Public defense of an elementary school student’s portfolio. Template Portfolio for a student of the Cossack class

The order is buh. accounting and rules for assessing inventories are established by PBU 5/01 “Accounting for inventories”, approved. by order of the Ministry of Finance of the Russian Federation dated 06/09/2001 No. 44n, taking into account certain norms “Regulations on accounting. accounting and accounting reporting in the Russian Federation" No. 34n dated July 25, 1998.

Inventory as objects of assessment include:

Assets used as raw materials, materials, etc. in the production of products intended for sale or used for the management needs of the organization.

finished products;

MPP assessment is carried out in three cases:

When registering inventories (on the date of receipt of ownership of them);

When releasing inventories into production and other disposal;

As of the date of preparation of the annual financial statements.

• 1. When registering an industrial plant, the assessment is made:
  • a) when receiving inventories from a supplier (for a fee) - in the amount of the actual cost of their acquisition (excluding VAT and other refundable taxes). The actual cost in this case consists of the following costs:

amounts paid in accordance with the agreement to the supplier (seller);

amounts paid to organizations for information and consulting services related to the acquisition of inventories;

customs duties;

non-refundable taxes paid in connection with the acquisition of a unit of inventory;

fees paid to the intermediary organization through which the inventories were acquired;

costs for the procurement and delivery of materials to the place of their use, including insurance costs. These costs include, in particular, the costs of procuring and delivering inventories, the costs of maintaining the procurement and warehouse division of the organization, the costs of transport services for delivering inventories to the place of their use, if they are not included in the price for inventories established by the contract, accrued interest on loans provided by suppliers (commercial loan); accrued before acceptance accounting MPZ interest on borrowed funds, if they are raised for the acquisition of these reserves;

costs of bringing inventories to a state in which they are suitable for use for the intended purposes. These costs include the organization’s costs for part-time work, sorting, packaging and improvement technical characteristics received reserves not related to the production of products (works, services);

other costs directly related to the acquisition of inventories.

General and other similar expenses are not included in the actual costs of acquiring inventories, unless they are directly related to the acquisition of inventories.

In addition, trading enterprises, in accordance with clause 13 of the PBU, have the right to choose the option of reflecting in accounting the costs of procurement and delivery of goods to central warehouses (bases). These costs can be included both in the actual cost of goods when they are capitalized, and can be included in distribution costs. The trade enterprise must reflect the chosen method for assessing inventories as part of the information on its accounting policies.

• b) when making supplies on our own organization fact. the cost is determined based on the actual costs associated with the production of these inventories. Accounting and formation of costs for the production of inventories is carried out in the manner established for determining the cost of the relevant types of products.
• c) upon receipt of inventories free of charge, as well as those remaining from the disposal of fixed assets and other property - at market value as of the date of acceptance for accounting;
• d) upon receipt of inventories under contracts providing for the fulfillment of obligations (payment) in non-monetary means - at the cost of the assets transferred or subject to transfer. This cost is set. Based on the price at which, under comparable circumstances, an entity would typically determine the value of similar assets. If it is impossible to determine this value, the assets received are valued based on the price at which similar inventories were acquired in comparable circumstances;
• e) upon receipt of indemnity as a contribution to the authorized (share) capital - at the cost agreed upon by the founders (participants) of the organization, unless otherwise provided by law.

According to new edition PBU 5/01, the cost of inventories listed in clauses c), d), e) may additionally include the organization’s costs for delivering inventories and bringing them into a condition suitable for use.

f) when purchasing inventories by organizations engaged in trading and other intermediary activities, the actual cost is determined based on the cost of acquisition. If an organization is engaged in retail trade, it can evaluate goods received at the cost of acquisition or at their sales (retail value) with a separate account of markups (discounts) on the account. 42.

At the same time, in the bay. accounting entries are made:

D-t 41 K-t 60 - the cost of goods is reflected at the supplier’s price;

D-t 41 K-t 42 - reflects the difference between the sale price of the goods and the purchase price.

