Module arable virgin soil PM 05. Professional module PM.05
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
Base 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
Industrial practice
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. Issuance of cash for specific purposes. Documentation for processing cash circulation
Laboratory work
Not provided
Practical exercises
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 exercises
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 exercises
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 exercises
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 exercises
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 exercises
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 exercises
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 exercises
The procedure for conducting a cash register audit
Independent work when studying section PM.05.
Writing abstracts and creative research works on given topics.
Working with sources of information (lesson notes, textbooks 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 work
Not provided
Industrial practice (according to specialty profile)
Types of work
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
Basic 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)
Grousers for walk-behind tractors Woodworking attachments for walk-behind tractors Branch choppers for walk-behind tractors Potato diggers for walk-behind tractors Potato planters for walk-behind tractors Mowers for walk-behind tractors Shovels and dumps for walk-behind tractors Pumps and pumps for walk-behind tractors Hillers for walk-behind tractors Adapters for attachments Plows for walk-behind tractors Weeders and rippers for walk-behind tractors ov Snow blowers for walk-behind tractors Snowmobile attachments for walk-behind tractors Hitches for walk-behind tractors Carts and trailers for walk-behind tractors Axle extensions for walk-behind tractors Milling cutters for walk-behind tractors Brushes for walk-behind tractors"); if (arAjaxPageData.TITLE) BX.ajax.UpdatePageTitle(arAjaxPageData.TITLE); if (arAjaxPageData.WINDOW_TITLE || arAjaxPageData .TITLE ) BX.ajax.UpdateWindowTitle(arAjaxPageData.WINDOW_TITLE || arAjaxPageData.TITLE); if (arAjaxPageData.NAV_CHAIN) BX.ajax.UpdatePageNavChain(arAjaxPageData.NAV_CHAIN)); $(document).ready(function() ( $( ".ibsb a").attr("href", "/catalog/adaptery_dlya_motoblokov/akademiya_instrumenta/"); $(".ibsb").show(); )); (function (w, d, nv, ls) ( var lwait = function (w, on, trf, dly, ma, orf, osf) (var pfx = "ctawait", sfx = "_completed";if (!w) (var ci = clearInterval, si = setInterval, st = setTimeout, cmld = function() (if (!w) ( w = true;if ((w && (w.timer))) ( ci(w.timer); w = null;)orf(w);));if (!w || !osf) (if (trf(w))(cmld();) else (if (!w) (w = (timer: si (function () (if (trf(w) || ma 0 && !!cnt && cnt.get ? cnt.get("clientId") : null;) catch (e) (console.warn("Unable to get clientId , Error: " + e.message);)ct(w, d, "script", clId, n);), function (f) (w[o](function () (f(w[o]); ))));) else (ct(w, d, "script", null, n);)); var cid = function () (try (var m1 = d.cookie.match("(?:^| ;)\s_ga=([^;])");if (!(m1 && m1.length > 1)) return null;var m2 = decodeURIComponent(m1).match(/(\d+.\d+)$/ );if (!(m2 && m2.length > 1)) return null;return m2) catch (err) ())(); if (cid === null && !!w.GoogleAnalyticsObject) ( if (w. GoogleAnalyticsObject == "ga_ckpr") w.ct_ga = "ga"; else w.ct_ga = w.GoogleAnalyticsObject; if (typeof Promise !== "undefined" && Promise.toString().indexOf("") !== -1) ( new Promise(function (resolve) (var db, on = function () (resolve(true) ), off = function () (resolve(false)), tryls = function tryls() (try (ls && ls.length ? off() : (ls.x = 1, ls.removeItem("x"), off ());) catch (e) (nv.cookieEnabled ? on() : off();)); w.webkitRequestFileSystem ? webkitRequestFileSystem(0, 0, off, on) : "MozAppearance" in d.documentElement.style ? (db = indexedDB.open("test"), db.onerror = on, db.onsuccess = off) : /constructor/i.test(w.HTMLElement) ? tryls() : !w.indexedDB && (w.PointerEvent || w.MSPointerEvent) ? on() : off();)).then(function (pm) ( if (pm) (gaid(w, d, w.ct_ga, ct, 2);) else (gaid(w, d, w.ct_ga , ct, 3);)))) else (gaid(w, d, w.ct_ga, ct, 4);) ) else (ct(w, d, "script", cid, 1);))) ( window, document, navigator, localStorage); var jsControl = new JCTitleSearch2(( //"WAIT_IMAGE": "/bitrix/themes/.default/images/wait.gif", "AJAX_PAGE" : "/products/modul_pakhotno_ezdovoy_tselina_pm_05_dlya_motobloka_adapter/", "CONTAINER_ID": "title-search" , "INPUT_ID": "title-search-input", "MIN_QUERY_LEN": 2 ));Adapter PM-05 for working with attachments, designed to work with attachments: mower, snow blower, hiller. When performing work, the operator controls the walk-behind tractor while sitting on the seat, which greatly facilitates the work and allows you to perform a larger volume of work with less physical effort. The developers paid a lot of attention to the ergonomics of the product. Operational tests have shown that the main components and controls of the adapter: the seat, the brake system, the hitch for attaching the hiller, the lever system for lifting the hiller and the pedal system for lowering it into the ground are located conveniently and functionally justified. When assembling the EMK with the Ugra walk-behind tractor, a hitch is used that connects the wheel hubs of the walk-behind tractor and the driving module. At the same time, the hitch is included in the delivery package of the driving module developed by the Academy of Instruments. For similar products from other manufacturers, it is an additional option and is purchased separately from the main unit. Trailer seat for working with attachments. The walk-behind tractor can change its functionality depending on the installed attachments. A plow, coulter, snow blower, pump and much more are most often installed on a walk-behind tractor. But the most indispensable part is the trailer seat. A trailed seat for working with attachments greatly facilitates the farmer’s work, thanks to which a large amount of work will be completed several times faster. Using such a trailer, you can transport harvested crops from trees and beds at any distance. Considering the operating speed of up to 10 km/h, the cargo will quickly be delivered to the right place. This item is also indispensable when transporting building materials, fertilizers and other heavy items. A comfortable seat made of high-quality plastic provides maximum comfort for the operator when working. The rounded edges of the operator's seat eliminate the possibility of various types of injuries when getting in and out. The seat is scratch-resistant, does not crack or deform over time. At the bottom there is a lattice footrest with a gas pedal and a brake pedal. Thanks to this design of the footrest, most of the dirt from the shoes will fall directly to the ground, rather than remaining on the surface of the grate. The trailed seat for working with attachments, in addition to all its advantages, has good cross-country ability. Pneumatic tires provide a confident ride and eliminate slipping in difficult places.
Advantages of the PM-05 adapter for working with attachments:
Excellent stability during operation.
-Ability to work with the entire range of attachments.
-Plastic seat.
-Comfortable high back.
-Large traction force.
-Anti-corrosion coating.
-Electrostatic painting.
-Lever for raising and lowering equipment.
-All-metal drawbar.
-Large platform for your feet.
-Large pneumatic wheels.
-Band brakes.
-Brake pedal on the footrest.