Performer of artistic design work job description of the Russian Railways. Artistic and design materials. What he knows and knows

When an employee receives a new position, he must first familiarize himself with all the working nuances. These data are systematized in the job description - a detailed document that regulates the activities of the chief accountant from A to Z.

Based on the instructions, the employee can prove his case in the field of labor law, find out his rights and obligations, scope of activity and responsibility for mistakes made. The document also indicates the knowledge that the chief accountant should have. Before you begin your duties, you can analyze the requirements for the job in order to correctly assess your strengths.

A job description can be developed at each enterprise, regardless of the form of ownership and the amount of profit.

The structure of the job description

The document has a certain structure. The sequence of presentation of information by sections may be different, but the instruction must necessarily consist of the following items:

• general information;
• responsibilities;
• rights;
• responsibility.

At its discretion, the management of the organization may include sections on the level of qualification of a specialist and his knowledge, working conditions and the right to sign. If desired, the document may also cover other fundamental issues related to the quality of accounting.

The document must be signed by the head, sometimes a signature of his deputy is also required. The chief accountant is obliged to familiarize himself with the job description and confirm his agreement with his signature.

What will the general provisions say?

The instruction begins with the section "General provisions". It gives an idea of ​​the principles of accounting at a particular enterprise, makes the necessary accents and comments, points out the nuances in the work.

This paragraph includes a bit from all sections, summarizing the information into a single abstract. In this part of the document, it may be indicated that the main function of the chief accountant is timely accounting with control over the use of various types of resources in order to ensure the smooth functioning of the enterprise. Accounting is appointed by a separate division, which cannot be included in other departments. The chief accountant reports to the management of the organization. The manager has the right to appoint and dismiss an employee, based on the norms of the Labor Code and other regulations.

This section indicates the wishes about the level of education of a specialist and his work experience. Almost always, a higher education is required, but there are times when its absence is made up for by practice and experience in this field. If there is no chief accountant at the workplace, then his duties should be delegated to his deputy or a person from the state who can cope with the task. He must also be familiar with the instructions.

This paragraph regulates the procedure for accepting and transferring cases in the event that the chief accountant leaves his place temporarily or permanently. The conditions and terms for checking the reporting data and the level of accounting are prescribed. Also here you can find information about the powers of a specialist in the field of disposing of funds, liability and the algorithm for disposing of commodity and material assets.

"General Information" may also be supplemented by other sub-clauses if they reveal the principle of accounting and contribute to the ideal accounting discipline.

Often this part is skipped and not given due attention to it. This is fraught with errors and incidents, because it contains important aspects for successful accounting and analysis.

Duties of the chief accountant

The section on responsibilities is one of the largest. It is always described in great detail to avoid controversial situations. Usually the duties of the chief accountant at different enterprises are similar, but there are also individual features.

The duties of the chief accountant include:

1. Ensuring workflow with the use of computer technology and other effective methods to improve record keeping.
2. Accounting and analysis of cash, assets and values. It is also important to display transactions correctly using the double entry system.
3. Maintaining the organization's expenses and calculating the financial result.
4. Timely calculation and payment of fees and taxes, as well as payments of wages and other benefits.
5. Control over possible theft and monitoring of objects put on the balance sheet of the enterprise.
6. Compilation and submission of the necessary reports to the inspection bodies in due time.
7. Analysis of the reserves and resources of the company in order to prevent economic losses (in the event that the company does not have an economist).
8. Carrying out activities to raise the level of accounting knowledge.
9. Carrying out inspections on time.
10. Preservation and transfer of documentation to the archive for storage.
11. Carrying out an inventory within the framework of the current legislation.
12. Monitoring the repayment of accounts payable.
13. Helping other employees to improve their knowledge of accounting and analysis.

The chief accountant has a large number of responsibilities. But all of them are easily doable if you follow the rules of bookkeeping, exclude fraud and other illegal actions.

An accountant must responsibly approach the performance of his functions, otherwise he may even incur criminal punishment.

Rights of the chief accountant

A qualified specialist also has a list of rights that must be provided by top management. These include the right to develop norms and obligations for subordinates and the ability to demand from them a clear implementation. Also, the chief accountant can dismiss, move and appoint staff units, if there are reasons for this. This decision must first be agreed with the manager.

The ability to analyze, approve, reject agreements, contracts, orders and other documentation within the framework of existing powers is another right of the chief accountant. He may require the heads of departments to ensure the safety of material assets, to conduct accounting activities in order to prevent theft. Chief accountants have the right to demand from management to improve accounting, tax, warehouse accounting, review the norms for the cost of raw materials and labor resources and improve the regulatory framework that is being developed within the enterprise.

The chief accountant also has the right to receive complete and real information about the financial condition of the organization, because he is fully responsible for the correctness of accounting. Incorrectly provided data or deliberately distorted information removes responsibility from the employee. There is a right to review the bonuses of employees in the event that they did not achieve the set conditions or the work was performed poorly. The chief accountant may also recommend reducing bonuses and allowances if the financial situation of the enterprise requires it.

The same system applies to damage to the production process or the organization as a whole. A specialist can develop a scheme for deducting penalties from wages. In narrow production areas, the chief accountant has individual rights that are unique to this segment. He also has the rights that all employees have. These include: the right to rest, vacation, absence due to illness, etc.

What should an employee know?

Requirements for the level of knowledge of the employee, each manager puts forward individually. It all depends on personal wishes, the specifics of work, wages and other important factors.

There is a standard list of knowledge that the chief accountant should have:

• knowledge of the legislation that regulates accounting, tax, personnel, statistical, management accounting;
• legal awareness (at least the basics of law);
• be aware of the development, completion and submission to the regulatory authorities of reporting, regulatory and methodological documentation;
• know the rules and principles of accounting;
• have knowledge in the field of accounting ethics, business cooperation and psychology;
• knowledge about the specifics, strategy, plans of the enterprise;
• have information about accounting records, terminology, methods, starting with business operations and ending with the calculation of the financial result;
• know what an audit is and ideally be able to conduct such a check;
• possession of knowledge about tax transactions, fees, terms of their payment and penalties;
• have a wealth of knowledge about conducting an inventory, audit, settlements with debtors and creditors;
• possession of a computer, office equipment;
• Perfect knowledge of accounting and tax programs;
• be aware of the latest developments in the field of legislation, accounting and programs that are used in this sector;
• possess at least minimal information security skills;
• know the rules for storing documentation, archiving and liquidating it (if necessary);
• own data on international accounting, especially when it comes to an international company;
• know the norms of labor protection and the principles of personnel accounting.