The assessment of inventories, the cost of which is determined in foreign currency upon acquisition, is made in rubles by converting foreign currency at the rate of the Central Bank of the Russian Federation effective on the date of acceptance of inventories for accounting. accounting.

Inventory and equipment that do not belong to the organization, but are in its use or disposal in accordance with the terms of the contract, are accepted for accounting. accounting for off-balance sheet accounts in the assessment provided for in the contract.

2. When releasing inventories into production and other disposal:

Accounting for the release of inventories into production can be organized according to one of two options:

• - at actual cost;
• -at discount prices.

When organizing the accounting of production supplies at actual cost, one of the methods established by the enterprise in its accounting policy is used:

at the cost of each unit;

at average cost;

at the cost of the first purchases - the FIFO method.

The first method is used when issuing inventories used by the organization in a special manner (precious metals and stones), or stocks that cannot normally replace each other.

When applying the second method, inventories will be assessed by the organization by determining the quotient of the total cost. a certain type(groups) of inventories listed in the balance at the beginning of the reporting month, taking into account the inventories received during the month for their corresponding quantity.

This method is traditional for domestic accounting practice. During the reporting month, inventories are written off to production at accounting prices, and at the end of the month, the corresponding share of deviations of the actual cost of inventories from their cost at accounting prices is written off.

The FIFO method determines the sequence of writing off the cost of materials (by batch) regardless of the sequence of actual movement of materials, i.e. the presence or absence of accounting for materials by batch in storage locations (this means that regardless of which batch of materials is released into production, materials are first written off at the price (cost) of the first purchased batch, etc., until the total consumption of materials is obtained per month).

The use of these methods involves the organization of analytical accounting not only by type of materials, but also by individual batches.

Valuation of inventories using the FIFO method is based on the assumption that material resources are used during a month or another period in the sequence of their acquisition (receipt), that is, inventories received for production are written off at the cost of the first purchases, taking into account the cost of inventories included in the balance at the beginning of the month).

We will illustrate the use of the above methods for estimating reserves using a conditional example.

Table. Data on material “A” for May:

The accountant must distribute 67,600 rubles between 300 units of materials written off in May and 240 units remaining on June 1.

Average cost method

Average price = 67600: 540 = 125.185

Cost of materials:

• a) written off for May: 300 * 125.185 = 37556
• b) remaining on June 1: 240 * 125.185 = 30044

Total 67600

FIFO method.

It is based on the assumption that the materials purchased first are the first to be written off. Consequently, materials remaining at the end of the month will be written off next month.

Different methods for estimating inventories lead to different actual costs of materials supplied. In conditions of inflation, its smallest value occurs when using the FIFO method.

Various methods for assessing inventories through changes in the actual cost of inventories released into production affect the amount of gross income from sales, and, consequently, the amount of profit of the organization. The greatest profit is obtained using the FIFO method.

When using accounting estimates in current accounting, the actual cost of materials released into production is determined as follows:

where P is the cost of materials released into production at the discount price, rub.; O - deviation of the actual cost of materials supplied from their cost at the book price, rub.

At certain reporting dates, the inventory assessment is carried out:

The assessment of inventory at the end of the reporting year (except for goods accounted for at sales price) is carried out depending on accepted method valuation of inventories upon disposal, i.e. at cost per unit of inventory, average cost, FIFO or LIFO.

Before drawing up the annual balance sheet, the actual cost of procurement (purchase) of materials is compared with the current market value (possible sale value). This comparison is made in three cases:

• 1) if the equipment is obsolete;
• 2) if the MPZ has completely or partially lost its original quality;
• 3) if the current market value is this type MPZ has decreased.

