Ministry of Education and Science of the Samara Region

State budgetary educational institution

secondary vocational education

Samara College of Industrial Technologies

I APPROVED

Director of the technical school

In K. Yagodkin

WORK PROGRAM OF THE PROFESSIONAL MODULE

PM.05. PERFORMANCE OF WORKS ONE AT A TIME

OR SEVERAL PROFESSIONS OF WORKERS,

EMPLOYEE POSITIONS

professional modules

basic professional educational program

by specialty

080114 Economics and accounting (by industry)

Samara, 2012

The work program of the professional module was developed on the basis of the Federal State Educational Standard of Secondary Vocational Education (hereinafter referred to as the Federal State Educational Standard for Secondary Professional Education) in specialty 080114 Economics and accounting by industry (approved by order of the Ministry of Education and Science of the Russian Federation dated April 6, 2010 No. 282), in in accordance with the explanations for the formation of exemplary programs of professional modules of secondary vocational education, approved by I.M. Remorenko, Director of the Department of State Policy and Legal Regulation in the Sphere of Education of the Ministry of Education and Science of Russia on August 27, 2009.

Approved at a meeting of the PCC of teachers

computer science and economic disciplines

Protocol No. ___ dated August 2012

Chairman of the PCC __________N.Yu. Silaeva

Development organization

GBOU SPO Samara College of Industrial Technologies

Developer Natalya Yuryevna Silaeva, teacher of the highest qualification category, State Budget Educational Institution Secondary Professional Education STPT

The examination was completed

Savushkina Galina Nikolaevna, teacher of the highest qualification category, GBOU SPO STPT

CONTENT

1. PASSPORT OF THE PROFESSIONAL MODULE WORK PROGRAM

PAGE

5

2. RESULTS OF MASTERING THE PROFESSIONAL MODULE

7

3. STRUCTURE AND CONTENT OF THE PROFESSIONAL MODULE

8

4 CONDITIONS FOR IMPLEMENTING THE PROFESSIONAL MODULE

12

5. CONTROL AND EVALUATION OF THE RESULTS OF MASTERING A PROFESSIONAL MODULE (TYPE OF PROFESSIONAL ACTIVITY)

13

1. passport of the PROFESSIONAL MODULE WORK PROGRAM

Performing work in one or more worker professions,

employee positions

1.1. Scope of application of the work program

The work program of the professional module (hereinafter referred to as the work program) is part of the working basic professional educational program of secondary vocational education in accordance with the Federal State Educational Standard for specialty 080114 Economics and accounting (by industry) in terms of mastering the main type of professional activity (VPA) PM 05. Performing work in one or more worker professions, employee positions and corresponding professional competencies (PC):

PC.5.1. Prepare cash and cash documents;

PC 5.2. Generate accounting entries for accounting of cash transactions;

PC 5.3. Prepare cash reports.

The work program of the professional module can be used in additional vocational education and training of workers in the field of accounting and taxation if they have a secondary (complete) general education. The work program has been compiled for full-time forms of training.

No work experience required.

1.2. Goals and objectives of the professional module – requirements for the results of mastering the professional module

Basic part - not provided.

Variable part:

In order to master the specified type of professional activity and the corresponding professional competencies, the student during the development of the professional module must:

have practical experience:

- documenting business transactions and maintaining accounting records of cash transactions

be able to:

accept and process primary documents for cash transactions;

prepare cash reports;

check the presence of mandatory details in the primary documents for the cash register;

carry out formal verification of documents, substantive verification, arithmetic verification;

group primary accounting documents according to a number of characteristics;

carry out taxation and account assignment of primary accounting documents;

maintain a cash book;

understand the nomenclature of cases;

create accounting entries to record cash transactions;

know:

regulations, regulations and instructions for conducting cash transactions;

registration of forms of cash and bank documents;

registration of transactions with funds, securities, strict reporting forms;

mandatory details in the primary cash register documents;

formal verification of documents, substantive verification, arithmetic verification;

grouping of primary accounting documents according to a number of characteristics;

taxation and account assignment of primary accounting documents;

rules for maintaining a cash book;

list of cases;

rules for conducting cash inventory.