To know if the management does not require too much from the chief accountant, you need to familiarize yourself with the legislation, the Charter of the enterprise, internal regulations, orders within the organization.

Responsibility of the chief accountant

Accounting requires the most responsible approach. When the chief accountant starts work, he takes responsibility for its results. Compliance with the norms of the law, internal regulatory documents is mandatory, otherwise the specialist may be reprimanded, and in the worst cases, may even be fired. Cases of criminal liability of the chief accountant are also not uncommon, if the fact of theft, etc. has been proven.

The chief accountant is responsible if:

1. Errors in accounting that led to data distortion and serious negative changes.
2. Inconsistency of the display of business transactions with the legislative framework.
3. Incorrect settlement with creditors and debtors.
4. Violation of the plan for conducting inspections, audits, inventory and other procedures that are systematic and mandatory.
5. Non-compliance with the job description, management orders, internal regulations, etc.
6. Violation of labor discipline, failure to appear at the workplace or systematic delays.
7. Failure to comply with the confidentiality rules, if this is a mandatory condition in the Collective Agreement of the enterprise.
8. The facts that the chief accountant withheld important facts about the financial condition, which led to negative consequences.
9. Damage to the company.

There are such types of legal responsibility of the chief accountant:

• criminal, if a crime was committed;
• administrative (when reporting is not submitted on time, incorrect primary accounting, etc.);
• disciplinary, when there was a fact of violation of labor discipline;
• material - the need to compensate for the damage that was received due to the non-professionalism of the accountant.

When the issue of punishment is considered, the reason for the commission of the situation is taken into account. This may be intent (direct or indirect) or negligence (negligence or arrogance).

The degree of punishment may vary depending on how often the employee makes mistakes. If the mistake was made once and did not have serious consequences, then you can limit yourself to a reprimand. But in the event that the violations are systematic or this entailed penalties, then administrative punishment is indispensable.

A clear definition of punishment contributes to a sense of responsibility and is an incentive for quality work.

The accountant may also bear responsibility after he has left the position.

Working conditions

In order for the work process to be fruitful and the functions of an accountant to be fully performed, it is necessary to provide decent working conditions. The discipline of responsibility and order must be established in the team, ethics and moral standards must be observed.

The workplace must be equipped with the necessary furniture, safety items (safe, fireproof cabinets, etc.). Particular attention should be paid to computer equipment, because the activity of a modern accountant is impossible without accounting programs. This section specifies the algorithm for leaving on business trips, if the workflow requires it.

Harmful working conditions are also regulated. If the chief accountant, when conducting an inventory, audit or other activities, has to travel to facilities where there are harmful working conditions, then this must be previously agreed with him. The chief accountant can be allocated official transport in order to quickly cope with his tasks.

The work schedule should be normalized, processing can be additionally encouraged. Working conditions at each enterprise are different, so it is important for the employee to analyze this section in the job description. It is no less important than the duties or rights of the employee.

conclusions

The job description of the chief accountant is one of the basic documents that fully covers his activities, conditions, principles and prospects for work. After studying the information, we can conclude what incentives and punishments the employee can expect, what powers he has and the degree of influence on others.

Properly designed instructions will avoid misunderstandings and conflict situations. It is not mandatory, like the Charter of the enterprise or the Collective Agreement, for example, but with the help of this document many working points can be clarified.

Also, the advantage of the job description is that it can be adjusted during the operation of the enterprise. The introduction of new items will improve the quality of work of the chief accountant and open up new facets of activity.

Job description of the chief accountant (standard sample)

I approve

(name of company,

enterprises, etc. his exact (surname, initials)

legal form) _________________________

(director or other

Job description

chief accountant

______________________________________________

(name of organization, enterprise, etc.)

20__ N_________

This job description has been developed and approved for

on the basis of an employment contract with __________________________________________

(name of the position of the person for whom

And in accordance with

this job description has been drawn up)

the provisions of the Labor Code of the Russian Federation and other regulatory

acts regulating labor relations in the Russian Federation.

1. General Provisions

1.1. The chief accountant belongs to the category of managers, is hired and dismissed from it by order of the director of the enterprise.

1.2. The chief accountant reports directly to the director of the enterprise, and on certain issues coordinates his work with the deputy director for financial matters and personnel.

1.3. A person who has a higher professional (economic, financial and economic) education and experience in financial and accounting (financial and economic) work in senior positions for at least _______ years is appointed to the position of chief accountant.

1.4. In his activities, the chief accountant is guided by:

Legislative and regulatory documents regulating accounting and reporting issues

Methodological materials on relevant issues

The company's charter

Internal labor regulations

Orders and instructions of the director of the enterprise

Regulations on the accounting of the enterprise

This job description.

Decrees, orders, orders, other guidance, methodological and regulatory materials of financial and control and audit bodies on the organization of accounting and reporting, as well as those related to the financial and economic activities of the enterprise

Civil law, financial and tax law

Structure of the enterprise, strategy and prospects for its development

Regulations and instructions for the organization of accounting at the enterprise, the rules for its maintenance

The procedure for acceptance, posting, storage and expenditure of inventory items, cash and other valuables

Methods for economic analysis of the economic and financial activities of an enterprise, identifying intra-economic reserves

Modern means of computer technology and the possibility of their application to perform accounting and computational work and analyze the production, economic and financial activities of the enterprise

labor law

1.6. During the absence of the chief accountant, his duties are performed by a deputy appointed in the prescribed manner and bearing full responsibility for the proper performance of the duties of the chief accountant.

II. Functions

The chief accountant has the following functions:

2.1. Management of accounting and reporting in the enterprise.

2.2. Formation of accounting policy with the development of measures for its implementation.

2.3. Providing methodological assistance to employees of the company's divisions on accounting, control and reporting.

2.4. Ensuring the preparation of payroll calculations, charges and transfers of taxes and fees to budgets of different levels, payments to banking institutions.

2.5. Identification of on-farm reserves, implementation of measures to eliminate losses and unproductive costs.

2.6. Introduction of modern technical means and information technologies.

2.7. Control over the timely and correct execution of accounting documentation.

2.8. Ensuring healthy and safe working conditions for subordinate performers, monitoring their compliance with the requirements of legislative and regulatory legal acts on labor protection.