When the actual cost is lower than the current market value, the actual cost is taken as the balance sheet valuation of the inventory (based on the least cost principle). If the current market value is lower than the actual cost, then inventories are shown on the balance sheet at the current market value, and a loss from the reduction in the value of inventories is recognized in the income statement. Thus, in accordance with the principle of prudence in the reporting period, the organization, on the one hand, does not allow the cost of materials to be overstated, and on the other hand, it is insured against the need to recognize losses in the future that relate to this reporting period.

The current market value or potential sale value refers to the amount of cash that an organization can receive if inventory is sold. When determining the current market value, it should be based on the most reliable information available at the time of valuation: information from statistical bodies, trade organizations selling similar types of stocks, etc.

The comparison is carried out for each item number. IN in some cases It is advisable to make comparisons across groups of homogeneous reserves.

However, recognizing the realizable value as the book value of inventories does not change their value in accounting. For the amount of the difference between the current market value and the actual cost of inventories, reserves are formed for reduction in value material assets due to financial results organizations.

In accounting for the amount of reserves, an entry is made:

D-t 91.2 K-t 14

In the next reporting year, as the inventory for which the reserve was created is disposed of, the amount of the reserve by reverse entry is added to other income of the reporting year in proportion to the cost of the disposed inventory, and an entry is made.

Assets used as raw materials, materials, etc. in the production of products intended for sale (performance of work, provision of services), purchased directly for resale, and also used for the management needs of the organization.

Inventory accounting tasks

The main tasks of accounting in this area:

control over the safety of material assets in places of their storage and at all stages of processing;

correct and timely documentation of all operations on the movement of material assets; identification and reflection of costs associated with their procurement; calculation of the actual cost of consumed materials and their balances by storage location and balance sheet items;

systematic monitoring of compliance with established stock standards, identification of excess and unused materials, their sale;

timely settlements with suppliers of materials, control over materials in transit, uninvoiced deliveries.

Classification of inventories in accordance with PBU

Accounting for inventories must be carried out in accordance with PBU 5/01 “Accounting for inventories” (approved by order of the Ministry of Finance of Russia dated 06/09/01 N 44n).

According to the specified PBU, the composition of inventories includes: raw materials, materials, etc., used in the production of products intended for sale, assets used for management needs, intended for sale, as well as goods purchased or received from others legal entities or individuals or intended for sale.

The main part of the material reserves is used as objects of labor and in the production process. They are entirely consumed in each production cycle and fully transfer their value to the cost of manufactured products.
Depending on the role played by various inventories in the production process, they are divided into the following groups:

raw materials and basic materials;

auxiliary materials;

purchased semi-finished products;

waste (returnable), fuel;

containers and packaging materials, spare parts;

inventory and household supplies.

In addition to the item number, the accounting unit of the inventory can be a batch, homogeneous group etc.

In this case, the selected unit must ensure the formation of complete and reliable information about inventories, as well as proper control over their availability and movement.

Accounting for inventories in accounting accounts

To account for inventories, the following synthetic accounts are used:

Off-balance sheet account “Special equipment transferred for operation.”

Forms of primary documentation

Accounting for production inventories is carried out on the basis of the following primary documents: receipt order, power of attorney, act of acceptance of materials, limit card, requirements, invoice for internal movement, invoice for issue of materials, warehouse records cards for materials, records of remaining materials in the warehouse.

Inventory valuation

Capitalization of inventories

In accordance with PBU 5/01, inventories are accepted for accounting at actual cost.

The actual cost of inventories purchased for a fee is the amount of the organization's actual costs for the acquisition, with the exception of value added tax and other refundable taxes (except for cases provided for by law Russian Federation).
The actual costs of acquiring inventories may be:

amounts paid in accordance with the agreement to the supplier (seller);

amounts paid to organizations for information and consulting services related to the acquisition of inventories;

customs duties and other payments;

non-refundable taxes paid in connection with the acquisition of a unit of inventory;

remunerations paid to the intermediary organization through which inventories were acquired;

costs of procurement and delivery of inventories to the place of their use, including insurance costs;

• other costs directly related to the acquisition of inventories.

