Conducting internships for students at the enterprise. Is internship paid for students? Types of internship

Mastering a profession is impossible without acquiring initial professional skills. Students in basic professional educational programs acquire such skills during educational and practical training. What regulatory documents regulate the organization of internships for students, what expenses the educational institution bears, and how to reflect them in accounting - we will look at this article.

According to the definition given in the Law on Education, practice is a type of educational activity aimed at the formation, consolidation, development of practical skills and competencies in the process of performing certain types of work related to future professional activity (clause 24 of article 2).

The practice is provided for by the main professional educational programs (clause 6 of article 13 of the Law on Education). The organization of such practice should be carried out by an educational institution. It can take place both in the institution itself and on the basis of contracts - in organizations operating in a profile corresponding to the educational program.

Let's consider the features of organizing and conducting internships in institutions of secondary vocational education (SVE) and higher vocational education (HPE).

Practice for secondary vocational education students

The internship of students of secondary vocational education is regulated by the Regulations on the practice of students mastering basic professional educational programs of secondary vocational education, approved by Order of the Ministry of Education and Science of the Russian Federation of April 18, 2013 N 291 (hereinafter referred to as Regulation N 291).

In secondary vocational education institutions, two types of practice in the specialty are organized (clause 2 of Regulation No. 291):

- educational;

- production.

Educational practice is aimed at developing students' skills, acquiring initial practical experience and is implemented within the framework of professional modules of the OPOP SPO in the main types of professional activities for the subsequent development of general and professional competencies in the chosen specialty (clause 6 of Regulations No. 291).

In turn, production practice in open secondary education involves two stages:

— practice in the specialty profile;

— pre-graduate practice.

Practice in the specialty profile is aimed at developing general and professional competencies in the student, acquiring practical experience and is implemented within the framework of professional modules for each type of professional activity provided for by the federal state educational standard of secondary vocational education in the specialty.

Pre-diploma practice is aimed at deepening the student’s initial practical experience, developing general and professional competencies, testing his readiness for independent work, as well as preparing for graduation qualification work in organizations of various organizational and legal forms.

Pre-graduation practice is carried out continuously after mastering educational practice and practice in the specialty profile.

According to clause 9 of Regulation No. 291, educational practice is carried out in educational, training and production workshops, laboratories, educational and experimental farms, training grounds, training practice bases and other structural units of an educational organization or in other organizations in specially equipped premises on the basis of agreements between educational institution and this organization carrying out activities under the educational program of the relevant profile. Educational practice is carried out by industrial training masters and (or) teachers of professional cycle disciplines.

Industrial practice is carried out in organizations on the basis of agreements concluded between the educational institution and the organization. During the period of such internship, students can be enrolled in vacant positions if the work meets the requirements of the internship program (clause 11 of Regulation No. 291).

Students who combine training with work activity have the right to undergo educational and practical training in the organization at their place of work, if the professional activity they carry out corresponds to the goals of the practice (clause 17 of Regulation No. 291).

By virtue of clause 19 of Regulation No. 291, the organization and management of practice according to the profile of the specialty (profession) and pre-graduate practice are carried out by practice managers from the educational institution and from the organization.

As we can see, Regulation No. 291 does not provide any explanations on the issues of material support for organizing educational and practical training in secondary vocational education. This may be due to the fact that, as a rule, vocational training institutions do not provide for the organization of on-site internships and, therefore, there is no need to incur additional costs. Teachers and vocational training supervisors are paid for managing practice as provided for in the remuneration system. By virtue of Instructions No. 65n, the expenses of the institution in this case will be made at the expense of subarticle 211 “Wages” of KOSGU.

If, nevertheless, the completion of educational or industrial practice by students of secondary vocational education is associated with travel outside the locality where the educational institution is located, then the necessary expenses for travel and accommodation of students must be compensated by the educational organization. Funds must be provided for these purposes budget estimate(in state-owned SPO institutions) or the FCD plan (in budgetary and autonomous institutions) for the following expense items (Instructions No. 65n):

- for travel - under subarticle 222 " Transport services» KOSGU;

— for accommodation — under subarticle 226 “Other work, services” of KOSGU;

- for the payment of daily allowances and food - according to Article 290 “Other expenses” of KOSGU.

When conducting educational and industrial practice on the basis of an educational institution, it may incur expenses of a material nature, for example, for the acquisition Supplies, from which or with the help of which students will make products specified by the program during practice.

Internship for higher education students

Internships for higher education students are organized in accordance with the Regulations on the procedure for conducting internships for students of educational institutions of higher professional education, approved by Order of the Ministry of Education of the Russian Federation dated March 25, 2003 N 1154 (hereinafter referred to as Regulation N 1154).

As in secondary vocational education institutions, practice in universities is divided into educational and industrial (clause 5 of Regulation No. 1154).

Educational practice may include several stages: obtaining primary professional skills, familiarization, etc. Industrial practice includes, as a rule, practice in the training profile (technological, performing, laboratory assistant, etc.), research, scientific pedagogical and pre-graduate practice. Pre-graduation practice as part of the main educational program is the final stage of training and is carried out after students have mastered the theoretical and practical training program.

According to clause 7 of Regulation No. 1154, educational practice can be carried out in structural divisions of the university or at enterprises, institutions, and organizations.

Industrial, including pre-graduation, internships for students are carried out, as a rule, at enterprises, institutions, and organizations.

To supervise students' practice, they are appointed individuals from an educational institution and from enterprises (institutions, organizations) (clause 8 of Regulation No. 1154).

Educational and industrial practice, provided for by state educational standards of higher education, is carried out on the basis of agreements between higher educational institutions and enterprises, institutions and organizations, according to which these enterprises, institutions and organizations, regardless of their organizational and legal forms, are obliged to provide internship places for university students, having state accreditation, and is financed from the corresponding budget.

University students can be enrolled in the organization's staff for the duration of their internship. It is allowed to conduct internships as part of specialized seasonal or student teams and through individual training with specialists or workers who have the appropriate qualifications (clause 10 of Regulations No. 1154).

The university administration must timely distribute students to places of practice and provide them with travel tickets and funds.

Students who have entered into employment agreements with enterprises, institutions and organizations, undergo industrial and pre-graduation internships with their future employer (clause 11 of Regulation No. 1154).

The timing of the internship is established by the higher education institution, taking into account the theoretical preparedness of students, the capabilities of the educational and production base of the university and organizations, and in accordance with the curriculum and annual calendar educational schedule (clause 12 of Regulation No. 1154).

Educational and practical training can be carried out either as a continuous cycle or by alternating with theoretical classes every day (week), provided that there is a connection between theoretical training and the content of practice.

It should be noted that the length of the working day for students during internship in organizations must comply with the norms of labor legislation. This duration is:

- for students aged 15 to 16 years - no more than 24 hours a week (Article 91 of the Labor Code of the Russian Federation);

- for students aged 16 to 18 years - no more than 36 hours per week (Article 92 of the Labor Code of the Russian Federation);

- aged 18 years and older - no more than 40 hours a week (Article 91 of the Labor Code of the Russian Federation).

From the moment students are enrolled in the period of practice as interns at their workplaces, they are subject to labor protection rules and internal regulations in force in the organization.

In contrast to Regulation No. 291, which regulates the organization and completion of internships for secondary vocational education students, Regulation No. 1154 regulates the issues of material support for the internship of higher education students.

According to clause 19 of Regulation No. 1154, during the internship period, students receiving a scholarship, regardless of whether they receive a salary at the place of internship, also retain a scholarship.

Remuneration for students during their internship while performing their job duties is carried out in the manner prescribed by current legislation for organizations in the relevant industry, as well as in accordance with agreements concluded by higher educational institutions with organizations of various organizational and legal forms (clause 20 of Regulation No. 1154).

By virtue of clause 21 of Regulation No. 1154, for the period of undergoing all types of internship associated with leaving the location of a higher educational institution, students are paid a daily allowance in the amount of 50% of the daily allowance established by the current legislation for compensation additional expenses related to business trips of employees of enterprises, institutions and organizations for each day, including travel to the place of practice and back.