III. Job Responsibilities

To perform the functions assigned to him, the chief accountant of the enterprise must:

3.1. To carry out the organization of accounting of economic and financial activities and control over the economical use of material, labor and financial resources, the safety of the property of the enterprise.

3.2. Form an accounting policy in accordance with the legislation on accounting, based on the structure and characteristics of the enterprise, the need to ensure its financial stability.

3.3. Organize the accounting of property, liabilities and business transactions, incoming fixed assets, inventory items and cash, the execution of cost estimates, the performance of works (services), the results of the financial and economic activities of the enterprise, as well as financial, settlement and credit operations, timely reflection on accounts of accounting operations related to their movement.

3.4. Monitor compliance with the procedure for processing primary and accounting documents, settlements and payment obligations, spending the payroll fund, conducting inventories of fixed assets, inventories and cash, checking the organization of accounting and reporting, as well as documentary audits in the company's divisions (branches ).

3.5. Take measures to prevent shortages, illegal spending of funds and inventory items, violations of financial and economic legislation.

3.6. Ensure the legality, timeliness and correctness of paperwork, work (services) performed, payroll calculations, the correct calculation and transfer of taxes and fees to the federal, regional and local budgets, insurance premiums to state non-budgetary social funds, payments to banking institutions, funds for financing of capital investments, repayment in due time of debts to banks on loans, as well as deductions of funds for material incentives for employees of the enterprise.

3.7. Participate in the preparation of materials on shortages and theft of funds and inventory items, control the transfer, if necessary, of these materials to the investigative and judicial authorities.

3.8. Lead the work on the preparation and adoption of a working chart of accounts, forms of primary accounting documents used to process business transactions for which standard forms are not provided, develop forms of internal accounting documents, as well as ensure the procedure for conducting inventories, monitoring business transactions, compliance with technology processing of accounting information and workflow procedures.

3.9. Participate in the economic analysis of the economic and financial activities of the enterprise according to accounting and reporting data in order to identify on-farm reserves, eliminate losses and unproductive costs.

3.10. Carry out work to ensure strict observance of staff, financial and cash discipline, estimates of administrative and economic and other expenses, the legality of writing off shortages, receivables and other losses from accounting accounts, the safety of accounting documents, their execution and delivery in the prescribed manner to the archive.

3.11. Take measures to accumulate financial resources to ensure the sustainability of the enterprise.

3.12. To ensure the rational organization of accounting and reporting at the enterprise based on the maximum centralization of accounting and computing work and the use of modern technical means and information technologies, progressive forms and methods of accounting and control, the formation and timely presentation of complete and reliable accounting information about the activities of the enterprise, its property status , income and expenditure, as well as the development and implementation of measures aimed at strengthening financial discipline.

3.13. Interact with banks on the placement of free financial resources on bank deposits (certificates) and the acquisition of highly liquid government securities, control over the conduct of accounting transactions with deposit and loan agreements, securities.

3.14. Participate in the development and implementation of rational planning and accounting documentation, progressive forms and methods of accounting based on the use of modern computer technology.

3.15. Ensure the preparation of a balance sheet and operational summary reports on income and expenditure of funds, on the use of the budget, other accounting and statistical reporting, and submit them in the prescribed manner to the relevant authorities.

3.16. Provide methodological assistance to employees of departments of the enterprise on accounting, control, reporting.

3.17. Manage the company's accounting department.

4.1. Represent the interests of the enterprise in relations with other structural divisions of the enterprise and other organizations on financial, economic and other issues.

4.2. Establish job responsibilities for employees subordinate to him, so that each employee knows the scope of his duties and is responsible for their implementation. Employees of other departments involved in accounting, on all issues of organization and maintenance of accounting and reporting, are subordinate to the chief accountant.

4.3. Submit proposals for the improvement of economic and financial activities for consideration by the management of the enterprise.

4.4. Sign and endorse documents within their competence.

4.5. Timely receive information and documents (orders, orders, contracts, estimates, reports, standards, etc.) from the heads of the enterprise's departments (specialists) necessary for the performance of their duties. (For untimely, poor-quality execution and compilation of these documents, the delay in their transfer for reflection in accounting and reporting, for the unreliability of the data contained in the documents, as well as for the preparation of documents reflecting illegal operations, the responsibility is borne by the officials who compiled and signed these documents ).

4.6. Submit for consideration by the director of the enterprise submissions on the appointment, transfer, dismissal of accounting employees, proposals for their encouragement or the imposition of penalties on them.

4.7. Involve specialists from the departments of the enterprise in solving the tasks assigned to it (if it is provided for by the regulations on departments, if not, with the permission of the head).

4.8. Require the director of the enterprise to assist in the performance of his duties and rights.

V. Responsibility

5.1. For failure to perform (improper performance) of their official duties provided for by this job description, to the extent determined by the labor legislation of the Russian Federation.

5.2. For offenses committed in the course of carrying out their activities - within the limits determined by the administrative, criminal and civil legislation of the Russian Federation.

5.3. For causing material damage - within the limits determined by the labor, criminal and civil legislation of the Russian Federation.

VI. Relationships, relationships

Note. This section is presented in addition to this manual for use by users at their own discretion.

To perform the functions and exercise the rights provided for by this instruction, the chief accountant interacts:

6.1. With the director for:

Receiving: orders, instructions, instructions, correspondence sent to the accounting department

Submissions: certificates, information, information on financial matters of the enterprise upon request, draft orders, memos, reports and any other information arising from accounting.

6.2. With deputy directors in agreement with the director on:

Receiving: orders, instructions, requests, memos, correspondence sent to the accounting department

Submissions: certificates, statements, information, information on the status of settlements, on the availability of fixed assets and other inventory items and other information arising from accounting.

6.3. With the heads of departments of the enterprise on the following issues:

Receiving: contracts, information about contracts, orders for the admission, dismissal and relocation of employees of the enterprise, receipts, checks for the purchase of inventory items, advance reports on the expenditure of funds for travel and household expenses, reports on the work done on business trips, spending standards funds, estimates for spending money on representation and travel expenses, maintenance of branches, timesheets and other documents and information necessary for accounting

Representations: information on the status of settlements with debtors and creditors, information on the norms of spending money on travel expenses, on accrued wages and other social insurance payments, cash on the implementation of the enterprise.

6.4. With subordinate employees of the accounting department on the following issues:

Obtaining: any information arising from accounting, certificates, reports and declarations that originate outside the enterprise

Submissions: official job descriptions, memos with a resolution to execute cash payments, orders, instructions, requests for information, regulatory documents on accounting, chart of accounts and other reference information on accounting.