Valuation of inventory upon disposal

In accordance with PBU 5/01, when releasing inventories into production and otherwise disposing of them, their assessment is carried out by the organization (goods accounted for at sales (retail) cost) using one of the following methods:

at the cost of each unit;

at average cost;

at the cost of the first acquisition of inventories (FIFO method);

The application of one of the methods by type (group) of inventories is carried out during the reporting year.

Inventory of inventories

In accordance with the requirements of regulatory acts in the field of accounting, at least once a year, an organization must conduct an inventory of its property (assets).

During the inventory it is revealed actual availability corresponding objects of property (assets), which is compared with data from accounting registers.

The procedure for conducting an inventory (the number of inventories in the reporting year, the dates of their conduct, the list of property checked during each of them, etc.) is determined by the head of the organization, except for cases when an inventory is required.

Reflection of data on inventories in the balance sheet

Data on inventories (balance of inventories at the end of the period) are reflected in the balance sheet under the item “Inventories”.

Still have questions about accounting and taxes? Ask them on the accounting forum.

Inventories: details for an accountant

• How to reflect a marriage in accounting if there is no fault of the employees

  The organization's material and production reserves (MPI) should be guided by: - ​​PBU 5/01 “Accounting for inventories...” (hereinafter referred to as PBU 5/01); - Methodological guidelines for accounting of inventories... property is subject to inventory (for example, inventories located in warehouse N...). ... when storing and transporting inventories within the limits of natural...

• Write-off of damaged goods in accounting and tax accounting when the culprit has not been identified

  The organization's material and production reserves (MPI) should be guided by: - ​​PBU 5/01 “Accounting for inventories...” (hereinafter referred to as PBU 5/01); - Methodological guidelines for accounting of inventories... property is subject to inventory (for example, inventories located in warehouse N..). ... when storing and transporting inventories within the limits of natural...

• About how the tax authorities did not share expenses with the taxpayer
• Direct and indirect tax expenses

  To the costs associated with the acquisition of inventories. Meanwhile, delivery services... . Secondly, semi-finished products are not inventories, but belong to work in progress... act - PBU 5/01 “Accounting for inventories”. It contains semi-finished products own production... also finished products are part of inventories intended for sale ( end result...

• Losses from shortages and damage to inventories: about the norms of natural loss and more

  ...) damage during storage and transportation of inventories (MPI) can be taken into account for the purposes of...) damage during storage and transportation of inventories (MPI) can be taken into account for the purposes of...) damage during storage and transportation of materials -industrial reserves. The procedure for accounting for this type of expense...

• On the period of use and qualification of assets and liabilities

  In PBU 5/01 “Accounting for inventories” and 6/01 “Accounting for basic... in PBU 5/01 “Accounting for inventories” and 6/01 “Accounting for basic...

• When does an OS become a commodity?

  2 PBU 5/01 “Accounting for inventories”). Reflection of the asset as part of the operating system...” PBU 5/01 FSBU “Inventories” Inventories that are obsolete, completely or...

• Tachograph. Accounting and Taxation

  PBU 5/01 "Accounting for inventories" (Approved by the Order of the Ministry of Finance of Russia... and Methodological guidelines for accounting for inventories (Approved by the Order of the Ministry of Finance of Russia from... to accounting as inventories at actual cost, which, when... according to accounting "Accounting for inventories" PBU 5/01, approved...

• Accounting for expenses on office equipment, in particular, cartridges and their refills

  Accepted for accounting as inventories (hereinafter referred to as inventories) at actual cost... . 98 Guidelines on accounting of inventories, approved. By order of the Ministry of Finance of Russia from... the cost of the first acquisition of inventories (FIFO method). Choosing the method to use...

• Accounting for computer equipment

  Can be taken into account both as part of inventories and as part of fixed assets..., the computer must be taken into account as part of inventories. To document receipts, they are used...organizations of computer equipment, these are clearly inventories and do not need to be assigned...