For your information. The amount of daily allowance is established by Decree of the Government of the Russian Federation of October 2, 2002 N 729 and is 100 rubles. for each day of being on a business trip. This means that the daily allowance for students will be 50 rubles.

Students' travel to and from the internship site is paid in full. Travel for students studying full-time sent to the place of practice by rail or by water transport and vice versa, is paid at the expense of the university (clause 22 of Regulations No. 1154). Travel for students to places of practice that are not connected by rail or waterways to the location of the university is paid by the higher education institution on the basis of the documents presented (clause 23 of Regulation No. 1154). That is, in the first case, tickets are purchased directly by the university, and in the second, they are purchased by the students themselves and then presented to the educational institution for payment.

Note! Students accepted into positions in organizations are subject to the norms of the Labor Code of the Russian Federation, and they are subject to state social insurance on an equal basis with all employees (clause 24 of Regulation No. 1154).

Students hired for the period of practice to full-time positions in geological parties, expeditions, as part of ship crews and who receive field allowance or free food in addition to wages are not paid daily allowances (clause 25 of Regulation No. 1154).

Daily allowances are also not paid if students’ educational practice is carried out in structural divisions of the university located at its location.

Based on Directive No. 65n, the above expenses of the university will be covered by:

— subarticle 222 “Transport services” of KOSGU — payment for students’ travel to the place of internship and back;

— subarticle 226 “Other work, services” of KOSGU — payment for services for organizing meals and accommodation for students (renting residential premises) at the place of practice, as well as expenses for payment of civil contracts, the subject of which is the provision of services for guiding the practice of educational students institutions of higher professional education;

— Article 290 “Other expenses” of KOSGU — payment of daily allowance, as well as money for food (if it is impossible to purchase services for its organization) to students.

Reflection in accounting of expenses for organizing practice

Let's look at examples of how operations to organize student internships will be reflected in the accounting records of educational institutions. Let us recall that state-owned institutions must be guided by Instruction No. 162n, budgetary institutions - Instruction No. 174n, and autonomous institutions - Instruction No. 183n.

In a budgetary vocational education institution, in accordance with the curriculum, 3rd year students majoring in “Welder” undergo practical training on the basis of the educational institution every week, two days a week. The practice is supervised by a master of industrial training. His salary for managing the practice is 6,000 rubles. per month. In addition, for the needs of trainees, welding electrodes worth 4,000 rubles were issued from the warehouse. All expenses of the institution were made at the expense of subsidies for the implementation of the state task and, in accordance with the accounting policy of the institution, were charged to the cost of services for the main type of activity.

These transactions will be reflected in the accounting records of the institution as follows:

Let's look at an example of organizing internships at a university.

Offline educational institution An on-site internship for 4th year students was organized for 14 days. The management of the practice will be carried out by a specially engaged person under a civil contract. The payment for these services will be 20,000 rubles. Delivery to the place of practice of students is carried out by rail. Tickets were purchased by the university and their cost was 63,000 rubles. Expenses for accommodation and meals for students - 240,000 rubles. Expenses for paying daily allowance to students - 14,000 rubles. (20 people x 50 rubles x 14 days). All payments are accrued from subsidies for the implementation of government tasks and are included in the cost of services for the main type of activity.

In the accounting records of an autonomous institution, the accrual of these expenses will be reflected as follows:

* * *

Organizing student internships is a mandatory component of training in professional educational programs of secondary vocational education and higher vocational education. The institution organizing student internships incurs various expenses. If the practice is organized according to the main activity of the institution, these expenses should be included in the cost of the service provided.

The practice is designed to maximally prepare future specialists for practical work, to increase their level vocational training, ensure the acquisition of skills to work in work teams.

Concluding agreements with enterprises for student internships

The official basis for conducting practical training for students in production is an agreement concluded between BNTU and the enterprise at the request of the major department.

Distribution of students to places of practice and appointment of supervisors

The distribution of students and supervisors from among the teaching staff to places of practice is carried out by a special order for the university.

The order must precisely define the time of stay of the head from BNTU at the practice base. It is not allowed to include teachers on vacation in the order for the management of practice.

Conducting practical training

Industrial practice is carried out in accordance with the work program agreed with the enterprise.

The work program includes calendar schedule, which should provide:

Registration and receipt of passes to the enterprise;

Studying safety rules;

Carrying out training sessions and excursions;

Completing individual tasks;

Performing independent tasks at a specific workplace;

Report preparation.

The student must strictly adhere to the internal regulations of the enterprise. The manager of the enterprise must ensure that the student moves around the enterprise in accordance with the schedule.

Control over production practice

Monitoring the implementation of practical training is aimed at identifying and eliminating shortcomings and providing practical assistance to students in completing the practical training program.

Control by BNTU should be carried out:

Head of practice;

Head of the department;

Representatives of the administration and the university’s internal inspection group.

The controller must take prompt measures to eliminate identified deficiencies. The supervisor must immediately report serious deficiencies to the head of the university.

Summing up the results of students' practical training

At the end of the internship, students pass differentiated tests (defend reports) to a commission appointed by the head of the department. The results of industrial practice should be discussed at meetings of the department, faculty councils and BNTU, at scientific and methodological conferences.

Report requirements

At the end of the internship, each student prepares a report containing information about the work performed. The collection, processing, systematization and preparation of materials for the report is carried out throughout the entire period of practice. At the end of the internship, the student is given 2-3 days to complete the report. The completed report is bound, signed by the student, signed by the head of practice from the enterprise and the university, and sealed with the seal of the enterprise.

The report should include:

Title page

Introduction

Main part

Individual task

Bibliography

The text must be typed on a computer on one side of white paper size 210x297, left margin 30 mm, right 10 mm, top 20 mm, bottom 20 mm.

Section headings should be highlighted. There is no period at the end of the title. Sections of the report are numbered with Arabic numerals. The pages are numbered in Arabic numerals and are continuous; the second page is the content.

The report contains the necessary illustrations: diagrams, drawings, photographic sketches, etc. All illustrations are called drawings. Figures are numbered sequentially throughout the report using Arabic numerals. The figure number should consist of the section number and the serial number of the figure, separated by a dot, for example: “Figure 2.3” (second section, third figure). Figures should be placed immediately after reference to them in the text of the report. Each drawing has a caption.

Digital material is placed in the report in tables. Each table must have a title. The table is placed after the first mention of it in the text. Tables are numbered within the report with Arabic numerals, the inscription is placed on the left above the table.

The bibliography includes all sources used. Sources should be arranged in the order in which links appear in the text of the report. Information about the book should include in the following sequence: the author's surname and initials, title of the book, place of publication, publisher and year of publication, volume in pages. If there are three or more authors, it is allowed to indicate the surnames and initials of the first three of them and the word “etc.”

Information from an article or periodical must include: the surname and initials of the author, title of the article, name of the journal, name of the series (if any), year of publication, volume number of the journal, pages on which the article is placed.

Information about the invention must include: author, name of the invention, filing date and application number, publication in which the description of the invention was published. Information about the publication in which the description of the invention is published should indicate the name of the publication, year of issue and number, and the country in which the invention or patent was issued.

The appendices are designed as a continuation of the report on its subsequent pages. Each application starts on a new page, with the word “Application” written in the upper right corner. The application must have a meaningful title.

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MINISTRY OF EDUCATION AND SCIENCE OF RUSSIA

Federal State Budgetary Educational Institution

higher professional education

“Chuvash State University named after I.N. Ulyanov"

Industrial practice for students

Guidelines

Cheboksary 2011

BBK H.r30(2)-266.5

UDC 34:378.38(072) Compiled by: E.V. Ivanova

Industrial practice of students: method. instructions / comp. E.V. Ivanova; Chuvash. univ. Cheboksary, 2011. 27 p.