6.5. With commercial banks on:

Obtaining: written explanations, instructions on interaction with banks, agreements on opening and servicing a bank account, agreements on the placement of credit funds, certificates of open bank accounts and the availability of funds on them and other documents and requirements of banks subject to execution

Submissions: bank payment documents and attachments to them, duly filled out, cards of sample signatures of loan administrators, necessary documents for opening accounts (currency, ruble, deposit, loan and other accounts).

6.6. With inspections of the Ministry of Taxes and Duties, with the bodies of the Statistical Office, with extra-budgetary funds, the Government of Moscow on the following issues:

Obtaining: acts of on-site and in-house audits of the correctness of paying taxes to the budget, protocols of audits on detected violations of tax laws, certificates of the absence of debts in paying taxes to the budget and the absence of violations of tax laws, requests for counter audits

Submissions: annual, quarterly reporting, monthly declarations on the payment of taxes to the republican and city budgets, individual information about the income received by the employees of the enterprise, documents on requirements for conducting counter audits, acts of reconciliation of balances on settlements with the budget for taxes and fees, accounting policies of the enterprise, an annual conclusion of an audit firm on the reliability of accounting and other information necessary to verify the correctness of the calculation and payment of taxes and fees to the budget.

6.7. With audit firms on:

Receipt of: audit reports on checking the state of accounting, consultations on the reflection of financial and economic operations on the accounts of accounting

Submissions: all accounting documents required for audits, clarifications on the reflection in the accounting of financial and economic transactions.

The job description was developed in accordance with ________________

(Name,

_____________________________.

document number and date)

Head of an enterprise (organization) (initials, surname)

under the subordination of the chief accountant _________________________

or Head of Human Resources (signature)

enterprises (organizations)

20__

Job description of the chief accountant

Section: Sample Documents

Document type: Instruction

JOB DESCRIPTION

chief accountant

(approximate)

1. GENERAL PROVISIONS

1.1. This job description defines the functional duties, rights and responsibilities of the chief accountant of the Organization.

1.2. The chief accountant is appointed to the position and dismissed from the position in accordance with the procedure established by the current labor legislation by order of the head of the Organization.

1.3. The Chief Accountant reports directly to the head of the Organization.

1.4. A person who has a higher professional (economic) education and at least 5 years of experience in financial and economic work, including in managerial positions, is appointed to the position of chief accountant.

1.5. The chief accountant must know:

Accounting legislation

Decrees, orders, orders, other guidance, methodological and regulatory materials of financial and control and audit bodies on the organization of accounting and reporting, as well as those related to the economic and financial activities of the Organization

Structure of the Organization, strategy and prospects for its development

Regulations and instructions for the organization of accounting in the Organization, the rules for its maintenance

The order of registration of operations and the organization of document flow by accounting areas

Forms and procedure for financial settlements

Methods of economic analysis of economic and financial activities of the Organization, identification within economic reserves

Settlement rules with debtors and creditors

Terms of taxation of legal entities and individuals

The procedure for writing off from the accounting accounts of shortages, receivables and other losses

Rules for conducting inventories of cash and inventory items

The procedure and terms for compiling balance sheets and reporting

Rules for conducting inspections and documentary audits

Modern means of computer (computer) technology and the possibility of their application to perform accounting and computing work and analyze the production, economic and financial activities of the Organization

Advanced domestic and foreign experience in improving the organization of accounting

Economics, organization of production, labor and management

Basics of production technology

Market methods of managing

labor law

Rules and norms of labor protection.

2. FUNCTIONAL RESPONSIBILITIES

Note. The functional responsibilities of the chief accountant are determined on the basis and to the extent of the qualification characteristics for the position of chief accountant and can be supplemented, clarified when preparing the job description based on specific circumstances.

Chief Accountant:

2.1. Carries out the organization of accounting of economic and financial activities and control of the economical use of material, labor and financial resources, the safety of the property of the Organization.

2.2. Forms an accounting policy in accordance with the legislation on accounting based on the structure and characteristics of the Organization's activities, the need to ensure its financial stability.

2.3. Leads the work on the preparation and adoption of the working chart of accounts, forms of primary accounting documents used to process business transactions for which standard forms are not provided, the development of forms of internal accounting documents, as well as ensuring the procedure for conducting inventories, monitoring business transactions, compliance with processing technology accounting information and document flow.

2.4. Ensures the rational organization of accounting and reporting in the Organization and in its divisions based on the maximum centralization of accounting and computing work and the use of modern technical means and information technologies, progressive forms and methods of accounting and control, the formation and timely presentation of complete and reliable accounting information on the activities of the Organization , his property status, income and expenses, as well as the development and implementation of measures aimed at strengthening financial discipline.

2.5. Organizes accounting of property, liabilities and business transactions, incoming fixed assets, inventory items and cash, timely reflection on the accounting accounts of operations related to their movement, accounting for production and distribution costs, execution of cost estimates, sales of products, performance of work ( services), the results of the economic and financial activities of the Organization, as well as financial, settlement and credit operations.

2.6. Ensures the legality, timeliness and correctness of paperwork, the preparation of economically sound reporting cost estimates for products, work (services) performed, payroll calculations, the correct calculation and transfer of taxes and fees to the federal, regional and local budgets, insurance premiums to state non-budgetary social funds , payments to banking institutions, funds to finance capital investments, repayment of debts to banks on loans in a timely manner, as well as the allocation of funds for material incentives for employees of the Organization.

2.7. Carries out control over compliance with the procedure for processing primary and accounting documents, settlements and payment obligations, spending the payroll fund, setting official salaries for employees of the Organization, conducting inventories of fixed assets, inventories and cash, checking the organization of accounting and reporting, as well as documentary audits in departments of the organization.

2.8. Participates in the economic analysis of the economic and financial activities of the Organization according to accounting and reporting data in order to identify on-farm reserves, eliminate losses and unproductive costs.

2.9. Takes measures to prevent shortages, illegal spending of funds and inventory items, violations of financial and economic legislation. Participates in the preparation of materials on shortages and theft of funds and inventory items, controls the transfer, if necessary, of these materials to the investigative and judicial authorities.

2.10. Takes measures to accumulate financial resources to ensure the financial stability of the Organization.

2.11. Interacts with banks on the placement of free financial resources on bank deposits (certificates) and the acquisition of highly liquid government securities, control of accounting transactions with deposit and loan agreements, securities.

