The “Professional Code of Teachers” will tell you about the mission of the teacher. Center for Children's Creativity Kotelnikovo, Volgograd Region

Department of Accounting and Auditing

for pre-graduate practice of a student of the _ course

groups ___________ Full name _ ___________________________________

Base (enterprise) name of the enterprise

Head of practice from MIEMP _________________________

position, full name

Head of practice from the enterprise __________________________

position, full name

Moscow 2013

Calendar plan................................................ ........................................................ .
Diary................................................. ........................................................ .............
Review................................................. ........................................................ ....................
Introduction........................................................ ........................................................ ................
1. general characteristics activities of the organization........................................................
1.1. Brief description of the organization................................................................... .........
1.2. Existing system management........................................................ .......
1.3. Analysis economic indicators production and economic
activities of the organization................................................... ................................
2. Organization of accounting in the organization....................................................
2.1. The level of organization of accounting work and its content.................................
2.2. Features of accounting of settlements with personnel for payment
labor........................................................ ........................................................ .............
3. Audit of settlements with personnel regarding remuneration..................................
3.1. Audit planning................................................................... ...................................
3.2. Audit of compliance with labor laws........
3.3. Audit verification of accrual accuracy wages..
3.4. Audit of the correctness of deductions from wages....................................
3.5. Audit of insurance premiums.................................................................. ........
3.6. Audit results................................................... .......................................
Conclusion................................................. ........................................................ .........
Literature................................................. ........................................................ ..........
Applications........................................................ ........................................................ ........

Calendar plan

Name of topics	Date (period)		Supervisor
practices	passing	carrying out	practices
	practices	practices
		(department, work


Familiarization with the structure		accounting
organizations
Studying practical		accounting
employee experience
accounting department at
workplaces
Organization Study		accounting
accounting and analytical

a) organization
accounting
b) the order of compilation
primary documents
c) the order of compilation
financial statements
d) organization of inspections and
inventory work
Accounting and audit of settlements with		accounting
payroll staff
Generalization and		accounting
systematization
practical material for
graduation preparation
qualifying
(thesis)
Preparation of a report on		accounting
undergoing internship
Defense of the practice report		accounting

Head of practice:

passing pre-graduate practice

at the enterprise Limited Liability Company "_____"(Name of the organization)

during the period from "__"__________ 2013 to "__"__________ 2013

student group ______________ Full name____________________

Head of Practice _ ____________________________________________

(Full name, position, academic title, academic degree)

			Signature of the person responsible
			persons from the organization
		Getting to know the company.
		Induction training
		Study of constituent
		documents
		Industry study
		accessories
		Study
		organizational structure
		management
		Familiarization with
		officials
		instructions
		Getting to know the regulations
		accounting activities
		Accounting research
		organization policies
		Study of order
		compilation of primary
		documents
		Production Research
		accounting
		Study of form
		accounting
		Learning Registers
		accounting
		Object research

		accounting
		Study of inventory

		Analysis of indicators
		main activity
		Analysis of other indicators
		types of activities
		Analysis of profit indicators
		Analysis of indicators
		profitability
		Analysis of calculations with
		payroll staff
		Evaluation of indicators
		wage efficiency
		Organization planning
		audit
		settlements with personnel for
		wages
		Conducting an audit
		checking calculations with
		payroll staff
		Collecting what you need
		material and its
		systematization
		Preparation of a report on
		undergoing internship

About the pre-graduate practice of a MIEMP student

Completed pre-graduate internship

at LLC "_____" in the period from_________________ to_______________ 2013

name of practice base

During the internship period __________________________ worked in the position accountant of the second category.

(performed the duties of ________________)

Conducted practical research in the organization

LLC "_____" for the purpose of analyzing settlements with personnel for wages and forming these indicators in the financial statements of the organization.

Received analytical material was used for development methodological recommendations and proposals for improving and improving the organization’s activities.

Introduction

The purpose of pre-graduation practice is to consolidate and deepen the theoretical knowledge acquired during the process of studying at a university,

formation necessary for the future professional activity skills, abilities and personal qualities.

The main objective of the practice is to collect and study the features of accounting organization at the enterprise Catering, as well as the formation of these indicators in the financial statements of the organization.

To solve this problem, the following tasks were completed during the internship:

Familiarization with the literature, which highlights domestic and foreign experience in the activities of public catering enterprises,

which the selected object of study is occupied by;

- study of regulatory documents on accounting and methodological provisions for the formation of these indicators in financial statements that regulate the work of public catering enterprises;

- analysis of the collected factual material, study of the company’s official documentation, familiarization with accounting information,

preparation of the necessary graphic material; - generalization of the collected material.

The object of pre-graduation practice is the restaurant LLC "_____".

The subject of pre-diploma practice is the methodology of accounting at public catering establishments.

1. General characteristics of the organization’s activities

1.1. Brief description of the organization

The company "_____" was registered with the Moscow administration in May 2002. Registration number – № 258.

Restaurant "_____" is a public catering establishment.

At the heart of its economic activity is the restaurant "_____"

is guided by the “Rules for the provision of public catering services” approved by Government Decree Russian Federation from

This document was developed in accordance with the Law of the Russian Federation “On the Protection of Consumer Rights” and regulates the relationship between consumers and providers in the provision of public catering services.

The operating mode of the enterprise “_____” is established by decision of the relevant authorities executive power.

For the restaurant "_____" is set top class in accordance with the state standard. Restaurant "_____" complies with the established regulations state standards sanitary, fire safety rules, technological standards.

Restaurant “_____” independently determines the list of services provided in the field of catering. The enterprise has an assortment list of catering products it produces, corresponding mandatory requirements regulatory documents.

The catering company "_____" has a book of reviews and suggestions, which is presented to the consumer upon his request.

Trade and commercial enterprise restaurant “_____” is a public catering enterprise.

The composition of the production capacity of the enterprise under study is reflected in Table 1.

Table 1

The structure of the production premises of the restaurant "_____" on

The confectionery shop and kitchen produce their own products.

Culinary products are produced from both our own and purchased goods.

The markup in the restaurant “_____” is 65%.

The number of seats in the dining room of the restaurant is

table 2

List of equipment used in the restaurant “_____”

	Name of equipment		Amount
	Name of equipment		Amount

	Frying cabinet
	Electric frying pan
	Dough mixing machine
	cooling chamber
	Household refrigerator
	Electric stoves
	Cream beater
Prices for own products		production is reflected in

calculation cards, which are reflected in Appendix 5 of this

1.2. Existing control system

The management staff of LLC "_____" consists of employees

providing enterprise management. This includes the managers of the enterprise.

Figure 1 shows the organizational management structure

OOO "_____". To a greater extent than any of the known ones, it corresponds to the analyzed enterprise in terms of industry, average size, and scale of activity.

CEO

	Manager	Manager	System
accountant		staff	administrator


Accounting	Trade

Rice. 1. Organizational management structure of LLC "_____"

The general management of the restaurant is carried out by the General Director,

He is the main manager of the enterprise, who analyzes and controls the overall work of his subordinates, and he also assigns tasks to senior employees for their implementation in order to achieve the overall goals of the company. He also deals with issues of labor and wages, accounting and finance.