1.3 Number of hours to master the professional module program

Type of educational activity

Hours volume

Mandatory classroom teaching load (total)

Course work/project.

Not provided

Educational practice

Not provided

Internship

Independent work of the student (total) - including:

study of the regulatory framework

abstract

development of outline diagrams

filling out accounting registers

Final certification in the form

Qualifying exam

2. RESULTS MASTERING THE PROFESSIONAL MODULE

The result of mastering a professional module is the students’ mastery of a type of professional activity Carrying out work in one or more occupations of workers, positions of employees of the Federal State Educational Standard in specialty 080114 Economics and accounting (by industry)

PC code

Name of professional competencies

Prepare cash and cash documents.

Generate accounting entries for accounting of cash transactions

Prepare cash reports.

In the process of mastering PM 05. Performing work in one or more professions of workers, positions of employees, students must master general competencies (GC):

Name of learning outcome

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

Organize your own activities, choose standard methods and ways of performing professional tasks, evaluate their effectiveness and quality.

Solve problems, assess risks and make decisions in non-standard situations.

Search and use information necessary for the effective performance of professional tasks, professional and personal development.

Use information and communication technologies to improve professional activities.

Work in a team and team, communicate effectively with colleagues, management, and consumers.

Set goals, motivate the activities of subordinates, organize and control their work, taking responsibility for the results of completing tasks (subordinates).

To navigate the conditions of frequent changes in technology in professional activities

Perform military duties, including using acquired professional knowledge (for young men

3. STRUCTURE and content of the professional module (PM.05)

3.1. Thematic plan of the professional module (PM.05)

Professional competency codes

Names of sections of the professional module

Total hours

Amount of time allocated for mastering an interdisciplinary course(s)

Practice

Mandatory classroom teaching load of the student

Independent work of the student

Educational,

hours

Production (according to specialty profile),

hours

Total

hours

incl. laboratory work and practical classes,

hours

hours

Total,

hours

including course work (project),

hours

PC 5.1-3.1

Section 1. Conducting cash transactions and working conditions with cash

Educational practice, hours

Not provided

Industrial practice, hours

Total

3.2. Contents of training in the professional module PM.05. performance of work in one or more worker professions, employee positions

Names of sections of the professional module (PM), interdisciplinary courses (IDC) and topics

Hours volume

Mastery level

1

2

3

4

Section 1. Conducting cash transactions and working conditions with cash

MDK 05.01

Performing work in the profession Cashier

123

Topic 1.1.

Rules for organizing cash and non-cash circulation in the Russian Federation

Organization of cash circulation. Acceptance of cash by banking institutions. Procedure and terms for cash delivery. The concept of a limit. Issuing cash for specific purposes. Documentation for processing cash circulation

Laboratory work

Not provided

Practical lessons

Determining the cash limit.

Topic 1.2.

Forecasting cash flow

Volume, sources of income and directions of cash disbursement. Forecast of cash turnover by sources of income and directions of cash disbursements

Laboratory work

Not provided

Practical lessons

Not provided

Topic 1.3

Rules for the preparation and presentation of the “Report on cash turnover of the Bank and credit institutions.”

Organization of analysis of the state of cash flow

The essence and concept of analyzing the state of cash and non-cash turnover. Object of analysis

Documentation used in analyzing the state of cash and non-cash money turnover Ensuring the safety of funds during their storage and transportation

Laboratory work

Not provided

Practical lessons

Solving situational problems of organizing the state of cash flow

Topic 1.4.

Organization of cash work at the enterprise

Rules for organizing a cash register at an enterprise

The concept of financial responsibility of a cashier, the rights and obligations of the employer and the cashier

Documentation of financial liability

Laboratory work

Not provided

Practical lessons

Drawing up a liability agreement

Topic 1.5.

The procedure for performing transactions with cash and non-cash payments

Rules for accepting, issuing cash and processing cash documents. The concept of monetary documents, their types. Requirements for maintaining a cash book and storing money and monetary documents Cash transactions in foreign currency.

