical and practical materials should be presented sequentially. An example of a detailed WRC plan is given in Appendix E.
When presenting theoretical material, you should first consider the regulatory regulation of the issue in accordance with the topic, the basic concepts and general provisions on accounting (analysis, audit), and then - special cases of applying accounting methods (analysis, audit) in different situations. On the debatable issues of the topic, you should give a brief review of the literature, critically evaluate the positions of various authors and justify your own.
When presenting practical material, first of all, one should give general information about the organization under study. The practical material should end with indications of the shortcomings identified during the implementation of the WRC in relation to the object of study and recommendations for their elimination.
A summary should be given at the end of each section.
When developing a plan, it should be taken into account that the volume of the WRC should be 75-90 pages of computer text, excluding applications.
1.2.6 Implementation of the structural elements of the WRC
The WRC contains the following elements in the following order:
1) title page (Appendix G);
2) task for the WRC (Appendix K);
3) abstract (Appendix L);
5) introduction (Appendix M);
6) the main content of the work, divided into sections, subsections, paragraphs, subparagraphs;
7) conclusion (Appendix H);
8) list of sources used;
9) applications.
Title page filed in the WRC first, contains the exact title of the topic in accordance with the order, which is given in the assignment for the WRC. It must be signed by the student himself, the supervisor, the normative controller. An example of the design of the title page of the WRC is given in Appendix G.
Task for WRC contains a list of the main issues that should be disclosed in the work, as well as indications of the main information sources. The task is signed by the student and the supervisor, approved by the head of the graduating department.
abstract represents basic information about the job.
The abstract must contain: information on the volume of the WRC; the number of illustrations; tables; applications; sources used; list of keywords; abstract text.
The list of keywords should include from 5 to 15 words or phrases from the text of the WRC, which characterize its content to the greatest extent and provide the possibility of information retrieval.
Key words are given in the nominative case and are printed in capital letters in a line, separated by commas.
An example of a list of WRC keywords on the topic "Accounting and analysis of fixed assets":
FIXED ASSETS, COST OF FIXED ASSETS, INVENTORY OBJECTS, DEPOSIT METHODS, STRUCTURE OF FIXED ASSETS, MOVEMENT OF FIXED ASSETS, RATE OF CAPITAL, WEAR.
The text of the abstract should reflect in the following sequence:
Object of study;
Objective;
Economic efficiency or significance of the work, evaluation of the results of the WRC.
If the final qualifying work does not contain information on any of the listed structural parts of the abstract, then it is omitted in the text of the abstract; while the sequence of presentation is preserved. The abstract should not exceed one page. An example of a WRC abstract is given in Appendix L.
Introduction to the WRC should include:
1) substantiation of the relevance of the research topic;
2) the object of study;
3) the subject of the study;
4) the purpose of the study;
5) research objectives;
6) the information base of the study.
The approximate volume of the introduction is 2-3 pages. An example of the introduction of the WRC is presented in Appendix M.
The main content of the work It is presented, as a rule, in three or four sections, each of which is divided into subsections. It is advisable to complete each section with brief conclusions, which helps to strengthen the logic of the study.
WRC materials should be presented clearly, clearly, consistently, observing the logic of transition from section to section and from subsection to subsection.
Accepted scientific terminology should be used, repetitions of well-known provisions found in textbooks and manuals should be avoided. It is necessary to clarify only little-known or contradictory concepts, making reference to authors who express different opinions on the same issue, and expressing their own point of view.
Throughout the WRC there should be uniformity of terms, designations and conditional abbreviations.
The text of the work should not contain personal pronouns. The text is presented in an impersonal form.
Examples of presenting the text of the WRC in an impersonal form
“... as a result of the study, it was proved that the use of this formula allows ...”; "... as a standard value of reserves in the work is adopted ...".
The text of the work does not allow the use of terms that are professional jargon used in everyday life by a narrow circle of specialists.
Examples of terms that are professional jargon that are not allowed to be used in the text of the WRC:
- "sick leave" (certificate of temporary disability);
- “posting” (accounting record, correspondence of accounts);
- “posting on accounts” (reflection of business transactions on accounting accounts);
- “balance currency” (balance sheet total).
When writing the main part of the WRC, there should be no obvious disproportion between the volumes of sections of the work.
AT imprisonment the conclusions and proposals arising from the purpose and content of the work are briefly and logically sequentially stated. The text of the conclusion should correspond to the tasks of the work to the maximum extent. The proposed measures and recommendations in the WRC to improve the organization of accounting, control, based on the results of the audit and economic analysis should have links to pages, tables in the main text of the work or in the appendices, where these proposed measures and recommendations are described in detail. The conclusion ends with an assessment of the prospects of the problem under study as a whole. It should be clear from the text of the conclusion that the purpose and tasks of the WRC have been fully fulfilled.
The approximate volume of the conclusion is up to 4 pages.
An example of the conclusion of the WRC is presented in Appendix H.
List of sources used should contain only those information sources, links to which are in the text of the WRC. The design of the list must comply with the requirements of the Standard for Bibliographic Recording and other standards to which it refers.
Applications to the work contain all the supporting material, which, when presented in the main part, clutters up the text: intermediate calculations, tables, graphs, etc., or materials containing the largest (in terms of volume) research results. For example, in the process of research, the student developed the accounting policy of the organization, which is submitted for defense. The volume of this document is usually significant. In this case, the accounting policy of the organization can be drawn up as an application. Copies of documents that have unified forms should not be included in the application (if no shortcomings have been identified in their design). Each application should have a link in the text of the work.
1.3 Correction of the WRC according to the comments of the head, normative controller, head of the department
This stage involves performing the actions in the following sequence.
1.3.1 Viewing and conducting preliminary standard control by the manager
Drafts of the completed parts of the WRC are provided by the student for viewing by the supervisor (in the form determined by the supervisor). The supervisor previews the materials submitted to him and, if necessary, recommends the student to make the necessary adjustments to the content and design of the text of the WRC in accordance with the requirements of the standard. The student must also submit to the supervisor a report on the results of the WRC and illustrations to it (handout) to check their content, correctness and clarity. After making all the amendments of the head, the student completes and draws up the WRC in full, signs it and submits it, along with the report and the completed illustrations, to the head. The WRC is then submitted to an external reviewer for review.
1.3.2 Obtaining feedback, reviewing the WRC
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