The following issues fall within the competence of the General Director of LLC "_____":

Determining strategic goals and priorities for restaurant development;

Introduction………………………………………………………………………………………...3

1. General characteristics of Progress LLC…………………………………......5

2.Analysis financial situation Progress LLC…………………………10

3. Proposals for optimizing the financial and economic situation

LLC "Progress"…………………………………………………………………………………16

Conclusion………………………………………………………………………………..20

Diary of pre-diploma practice……………………………………………..21

Final feedback from the practice manager from the organization......................23

Appendix 1……………………………………………………………..............24

Appendix 2…………………………………………………………..25

Introduction

The relevance of pre-graduation practice is due to the need to generalize, systematize, consolidate and deepen the theoretical knowledge acquired during training at the Branch of the State Educational Institution of Higher Professional Education of MSUTU in Cheboksary, and apply it in practical activities in relation to specialty and profile future profession.

The purpose of pre-diploma practice is to analyze the financial and economic indicators of the enterprise, as well as to identify and substantiate areas for increasing the efficiency of financial and economic activities.

The object of the study is Progress LLC.

The subject of the study is accounting (financial) reporting and economic activity enterprises on the basis of which the analysis of financial and economic indicators will be based.

To achieve this goal, it is necessary to complete the following tasks:

Study the functioning and development of an enterprise as a management system;

Collect information characterizing the main directions of production, economic and financial activities of the enterprise;

Review and summarize information related to external and internal environment the object being studied;

Collect and analyze the financial statements of the enterprise;

Develop proposals for improving and improving the system of indicators of financial and economic activities of Progress LLC.

During the practice the following methods were used: analytical method, method of calculating indicators, grouping method, comparison and comparison method.

Practical significance The work done is determined by the fact that during the internship, information was collected that characterizes the organizational and economic parameters of the activities of Progress LLC. In addition, information characterizing the main directions of production, economic and financial activities of the enterprise was studied. Experience has been gained in using such work methods as the analytical method, the method of calculating indicators, the grouping method, the method of comparison and comparison, directly according to the profile of the future profession. Experience has been gained in analyzing the financial and economic activities of an enterprise and developing proposals for optimizing financial and economic performance indicators. Of fundamental importance is the fact that during the internship the practical material for preparing and writing a final qualifying thesis.

1. General characteristics of Progress LLC

Limited Liability Company "Progress", a small enterprise for the production of bread and flour confectionery products for non-durable storage.

The company was established at the beginning of 2006 and has been carrying out its financial and economic activities to the present time. Location of Progress LLC: Chuvash Republic, Shumerlinsky district, 62nd quarter of Mysletsky forestry of Torkhansky rural settlement, D 2.

According to the Charter of Progress LLC, the enterprise is the legal successor of all rights and obligations of the affiliated Shumerlinsky Production Plant Chuvashpotrebsoyuz LLC.

The history of the creation and operation of the enterprise is relatively short; Progress LLC began its entrepreneurial activity at the beginning of 2006 The main goal of the enterprise is to make a profit and expand the market for goods and services.

The organizational management structure of Progress LLC is shown in Figure 1.

Figure 1 - Organizational structure of Progress LLC

The organizational structure of the enterprise as a whole corresponds to the scale and nature of the financial and economic activities of the enterprise

The production structure of Progress LLC is presented in Figure 2.

Figure 2 - Production structure of Progress LLC

The enterprise employs an average of 63 people, with an average monthly salary of 20.4 thousand rubles. For the Mysletsky forestry of the Torkhansky rural settlement, this is a high level of remuneration, as a result of which there are no problems with labor resources. If there is a slight staff turnover, it is due to reasons such as workers moving to other cities, going on maternity leave, etc.

In the economy of the Mysletsky forestry of the Torkhansky rural settlement, Progress LLC plays important role, because There are few enterprises engaged in production activities here. In addition, Progress LLC operates not only in the local market, but also at the regional level.

The company is obliged to maintain accounting records and provide financial statements in the manner established by the legal acts of the Russian Federation. Responsibility for the organization, condition and reliability of accounting in the Company, timely submission of the annual report and other financial statements to the relevant authorities, as well as information about the activities of the Company provided to creditors and funds mass media, is borne by the manager in accordance with the legal acts of the Russian Federation.

External environment Progress LLC is presented in Figure 3.

Figure 3 - External environment of Progress LLC

Let's consider the property structure of Progress LLC at currently time (Figure 4).

Figure 4 - Property structure of Progress LLC as of 01/01/2010, thousand rubles.

At the beginning of 2009, the shares of non-current assets and current assets in the property structure were 38.5% and 61.5%, respectively, and at the end of 2009. – 40.5% and 59.5%, respectively. The structure of the property corresponds to the area of activity of Progress LLC, i.e. production.

Figure 5 shows the dynamics of revenue by common types activities, i.e. from the sale of bread and flour confectionery products with non-durable storage for the period since 2006. to 2009

Figure 5 – Dynamics of revenue from the sale of bread and non-perishable flour confectionery products, thousand rubles.

The dynamics of sales revenue indicate that the company has been operating quite successfully in the market for the sale of bread and flour confectionery products during 2006 - 2008. revenue is constantly calculated. Income from the production and sale of bread and flour confectionery products decreased only in 2009, and then only relative to 2008. The reason for this is not the global financial and economic crisis, since bread is an inelastic product in demand; it has no substitute goods. The reason for this is the pricing policy of the enterprise, since Progress LLC made a slight reduction in prices for flour confectionery products in order not to lose customers. Bread prices remained at the 2008 level, because... changing them would not lead to people eating more or less bread than usual.

The dynamics of net profit from sales corresponds to the dynamics of sales revenue (Figure 6).

Figure 6 – Profit dynamics of Progress LLC for the period 2006 – 2009, thousand rubles.

2.Analysis of the financial position of Progress LLC

Financial block (or analysis financial condition) the process of assessing the financial and economic condition of an enterprise is a set of universal indicators calculated on the basis of the main forms of financial statements.

The main aspects of this performance analysis that need to be assessed include:

Analysis of liquidity and solvency;

Financial stability analysis;

Analysis of business activity;

Analysis of the efficiency of the enterprise.

The basis for the analysis of the financial position of Progress LLC was the following forms of accounting (financial) statements:

Balance sheet (form No. 1) as of 01/01/2008. and Income Statement for 2007;

Balance sheet (form No. 1) as of 01/01/2009. and Income Statement for 2008;

Balance sheet (form No. 1) as of 01/01/2010. and Profit and Loss Statement for 2009.

In tabular form, the indicators of these forms of financial statements are presented in Appendix 1 and Appendix 2 of this report on pre-diploma practice.

Figure 7 shows the structure of the company's current assets as of January 1, 2010, where it is clearly visible that most of the assets are concentrated in short-term accounts receivable. Approximately equal shares of assets (32% and 27%) are concentrated in Money oh and stocks. Such a picture of the structure of working capital may already indicate an excess amount of cash.

Figure 7 - Structure of current assets of Progress LLC as of 01/01/2010, in%

The calculation of liquidity and solvency indicators of Progress LLC is presented in Table 1.

Table 1

Calculation of liquidity and solvency indicators of Progress LLC

Indicator name	Calculation method based on aggregate balance data	Calculation method according to accounting reporting lines	Normal limit	Calculation of indicators
Indicator name	Calculation method based on aggregate balance data	Calculation method according to accounting reporting lines	Normal limit
1. General indicator of solvency	(A1+0.5A2+0.3A3)/ (P1+0.5P2+0.3P3)	page 250 + page 260 + 0.5 x (page 240) + 0.3 x (page 210 + page 220 + page 230 + page 270) / page 620 + 0.5 x (page 610 + page 630 + page 660) + 0.3 x (page 590 + page 640 + page 650)	> either = 1
2. Absolute liquidity ratio		(page 250 + page 260) / (page 610 + page 620 + page 630 + page 660)	from 0.2 to 0.5
3.Critical (intermediate) liquidity ratio	(A1+A2)/(P1+P2)	(p. 250 + p. 260 + p. 240) / (p. 610 + p. 620 + p. 630 + p. 660)
4.Current ratio	(A1+A2+A3)/ (P1+P2)	(p. 290) / (p. 610 + p. 620 + p. 630 + p. 660)

The dynamics of liquidity and solvency indicators are shown in Figure 8.