• TZV-MP - form for small businesses

  This line does not reflect inventories that are part of work in progress... they reflect the value of balances in warehouses of inventories (at the beginning and end of the reporting period...

• Long-lasting raw materials

  The norms of PBU 5/01 “Accounting for inventories” and 6/01 “Accounting for fixed assets... can be taken into account as part of inventories, the cost of which is written off as expenses... and not for fixed assets and inventories with tax positions. Moreover, how... it will not be enough to recognize them as material and production reserves. Therefore, as in... use is reflected precisely in the composition of inventories, the cost of which until the moment of use...

Approved by order of the Ministry of Finance of the Russian Federation dated 06/09/2001 No. 44n

Effective as of 2002 financial statements

The previous PBU “Accounting for inventories” (PBU 5/98) accordingly ceases to be valid from the 2002 financial statements.

I. General provisions

1. These Regulations establish the rules for the formation in accounting of information about the organization’s inventories. The organization hereinafter means legal entity according to the legislation of the Russian Federation (with the exception of credit organizations and budgetary institutions).

2. For the purposes of these Regulations, the following assets are accepted for accounting as inventories:

• used as raw materials, materials, etc. in the production of products intended for sale (performance of work, provision of services);
• intended for sale;
• used for the management needs of the organization.

Finished products are part of inventories intended for sale (the final result of the production cycle, assets completed by processing (assembly), technical and quality characteristics which comply with the terms of the contract or the requirements of other documents, in cases where established by law).
Goods are part of inventories acquired or received from other legal entities or individuals and intended for sale.

3. The accounting unit for inventories is selected by the organization independently in such a way as to ensure the formation of complete and reliable information about these inventories, as well as proper control over their availability and movement. Depending on the nature of inventories, the order of their acquisition and use, a unit of inventories can be an item number, a batch, a homogeneous group, etc.

4. This Regulation does not apply to:

• assets used in the production of products, performance of work or provision of services or for the management needs of the organization for a period exceeding 12 months or the normal operating cycle, if it exceeds 12 months;
• assets characterized as work in progress.

II. Valuation of inventories

5. Inventories are accepted for accounting at actual cost.

6. The actual cost of inventories purchased for a fee is the amount of the organization’s actual costs for the acquisition, with the exception of value added tax and other refundable taxes (except for cases provided for by the legislation of the Russian Federation).
The actual costs of purchasing inventories include:

• amounts paid in accordance with the agreement to the supplier (seller);
• amounts paid to organizations for information and consulting services related to the acquisition of inventories;
• customs duties;
• non-refundable taxes paid in connection with the acquisition of a unit of inventory;
• remunerations paid to the intermediary organization through which inventories were acquired;
• costs of procurement and delivery of inventories to the place of their use, including insurance costs.

These costs include, in particular, the costs of procurement and delivery of inventories; costs of maintaining the procurement and warehouse division of the organization, costs of transport services for the delivery of inventories to the place of their use, if they are not included in the price of inventories established by the contract; accrued interest on loans provided by suppliers (commercial loan); interest on borrowed funds accrued before the inventory was accepted for accounting, if it was raised for the acquisition of these inventories;
costs of bringing inventories to a state in which they are suitable for use for the intended purposes. These costs include the organization’s costs of processing, sorting, packaging and improving the technical characteristics of received stocks, not related to the production of products, performance of work and provision of services; other costs directly related to the acquisition of inventories.
General and other similar expenses are not included in the actual costs of purchasing inventories, except when they are directly related to the acquisition of inventories.
Actual costs for the acquisition of inventories are determined (decreased or increased) taking into account the amount differences that arise before the acceptance of inventories for accounting in cases where payment is made in rubles in an amount equivalent to the amount in foreign currency (notional monetary units). The amount difference is understood as the difference between the ruble estimate of the payment actually made, expressed in foreign currency (conventional monetary units), accounts payable for payment of inventories, calculated at the official or other agreed rate on the date of its acceptance for accounting, and the ruble estimate of this accounts payable, calculated at the official or other agreed rate on the date of its repayment.