2.12. Works to ensure strict observance of staff, financial and cash discipline, estimates of administrative and other expenses, the legality of write-offs from accounting accounts of shortages, receivables and other losses, the safety of accounting documents, their execution and delivery in the prescribed manner to the archive.

2.13. Participates in the development and implementation of rational planning and accounting documentation, progressive forms and methods of accounting based on the use of modern computer technology.

2.14. Ensures the preparation of a balance sheet and operational summary reports on income and expenditure of funds, on the use of the budget, other accounting and statistical reporting, and submitting them in the prescribed manner to the relevant authorities.

2.15. Provides methodological assistance to employees of the Organization's divisions on accounting, control, reporting and economic analysis.

2.16. Supervises accounting staff.

3. RIGHTS

The chief accountant has the right:

3.1. Get acquainted with the draft decisions of the head of the organization relating to the activities of the department headed.

3.2. Participate in the discussion of issues related to their official duties.

3.3. Submit proposals to the head of the organization to improve the activities of the headed department.

3.4. Liaise with the heads of other structural divisions of the organization.

3.5. Sign (vise) documents within their competence.

3.6. Make proposals to the management of the organization on encouraging distinguished employees, imposing penalties on violators of production and labor discipline.

3.7. Require the head of the organization to assist in the performance of their duties and rights.

4. RESPONSIBILITY

The Chief Accountant is responsible for:

4.1. For failure to perform or improper performance of their duties stipulated by this job description - in accordance with the current labor legislation.

4.2. For offenses committed during the period of its activities - in accordance with the current civil, administrative and criminal legislation of the Russian Federation.

4.3. For causing material damage - in accordance with the current legislation of the Russian Federation.

4.4. For violation of the Internal Labor Regulations, fire safety and safety regulations established in the Organization - in accordance with the current legislation of the Russian Federation.

5. WORKING CONDITIONS

5.1. The mode of work of the chief accountant is determined in accordance with the Internal Labor Regulations established in the Organization.

5.2. In connection with the production need, the chief accountant may go on business trips (including local ones).

5.3. To resolve operational issues related to financial and economic activities, the chief accountant may be allocated official vehicles.

Job description of the chief accountant of the institution

General provisions

1.1. This job description defines the functional duties, rights and responsibilities of the chief accountant of the institution.

1.2. A person who has a higher professional (economic, financial and economic) education and at least 5 years of experience in financial and accounting (financial and economic) work in senior positions is appointed to the position of chief accountant.

1.3. The chief accountant is appointed and dismissed from his position in accordance with the procedure established by the current labor legislation by order of the head of the institution.

1.4. The chief accountant is directly subordinate to the head of the institution.

1.5. The chief accountant cannot be assigned duties related to direct liability for cash and inventory. He is prohibited from receiving directly by checks and other documents funds and inventory items for the institution.

1.6. During the absence of the chief accountant, the rights and obligations of the chief accountant are transferred to _____ (position title) in accordance with the order issued by the institution.

1.7. Manages the accounting department.

1.8. The chief accountant must know:

Accounting legislation

Decrees, orders, orders, other guidance, methodological and regulatory materials of financial and control and audit bodies on the organization of budget accounting and reporting, as well as those related to the economic and financial activities of the institution

Civil law, financial, tax and economic legislation

Structure of the institution, strategy and prospects for its development

Regulations and instructions for organizing budget accounting in an institution, rules for its maintenance

The order of registration of operations and the organization of document flow by accounting areas

Forms and procedure for financial settlements

Methods of economic analysis of the economic and financial activities of an institution, identification of on-farm reserves

The procedure for acceptance, posting, storage and expenditure of funds, inventory and other valuables

Rules for settlements with debtors and creditors

Terms of taxation of legal entities and individuals

The procedure for writing off budget accounting for shortages, receivables and other losses

Rules for conducting inventories of cash and inventory items

The procedure and terms for compiling budget reporting, tax returns

Rules for conducting inspections and documentary audits

Modern means of computer (computer) technology and the possibility of their application to perform accounting and computing work and analyze the production, economic and financial activities of the enterprise

Economics, organization of production, labor and management

Market methods of managing

Labor legislation rules and norms of labor protection.

1.9. The chief accountant is guided in his work by:

a) the Constitution of the Russian Federation

b) Federal Law No. 129-FZ of November 21, 1996 On Accounting

c) The Unified Chart of Accounts approved by Order No. 157n of the Ministry of Finance of Russia dated 01.12.2010 The Chart of Accounts for Budgetary Accounting and Instructions for its Application approved by Order No. 162n of the Ministry of Finance of Russia dated 06.12.2010

d) Instructions on the procedure for compiling and submitting annual, quarterly and monthly reports on the execution of the budgets of the budget system of the Russian Federation, approved by order of the Ministry of Finance of Russia dated December 28, 2010 No. 191n

e) Tax Code of the Russian Federation

f) Labor Code of the Russian Federation

g) the Budget Code of the Russian Federation

h) Civil Code of the Russian Federation

i) the Housing Code of the Russian Federation

j) Orders of the Ministry of Finance of Russia, other regulatory legal acts.

Job description of an accountant of a budgetary institution

The job description of an accountant of a budgetary institution is developed on the basis of the usual standard job description of an accountant and the Unified Qualification Directory of Positions. The text of the instruction contains requirements regarding the qualifications of an accountant, defines his rights and responsibilities. The paragraph "General Provisions" describes in detail the knowledge that an accountant of a budgetary institution should have.

The most important part of the job description is the job description of the accountant. Clearly defined responsibilities allow you to organize the work process in an optimal way. Understanding their functions allows a new accountant to enter the position as soon as possible, thereby ensuring the continuity of the work of the accounting department of an enterprise or organization.

On our website, you can download a typical job description for an accountant and, based on it, develop a more specific instruction, taking into account the specifics of your organization.

Job description of the chief accountant (2)

I. General provisions

1. The chief accountant belongs to the category of managers.

2. A person who has a higher professional (economic, financial and economic) education and at least 5 years of experience in financial and accounting (financial and economic) work in senior positions is appointed to the position of chief accountant.

3. Appointment to the position of chief accountant and dismissal from it is made by the director of the enterprise.

4. The chief accountant must know:

4.1. Accounting legislation.

4.2. Decrees, orders, orders, other guidance, methodological and normative materials of higher, financial and auditing bodies on the organization of accounting and reporting, as well as those related to the economic and financial activities of the enterprise.