Figure 8 - Dynamics of liquidity and solvency indicators of Progress LLC for 2006 – 2009.

The dynamics of the coefficients is not entirely unambiguous, but in general shows an increase over the period of time under consideration.

An assessment of these ratios suggests that Progress LLC has excessively excess liquidity of funds. In general, the company is solvent, as evidenced by the values overall indicator solvency. The company is able to pay off its short-term obligations (and it does not have long-term obligations, judging by its financial statements) at the expense of its current assets.

Despite the fact that the current financial and economic crisis in Russia is often called a liquidity crisis, it is clear that it did not affect Progress LLC, since at the end of 2009. there were so many funds in the company’s accounts (633 thousand rubles) that it was able to more than pay off all its financial obligations (490 thousand rubles).

The values of liquidity and solvency indicators most likely indicate poor quality cash management.

The calculation of financial stability indicators is presented in Table 2.

table 2

Calculation of financial stability indicators of Progress LLC

Indicator name	Calculation method	Normal limit	Actual value of indicators
Indicator name	Calculation method	Normal limit
1.Capitalization ratio	(p.590+p.690)/p.490	not higher than 1.5
2.Ratio of availability of own sources of financing	(p.490-p.190)/p.290	> 0.1; optimal >or =0.5
3.Financial independence coefficient	p.490/p.700
4.Financing ratio	p.490/ (p.590+p.690)	>either = 0.7; optimal =1.5
5.Financial stability coefficient	(line 490+line 590)/ Balance currency	> or =0.6

The values of the calculated indicators significantly exceed the necessary optimal limits, which, on the one hand, indicates ultra-high financial stability, on the other hand, it is alarming: what is the reason for this state of affairs?!

Firstly, the enterprise has more than enough of its own working capital, as evidenced by the values of the ratios of its own sources of financing, the values of which range from 0.65 to 0.75 during 2006 - 2009.

In the structure of Progress LLC's liabilities, its own sources of financing significantly predominate, as evidenced by the values of the financial independence indicator, which during 2006–2009. did not fall below 0.8. The company is not financially dependent on external sources financing.

For a comprehensive analysis of the financial situation, an analysis of the property turnover of Progress LLC is also necessary (Table 3).

Table 3

Business activity indicator system Progress LLC

Index		Actual value of indicators: number of revolutions (Turnover rate in days)
Index
Asset turnover ratio	(Sales revenue – Indirect taxes)/ (0.5 (Non-current and current assets at the beginning of the year + non-current and current assets at the end of the year))
Turnover ratio of current assets	(Sales revenue - Indirect taxes)/(0.5 (Current assets at the beginning of the year + Current assets at the end of the year))
Equity capital turnover ratio	(Sales revenue-Indirect taxes)/(0.5(Capital and reserves + Deferred income + Reserves for upcoming expenses at the beginning of the year + Capital and reserves + Deferred income + Reserves for upcoming expenses at the end of the year))
Inventory turnover ratio	Cost of work performed/(0.5(Inventories at the beginning of the year + Inventories at the end of the year))
Receivables turnover ratio	Sales revenue/(0.5(Accounts receivable at the beginning of the year + Accounts receivable at the end of the year))

Business activity indicators indicate a fairly high turnover of funds at Progress LLC. On average, the property of an enterprise turns over 4.4 times a year or 82 days, i.e. During this period of time, all funds invested in the turnover are scrolled through, and the company receives income.

Accounts receivable turn over on average in 26 days. Own capital turns over on average 66 days.

The values of turnover ratios of Progress LLC indicate a high level of business activity of the enterprise.

However, it should be noted that during 2008 there was an increase in the level of business activity, and in 2009. There was a slight decrease in the rate of turnover of the enterprise's property. Probably the reason for this is the general economic crisis situation in a country that cannot have any impact on economic entities.

Table 4

Assessment of enterprise performance efficiency, %

Indicator name	Calculation formula
Return on assets based on net profit	Net profit /(0.5(Non-current and current assets at the beginning of the year + non-current and current assets at the end of the year))
Return on equity on net profit (retained)	Net profit/(0.5(Equity capital at the beginning of the year+Equity capital at the end of the year))
Return on sales at cost of sales	Net profit/(Cost of sales)
Return on sales based on net profit	Net profit/(Revenue-VAT)

The company is characterized by low profitability of financial and economic activities. In 2008, there was an increase in operating efficiency; in 2009, there was a decrease in profitability indicators relative to 2008, but they did not fall below the values of these coefficients in 2007.

Overall in 2009 Progress LLC:

From 1 ruble invested in the property (assets) of the enterprise, 11.1 kopecks of net profit were received;

From 1 ruble invested in the enterprise’s own capital, 13.4 kopecks of net profit was received;

From 1 ruble spent on expenses for the production and economic activities of the enterprise, 2.8 kopecks of net profit were received;

From 1 ruble invested in the turnover (income) of the enterprise, 2.6 kopecks of net profit were received.

In general, we can talk about the well-being of the financial and economic condition of Progress LLC, although it would not be superfluous to take a number of measures aimed at increasing economic efficiency activities and optimization of liquidity and solvency indicators.

3. Proposals for optimizing the financial and economic situation of Progress LLC

An identified excess of liquid funds is an undesirable phenomenon; its presence is insufficient evidence effective use LLC "Progress" temporarily free cash and other current assets.

It is assumed that the higher the current liquidity ratio, the more reliable the position of the creditors, since in the event of failure to fulfill loan agreements, the borrower will be able to satisfy the creditors' claims due to the excess of current assets over short-term debt.

The growth of this ratio is facilitated by the growth of long-term sources of financing for inventories and a decrease in the level of short-term liabilities.

At the same time, the too high current liquidity observed at Progress LLC, from the point of view of the actions of the organization’s management, is a sign of insufficiently effective operational management of the assets entrusted to them by the owners of the organization. It indicates funds stuck in bank accounts and not involved in economic turnover, a level of inventory that has become excessive compared to the real needs of the organization, and an incorrect credit policy.

LLC "Progress" needs to use the excess funds accumulated in bank accounts and in the cash register of the enterprise for development production activities, possibly to expand technological processes.

Due to the low profitability of the production and economic activities of Progress LLC, the company is faced with the acute task of optimizing costs by choosing the most rational and effective methods accounting and cost control.

In conditions of market relations and competition, the most progressive is the normative method of cost accounting, which is a set of procedures for planning, rationing, releasing materials into production, drawing up internal reporting, calculating product costs, implementing economic analysis and control based on cost standards. Therefore, Progress LLC can be recommended to fully use the standard cost accounting method.

The effectiveness of this method is also evident in the fact that it involves timely intervention in the formation of production costs and strict adherence to technological and production discipline. Essentially, this is a method of daily ongoing monitoring and identification of new savings reserves, which serves as a way to reduce production costs and increase the profitability of a business entity.