Plastic cards and working with them. Basic requirements and recommendations for ensuring the safety of funds and monetary documents during their storage and transportation

Laboratory work

Not provided

Practical lessons

Preparation of strict reporting forms

Drawing up a cashier's report

Collection of funds

Topic 1.6.

Organization of work with non-paying, dubious and having signs of counterfeit cash

On the rules for determining the signs of authenticity and payability of banknotes of Russian currency and other foreign countries

Laboratory work

Not provided

Practical lessons

Determination of signs of authenticity and ownership of banknotes

Topic 1.7.

Organization of work on

cash register machines (KKM)

Characteristics of modern cash register equipment (CCM)

Operating rules and operation of cash registers

Laboratory work

Not provided

Practical lessons

Operating procedures for cash registers

Topic 1.8.

Inspection of valuables and verification of the organization of cash operations. Responsibility for violation of cash discipline

The concept of cash audit and monitoring compliance with cash discipline

Responsibility for compliance with the Procedure for conducting cash transactions.

Laboratory work

Not provided

Practical lessons

The procedure for conducting a cash register audit

Independent work when studying section PM.05.

Writing abstracts and creative research works on given topics.

Work with sources of information (class notes, study guides compiled by the teacher, educational and specialized literature, materials on electronic media, periodicals on the profile of training, Internet resources).

Participation in educational and research work (projects). Creation of presentations on given topics. Preparation for practical work using the teacher’s methodological recommendations, preparation of practical work, reports and preparation for their defense.

Topics of homework (out-of-class independent work)

1.Organization of cash circulation.

2. Acceptance of cash by banking institutions.

3. Procedure and terms for cash delivery.

4. Limit.

5.Issuance of cash for certain purposes.

6. Documentation for processing cash circulation.

7.Volume, sources of income and directions of cash disbursement.

8. Forecast of cash turnover by sources of income and directions of cash disbursements

9. The essence and concept of analyzing the state of cash and non-cash turnover.

10. Documentation used in analyzing the state of cash and non-cash money turnover

11. Ensuring the safety of funds during their storage and transportation.

12..Rules for organizing a cash register at an enterprise

13. The concept of the financial responsibility of the cashier, the rights and obligations of the employer and the cashier

14. Documentary registration of financial liability.

15. Rules for accepting, issuing cash and processing cash documents.

16. The concept of monetary documents, their types.

17. Requirements for maintaining a cash book and storing money and monetary documents

18. Cash transactions in foreign currency.

19.Plastic cards and working with them.

21.Organization of work with non-payment, dubious and having signs of counterfeit cash.

22. Characteristics of modern cash register equipment (CCM).

23. Operating rules and operation of cash register machines.

24. The concept of cash audit and monitoring compliance with cash discipline.

25. Responsibility for compliance with the Procedure for conducting cash transactions.

Educational practice

Types of jobs

Not provided

Industrial practice (according to specialty profile)

Types of jobs

1.Accepts and prepares primary documents for cash transactions;

2. Checks the presence of mandatory details in the primary documents for the cash register;

3. Conducts formal verification of documents, substantive verification, arithmetic verification;

4. Groups primary documents according to a number of characteristics;

5. Conducts taxation and account assignment of primary accounting documents;

6. Understands the range of cases;

7. Generates accounting entries for accounting of cash transactions;

8. Maintains a cash book;

9. Prepares cash reports.

Total

159

To characterize the level of mastery of educational material, the following designations are used:

1 – familiarization (recognition of previously studied objects, properties);

2 – reproductive (performing activities according to a model, instructions or under guidance);

3 – productive (planning and independent execution of activities, solving problematic problems).

4. conditions for the implementation of the PROFESSIONAL MODULE

4.1. Minimum logistics requirements

The implementation of the professional module presupposes the presence of a training room “Fundamentals of Accounting”.

Equipment for the classroom and workplaces in the “Fundamentals of Accounting” classroom:

A set of forms for unified primary documents.

A set of educational and methodological documentation.

Collections of problems, situations, test tasks.

Set of accounting register forms.

Availability of cash register equipment.

Computer/laptops.

Video projector.