4.3. Civil law, financial, tax and economic legislation.

4.4. The structure of the enterprise, strategy and prospects for its development.

4.5. Regulations and instructions for the organization of accounting at the enterprise, the rules for its maintenance.

4.6. The order of registration of operations and the organization of document circulation by areas of accounting.

4.7. Forms and procedure for financial settlements.

4.8. Methods of economic analysis of the economic and financial activities of the enterprise, the identification of intra-economic reserves.

4.9. The procedure for acceptance, posting, storage and expenditure of funds, inventory and other valuables.

4.10. Settlement rules for debtors and creditors.

4.11. Conditions of taxation of legal entities and individuals.

4.12. The procedure for writing off from accounting accounts of shortages, receivables and other losses.

4.13. Rules for conducting inventories of cash and inventory items.

4.14. The procedure and terms for compiling the balance sheet and reporting.

4.15. Rules for conducting inspections and documentary audits.

4.16. Modern means of computer technology and the possibility of their application to perform accounting and computational work and analysis of the production, economic and financial activities of the enterprise.

4.17. Advanced domestic and foreign experience in improving the organization of accounting.

4.18. Economics, organization of production, labor and management.

4.19. Fundamentals of production technology.

4.20. Market methods of managing.

4.21. Legislation on labor and labor protection of the Russian Federation.

4.22. Rules and norms of labor protection, safety measures, industrial sanitation and fire protection.

Preview:

CONSIDERED APPROVED

at a meeting of the Methodological Director of the MBOUDD "GMUK No. 2"

associations of teachers ________________ М.А. Zolotova

MBOUDD "GMUK No. 2" "___" __________________ 2013 "___" _______________ 2013

WORKING

PROGRAM

vocational training

by profession "Executor of artistic and design works"

Code 072500.01

Developed - teacher

ILYUKHINA Nadezhda Petrovna

AGREED

Deputy director of management

V.Yu. Ivanov

"___" _____________2013

G. Vladimir

PROGRAM

PROFESSIONAL TRAINING

By profession "Executor of artistic and design works"

EXPLANATORY NOTE

The professional training program for the profession "Executor of art and design works" was developed on the basis of the Federal State Educational Standard of primary vocational education for the profession 072500.01 Performer of art and design work.

The program includes three sections:

• explanatory note;
• main content with an approximate distribution of teaching hours by course sections; requirements for the level of training of graduates;
• syllabus.

1. Relevance of the program

Art and design works are distinguished by the variety of reflections of school life. The decoration at the school reflects the processes, events, holidays. In the classroom, students in an organized and interested manner perform a variety of types of work: type inscriptions using poster pens, brushes, overhead letters, stencils, font compositions titles, texts, sketches of posters, emblems, projects, layouts, placement of exhibits at exhibitions that are becoming traditions in school. It brings students together, allows you to feel like direct participants in events, to see yourself as if from the outside.

An artistically designed idea, event, fact teaches schoolchildren to develop and construct their own point of view, attitude to current events, educates aesthetic taste, historical memory, worldview.

The history of decorative design art testifies to its great educational impact on others, and this distinguishes design art from other types (painting, graphics).

Decorative design art exists quite independently, it differs from such art forms as painting or graphics by its propaganda character. It is always at the center of social life, people's relationships, reflects the main historical milestones in the formation of society, the state, and is designed to support a full-blooded spiritual life.

2. Purpose:

• introduce the profession of graphic designer;
• to teach the basic techniques of artistic and decorative art;
• educate artistic and aesthetic perception of the world.

3. Tasks:

• to teach the perception of various types of art, artistic techniques;
• to acquaint with art and design art, areas of its application;
• teach the basic techniques, techniques and technologies of design work;
• teach how to make font inscriptions (with poster pens, brushes, using a stencil);
• to teach how to develop your projects, analyze them;
• to form ideas in the field of drawing and painting in relation to the basics of arts and crafts (art design, interior design, color science);
• develop the artistic and creative abilities of students;
• develop artistic taste, general culture;
• to cultivate a positive perception of the art and culture of the native land and the peoples of the world;
• prepare children for an informed choice of profession.

4. Educational aspects

The implementation of the program graphic designer contributes to the formation of the artistic culture of students. The program is aimed at vocational guidance of students and the development of their creative abilities, communication skills and socialization.

5. Age, age features

The program is designed for teaching children of middle school age. The program takes into account the age characteristics of schoolchildren, it includes excursions, projects and creative work.

6. Forms of work

To implement the program, the following forms of educational work are used: excursions, training sessions, exhibitions of children's creativity: projects, placement of exhibits at a school exhibition, release of a school newspaper, making models of a school interior.

In terms of the coverage of children in the classroom, individual, group, individual-group and frontal work is necessary.

7. Working methods

When using this program, the following methods of education and upbringing are applied: excursion, conversations, discussion, story; viewing illustrations, posters, announcements, projects, layouts, emblems, screensavers; observations; competitions, explanation, display, exhibition of creative works, comparison and analogy, juxtaposition; creation of problem-search situations; analysis.

The program provides for a combination of independent, collective work of children and work in groups, as well as the activities of the entire association.

8. Conditions for the implementation of the program- 2 years

QUALIFICATION CHARACTERISTICS

Profession - performer of artistic and design works

Qualification - 2nd category

The executor of art and design work must have general competencies, including the ability to:

Understand the essence and social significance of your future profession, show a steady interest in it.

Organize your own activities, based on the goal and ways to achieve it, determined by the leader.

Analyze the working situation, carry out current and final control, evaluate and correct their own activities, be responsible for the results of their work.

Search for information necessary for the effective performance of professional tasks.

Use information and communication technologies in professional activities.

Work in a team, communicate effectively with colleagues, management, customers.

Perform military duty, including with the application of acquired professional knowledge (for young men).

The performer of artistic and design work must have professional competencies corresponding to the main types of professional activity:

Carrying out preparatory work.

To make designs of bases for art and design works.

Prepare work surfaces from various materials for artistic and design work.

Compose colors.

Decorate backgrounds.

Make simple templates.

Cut out stencils of original fonts and decorative elements.

Perform artistic inscriptions.

Perform painting drawings of a compositional solution of medium complexity according to sketches and under the guidance of an artist.

Produce volumetric elements of decoration from various materials.

Create three-dimensional compositions.

Perform layout elements.

Prepare for use original images, including photographic ones.

Combine design elements and inscriptions in promotional materials.

Control the quality of work performed.