The main advantage of the system of regulatory accounting and control is the prompt identification of deviations of actual costs from the current norms for the consumption of raw materials and materials, wages and other production costs, their causes and impact on the cost of production.

The basic principles of the standard cost accounting method are as follows:

1) preliminary preparation of standard cost calculations for each type of services provided based on the standards and estimates in force at the enterprise; keeping records of changes in current standards during the month to adjust the standard cost, determining the impact of these changes on the cost and effectiveness of the measures that caused their changes;

2) accounting of actual costs during the month, dividing them into costs according to norms and deviations from norms;

3) identification and analysis of the causes, as well as the conditions for the occurrence of deviations from the norms in the places of their occurrence;

4) determination of actual cost as the sum of standard cost, deviations from standards and changes in standards.

A reserve for increasing the profitability of manufactured and sold products (goods) can also be a reduction in the volume of work in progress balances. During the period under review, according to the balance sheet data, a significant increase in the structure of non-current assets in the value of work in progress is clearly visible: from 5 thousand rubles. in 2007 up to 353 thousand rubles. in 2009

Work in progress includes products that have not passed all stages (phases, repartitions) of processing provided for by the technological process, as well as incomplete products that have not passed testing and technical acceptance. But the profile of Progress LLC is bread and flour confectionery products with short shelf life. Therefore, increasing the amount of work in progress can generally lead to serious sales problems in the future, if you do not intensify today this process. Thus, Progress LLC needs to focus its efforts on reducing the amount of work in progress.

The enterprise has a huge amount of additional capital. In particular, in 2006 additional capital amounted to 2036 thousand rubles, in 2009. its value was 2410 thousand rubles.

The sources of formation of additional capital of Progress LLC are:

Amounts of additional valuation of fixed assets and intangible assets;

The excess of the value of the participant’s contribution to the authorized capital of the limited liability company over the nominal value of the share paid by the participant;

Additional contributions to the company's property.

Since the amounts credited to account 83 “Additional capital”, as a rule, are not written off, Progress LLC can recommend the following options for its use:

Increasing the authorized capital due to additional capital amounts;

Payments to participants when the authorized capital is reduced.

Thus, the implementation of the above proposed measures will allow Progress LLC to maintain a high level of solvency, overcome excess liquidity, expand the turnover of production and economic activities, optimize costs and increase the efficiency of financial and economic activities. In general, the enterprise will strengthen its financial and economic position in today’s unstable business conditions.

Conclusion

In the process of completing pre-graduation internship at Progress LLC as an analytical economist, the opportunity was realized to consolidate the theoretical knowledge acquired during training at the Branch of the State Educational Institution of Higher Professional Education of Moscow State Technical University in Cheboksary, and to use it in practical activities in relation to the specialty and profile of the future profession.

To achieve this goal, the following tasks were completed during the internship:

The functioning and development of an enterprise as a management system has been studied;

Information has been collected characterizing the main directions of production, economic and financial activities of the enterprise;

Information related to the external and internal environment of the object under study, namely Progress LLC, was reviewed and summarized;

Collected and analyzed the financial statements of the enterprise;

Instructive and regulatory documents regulating the indicators of liquidity and financial stability of the enterprise, as well as the procedure for its functioning as an economic entity, have been studied;

An analysis of the financial condition of Progress LLC was carried out based on financial reporting data, in particular forms No. 1 “Balance Sheet”, No. 2 “Profit and Loss Statement” for 2007 - 2009;

Proposals have been developed to improve the efficiency of the financial and economic activities of Progress LLC.

Annex 1

Data from the balance sheets of Progress LLC, thousand rubles.

	End of 2007	End of 2008	End of 2009

I. NON-CURRENT ASSETS
Intangible assets
Fixed assets
Construction in progress
Long-term financial investments
Deferred tax assets
Other noncurrent assets
TOTAL for section I
II. CURRENT ASSETS
Reserves, incl.
raw materials, supplies and other similar assets
costs in work in progress
finished products and goods for resale
goods shipped
Future expenses
Value added tax on purchased assets
Accounts receivable (payments for which are expected more than 12 months after the reporting date)
Accounts receivable (payments for which are expected within 12 months after the reporting date), including:
buyers and customers
Short-term financial investments
Cash
Other current assets
TOTAL for section II
BALANCE (sum of lines 190 + 290)
	End of 2007	End of 2008	End of 2009
III. CAPITAL AND RESERVES
Authorized capital
Extra capital
Reserve capital
Retained earnings of the reporting year
TOTAL by section III
IV. LONG TERM DUTIES
Loans and credits

Other long-term liabilities
TOTAL for section IV
V. SHORT-TERM LIABILITIES
Loans and credits
Accounts payable, including:
suppliers and contractors
debt to the organization's personnel
debt to the government off-budget funds
debt on taxes and fees
other creditors
revenue of the future periods
Other current liabilities
TOTAL for Section V
BALANCE (sum of lines 490 + 590 + 690)

Appendix 2

Data from the profit and loss statements of Progress LLC, thousand rubles.

Indicator name

Income and expenses from ordinary activities
Revenue (net) from the sale of goods, products, works, services (less value added tax, excise taxes and similar mandatory payments)
Cost of goods, products, works, services sold
Gross profit
Business expenses
Administrative expenses
Profit (loss) from sales (lines (010 - 020 - 030 - 040))
Other income and expenses
Interest receivable
Percentage to be paid
Income from participation in other organizations
Other income
other expenses
Profit (loss) before tax
Deferred tax assets
Deferred tax liabilities
Current income tax
Other payments to the budget
Net profit (loss) of the reporting period
Permanent tax liabilities (assets)
Basic earnings (loss) per share
Diluted earnings (loss) per share

This Code of Ethics applies to all professional types activities of a teacher in the Russian education system. The teacher must have an impeccable reputation, professional growth, and constantly strictly adhere to the norms and standards of business ethics. The code of ethics of a teacher formulates and systematizes the norms and principles of behavior that a teacher must follow.

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Code of Ethics for a Teacher.

Section 1.

GENERAL PROVISIONS . This Code of Ethics applies to all professional activities of a teacher in the Russian education system. The teacher must have an impeccable reputation, professional growth, and constantly strictly adhere to the norms and standards of business ethics. The code of ethics of a teacher formulates and systematizes the norms and principles of behavior that a teacher must follow.

Sources of ethics for preschool teacher.

Teacher ethics standards are established on the basis of the Constitution of the Russian Federation, the Law of the Russian Federation “On Education” and other legislative and local acts adopted in accordance with it, norm international law, as well as universal moral norms and traditions of Russian pedagogy.

Principles of ethics for a preschool teacher..

When carrying out his activities, a preschool teacher is guided by the following principles: humanity, legality, democracy, fairness, professionalism, mutual respect.

TARGET. The main goal The Code of Ethics is to establish fundamental rights and responsibilities arising from the characteristics of the professional activity of a teacher-psychologist. The Code should serve as a guide for the teacher when planning and constructing work with a client, including when resolving problem and conflict situations that arise in the process of the professional activity of a teacher-psychologist. The Code is intended to protect clients and society as a whole from the undesirable consequences of the uncontrolled and unqualified use of psychological knowledge, and at the same time to protect educational psychologists and practical psychology from discrediting. The Code is drawn up in accordance with the Geneva Convention on the Rights of the Child and current Russian legislation.

All teachers working with preschoolers are guided in their activities by the norms of the Professional Code of Preschool Teachers.