4.2. Information support for training

Main literature:

Federal Law “On Accounting”

Chart of accounts for the financial and economic activities of an organization.

Federal Law “On the activities of accepting payments from individuals carried out by payment agents”

Regulations on accounting and financial reporting.

Accounting Regulations “Accounting Statements of an Organization”

Federal Law “On the use of cash register equipment when making cash payments and (or) payments using payment cards.”

The procedure for conducting cash transactions in the Russian Federation

Lebedeva E.M. Accounting, M: Academy, 2009

Lebedeva E.M. Accounting. Workshop. M: Academy, 2009

Kondrakov N.P. Accounting. M: INFRA-M, 2010

Additional sources:

Magazines: “Accounting”, “Glavbukh”.

Internet resources: Consultant Plus, Garant.

4.3. General requirements for the organization of the educational process

A prerequisite within the framework of the professional module Performing work in one or more professions of workers, positions of employees is the development of educational practice to obtain primary professional skills.

4.4. Staffing of the educational process

Requirements for the qualifications of teaching staff providing training in an interdisciplinary course (courses): availability of higher professional education, a relevant module in the specialty “Economics and Accounting (by industry)”.

Requirements for the qualifications of teaching staff supervising practice

Teaching staff: certified specialists - teachers of interdisciplinary courses, as well as general education disciplines: “Fundamentals of Accounting”; "Audit"; "Economics of the organization"; "Taxes and taxation"; "Information technologies in professional activities."

Mandatory internship for teachers in specialized organizations at least once every 3 years.

5. Monitoring and evaluation of development results

professional module

PM.05. performing work in one or more worker professions, employee positions

results

(mastered professional competencies)

Prepare cash and cash documents;

Legal acts, regulations and instructions for conducting cash transactions;

the concept of primary accounting documentation;

determination of primary accounting documents;

registration of forms of cash and bank documents;

registration of transactions with funds, securities, strict reporting forms;

mandatory details in the primary cash register documents;

formal verification of documents, substantive verification, arithmetic verification;

grouping of primary accounting documents according to a number of characteristics;

taxation and account assignment of primary accounting documents;

rules for conducting cash inventory.

Current control in the form:

survey; defense of practical exercises, examinations on the topics of the MDK.

Test on educational practice.

Examination for each interdisciplinary course.

Professional module exam

Generate accounting entries for accounting of cash transactions:

Formation of accounting entries for accounting of cash transactions

Prepare cash reports

rules for maintaining a cash book;

prepare cash reports.

Forms and methods for monitoring and assessing learning outcomes should allow students to test not only their developed professional competencies, but also to develop general competencies that ensure their skills.

results

(mastered general competencies)

Main indicators for assessing results

Forms and methods of monitoring and evaluation

Understand the essence and social significance of your future profession, show sustained interest in it

Demonstration of interest in a future profession

Organize your own activities, choose standard methods and methods of performing professional tasks, evaluate their effectiveness and quality

Selection and application of methods and methods for solving professional problems in the field of documenting and processing business transactions;

assessment of the effectiveness and quality of task performance

Solve problems, assess risks and make decisions in non-standard situations

Solving standard and non-standard professional tasks in the field of documentation and registration of business transactions

Search and use information necessary for the effective performance of professional tasks, professional and personal development

Effective search for necessary information;

use of various sources, including electronic

Use information and communication technologies to improve professional activities

Working on computers, using special programs

Interpretation of the results of observations of the student’s activities in the process of mastering the educational program

Work in a team and team, ensure its cohesion, communicate effectively with colleagues, management, and consumers

Interaction with students and teachers during training

Set goals, motivate the activities of subordinates, organize and control their work, taking responsibility for the result of completing tasks (subordinates), for the result of completing tasks

Self-analysis and correction of the results of your own work

Independently determine the tasks of professional and personal development, engage in self-education, consciously plan professional development

Organization of independent studies when studying a professional module

Be ready to change technologies in professional activities

Study and analysis of innovations in the field of documentation and registration of business transactions

Perform military duties, including using acquired professional knowledge (for young men)

Application of acquired professional knowledge (for boys)

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