Compiled in accordance with the State Standard of Higher Professional Education in specialty 0300501 “Jurisprudence”. Contains practical training programs, guidelines for organizing and completing practical training.

For students of II-VI years of the Faculty of Law.

Approved by the University Educational and Methodological Council

Responsible editor: Doctor of Law, Professor Z.M. Fatkudinov

1. General Provisions

Industrial practice is an integral part of the main educational program and is carried out in accordance with the curriculum and schedule educational process in order for students to acquire practical work skills, deepen and consolidate knowledge, skills and abilities acquired in the process of theoretical training.

The purpose of the practice is to consolidate the knowledge acquired by students during the learning process, based on studying work experience various organizations, in which they undergo practice, as well as mastery of functional skills.

During practical training, students gain organizational and professional experience.

Practice objectives:

· mastering law enforcement skills;

· expanding professional horizons;

· acquiring practical skills in preparing and evaluating official documentation, skills in working with incoming and outgoing documents;

· fostering performance discipline and the ability to independently solve emerging problems;

· development of skills for independent analysis of work results;

· obtaining an understanding of the issues of professional activity in the host organization;

· development of business professional communication skills in compliance with the requirements of professional ethics;

· improving the quality of professional training and education of specialists in the spirit of respect for the law.

Management industrial practice students is carried out by the department of civil law disciplines and the head of practice, appointed by order of the rector.

Before starting practical training, the student must obtain a student trainee permit from the department and familiarize himself with the guidelines for organizing and completing practical training.

The main normative and methodological documents regulating the work of students in practice are: the practice program; student trainee voucher; practice diary.

Distribution to places of practice and management of the entire practice are carried out in specific departments and services of the organization (institution).

During the internship, students are required to:

· qualitatively and completely complete the tasks provided for in the internship program;

· comply with the internal regulations established in the organization or the regulations established by the head of the practice;

· keep a practice diary;

· submit a report on the completion of tasks to the practice manager;

· collect and summarize the necessary material for the final qualifying work;

· timely submit a report on the results of the internship to the head of the department.

The heads of practice in the department of civil law disciplines promptly distribute students to places of practice.

The responsibilities of an enterprise, organization, institution (base of practice) are determined by the relevant agreement concluded with the Federal State Budgetary Educational Institution of Higher Professional Education “Chuvash State University named after I.N. Ulyanov."

The goals of pre-graduation practice are to collect empirical material on the topic of the final qualifying work and test its theoretical part. Pre-graduate practice is aimed at ensuring consistency in students' mastery of professional activities in accordance with the requirements for the level of graduate training. production practice program reporting

In agreement with the supervisor, the student must choose a place for pre-diploma internship. In this case, one should proceed from the specialization and the actual topic of the final qualifying work. Pre-diploma internship is possible in several places.

Pre-diploma practice in civil law specialization includes (depending on the topic of the thesis): collection, analysis of archival materials, scientific literature; search, collection and analysis of the necessary regulatory framework (working with the electronic legal database “Garant”, “Consultant-plus”, etc.); internship; other forms.

2. Organization of practical training

The organization of practical training at all stages is aimed at ensuring continuity and consistency in students’ mastery of professional skills in accordance with the requirements for the level of training of graduates in specialty 030501 “Jurisprudence”.

Places for practical training for students of civil law specialization, as a rule, are institutions that meet the profile of the specialization. These include: courts of general jurisdiction; arbitration courts; legal departments of ministries, departments, organizations, enterprises, credit institutions, research organizations, etc.; specialized departments: patent office, consumer rights protection departments, etc.; legal (legal, contract departments) of authorities and local governments; notary; advocacy, etc.

The student has the right, at his choice, to divide the practice in court into two parts and undergo it, for example, two weeks in a court of general jurisdiction, and the second half in an arbitration court (or other body), which will allow one to understand the specifics of both civil and arbitration proceedings.

Regardless of the place of practical training, the student must be familiar with the structure of the organization, its constituent documents, as well as with the contractual activities of the enterprise where he is undergoing practical training: get a general idea of ​​contractual activities of a civil law nature, gain opportunities for practical development of issues related with the conclusion of such agreements as, for example, a purchase and sale (supply) agreement, a lease (sublease) agreement, an agreement for the provision of services; have an understanding of the forms and methods of protecting violated civil rights, including the judicial form of protection.

The process of organizing industrial practice includes the following stages:

1. Preparatory.

2. Basic.

3. Final.

The preparatory stage includes the following activities:

1. Conducting an organizational meeting of students in order to familiarize them with: the goals and objectives of the upcoming practice; with the timing of its implementation; with the requirements that apply to practice as a type of educational activity; with a list of internship sites offered by the university.

2. Determination and assignment of practice bases to students. At this stage, students submit an application either indicating the internship base with which the university has an agreement to organize student internships, or indicating the internship location of their choice. In the latter case, in addition to the application, the student submits a letter of guarantee. At the same time, the department has the right to refuse to approve the place of internship if it considers that the goals and objectives of the internship will not be achieved. Students who have not submitted an application are provided with practice bases by the department.

3. Preparation of an order for practical training.

Subsequently, unauthorized change of place of internship is not allowed.

The main stage includes students undergoing practical training within a specified period. The curriculum and schedule of the educational process, developed on the basis of the State Educational Standard for Higher Professional Education, provide for the following deadlines:

Pre-diploma internship, as a rule, includes two parts: the first - the student takes place at his choice at the appropriate practice base, the second (last week) - at the department or the Center for Information and Legal Consulting and Legal Education.

An introductory stage, during which the student receives a general understanding of the organization of the institution, the enterprise and its structure, and the tasks solved by the specific unit where the student will undergo internship. Before starting the internship, all students must undergo safety instruction at the place of practice, general fire safety instruction, as well as instruction on internal regulations and individual features of its regime.

The main stage is devoted to performing work in accordance with the assigned tasks at a specific workplace, acquiring professional skills, as well as skills in processing research materials and writing a report. Upon arrival at the place of internship, the student is recommended, together with the internship supervisor from the institution (organization), to draw up a calendar plan for completing the internship. When drawing up a plan, you should be guided by this program. The plan should reflect production and social work student, collecting and processing materials necessary for writing a report on practice. The student completes all sections of the program throughout the entire internship period.

The final stage. Based on the results of the internship, students submit the following documents to the department:

1) report on the internship. The student must defend a prepared report on practice at the department. Duration of defense - within the first 2 decades from the beginning of the new academic semester;

2) practice diary;

3) a duly completed student internship permit.

The student submits the documents listed above and defends the report to the head of practice from the department and the head of the department, within the time frame determined by the department.

The practice report after a successful defense is registered and stored at the department in accordance with the established period.

The evaluation criteria are:

* the level of students’ theoretical understanding of the practical activities of the host organization (its goals, objectives, content, methods);

* quality of the report on the results of the practice;

* degree and quality of professional skills acquired by the student;

* the level of professional orientation of the conclusions and recommendations made by the student during the internship.

Based on the results of the defense, the student is given a grade of “pass” or “fail.”

“Passed” - given to a student who has completed on time, completely and at a sufficient level the entire intended amount of work, a completed report in accordance with all requirements.

“Failed” - given to a student who did not complete the internship program, did not prepare a report, or made mistakes and violations of discipline during the internship.

A credit for practice is equivalent to credits for theoretical training and is taken into account when summing up the overall performance of students.

The student is recommended, together with the supervisor of the practical training from the enterprise, to draw up an indicative plan for the practical training according to the amount of time that should be spent by the student on each of its parts:

Acquaintance with the enterprise and drawing up a calendar plan for the entire period - 1-2 days;

Internship or work in a position determined by the supervisor - 16-17 days (for third-year students); 23-24 days (for fourth year students);

Work on completing the preparation of the report on industrial practice and its execution - 2 days.

A list of typical questions that are studied and worked through by students during practical training:

1. Familiarization with the enterprise, its production, organizational and functional structure.

2. Introduction to safety issues.

3. Isolation and analysis of all issues related to specialization disciplines (intellectual property law, corporate law, etc.).