The purpose of the code is to define the basic forms professional ethics in the teacher’s relationship with preschoolers and their parents, with the teaching community and the state.

The mission of the teacher is to unite the efforts of the preschool educational institution and the family to create conditions that reveal the child’s individuality and contribute to the formation of competencies that ensure his success today and in the future.

Section 2.

Personality of the preschool teacher.

2.1. A preschool teacher should strive to become a positive example for his students.

2.2. A preschool teacher should not engage in countercultural, immoral, or illegal activities. A preschool teacher values his reputation.

2.3. A preschool teacher must be demanding of himself and strive for self-improvement.

2.4. A preschool teacher should not lose a sense of proportion and self-control.

2.5. The preschool teacher follows the rules of the Russian language, the culture of his speech, and does not allow the use of curses, rude and offensive phrases.

2.6. A preschool teacher is an honest person who complies with the law. Neither receiving a bribe nor giving one is compatible with the professional ethics of a preschool teacher.

2.7. A preschool teacher must carefully and reasonably spend material and other resources. He must not use the property of the DO (premises, furniture, etc.), as well as his own work time for personal needs.

Section 3.

The relationship between the teacher and students.

3.1. The preschool teacher chooses an appropriate style of communication with students, based on mutual respect.

3.2. A preschool teacher in his work should not humiliate the honor and dignity of students for any reason, including age, gender, nationality, religious beliefs and other characteristics.

3.3. The preschool teacher is impartial, equally friendly and supportive of all his students.

3.4. The preschool teacher’s demands on students must be positive and justified.

3.5. The preschool teacher chooses methods of working with students that develop in them such positive features and qualities such as independence, self-control, desire to cooperate and help others.

3.6. A preschool teacher should strive to increase the motivation of learning and education among students, to strengthen their faith in their own strengths and abilities.

3.7. Having accepted unreasonably belittling pupils evaluation decisions, the preschool teacher should immediately correct his mistake.

3.8. The preschool teacher fairly and objectively evaluates the work of students, avoiding underestimated value judgments.

The relationship between the preschool teacher and the teaching community.

3.12. Teachers strive to interact with each other, provide mutual assistance, respect the interests of each other and the administration of preschool education.

3.13. Teachers are united by mutual assistance, support, openness and trust.

3.14. The teacher has the right to express his opinion about the work of his colleagues without spreading gossip. Any criticism expressed towards another teacher must be objective and justified.

3.15. The administration cannot require or collect information about personal life teacher of preschool education, not related to the performance of his work duties.

3.16. A preschool teacher has the right to receive incentives from the preschool administration. The personal merits of the teacher should not be left aside.

3.17. The teacher has the right to receive from the administration information relevant to the work of the preschool educational institution. The administration has no right to hide information that may affect the work of a teacher and the quality of his work.

3.18. The initiative is welcome.

3.19. Decisions that are important to the teaching community are made within the institution based on the principles of openness and general participation.

3.20. In the process of educational activities, a preschool teacher must actively collaborate with a teacher-psychologist, a nurse, and parents for the development of personality and the preservation of the mental, psychological and physical health of students.

Relationships between preschool teacher and students’ parents.

3.21 ECE teachers must communicate respectfully and kindly with parents of students.

3.22. The preschool teacher advises parents on issues of raising and educating students.

3.23. The teacher does not disclose the opinions expressed by children about their parents or the opinions of parents about their children.

3.24. The relationship between teachers and parents should not influence the assessment of the personality and achievements of children.

3.25. The relationships of preschool teachers with students and their assessment should not be influenced by the support provided by their preschool parents.

The relationship between the teacher and society and the state.

3.26. A preschool teacher not only educates and educates children, but is also a public educator, guardian cultural values, a decent, educated person.

3.27. The preschool teacher tries to make his contribution to the development of civil society.

3.28. The preschool teacher understands and fulfills his civic duty and social role.

Section 4.

PRINCIPLES. Basic ethical principles of a teacher’s activity.

Ethical principles are intended to ensure:

Solving professional problems in accordance with ethical standards;

Protection of the legal rights of people with whom teachers enter into professional interaction: students, pupils, students, teachers, research participants and other persons;

Maintaining trust between the teacher and people.

Main ethical principles are:

2. The principle of competence.

3. The principle of responsibility.

4. The principle of ethical and legal competence.

5. The principle of professional cooperation.

6. The principle of informing about the purposes and results of the survey.

1. Principle of confidentiality.

Information obtained by a teacher in the process of carrying out work is not subject to deliberate or accidental disclosure, and in a situation where it is necessary to transfer it to third parties, it must be presented in a form that precludes its use against interests.
Persons participating in research, training and other activities should be aware of the scope and nature of information that may be communicated to other interested persons and/or institutions.
The participation of students, pupils, parents, teachers in psychological procedures (diagnosis, counseling, correction, etc.) must be conscious and voluntary.

2. The principle of competence

The teacher clearly defines and takes into account the boundaries of his own competence.
The teacher is responsible for choosing the procedure and working methods.

3. Principle of responsibility

The teacher is aware of his professional and personal responsibility to society for his professional activities.
When conducting research, the teacher cares about the well-being of people and does not use the results of work to their detriment.
The teacher is responsible for compliance with this Code of Ethics, regardless of whether he conducts pedagogical work he or she goes under his leadership.

The teacher carries professional responsibility for his own statements on pedagogical topics made in the media and in public speaking.
In public speaking, a teacher has no right to use unverified information or mislead people about his education and competence.

4. Principle of ethical and legal competence

The teacher plans and conducts research in accordance with current legislation and professional requirements to conduct pedagogical activity.
In the event of a discrepancy between the norms of this Code and the responsibilities assigned to him by the administration of the educational institution, the teacher is guided by the norms of this Code.
The norms of this Code apply only to the professional relations of the teacher with subjects educational process.

5. The principle of professional cooperation

The work of a teacher is based on the right and obligation to show respect for other specialists and their methods of work, regardless of their own theoretical and methodological preferences.
If an ethical violation cannot be resolved informally, the teacher can bring the problem up for discussion methodological unification(MO), in conflict situations- to the ethical commission of the regional scientific and methodological council of the educational service.

6. The principle of informing about the objectives and results of the survey

In the process of professional activity, the teacher expresses his own judgments and evaluates various aspects of the situation in a form that excludes restrictions on the client’s freedom to make an independent decision. During the work to provide pedagogical assistance The principle of voluntariness on the part of the client must be strictly observed.

The conclusion based on the results of the examination should not be categorical; it can only be offered to the client in the form of recommendations. Recommendations must be clear and not contain obviously impossible conditions.
During the examination, the teacher must identify and emphasize the client’s abilities and capabilities.

Section 5.

RESPONSIBILITIES

1 The Teacher’s Code of Business Ethics establishes the principles and norms of behavior for kindergarten employees, determines the rules of relationships within the preschool educational institution, as well as relationships with parents, authorities, legal entities and individuals.

2. The provisions of this Code are developed taking into account the mission and values of the institution.

The values (responsibilities) of a teacher include: openness, support and cooperation.

Teachers at preschool educational institutions share experience, information, ideas, openly discuss problems and find solutions together, their actions are correct and supportive.

Teachers and parents openly share information, discuss problems, maintaining confidentiality. The teachers’ comments are correct and optimistic and positive.

Teachers are characterized by a constant search for partners and building professional, mutually beneficial relationships.

Innovation.Teachers strive to learn and master new, modern technologies it is appropriate, delicate, and skillful to integrate them into the life of the preschool educational institution.