1. ECONOMIC COURSE

1.1. "Fundamentals of Market Economy and Entrepreneurship"

Thematic plan

Topic 1. Introduction to economics

The subject of economics. Analysis of the economic information necessary for the organization in their professional activities.

Topic 2. Principles and mechanisms of the market

Principles of market economy. The interaction of supply and demand. Price. Price functions: informational, motivational and normalizing.

Topic 3. Markets for factors of production

Labor market. Unemployment. Stocks and bods market.

Topic 4. Economic conditions of the firm (enterprise)

Ownership and organizational and legal forms of the firm (enterprise). Costs of the firm (enterprise). Profit and loss of the firm (enterprise). Attributes of the firm (enterprise): founders, authorized capital, legal address, bank account, etc.

Circulation of goods, services, resources and payments in the economy. Income of the firm (enterprise).

Topic 5. State budget and taxes

State budget: revenues and expenses. Taxation system.

Topic 6. Entrepreneurship

The concept of a business plan. Marketing. Product development and creation, product positioning, product promotion process and pricing. Management.

2. GENERAL PROFESSIONAL COURSE

2.1. “Fundamentals of Legislation. Ethics of professional activity»

Thematic plan

Topic 1. Introduction

Profession. Professiogram of the profession. Profession formula. Rules for choosing a profession. Ways to get a profession. Professiogram of the profession "Performer of artistic and decorative arts"

Topic 2. Labor legislation

Labor law. Employment contract. Benefits for persons studying on the job. Labor discipline. Occupational safety, guaranteed protection of workers' rights.

Topic 3. Business culture

The image of a business person. Relationships in the team.

2.2. "Fundamentals of Design and Composition"

Thematic plan

Topic 1. Artistic means of building a composition. Graphic arts

Dot. Graphic accent. Line. Extent and development on the plane in one coordinate direction. The main types of linear graphic forms. Spot. Filling most of the graphics plane. The main types of graphic tonal forms.Goethe's color wheel. Chromatic and achromatic colors. Hue, lightness, saturation, tonality, and color gamut. Area ratios of hues. visual distance. Warmth, softness, lightness. Activity and emotional, psychophysical impact on the viewer.

Practical work:

Implementation of samples of graphic filling of the plane with the identification of the expressive nature of various forms of dot-line graphics and tone graphics. Execution of samples of materials with the disclosure of their nature and the use of various graphic means (washing, painting, “printing”, “spraying”, “marming”, etc.). Drawing up a composition from simple geometric shapes with solving problems of preserving and relative destruction of a plane or volume, as well as using tone graphic forms. Building an integral composition based on a contrasting combination of dot-line and tone graphic forms using simple geometric shapes. The same with a nuanced combination of graphic forms.

Drawing up achromatic and chromatic circles (or rows) with the condition of transferring a gradual transition of colors from one to another.

Topic 2 Artistic means of building a composition. Plastic

Plastic composites. Development in three directions - horizontal, vertical and depth. Characteristics of a linear-plastic form: direction, openness, location along the coordinate axes, configuration.

Planar form: texture, texture, relief, location in space, silhouette. Volumetric form: sculptural character, geometric appearance, degree of openness.

Spatial form: movement in depth, movement around. Frontal-spatial composition: configuration of forms, rhythmic construction, graphic-plastic modeling. Volumetric-spatial composition: the development of spatial elements in three directions, while maintaining compactness, perception from different sides, the viewer is outside; planning thinking and plastic modeling. Deep-spatial composition. Character: development in depth and perception from the inside. degree of openness. External and internal space. Layout. Intermediate division. Graphic-plastic modeling. Material - naturalness, decorativeness, uniformity.

Practical work:

Execution in the layout of samples of textured and embossed surfaces using various materials. Drawing up a composition based on a nuanced and contrasting combination of textured and relief forms. The same with the use of elements of linear and tone graphics. Construction and execution in the layout of volumetric compositions expressive in terms of plasticity using the studied forms. Construction and execution in the layout of frontal-spatial, volumetric-spatial, deep compositions, using various graphic and plastic means with the selection of the main element.

Topic 3. Art form harmonization tools

Newans is a contrast. Character of pairs of means of harmonization. The degree of similarity and difference between the elements of the composition. Identity and analogy of elements. Nuance characteristic. Weak difference between the elements of the composition. contrast feature. A sharp difference in the elements of the composition. Polarity is the complete difference between elements in all their compositional properties.

Statics - dynamics. Visually and physically static forms. Stable: square, rectangle, parallelepiped placed on a wide base, cube, pyramid with a square base. The monumental nature of the composition of static forms. Physically static, but visually dynamic forms. Impression of imbalance. Visually static, but physically partly dynamic forms. Stable base, moving elements. Visually and physically fully dynamic forms.

Symmetry is asymmetry. Arrangement of composition elements around the main axis. Types of symmetrical composition: mirror, axial and screw. Composition with symmetry and asymmetry. Several composition axes located in different coordinate directions.

Meter is rhythm. Tact, rhythm, alternation, clarity, monotony. Uneven changes in the properties of composition elements. Free and strict arrangement of elements. Changing the size of elements. Change spacing between elements. Complex and simple rhythms. Rhythm development in different coordinate directions. Rhythmic score of the composition.

Relationships are proportions. The relationship between two form quantities is a relationship expression. close and distant relationships. Golden section. Proportions are two or more ratios. Communication of several forms. The concept of a module.

Size is scale. Size as the absolute value of the shape. Scale as a relative size of a shape.

Practical work:

Construction and execution graphically or plastically (in the layout) of different compositions for a nuanced and contrasting combination of simple geometric shapes, for the expression of statics or dynamics, for the disclosure of symmetry and asymmetry in the composition, with the organization of the metric and rhythmic order, using different relationships and proportions (“ golden section, modular grid, similar figures), on a large and small scale.

Topic 4. Basic principles of compositional and artistic shaping

Rationality. Relationship between form and functional content. Solving utilitarian problems. Efficient constructive form development. Ergonomic shape quality. The economic aspect of shaping while observing the artistic form

Tectonicity. The principle of matching the shape of the structure. Duality of tectonic formation. Revealing structural elements with the help of shaping.

Structurality. Structurality as the internal structure of an artistic form. Harmonious connection between the elements of the composition: subordination, main and secondary, homogeneous subordination, heterogeneous subordination.

Flexibility. A system of composition capable of development and at the same time maintaining its integrity. Living forms, the natural world. Dynamism. Combinatorics of elements of flexible composition. Universalization and individualization of form. Techniques for constructing a flexible composition.