4. Studying the experience of working in work collectives when solving production and legal issues.

5. Studying information about the peculiarities of interpretation of legal norms.

6. Study and analysis of the features of resolving various legal conflicts by competent officials.

7. Studying the peculiarities of the work of lawyers who do not have authority.

8. Study of specific production and other business documentation.

9. Study of new technological tools in legal information systems used in the institution (organization).

10. Study of technology for collecting, registering and processing legal information in a given organization (institution).

11. Identification of shortcomings in the work of this unit, their assessment.

12. Development of proposals for improving the existing work procedure, as well as for the introduction of new work methods. Acquiring practical skills to work in specific workplaces.

During the period of pre-diploma internship, the student Special attention devotes time to collecting and analyzing material for writing a final qualifying thesis.

4. Preparation of reports on practical training

Based on the results of practical training, the student submits the following documents to the department:

1) a student internship permit with the necessary marks and the seal of the enterprise - the practice base;

2) report on practical training;

3) a diary about the internship.

Regardless of the basis for the internship, the student must familiarize himself with and reflect in the report:

* status (legal status) of an institution, organization, relationships of subordination (system of interaction with other governing bodies, business entities), Short story formation and development;

* rules of office work, principles of organization and main areas of activity, powers of the receiving organization;

* organizational structure of the host organization; rights, responsibilities and functions of the main structural divisions(governance bodies) and officials;

* regulatory documents regulating the activities of the host organization (regulatory legal acts, local legal acts, including constituent documents, regulations on structural divisions, job descriptions and etc.);

* analysis of compliance with the performed official (statutory) functions and tasks.

By the end of the practical training, the student draws up a detailed report on its completion. When writing a report, the student needs to systematize the work performed and provide an analysis of the practice taking into account its program. The internship report must be accompanied by documents drawn up by the student himself during the internship. The report, together with its annexes, is bound or bound. The student's internship referral must be attached to the report.

It covers the following points: place and time of internship; description of the work performed in individual sections of the program indicating the scope of this work; analysis of the most complex and interesting cases studied by the student in practice; indications of difficulties encountered during the internship; presentation of controversial, complex legal issues arising in specific cases and their resolution; comments based on regulatory materials on certain documents that the student became familiar with during practice.

In the report, the student must indicate how the internship went, what benefits it brought in mastering theoretical material, and what assistance the internship supervisors (teachers and practitioners) provided him.

The report should reflect the student’s attitude to the materials studied, to the activities with which he became acquainted, the knowledge and skills that he acquired during practice. The report should not be a repetition of the diary or a retelling of the practice program. It must also contain information about the materials necessary for writing coursework and final qualifying work, collected by the student during the internship (statistical data, judicial and arbitration practice, analysis of certain categories of cases, etc.).

When writing a report on industrial practice, it is recommended to adhere to the following plan:

Introduction (no more than 1 page);

Section 1 - organizational and legal characteristics of the enterprise (1-2 pages);

Section 2 - materials collected during the internship related to the chosen specialization (6-10 pages);

Conclusions and suggestions (2-3 pages);

The first section of the report sets out: the location of the institution (organization); the size of the enterprise, its specialization and, in connection with this, the range of legal issues is listed; organizational structure and management structure.

The second section should contain answers to typical production practice questions.

In the final part of the report, the student must briefly formulate the main conclusions and give specific proposals for improving the work of the institution (organization).

Requirements for reporting

The text is located on one side of a sheet of white A4 paper and must meet the following requirements:

Designed in Times New Roman font;

Letter height (point size) - 14, letter style - normal;

Line spacing - one and a half;

Formatting - by width.

Page parameters: top margin - 20 mm, bottom - 20 mm, left - 30 mm, right - 10 mm.

The volume of work is within 10-15 pages. The pages of the report should be numbered in Arabic numerals, observing continuous numbering throughout the entire text of the work. The page number is placed in the middle of the top margin without a dot at the end. The title page is included in the overall page numbering of the work, but the page number is not included.

Diagrams, graphs, diagrams, drawings, photographs, etc. are called drawings, which are numbered sequentially through numbering under the drawing; The title text is located at the bottom of the picture. It is recommended to format digital material included in the report in the form of tables, which are also numbered sequentially in Arabic numerals. All tables must have a meaningful title. The heading is placed under the word “Table” above the corresponding table of digital material.

Appendices are drawn up as a continuation of the report on its subsequent pages, which are not numbered. Each application begins on a new page, in the upper right corner of which the word “Appendix” is indicated with sequential numbering in Arabic numerals, for example, “Appendix 1”, “Appendix 2”, etc. Each application should have a thematic heading that reflects the essence of the document.

A sample design (content) of the title page is presented in the appendix. 1.

The report on the practical training is defended before the head of the practical training and the head of the department.

The report is stitched and sealed with the seal of the enterprise - the practice base, the signature of the head of practice from the enterprise, the signature of the student intern, and the signatures of the head of practice from the department and the head of the department are affixed on the title page.

The practice diary is kept by the student and is a mandatory reporting document for the student (see Appendix 2). In the practice diary, you must write down daily brief information about the work done during the day. Records of work performed must be specific and certified by the signature of the practice manager (practitioner). With his permission, the student keeps the draft documents he has compiled and notes in his diary all the questions that arise related to the resolution of specific cases. Keeping such records will subsequently make it easier for the student to compile a report on the internship.

The diary is sealed with the signatures of the practice manager from the enterprise and the student intern.

5. Internship program

Practice in the courts of the federal courts of general jurisdiction and with magistrates

1. Familiarization:

* with the procedure for receiving citizens, organizing the work of the court to consider applications and complaints;

* with the organization of office work in the court office (accounting and registration of cases, materials, cards, etc.)

* with the powers of an assistant judge, justice of the peace, judges of federal courts, the chairman of the court and his deputy;

* with the organization of the work of the court secretariat, in general, the court apparatus, the magistrate;

2. Familiarization by direct presence at the relevant stages trial with the procedure for claim, absentee, writ, special proceedings; with the procedure for appeal proceedings against decisions and rulings of magistrates.

* appeal (against the decision of the magistrate);

* all forms of court decisions, including private court rulings;

* comments on the protocol;

* performance list;

* petitions of persons participating in the case;

* clerical documentation;

* subpoena.

4. Drawing up draft court decisions.

Practice in arbitration courts

1. Familiarization:

* with the structure of the court;

* with jurisdiction and jurisdiction of disputes;

* with the procedure for organizing the work of the court to consider applications and complaints;

* with the organization of office work in the court office (accounting and registration of cases, materials, cards, etc.);

* with the principles of distribution of responsibilities between judges;

* with the powers of an assistant judge, the chairman of the court and his deputies;

* with the organization of the work of the court apparatus;

* with the organization of maintaining judicial statistics.

2. Familiarization:

* with claim proceedings in the court of first instance, including direct presence at the preliminary court hearing, trial (5-10 cases);

* with the peculiarities of consideration of cases arising from administrative and other public legal relations;

3. During practice, you should collect copies of documents:

* statement of claim of proper form and content;

* response to the statement of claim;

* all forms of judicial acts;

* settlement agreement approved by the arbitration court;

* minutes of the court hearing;

* performance list;

* petitions and statements of persons participating in the case;

* power of attorney for representation in the arbitration court;

* clerical documentation.

4. Drawing up draft judicial acts.

Internship in the Federal Registration Service (divisions)

1. Familiarization with the types of registers formed by the Federal Reserve System.

2. In the field of registration of rights to real estate and transactions with it:

Introduction:

* with allocated registration districts;

* with the order of maintaining the Single state register rights to real estate;

* with the structure of the registry on electronic and paper media;

* with the procedure for maintaining a book of documents;

* with forms for issuing information from the register;

* with the amount of the state registration fee;

* with forms of certificates of state registration of rights and a special registration inscription on the document expressing the content of the transaction;

* with requirements for documents submitted for state registration of rights;

* with types of documents containing technical description real estate objects.