Personalization.Each participant in the educational process in a preschool educational institution is considered as a unique, inimitable, original person with his own characteristics, capabilities and interests, therefore we strive to create conditions for the disclosure of the potential and individual characteristics of each person.

Continuity.Goals, objectives, content and style of relationship with the child are agreed upon between teachers at educational levels and between teachers and preschool specialists.

Traditions and styles of family and public education are equal and the unique experience of each party is used to enrich the practice of education in the family and preschool educational institutions.

Health. Health – we understand it as the harmony of a person’s mental, physical and emotional state. We strive to ensure that a healthy lifestyle becomes a lifestyle for every participant in the educational process. This is ensured by health-saving technologies, development and implementation of new programs and projects.

Professionalism and high quality educational services.

Preschool teachers strive to master professional knowledge and skills to perfection. This is achieved lifelong learning and constant improvement of competencies in various forms.

3. The principles, norms and rules established by this Code are of a general nature and can be developed and detailed in standards of official conduct, rules internal regulations and others internal documents institutions.

4. This Code applies to all officials and other employees of the institution.

5. Officials and other employees of the institution in their official activities must be respectable and honest, must comply with the rules of business ethics established by this Code, other internal documents of the institution, and also those that are generally accepted.

Conflict of interest

Employees must avoid situations that could lead to a conflict of personal interests and the interests of the institution

using the name of the institution, its reputation, material, financial or other resources, confidential information for the purpose of obtaining one’s own benefit;

other situations that may lead to unfavorable consequences for the institution.

In the event of a conflict of interest or the possibility of such a conflict, the employee must seek help in resolving the situation from his immediate supervisor. If it is impossible to resolve a conflict of interest by the immediate supervisor, the employee has the right to seek help from a superior manager.

Procedure for joining the Code of Business Ethics.

Employees of the institution who have acceded to this code undertake voluntary obligations to apply the norms and principles of business ethics set out in it in their everyday practice, achieve their recognition as part of the organization’s business culture.

Measures taken against violators of the rules and norms of business ethics

Violation of the rules and norms of business ethics contained in this Code, other internal documents of the institution, or those that are generally accepted may be grounds for non-application of incentive measures (bonuses), non-promotion, consideration of information about the violation at a meeting of the labor collective and the adoption of other measures to the offender.

The quality of implementation of the code of business ethics will be discussed as part of general meeting team and monitored through a feedback system (questioning).

Section 6.

Final provisions

The institution’s staff approves this Code, makes changes and additions to it, and also determines the main directions for the implementation of this Code.

The text of this Code is posted on the institution’s website and must be available in all departments of the institution as a separate publication.

Information about this Code and its compliance practices is disclosed in the institution's annual report.

When hiring an educational institution, the head should stipulate that the teacher must act within the limits of his professional competence on the basis of the code of the preschool teacher, and familiarize the teacher with the contents of this code.

Violation of the provisions of the teacher code is considered teaching staff and the administration of the educational institution, and, if necessary, a more professional organization.

The teaching rules concerning the teacher were left behind by many outstanding teachers in the history of world pedagogy. These rules, as a rule, were the guide in the lives of these teachers themselves. They are an example own life taught subsequent generations the moral canons of humanity. So distinguished citizen his country and the whole world was and Adolf Disterweg(1790–1866) - German educator, liberal politician, taught mathematics and physics, served as director of a teachers' seminary. He sought to unite the German teaching profession: he opened 4 teachers' societies in Berlin in 1831-41, he was elected chairman of the "General German Teachers' Union" in 1848. He published a pedagogical magazine, fought against reactionary laws on education, and until the end of his life actively participated in progressive public and pedagogical activities. He wrote his own in 1835 general ledger"Guide to Education German teachers" is a work that has not lost its relevance and significance for teachers to this day. In this work, the teacher left a set of rules for teachers, which reads:

"I. Rules of learning related to the student, to the subject

1.1.Teach in accordance with nature!

1.2. When teaching, be guided by the natural stages of development of a growing person!

1.3. Start training based on the student’s level of development, and continue it consistently, continuously, without skipping and thoroughly!

1.4. Do not teach what is not yet necessary for the student while he is learning it, and do not teach what the student will subsequently no longer need!

1.5. Teach clearly!

1.6. Move from near to far, from simple to complex, from easier to more difficult, from known to unknown!

1.7. Do not teach in a scientific way, but in an elementary way!

1.8. Always pursue a formal goal or both a formal and material goal

1.9. Never teach something that the student is not yet able to learn!

1.10. Make sure that students do not forget what they have learned!

1.11. Not to drill, not to educate and educate, but to lay the general foundations of human, civil and national education!

1.12. Teach your student to work, make him not only love work, but become so familiar with it that it becomes second nature to him!

1.13. Respect your students' individuality!

II. Training rules relating to educational material, object

2.1. Distribute everyone's material academic subject in accordance with the level of development and the (above) laws of student development!

2.2. Stick mostly to learning the basics!

2.3. When justifying derivative provisions, return often to the original basic concepts and derive the first from the last!

2.4. Distribute each material into famous steps and small finished pieces!

2.5. Indicate at each stage separate parts of the subsequent material and, without allowing significant breaks, provide separate data from it in order to arouse the student’s curiosity, without, however, satisfying it fully!

2.6. Distribute and arrange the material in such a way that (wherever possible) at the next stage when learning something new, the previous one is repeated again!

2.7. Connect related items!

2.8. Move from an object to its designation, and not vice versa!

2.9. When choosing a teaching method, take into account the nature of the subject!

2.10. Distribute educational material not on the basis of far-fetched concepts, general schemes, and always consider it comprehensively!

2.11. Deduce subsequent propositions not through general actions, but develop them from the nature of the subject!

III. Rules of training in accordance with external conditions, time, place, position, etc.

3.1. Go through subjects with your students sequentially rather than simultaneously!

3.2. Consider the (presumed) future position of your pupil!

3.3. Teach culturally appropriate!

IV. Teaching Rules Regarding the Teacher

4.1. Try to make learning fun (interesting)!

We call exciting and interesting that which especially attracts our attention and sympathy, naturally excites and increases our vital energy. It is clear that we willingly do what captivates us, because the feeling of pleasure in a person is associated with the stimulation of his inner spiritual forces. Therefore, if we want to capture the undivided attention of the assembled crowd, to rivet it to ourselves, we must instill in it a keen interest, interest it in our personality or in our way of presenting the subject, which again stems from the desire of the individual to arouse interest or be interesting.

4.2. Teach with energy!

I have often wondered what the disciplinary didactic power of some teachers who possess these qualities might actually be, and why it is lacking in many schools. I found the source of this strength in the energy and determination of the will, in a word, in the strength of character of the teacher. With indecision, vagueness, and lack of masculinity, it is impossible to create anything worthy of the attention of contemporaries in any field. Consequently, it would be the greatest mistake to believe that with unsteady convictions, unclear feelings and lack of will, one can turn the stupidity of youth into prudence, awkwardness into art, absent-mindedness into attention, ignorance into education.

4.3. Force the student to present the educational material correctly orally! Always ensure good pronunciation, distinct emphasis, clear presentation and logical structure of speech!