Organic. The principle of patterns of shaping, manifested in nature. Analysis of natural forms. Plastics of living organisms. Proportionality of the structure. Coloring.

Imagery. The principle of reflection in the composition of a certain artistic idea. Harmonization of figurative structure. Truthfully expressive character of the image. Integrity and ultimate expressiveness of the artistic image. Functional conditionality of the form as a specific feature of the image design. The embodiment of the image in the material. Mastering the design form in time.

Integrity. The general nature of the form. Reception of establishing unity in diversity. The principle of consistency of elements. The principle of system. Integrity as an all-encompassing and unifying principle of compositional and artistic shaping in design and the beauty industry.

Practical work:

Construction of compositions using different graphic or plastic forms according to the principle of their structural subordination with the allocation of a dominant, "flexible", open composition from graphic or plastic forms based on the use of modular elements. Modeling of graphic or plastic structures that correspond to different patterns of shaping in nature. Construction of graphic or plastic compositions that clearly reveal one or another image (theme).

2.3. "Labor protection and health-saving technologies"

Thematic plan

Topic 1. Labor protection. Sanitary rules and regulations. Health saving technologies. Rules of conduct in art workshops, electrical safety and fire safety

Labor protection requirements. Labor protection for women and youth. Law on environmental protection. Hygienic standards. Workplace organization. Mode of work and classes. Requirements for lighting and equipment. Protection from the harmful effects of dyes on his physical condition, preventive measures.

Ergonomics: workplace, office furniture, workplace requirements when working while sitting. Familiarization with exercises for the eyes, a set of exercises for physical training minutes. First aid principles.

Organization of the educational process. Labor discipline. General information about the workshop (cabinet of service labor). Working hours of the workshop (office). Workshop rules. Rules for safe work in the workshop. Basic requirements for sanitation and hygiene in the workshop. Fire safety and electrical safety in the workshop. Procedure for evacuation from the workshop in case of emergency.

3. Professional course

3.1 Fundamentals of materials science

Thematic plan

Topic 1. Simple colors

Types of colors, purpose, preparation methods, composition and properties of dyes, compilation rules.

Topic 2. Stencils and templates

Types of colors and templates, their purpose, methods of application, the sequence of work on stencils and templates.

Topic 2. Tools, fixtures for performing art and design work

Brushes, rollers, poster pens, felt-tip pens, drawing tools, glass tubes, airbrushes, spray guns; variety, purpose, classification, device, rules of use.

Practical work:

Selection and use of tools and devices.

Topic 2. Fonts

Types of fonts, purpose, methods of application.

Practical work:

Performing font work of a simple compositional solution.

4.Special course

1. Performing preparatory work

Topic 1. Preparatory work to master the operations of wood processing (wood processing operations)

Practical work:

Marking, sawing, planing, cutting, drilling, jointing. Methods for processing workpieces.

Topic 2 Production of tablets, stands, stretchers for art and design works

Practical work:

Production of tablets, stands, stretchers for artistic and design work.

TOTAL

Topic 1. Surface preparation for art and design work

Practical work:

Preparation of adhesive compositions, preparation of primers - adhesive, oil, semi-oil, emulsion; colorful compositions.

Topic 2 Compilation of ornamental compositions for decoration

Stylization of elements, the principle of constructing an ornament, preparation and manufacture of stencils.

Practical work:

Production of ornamental elements, indoor and outdoor visual agitation.

Topic 3. Volumetric-spatial compositions

Types, execution of volumetric elements from cardboard, thick paper, from metal in combination with foam, from plastic materials

Practical work:

Execution of volumetric elements

Topic 4. Imitation of the texture of various materials

Natural materials - wood, granite, marble, leather and artificial - plastics, plastics. Technique of the final artistic finishing of design elements. Use of material processing techniques - embossing, carving, wood and foam painting, appliqué, papier-mâché, plaster casting

Practical work:

Imitation of decorative and artistic elements.

Topic 5. Performing Image Enlargement: Square and Concentric Circle Method, Various Enlargement Methods

Practical work:

Production of illustrative and graphic posters: execution technique - gouache tinting on a stencil, appliqué, airbrushing; exposition of internal visual agitation; techniques for arranging type and exposition posters; technological sequence of production.

Performing internal and external agitation according to your own composition.

Execution of artistic and design work in wall printing, diagrams, poster design, in commercial advertising, in the design of shop windows; propaganda and design artFont Posters

Font technique

TOTAL

Topic 1 Font Posters

Clarity, clarity, readability, simplicity of graphic forms; organic connection with the content of the text of the drawing of letters; rhythmic structure of the font; solution of color harmony, stylistic unity, semantic accentuation, compositional coherence.

Practical work:

Implementation of font compositions of the poster.

Theme 2 Font works in visual agitation

Silk-screen printing method, photo font set, flyer (instant) font.

Practical work:

Performing font compositions in visual agitation.

Theme 3 Font technique

Application, embossing, marquetry, writing texts on textiles and glass, making font compositions according to a template and stencil; manufacturing technology of overlaid letters and numbers in various materials.

Practical work:

Performing a simple font composition "Alphabet". Preparation of material, tools, devices for work, choice of format, disassembly of a sketch of a type composition, execution of a type composition.

Software and methodological support of the methodological process

Tutorials and tutorials:

1. Ustin V.B. "Composition in design" LLC "Publishing house Astrel", 2005
2. Golubeva O.L. "Fundamentals of composition" Publishing house "Svarog and K", 2008.
3. Melodinsky D.L. School of architectural and design shaping. M., "Architecture-S", 2004
4. Nelson D. Problems of design. M., Art 1971
5. Stepanov A.V. etc. Volumetric-spatial composition M., Stroyizdat, 1993
6. Somov Yu.S. Composition in technology. M., Mashinostroenie, 1977
7. Chernyshev O.V. formal composition. Creative workshop on the basics of design. Minsk, Harvest, 1999
8. Chernikhov Ya. Fundamentals of modern architecture. Leningrad. 1931
9. Shimko V.T. Architectural and design design M., "Higher School", 2003
10. Arnheim R.L. Art and visual perception. M..1974
11. Gropius V. The boundaries of architecture M., Art 1971
12. Kandinsky V.V. On the spiritual in art. M., 1910
13. S.V. Fitaleva D.A. Baraboshina Fundamentals of technology of artistic and design works. M.: "Academy", 2010