Getting to know the features:

* state registration of rights to an enterprise as Property Complex and transactions with him;

* state registration of rights to real estate and transactions with it in condominiums;

* state registration of ownership of the object being created real estate;

* state registration of participation agreements in shared construction;

* state registration of real estate lease;

* state registration of easements;

* state registration of mortgages.

Familiarization and compilation of lists of documents required for state registration of rights with explanatory references to the regulatory framework.

Attendance at the reception of documents required for state registration of rights.

Conducting a legal examination of documents and checking the legality of the transaction.

3. In the field of control and supervision in the field of advocacy and notaries, familiarization with:

* with the procedure for entering information about a lawyer into the regional register;

* with the procedure for entering into the regional register information about the suspension, renewal or termination of the status of a lawyer;

* with the procedure for excluding information about a lawyer from the regional register;

* with the procedure for registration, issuance, accounting, storage and destruction of certificates;

* with register forms of state notary offices and notary offices engaged in private practice, on paper and electronic media;

* with the procedure for entering information about a notary into the register, changes to the register, and providing information from the register.

4. Familiarization with the procedure for recording registered political parties, public associations and religious organizations; maintaining a register of national-cultural autonomies; maintaining a register of arbitration managers.

Practice in the bailiff service

1. Familiarization:

* with the implementation of powers to ensure the established procedure for the activities of courts;

* with the size of the performance fee;

* with types of decisions of the bailiff;

* with types of enforcement measures.

2. Familiarization with the implementation procedure enforcement proceedings for the forced execution of judicial acts and acts of other bodies according to the criteria:

* application of enforcement measures and other measures on the basis of the relevant executive document;

* assessment and accounting of seized and seized property;

* requirements for executive documents;

* explanation of the judicial act or act of another body subject to execution;

* search for the debtor and his property;

* stages of enforcement proceedings (initiation, suspension, termination of enforcement proceedings, in particular, return of the enforcement document);

* procedure for foreclosure cash and other property of the debtor;

* foreclosure on other property of the debtor organization;

* foreclosure wages and other types of income of the debtor;

* General terms execution of executive documents obliging the debtor to commit certain actions or refrain from doing them:

* about reinstatement at work;

* about the eviction of the debtor;

* about the move-in of the claimant.

3. Presence during enforcement proceedings (stage by stage).

4. The following documents should be drafted and (or) collected:

* decisions of the bailiff for each stage of enforcement proceedings;

* writs of execution issued by courts;

* court orders;

* statements for clarification of the relevant judicial act or act of another body on the basis of which this executive document was issued, as well as a document that is an executive document;

* inventory of seized property.

Practice in customs authorities

1. Regarding the collection of customs duties, taxes, anti-dumping, special and countervailing duties, customs duties, control of the correct calculation and timely payment of these duties, taxes and fees, familiarize yourself with:

* with methods for determining customs value;

* with the procedure for monitoring the customs value of goods;

* with measures for their forced collection.

2. Regarding customs clearance and customs control:

* familiarization with the principles of customs control and its forms;

* participation in the inspection of the customs declaration, other documents submitted to the customs authority, as well as inspection of goods in order to establish compliance with the information specified in the customs declaration;

* study of lists of documents and information, requirements for information that are necessary for customs clearance in relation to specific customs procedures and customs regimes;

* studying the forms of customs documents, in particular, the procedure for completing a customs declaration.

3. Familiarization with information systems, information technology and means of their support used by customs authorities.

4. Familiarization with the procedure for conducting currency control of transactions related to the movement of goods and Vehicle across the customs border of the Russian Federation.

5. Familiarization by being present during proceedings in cases of administrative offenses and consideration of such cases by customs authorities.

6. Familiarization through presence during the investigation and urgent investigative actions.

7. Presence at the reception of citizens, participation in the consideration of requests from individuals.

8. The following documents should be drafted and (or) collected:

* requirement to pay customs duties;

* customs declaration;

· administrative violation protocol.

Practice in labor inspection

1. Attendance at the reception of citizens, joint consideration of applications, complaints and other requests from citizens about violations of their labor rights.

2. Participation in inspections of employers and investigations into the causes of violations of the legislation of the Russian Federation on labor and labor protection with the preparation of draft orders to eliminate violations of the legislation on labor protection, protocols on administrative violations.

3. Familiarization with the principles and forms of interaction regarding the investigation of industrial accidents:

* with the executive bodies of the Fund social insurance RF;

* with law enforcement agencies;

* with associations of employers and associations of trade unions.

4. Familiarization with the procedure for investigating accidents at work, in particular, the formation of commissions to investigate accidents.

5. It is necessary to draw up and (or) collect forms of documents necessary for the investigation and recording of industrial accidents:

* notifications of a group accident;

* reports of industrial accidents;

* conclusion of the state labor inspector;

* protocols of interviewing the victim of an accident (an eyewitness to the accident, an official);

* protocol of inspection of the incident;

* messages about the consequences of the accident and the measures taken.

6. Study of the procedure and participation in the consideration of cases of administrative offenses of the following types:

* violation of labor and labor protection legislation;

* avoidance of participation in negotiations on the conclusion of a collective agreement, agreement or violation of the established deadline for their conclusion;

* unjustified refusal to conclude a collective agreement or agreement;

* violation or failure to fulfill obligations under a collective agreement or agreement;

* dismissal of workers due to a collective labor dispute and a strike;

* concealment of an insured event.

7. Attendance at speeches of state labor inspectors as experts in court on claims of violation of legislation on labor protection and compensation for harm caused to the health of workers at work and giving an assessment of this.

Internship in a notary office

1. Familiarization:

* with the legal status of a state notary office and a notary engaged in private practice; notary chamber (powers and bodies);

* with the rules of notarial office work, registration of notarial actions;

* with the procedure for conferring powers on a notary and terminating his powers;

* with the territory of activity of the notary (host notary office);

* with notary fees;

* with types of notarial acts performed by notaries engaged in private practice and notaries working in state notary offices;

* with requirements for documents submitted to perform notarial acts.

2. Familiarization with the procedure:

* performing notarial acts, in particular:

Certification of transactions;

Certification of wills;

Certification of powers of attorney;

Issuance of a certificate of inheritance;

Certifying the accuracy of copies of documents and extracts from them;

Certification of the authenticity of the signature on the document;

Making protests on bills of exchange;

* signatures of a notarized transaction, application and other documents;

* establishing the identity of the person applying for a notarial act;

* checking the legal capacity of citizens and the legal capacity of legal entities participating in transactions.

3. Acquiring skills in performing notarial acts in the interests of individuals and legal entities, in particular, skills in drafting contracts, statements and other documents (wills, powers of attorney, certificates);

4. Participation in consulting on issues of performing notarial acts.

Practice in legal education

1. Familiarization:

* with forms of legal entities;

* with the register of lawyers;

* with the procedure for establishing and the amount of fees for services;

* with the procedure and conditions for a lawyer to conduct civil cases of various categories in the court of first, cassation and supervisory instances, starting from the acceptance of the assignment.

2. Drawing up draft statements of claim (the most typical), responses to claims, statements and complaints in cases arising from administrative violations and cases of special proceedings; powers of attorney; appeals, cassation, supervisory complaints, statements regarding various types of petitions; draft speeches in court debates; request for a lawyer; comments on the minutes of the court session.

3. Presence at all court hearings in which the lawyer - head of the practice participates.

4. In the presence of the head of the practice, independently conducting receptions of citizens, consulting.

5. In case of provision of services for legal support of the activities of enterprises, institutions, organizations.

Practice in tax authorities

1. Familiarization:

* with the system of taxes and fees in the Russian Federation;

* with the system of tax authorities in the Russian Federation;

* with tax return forms and the procedure for filling them out and submitting them to the tax authorities;

* with tax control forms;

* with the procedure for registering taxpayers;

* with the procedure for conducting tax audits;

* with types of tax offenses and liability for them, as well as with proceedings regarding a tax offense (compositions: failure to submit a tax return and non-payment or incomplete payment of tax amounts);

* with the procedure for appealing acts of tax authorities and actions (inaction) of their officials;

* with the procedure for considering a complaint and making a decision on it;

* with the procedure for registering entrepreneurs.