It is much easier to speak yourself (i.e. teach) than to force someone else to speak: to accustom him to correct, fluent speech. This requires inexhaustible patience, constant attention to the student: not only to the content of his speech, but also to the form and method of presentation. Bad habit– make the student listen more than talk. We demand from the teacher voluntary participation V difficult task, inevitable self-denial and self-sacrifice. This is no small matter; it's not easy - we know that well. This is especially difficult for active, lively, temperamental teachers. The latter justify their wrong course of action by the fact that otherwise things would move forward too slowly; they refer to what students hear good speech when the teacher speaks. But do students really make progress just by listening? And do students learn for school or for life? However, such reservations do not even deserve refutation.

Just as the best educators are laconic when it comes to the correct activities of the student himself, so the best teachers, if not laconic, are at least taciturn and untalkative. Those who suffer from loquaciousness are the worst of all.

The student should get into the habit of expressing everything that he hears and learns mentally to himself in correct sentences, even if he is not required to convey them out loud. I knew one teacher who, in several hours of teaching, did not speak even ten sentences, while the students, on the contrary, spoke hundreds of them. That was a real teacher. A bad habit is to talk students into a stupor, dooming them to eternal listening. They must, of course, learn to listen carefully, and they learn this in many of our schools through lively, engaging teaching. But the correct speech of the disciples themselves is more important than this; it is also infinitely more important than correct scripture.

The student must be forced to present his train of thought in a coherent and sequential order, and in no other way. The opposite cannot be tolerated under any circumstances! Otherwise, clarity and strength of knowledge, distinctness of judgment and consistency of conclusion will never appear. So, just as a bird can be recognized by its singing, so a student can be recognized by his speech.

4.4. Never stop!

It is not enough just to remember the proverb: “Stopping is a step back.” To this we must add that only as long as you are able to begin the education of others, as long as you continue to work on your own education and see in the school itself, in communicating with children and teaching, the main educational means.

Education is never and nowhere something complete and complete. It is in formation and change, which cannot be imagined without activity, movement, growth. If it is true that the education of others consists primarily in their inspiration, and this inspiration depends on the initiative of the inspirer, then it follows that such training for the teacher himself is a school of self-education in in the highest sense words. Since the teacher most day is engaged in learning, then his own further education should be easier for him than for other people, provided that his learning really is an inspiration to others and at the same time self-inspiration.”

Another outstanding teacher who left rules for teachers to guide in life was the great teacher Janusz Korczak, who said: “There are no children, there are people.” The example of his own life is a role model for all teachers of the present and future.

Henryk Goldschmidt (Janusz Korczak) born July 22, 1878. His father, a famous Warsaw lawyer, was called Jozef Goldschmidt, and his mother was Cecilia Gembicka. They were both from Jewish families that had long been assimilated into Polish society, so they never talked about their origins, and Henryk knew neither Yiddish nor Hebrew. He received good upbringing and grew up a devoted patriot of his country. Henryk studied at Faculty of Medicine University of Warsaw from 1898 to 1903.

As Janusz Korczak, he became famous thanks to his wonderful works: “Children of the Street” (1901), “Child of the Living Room” (1906), “Pugs, Joskis and Sruli” (1910), “King Matt I” (1923), “How to love a child" (1914), "The child's right to respect" (1929) and others.

Korczak began working as a doctor in 1903 in a small Warsaw children's hospital, where his passion for children's education. From the beginning of the 10s of the 20th century, he began working in an orphanage for Jewish orphans, with which he was associated until the end of his life.

In the orphanage there was a system of self-government that served self-education, instilling independence and justice. According to this system, the teacher was an assistant for the children. There was a wall newspaper, a mailbox for correspondence between pupils and teachers, a board for contacts with children, joint meetings, and a comrades' court (for which Korczak drew up an education code). Children could sue not only each other, but also adults. In the preface to the Code of Comrades' Court, Korczak wrote:

“If someone has done something wrong, the best thing to do is forgive them.

If you did something bad because you didn’t know it was bad, now you will know.

If you didn’t do something bad on purpose, you will be more careful in the future.

If he has done something bad, because it is difficult for him to get used to it, he will try not to do it again.

If he did something bad because he was persuaded, he will no longer listen.

If someone has done something bad, the best thing to do is forgive them and wait until they improve.”

Freedom of expression was respected in court; the judges were children, who were chosen in an atmosphere of complete publicity. The teacher played the role of a secretary with an advisory vote. The Judicial Council formed the basis for the Self-Government Council, which performed the functions of both legislative and executive body court. He developed principles for regulating the life of the Orphanage. The council included ten children and a teacher in the role of secretary and chairman.

The council made decisions that affected both the entire staff and individual groups of students. The decisions were temporary or permanent. The council carried out its educational functions through commissions on problems (for example, a commission for checking the cleanliness of textbooks and notebooks), to whose control and instructions all children were subject.

The Council then became executive agency, when they began to elect the children's diet, which was at the top of the children's self-government system and consisted of 20 deputies. The Sejm was elected by universal suffrage once a year. His tasks included making or rejecting decisions of the Self-Government Council, as well as establishing significant dates and holidays in the life of the House, awarding awards, etc. Later, the Seimas even took part in making decisions on the admission and expulsion of students.

Self-government bodies dealt with the decision and specific tasks(maintaining cleanliness and order, organizing concerts, performances, etc.), and permanent tasks(organization of work, protection of property, etc.).

However, self-government, despite its great powers, could not cancel the activities of the educators themselves, who were part of Pedagogical Council, who was responsible for the goals and results of education, child custody, program educational work, organization of life in the House and the development of each pupil.

In addition, Janusz Korczak’s reforms included the introduction wide system fine stimulation and motives for self-education. For example, a lost and found box, mailboxes, lists of thanks and apologies, a notary's office, "lists of fights", "lists of early risers" and "plebiscites of kindness and antipathy" through which pupils assessed each other, thereby establishing the categories of "citizenship" "

Janusz Korczak can be characterized as a great experimenter who denied any dogmatism and closedness of any system.

When did the second one begin? World War, the Germans created a ghetto in Warsaw, into which the Orphanage was moved in 1940. The systematic extermination of the Jewish population began on the territory of Poland.

With a green flag, a symbol of hope, prosperity, growth, as a sign of silent protest against the horrors of fascism, on August 5, 1942, children entered the carriage of the next train departing from the Gdansk railway station to the Treblinka death camp. With them was Janusz Korczak, who could have escaped because he was offered salvation by a German officer at the station, who had read his book “The Bankruptcy of Young Jack” as a child and recognized the writer. The great Janusz Korczak told him: “You are mistaken. Children come first!” And the door was slammed, and Dr. Janusz Korczak and his students died in the Treblinka death camp.

Korczak’s life is an example of the sacrifice with which all outstanding classics of pedagogy from Socrates to Sukhomlinsky associated the teaching profession. This is the bar that real Teachers have set, and every teacher can ask himself the question: “Am I ready for this?” The Teacher whom the students are waiting for always sacrifices in one way or another, giving a piece of himself to the children to one degree or another.

Pedagogical heritage J. Korczak also contains 10 commandments of education:

"1. Don't expect your child to be like you or what you want. Help him become not you, but himself.

2. Do not demand payment from your child for everything you have done for him. You gave him life, how can he thank you? He will give life to another, and he will give life to a third, and this is an irreversible law of gratitude.

3. Do not take out your grievances on your child, so that in old age you do not eat bitter bread. For whatever you sow, that will come back.

4. Don't look down on his problems. Life is given to everyone according to their strength and, rest assured, it is no less difficult for him than for you, and maybe more, since he has no experience.

5. Don't humiliate!

6. Don't forget that a person's most important meetings are his meetings with his children.

Pay more attention to them - we can never know who we meet in a child.

7. Don't torture yourself if you can't do something for your child. Torture if you can, but you don’t. Remember, not enough has been done for the child if everything has not been done.

8. A child is not a tyrant who takes over your whole life, not just a fruit of flesh and blood. This is the precious cup that Life has given you to store and develop creative fire within. This is the liberated love of a mother and father, who will grow not “our”, “their” child, but a soul given for safekeeping.

9. Know how to love someone else’s child. Never do to someone else what you would not want done to yours.

10. Love your child in any way - untalented, unlucky, adult. When communicating with him, rejoice, because a child is a holiday that is still with you.”

May be useful for teachers certain rules life, left by Korczak:

"1. If it is difficult, do not correct it immediately, but gradually.

2. Choose to begin with only one, the easiest flaw and, first of all, finish with it.

3. Don’t lose heart if there is no improvement for a long time or even worsening.

4. Don’t set too easy conditions, but such that you can win.

5. Don’t be too happy if you unlearn it right away; It’s easy to get rid of acquired defects, but difficult to get rid of congenital ones.

6. By doing what you don’t like and not doing what you are used to, you strengthen your will. And this is the most important thing. Become the master of your hands, feet, tongue, thoughts..."

The betting system as a way to know yourself, demonstrates wisdom educational approach Janusz Korczak and can also be added to any teacher’s collection . In his book “How to Love a Child,” J. Korczak describes the victory of a student using a betting system:

“I remember the last victory of one boy. He was standing on the stairs. Another boy rushed down the stairs, pushed him, this one pushed him. But he got up and fought back. And mine blushed, furrowed his eyebrows, bit his lips, clenched his fists... This lasted for a moment. And suddenly he rushed downstairs into the yard. He stood there for a long time and waited for him to calm down.

When the time for our bet came, he said smiling:

I almost lost, I was within a hair's breadth of a fight!

This boy is already an adult and says that thanks to the bet, he has forgotten how to fight.

I have probably fifty thousand such bets written down in my notebooks. Every week I make such bets with fifty or more different boys and girls. It's not about the candy, it's about winning.

They argue that they will get up as soon as they wake up, wash themselves properly, not be late for the table, read for fifteen minutes a day; that they will not pop up with answers at school, stand in the corner, forget, lose, interfere, pester, bother, give nicknames, chat; that they will diligently rewrite five lines a day and brush their teeth. What they will or will not do something.

Lying is hard to get rid of. Someone who lies often starts with fourteen times a week (twice a day).

Yes, but who checks that there is no deception? Nobody, because in order to win, you can specify any number.

Last week you reserved the right to lie fourteen times, and this week seven. Isn't that enough?

Is it difficult for you not to lie?

It was very difficult at first."

It should be noted that in order for this betting system to really work, the students’ trust in the teacher and the teacher’s own truthful way of life are important...

Pedagogical ethics studies the features, content, principles and functions of pedagogical morality, the nature of the moral activity of the teacher and moral relations in the teaching environment, and develops the foundations of pedagogical etiquette. Pedagogical etiquette- a set of ideas developed in the teaching environment specific rules communication and behavior of people professionally involved in training and education of the younger generation.

The moral aspect of the teaching profession involves personal responsibility everyone teaching worker for your actions and their consequences. The teacher is obliged to act in such a way that his students feel good, and not to allow any actions that cause harm or harm to them. He is free to do or break it moral duty. How and for what he uses his professional knowledge, skills and abilities depends on his professional ethics.

In most countries of the world, teachers have still not managed to create for themselves with the help of their professional organizations code of professional ethics. And in our country, instead of clearly formulated norms of pedagogical morality, there are numerous departmental instructions and legal regulations.

Moral norms, fixing rules or models of professional behavior, represent a certain desirable standard, in the maintenance of which the corresponding socio-professional group is interested. The norms of professional and pedagogical morality, the minimum of which are given below, are included in the structure of the moral consciousness of every effectively working teacher. For those who take their profession seriously and strive to reach heights pedagogical excellence, these norms cease to be demands from the outside, but turn into own beliefs.

Knowledge and conscientious execution of their professional responsibilities . Obviously, every teacher will agree that it is necessary to know and conscientiously fulfill their professional responsibilities, as discussed above. But not everyone adheres to this norm. Meanwhile, their ignorance, oblivion or dishonest execution leads to large human losses, moral and intellectual. Knowledge of this norm is of particular importance for future teachers. The conscious choice of the teaching profession presupposes knowledge of the responsibilities and norms associated with it in order to check how well the teacher candidate meets the requirements teaching profession requirements. Unfortunately, such self-examination occurs in many cases superficially and too late.

Professional passion. This standard presupposes the teacher’s complete dedication in performing his professional duties. To do your job well, you need to love it, giving it all your strength and abilities. This, according to psychologists, provides the opportunity for self-expression and brings a feeling of satisfaction and happiness.

Professional excellence and self-improvement. Professional amateurism is always immoral. It causes no less harm to society than open idleness. It reduces the level of education of children, prevents the accelerated introduction of highly effective methods and technologies, and advanced pedagogical experience into practice mass school. The professional skill of the teacher, on the contrary, increases the effectiveness of the entire pedagogical system, generates a sense of pride in human skill and self-confidence.

Flaw professional excellence Beginning teachers feel this especially acutely during the difficult years of professional adaptation for them. To get out of this state of professional immaturity, you need to engage in self-improvement of your personality: replenish and expand special and psychological-pedagogical knowledge, improve methodological skills, develop professionally significant qualities. And this needs to be done throughout the entire professional life of a teacher, following the wisdom of the ancients: teach less, learn more.

The minimum standard here should be Fluency the knowledge and skills that the teacher must transfer to students. For moral orientation, making correct moral assessments The teacher needs to freely manage a variety of knowledge, easily link them and correlate them with each other. This is especially important in the context of increased student awareness.

Of course, you can be a good teacher with different character traits. However, the following quality, as practice shows, are essential for successful professional activity and the progressive development of a teacher’s personality. This is Love ( goodwill) to children, self-discipline, patience, optimism, responsiveness, cheerfulness And liveliness. These valuable traits character does not appear by itself, but is developed and improved throughout the teacher’s professional activity. Moreover, along with their development, one should overcome negative traits, such as irritability, pettiness, pickiness, vindictiveness, domineering, touchiness, and talkativeness. Achieving a high level of professional excellence is impossible without continuous work on your pedagogical character.

Teachers' concern for the welfare of their students. Schools and teachers exist for students. This is often forgotten because students come and go, but teachers remain. First of all, it is overlooked that the school does not exist for students in general, but for each student individually. For a teacher, an individual student easily disappears into the mass of fellow students. Little depends on the attitude of the student to the teacher, but a lot depends on the attitude of the teacher to the student. For a teacher, this attitude is something secondary among many others; for a student, on the contrary, it can have a great - positive or negative - impact on his fate. Therefore, an urgent requirement of professional morality for teachers is to take care of the welfare of each individual student. What this benefit is in each specific case, the teacher must learn to decide for himself, based on an analysis of the personality of a particular student, his position in the class, family and relationships with surrounding children and adults. Morality requires constant creative tension from the teacher. The most important criterion morality pedagogical actions is a measure of caring for the student.

Following the norm “Do no harm!” involves a self-critical analysis by the teacher of his professional behavior.

Social function teacher education and self-education is to form professionally significant qualities of a teacher’s personality that maximally coincide with regulatory requirements his professional role.