2. Participation:

* in tax audits;

* in the consideration of cases regarding the collection of tax sanctions and penalties;

* in collecting evidence in cases of collection of tax sanctions and penalties.

3. Compile lists of documents required for:

* registration as individual entrepreneur without education legal entity;

* registration of a legal entity.

4. Familiarize yourself with and draw up a table of tax payment deadlines (VAT, Unified Tax, etc.), as well as in accordance with special tax regimes (simplified taxation system, UTII system) by type of taxpayer: individual entrepreneur, commercial organization.

5. Familiarize yourself with and take notes on the main provisions of documents for official use that explain the procedure for carrying out the main forms of tax control.

6. The following documents should be drafted and (or) collected:

* statement of claim for the collection of tax sanctions and penalties;

* response to the taxpayer’s statement of claim;

* requirement to pay taxes and fees;

* tax returns;

* acts tax audit;

* applications for state registration of a legal entity through establishment and reorganization; individual as an individual entrepreneur;

* changes made to the constituent documents of a legal entity; upon liquidation of a legal entity.

Practice in the legal service of an enterprise, institution, organization:

1. Familiarization:

* with constituent documents defining the type of enterprise (form of ownership, organizational and legal form, type and purposes of activity, etc.);

* with the structure of the enterprise, regulations on structural divisions, the main functions of its departments (accounting, procurement, sales, planning, personnel department, etc.), goals and objectives of the legal service;

* with a list of documents subject to endorsement by the legal service;

* forms of participation and the role of the legal service in the preparation of local regulations - regulations, enterprise standards, rules, instructions (collective agreement, enterprise standards for legal work);

* with the procedure for reference and codification work of the legal service, the procedure for storing regulations and office work;

* with planning the work of the legal department, with activities for advanced training and legal training of specialists;

3. When concluding contracts you should:

* study the structure of contractual relations, identify the circle of counterparties under contracts, types of contracts concluded;

* study the procedure and terms for concluding agreements, participate in the development of the terms of draft agreements, draw up draft protocols of disagreements and protocols of agreement on concluded agreements;

* familiarize yourself with the accounting of concluded contracts and forms of control over their implementation;

· study the organization of work in fulfillment of contractual obligations.

4. Regarding claim work and preparation of claim materials, you should:

* become familiar with the procedure for conducting claims work, master the accounting of incoming and submitted claims, as well as claim materials received from other departments for filing claims; participate in the consideration of claims on the merits, draw up draft claims and responses to them;

* take part in the review and discussion of materials on the state of accounts receivable and the results of the inventory of inventory items that are accountable to financially responsible persons, draw up draft statements of claim for recovery of damage caused;

* participate in the consideration of disputes by courts and arbitration courts, one of the parties to which is the receiving organization, draw up draft complaints against decisions in individual cases;

5. During practice you should collect:

* list of documents subject to endorsement by the legal service;

* work plan for the legal department for the current year (quarter);

* contracts mediating the relations of the enterprise for the supply of products, production of work, provision of services;

* protocols of disagreements under contracts, protocols of their approval;

* court decisions, arbitration court and other procedural documents drawn up during the process.

Center for Information and Legal Consulting and Legal Education

1. Familiarization:

* with basic forms of legal education;

* with basic forms of legal advice;

* with the structure of the Center for Information and Legal Consulting and Legal Education;

* with the consultation procedure and basic rules of professional ethics;

* with the procedure for reference and codification work, the procedure for storing regulations and office work.

2. Participation in checking the compliance of specific legal documents with regulatory requirements;

3. Regarding claim work and preparation of claim materials, you should:

* familiarize yourself with the content of the claim work, master the accounting of incoming and submitted claims; participate in the consideration of claims on the merits, draw up draft claims and responses to them;

* master the procedure for properly filing claims for various categories of cases (in accordance with the type of activity of the enterprise), draw up draft statements of claim indicating the list of attached documents;

* study the organization of generalization and analysis of the results of claims and other work of the legal service for the quarter and year, get acquainted with the preparation of other reports.

4. During practice you should collect:

* complaints and responses to them, statements of claim and refusals on them in the main categories of cases;

* court decisions, other procedural documents drawn up during the process.

Territorial departments of the Ministry of Justice of the Russian Federation

1. Familiarization:

* with work to ensure the unity of the legal space and maintenance of the federal register;

* with the work of registering the charters of municipalities, maintaining the state register of municipalities;

* with the work of registering non-profit organizations and monitoring the activities of non-profit organizations;

* with work on providing international legal assistance and affixing an apostille;

* with work on control and supervision in the field of notaries;

* with work on control and supervision in the field of advocacy;

· with work on control and supervision in the field of state registration of acts of civil status.

2. Participation in checking the compliance of specific legal documents with regulatory requirements.

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Student practice is a mandatory component of the process of training specialists in higher educational institutions and is carried out at appropriately equipped practice bases of higher educational institutions, as well as at modern enterprises and organizations in various sectors of the economy, education, healthcare, culture, trade and government controlled. According to the curricula of higher educational institutions, the duration of professional practice is 20-25% of the total educational time. The organization of practical training for students is regulated by the Regulations on the practical training of students of higher educational institutions.

Responsibility for organizing and implementing practical training for students rests directly with the heads of higher educational institutions. Educational and methodological guidance and implementation of practice programs are provided by the relevant departments (subject or cycle commissions). General organization students' practice and control over its implementation is carried out by the practice manager. Experienced teachers and specialists in a particular profession working in the organization where the internship takes place are also involved in the management of the practice.

An important issue in the practical training of future specialists is to ensure its continuity and consistency in acquiring the required amount of practical knowledge, skills and abilities in accordance with different qualification levels: bachelor - master.

In higher educational institutions, students undergo educational, educational and industrial practice and practical training. Educational practice aims to deepen and consolidate theoretical knowledge students, develop practical and research work skills, familiarize them with modern equipment. It is carried out in junior courses, as a rule, in workshops, laboratories, at various training sites, in educational and experimental farms, in clinics and other educational and auxiliary departments of higher educational institutions. The forms of educational practice can be different: an excursion to an enterprise or institution, self-study their activities through observation or conversations with employees, practical work in production at the workplace, etc.

Training and industrial practice has as its task to acquaint the student with his future specialty by performing the duties of an understudy, an assistant specialist. This allows you to penetrate deeper into the content and technology of future professional activity.

Industrial practice senior students pass. During this practice, they perform the entire cycle of basic work in their specialty, being on the job, studying a significant production area and acquiring skills in organization, management and control. During pre-graduation practice, students prepare materials for their graduation project or thesis.

During practical training, a student must:

Perform tasks provided for by the internship program and internship schedule;

Submit to the internal regulations in force at the enterprise, institution, organization;

Study and strictly follow the rules of labor protection and industrial sanitation;

Be responsible for the work performed and its results on an equal basis with regular employees;

Keep a practice diary where you should systematically record the work done;

Provide the practice manager with a written report on the completion of all tasks and submit a report on the practice.

In order to better familiarize trainees with production, excursions to an enterprise or institution are organized, which end with general conversations with managers. During production practice, production specialists give lectures on issues that relate to the specifics of the type of production and new technological advances, as well as on issues of economics of organization and management based on the experience of the enterprise.

Management of the place of production practice is entrusted to qualified production specialists. Teachers appointed by the heads of production practice draw up and coordinate its program in advance with the production managers, while paying special attention to the schedule of movement of trainees to the workplace in accordance with the requirements of the program.

The responsibilities of the practice manager from the educational institution include:

Before the start of the internship, go to the enterprise to organize the necessary preparations for the arrival of student interns;

Explain the meaning of the specialty, its features and significance for the enterprise;

Develop a schedule for internship;

Create conditions for carrying out all organizational activities before students come to practice (instruction on the procedure for completing the internship, safety precautions and the operating mode of the enterprise);

Ensure the high quality of students’ internships and their compliance with curricula and programs;

Organize, based on curricula and programs, on practice bases together with practice managers from the enterprise, lectures and seminars on economics, technology, standardization, legal issues;

Monitor the provision of normal working conditions for students and provide them with mandatory instructions on labor protection;

Monitor compliance by trainees with internal regulations;

Review students' reports on practice, write reviews on their work and submit to the chairman of the methodological commission a written report on the practice along with comments and suggestions for improving the practical training of students.

In turn, the director of production practice from the enterprise is obliged to:

Organize the internship of assigned students together with the internship supervisor from the educational institution;

To familiarize students with the organization of work at specific workplaces;

Realize constant control supervise the work of trainees, help them correctly perform all tasks in the workplace, advise on production issues;

Teach student interns safe working methods;

Monitor the keeping of diaries, prepare reports and compile characteristics for student interns containing data on the implementation of internship programs and individual assignments, and the students’ attitude to work.

At the end of the practical training, students draw up and submit reports on the implementation of the practical training program. Various technical materials are added to the report: drawings, drawings, photographs, diagrams, tables, samples of materials and products. The supervisor of the internship checks the report, after which the trainee compiles a test, most often in the form of defending the report in the commission at the place of practice or in higher education. educational institution. The test is graded on a four-point system (excellent, good, satisfactory, unsatisfactory), taking into account the characteristics and assessment of the student’s work by the internship supervisor from the enterprise. In case of an unsatisfactory assessment of the practical training, it will be repeated on an individual basis.

All types of practice begin with an orientation conference, at which the teacher responsible for the practice and representatives of the departments explain to students the objectives of the practice, the schedule and objects of its implementation, the distribution of groups of students among them and the assignment of consultants-representatives of the departments and production. The internship also ends with a conference at which students exchange experiences. Practice managers, representatives of departments and production indicate ways to improve its completion and professional training of students.

FEDERAL STATE BUDGET

EDUCATIONAL INSTITUTION

HIGHER PROFESSIONAL EDUCATION

INSTRUMENT ENGINEERING AND INFORMATION SCIENCE

Working programm industrial practice

IV year full-time students

specialty 0801.05

"Finance and Credit"

Moscow 2011

1. PURPOSE AND OBJECTIVES OF PRODUCTION PRACTICE

The purpose of the internship is to deepen and consolidate the knowledge acquired by students during their studies at the University, to acquire the necessary practical skills in the field of accounting (managerial) accounting, accounting (financial) reporting, economic analysis and auditing.

The most important objectives of practice are to prepare students for independent work in specific production conditions for an economic activity in accordance with the qualification characteristics of specialty 0801.05, the development of professional thinking, the acquisition of accounting, analysis and auditing skills, as well as the collection and synthesis of factual material for the preparation of a report on production practice.

When undergoing practical training, the student is obliged to:

completely complete the task provided for in the internship program;

obey the internal labor regulations in force at the enterprise, institution, organization;

study and strictly follow the rules of labor protection, safety and industrial sanitation;

bear responsibility for the work performed and its results on an equal basis with regular employees;

collect and systematize factual material to complete an individual task;

submit a written report to the practice manager and pass the practice test.

2. ORGANIZATION OF PRACTICE

In accordance with the educational schedule, the second practical training of students of specialty 0801.05 “Finance and Credit” is carried out in the fourth year in the period from July 1 to July 21. The practice is organized at instrument making enterprises, mechanical engineering, metallurgical enterprises, in commercial banks, tax inspectorate, audit firms, firms and organizations of various organizational and legal forms, as well as under individual contracts. Students undergoing practical training individually must submit official letter from the management of the organization about consent to accept the student for internship. The letter is addressed to the rector of MGUPI and certified with a round seal (Appendix A). Methodological and organizational management of the practice is carried out by the head of the practice from the University. The calendar plan for the internship and the duration of students’ work at the workplace are previously agreed upon with the administration of the organization.

The Department of EF-4, 30 days before the start of the internship, informs students of the names of the internship sites indicating the number of students at each location. Within 10 days, students are required to choose a place of practice.

20 days before the start of the internship, the department prepares an order for practice indicating the places of practice and assigning them to students, as well as indicating the heads of practice from the department. During the internship period, students can be enrolled in full-time positions while retaining their right to receive a scholarship for general principles.

In some cases (if there is a lack of internship places), students may be sent for internship to structural divisions of the University, namely the accounting department, planning and financial department, computer center, etc.

Students who violate internal regulations may be subject to penalties by the organization's leaders, which is reported to the University.

Students' practical training is carried out in the form of independent practical work. Independent practical work is determined by two factors:

current work in accordance with the full-time position held during the internship;

Students' practical training is structured in accordance with a thematic plan, the approximate content of which is presented below:

1. Study of the production and organizational structure of an organization (enterprise), its main types of activity: the composition and purpose of workshops and sections, the structure and main functions of the management apparatus, the main technical and economic indicators of the work of workshops, departments, etc.
2. Study of technical means of collecting, processing and transmitting economic information.
3. Study of software products used in the organization by accounting, financial statements, economic analysis, internal audit.
4. Studying the organization of accounting for production costs and calculating the cost of production (consolidated and analytical cost accounting; simple, incremental, custom, standard methods of accounting and calculation).
5. Participation in reporting on production costs and product costs.
6. Study and participation in the compilation financial statements organizations.
7. Performing an Analysis financial condition organizations ( general characteristics balance sheet, characteristics of the enterprise’s property and sources of its acquisition, assessment of the financial stability of the enterprise and its solvency, etc.).
8. Carrying out tax calculations (income tax, value added tax, property tax, road maintenance tax, local taxes).
9. Familiarization with inspection reports of the production and economic activities of the enterprise.
10. Participation in audits of enterprises.
11. Study of normative, instructional and methodological documentation in accordance with the functions performed during the practice period.

The specification of the thematic plan, the specifics of its implementation in relation to the object of practice is expressed in an individual task, which is developed by the head of the practice from the University together with the student. The individual assignment form is given in Appendix B.

An approximate practice schedule is presented in Table 1.

Table 1 - Approximate practice schedule

Name of work Duration, days Familiarization with the object of practice, the work of structural units, safety briefing. 2 Work at the workplace 24 Drawing up a report, receiving feedback 2

4. MANAGEMENT OF PRACTICE AND CONTROL OF STUDENT WORK

General methodological guidance and control over the progress of students' practical training is carried out by teachers of the EF-4 department.

Head of practice from the University:

establishes contact with the internship supervisor from the enterprise and draws up an internship program;

takes part in the distribution of students to work places;

develops topics for individual assignments and checks their implementation, provides students with the necessary methodological assistance;

exercises control over the use of students during the internship in accordance with its goals and objectives;

conducts methodological meetings for trainees, advises them on practice issues and the preparation of reporting documentation on practice;

evaluates the results of students' implementation of the internship program;

bears personal responsibility for conducting the practice;

reviews students' reports on practice and submits to the head of the department a written report on the practice along with comments and suggestions for improving the practical training of students.

Day-to-day practice management is carried out by local practice managers (departments, sectors, workshops, etc.). Their functions include:

organizing practical training for students directly at their workplaces;

familiarizing students with the specifics of working at specific workplaces, consulting on production issues;

monitoring students' practical training and their implementation of the practical training program and individual assignments;

at the end of the internship - compilation of reviews containing characteristics of students’ attitude to work (Appendix B).

5. CASE REPORT

5.1 The production practice report should have the following structure:

1 Characteristics of the object of practice

1 Brief technical and economic characteristics of the practice object

2 Characteristics of the production structure

3 Characteristics of the organizational structure

4 Structure and functions of the department where the student did his internship

5 Composition of technical means for processing economic information in the department

6 Characteristics of technological processes for collecting, transmitting, processing and issuing economic information in the department

2 Organization of financial and economic in the organization of various legal forms (in accordance with individual assignments).

1 Features of financial planning.

2 Accounts receivable and payable.

3 Features of pricing.

4 Valuation of fixed and working assets.

5 Marketing policy.

6 Features of remuneration.

7 Quality of personnel.

3. Analysis of the financial condition of the practice object (in accordance with the assignment for thesis).

Conclusion

Applications (reporting forms; calculations of liquidity and solvency indicators, financial stability, etc.).

The volume of the report is 25-30 pages of printed text. The title page of the industrial practice report must be drawn up according to the attached form (Appendix D).

5.2. Evaluation of practice results.

2.1. Evaluation criteria and criterion indicators of practice results.

table 2

No. Criteria for assessing the results of practice Indicators 1 Quality of fulfillment of tasks provided for by the practice program (based on the review of the supervisor of the practice from the graduating department, feedback - characteristics of the supervisor from the host organization) Correspondence of the result obtained during the practice to the task given to the student Amount of completed task provided for by the practice program Quality of completion of tasks provided for by the internship program 2 Availability of reporting documents Practice diary (Appendix E) Student’s report on the internship Reporting materials (analytical materials, sample documents, etc.) 3 Contents of reporting documents submitted by the student Completeness of reflection of the progress of practice in the diary, consistency, accuracy in description, reliability Quality of the report on the results of practice compiled by the student Quality of reporting materials developed directly by the student

2.2. Grading procedure

Table 3

Assessment Criteria for assessing the results of practice Quality of performance of tasks provided for by the practice program Availability of reporting documents Contents of reporting documents submitted by the student “excellent” The student demonstrated high level solving problems provided for by the internship program, which was reflected in the review of the internship supervisor from the graduating department and in the review - the characteristics of the supervisor from the host organization: · the result obtained during the internship fully corresponds to the task; · the task was completed in full; · demonstrated high quality of performance of individual tasks provided for by the internship plan. The student submitted the necessary reporting documents. The content of the reporting documents submitted by the student meets all the requirements of the internship program: · the course of practice is reflected in detail in the diary, the material is presented systematically, logically, and reliably; · the report on the results of the practice is compiled meaningfully and completely; · reporting materials correspond to the content of practice. “good” The student demonstrated a good level of solving problems provided for by the practice program, but there were some comments from the practice supervisors, which was reflected in the review of the practice supervisor from the graduating department and in the review of the supervisor from the host organization. The student submitted the necessary reporting documents. The content of the reporting documents submitted by the student generally meets the requirements of the practice program, but the presentation of the material has shortcomings (insufficiently detailed, etc.). “satisfactory” The student demonstrated a satisfactory level of solving problems provided for by the practice program, there were serious comments from the heads of practice, which was reflected in the review of the head of the practice from the graduating department and in the review - characteristics of the head from the host organization: The basis for assigning a “satisfactory” grade is the presence of one of the following criteria · the result obtained during the practice does not fully correspond to the task; · the task was completed to a lesser extent; · During the internship, there were serious comments from the internship supervisors. The student did not submit all the reporting documents. The content of the reporting documents submitted by the student has significant shortcomings (unsystematic presentation of the material, etc.). “unsatisfactory” The student did not solve the tasks provided for by the internship program, which was found reflected in the review of the head of practice from the graduating department and in the review - characteristics of the head from the host organization. The basis for grading “unsatisfactory” is the presence of one of the following criteria · the assignment was not completed by the student; · the result obtained during the internship does not correspond to the assignment. The student did not submit reporting documents. The content of the reporting documents submitted by the student does not meet the requirements of the internship program

The grade is given based on the results of defending the practice in the student’s transcript and grade book. The statement is kept in the dean's office of the faculty.

Students who do not complete the internship program for a valid reason are sent to practice a second time, in their free time from study.

Students who fail to complete the internship program without a good reason or receive an “unsatisfactory” grade are subject to expulsion from the University in accordance with the established procedure as having academic debt.

Appendix A

Letter form

(on organization letterhead)

To the rector of MGUPI

Golubyatnikov I.V.

…………………………………………………………. I agree to accept

(name of company)

fourth year student at Moscow state university instrument engineering and computer science, specialty "Finance and Credit" FULL NAME.for practical training in the period from July __ to July __ in _____________________ in the position of ___________________________

(department name) (position name) (or trainee).

We guarantee compliance with safety regulations.

Head of the organization _____________________ / Full name /

Organization seal

Appendix B

MOSCOW STATE UNIVERSITY

INSTRUMENT ENGINEERING AND INFORMATION SCIENCE

Faculty of Economics

Department EF-4

Specialty 0801.05

Individual assignment for practical training to a student ______________

Organization department position

Issues to be developed:

Characteristics of the object of practice

1Brief technical and economic characteristics of the practice object (taken from the Charter or from the official website of the company)

2Characteristics of the organizational structure (in the form of a diagram + description of the types of work performed by departments and job responsibilities of employees)

3Structure and functions of the department where the student did his internship (subordination chart + description (detailed) of work performed in the department, main job responsibilities)

4Composition of technical means for processing economic information in the department ( detailed description software products used for processing economic information + screen forms from the program (at least 6 screen forms corresponding to the task))

5Characteristics of technological processes for collecting, transmitting, processing and issuing economic information in the department (document flow diagram of the department with other departments and contractors)

1Organization of accounting/management accounting and internal audit at the practice site

1.1Documentation of transactions on _____________________________________________

(5-6 described documents (COMPLETED) are provided in the Appendix)

1.2Analytical accounting __________________________________________________________

(analytical accounting registers + subaccounts)

1.3Synthetic accounting__________________________________________________________

(provisions accounting policy according to issue, correspondence of accounts indicating amounts, specific examples from the activities of the organization, synthetic accounting registers - present in the report in the form of pictures or appendices)

1.4Reflection of operations on... in reporting

2Accounting (financial) reporting and its analysis.

(horizontal and vertical analysis for 3-4 periods)

3Analysis of the financial condition of the practice object.

(main financial indicators)

Conclusion

Applications (product cost calculations; reporting forms; example of an audit report; audit reports; calculations of liquidity and solvency indicators, financial stability, etc.).

The title page of the industrial practice report must be formatted.

is drawn up in accordance with the requirements of the MGUPI standard.

Appendix B

Feedback form

about the industrial practice of a student at MGUPI

________________________

Completed an industrial practice in ______________________________ in the period from ____ to ____ July _____year.

(name of company)

During the period of practice, ____________________ worked in the position of _______________ (performed the duties of ___________).

(review text)

Grade ___________

Head of practice from the organization:

____________ _______________

position signature full name

Stamp of the HR department or office Date

industrial practice student report

Appendix D

MINISTRY OF EDUCATION AND SCIENCE

FEDERAL STATE BUDGET EDUCATIONAL INSTITUTION OF HIGHER PROFESSIONAL EDUCATION

MOSCOW STATE UNIVERSITY

INSTRUMENT ENGINEERING AND INFORMATION SCIENCE

Department of Accounting, Finance and Audit

Industrial practice report

Student _____________ code _____________ group _________

Specialty 0801.05 “Finance and Credit”

Head of Practice

from the University __________________ __________________

signature, date Full name

Head of practice from

enterprises (organizations) __________________ __________________

signature, date, M.P. FULL NAME.

Report completed by __________________ __________________

signature, date Full name

Moscow, 201_

Appendix D

PRACTICE DIARY

undergoing internship (name of practice) (full name of the student) student of the faculty (name) of the specialty studentForm of study (full-time, part-time, part-time, correspondence) Study group No. Head of practice from the graduating department (full name, contact phone number) Head of practice from the host organization (full name, contact telephone number) Place of practice: (address, contact telephone numbers) Duration of internship: from “__” ________20__ to “__”________20__

Internship calendar plan

(signature) (student's full name)

"____" _________20 __

Head of Practice

from the host organization

(signature) (full name of the manager)

"____" _________20 __

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