7. The actual cost of inventories during their production by the organization itself is determined based on the actual costs associated with the production of these inventories. Accounting and formation of costs for the production of inventories is carried out by the organization in the manner established for determining the cost of relevant types of products.

8. The actual cost of material and production inventories contributed as a contribution to the authorized (share) capital of the organization is determined based on their monetary value agreed upon by the founders (participants) of the organization, unless otherwise provided by the legislation of the Russian Federation.

9. The actual cost of inventories received by the organization under a gift agreement or free of charge, as well as those remaining from the disposal of fixed assets and other property, is determined based on their current market value as of the date of acceptance for accounting.
For the purposes of this Regulation, current market value means the amount of money that can be received as a result of the sale of these assets.

10. The actual cost of inventories received under contracts providing for the fulfillment of obligations (payment) in non-monetary means is recognized as the cost of assets transferred or to be transferred by the organization. The value of assets transferred or to be transferred by an organization is established based on the price at which, in comparable circumstances, the organization usually determines the value of similar assets.
If it is impossible to determine the value of assets transferred or to be transferred by an organization, the value of inventories received by the organization under agreements providing for the fulfillment of obligations (payment) in non-monetary means is determined based on the price at which similar inventories are acquired in comparable circumstances.

11. The actual cost of inventories, determined in accordance with paragraphs 8, 9 and 10 of these Regulations, also includes the actual costs of the organization for the delivery of inventories and bringing them into a condition suitable for use, listed in paragraph 6 of these Regulations .

12. The actual cost of inventories, in which they are accepted for accounting, is not subject to change, except in cases established by the legislation of the Russian Federation.

13. Organization carrying out trading activities, may include costs for the procurement and delivery of goods to central warehouses (bases), incurred until they are transferred for sale, as part of sales costs.
Goods purchased by an organization for sale are valued at their cost of acquisition. An organization engaged in retail trade is allowed to evaluate purchased goods at their selling price with separate consideration of markups (discounts).

14. Inventories that do not belong to the organization, but are in its use or disposal in accordance with the terms of the contract, are taken into account in the assessment provided for in the contract.

15. The assessment of inventories, the cost of which upon acquisition is determined in foreign currency, is made in rubles by recalculating the amount in foreign currency at the rate of the Central Bank of the Russian Federation effective on the date of acceptance of inventories for accounting.

III. Release of inventories

16. When releasing inventories (except for goods accounted for at sales value) into production and otherwise disposing of them, they are assessed in one of the following ways:

• at the cost of each unit;
• at average cost;
• at the cost of the first acquisition of inventories (FIFO method);
• at the cost of the most recent acquisition of inventories (LIFO method).

The application of one of the specified methods for a group (type) of inventories is based on the assumption of consistency in the application of accounting policies.

17. Inventories used by the organization in a special manner (precious metals, gems etc.), or inventories that are not normally interchangeable, may be valued at the cost of each unit of such inventories.

18. The assessment of material and industrial inventories at average cost is carried out for each group (type) of inventories by dividing the total cost of the group (type) of inventories by their quantity, consisting respectively of the cost price and the amount of balance at the beginning of the month and the inventory received during the given month.

19. Estimation at the cost of the first acquisition of inventories (FIFO method) is based on the assumption that inventories are used within a month or another period in the sequence of their acquisition (receipt), i.e. inventories that are the first to enter production (sale) must be valued at the cost of the first acquisitions, taking into account the cost of inventories listed at the beginning of the month. When applying this method, the assessment of inventories in stock (in warehouse) at the end of the month is made at the actual cost of the latest acquisitions, and the cost of goods sold, products, works, services takes into account the cost of earlier acquisitions.

20. Valuation at the cost of the last acquired inventories (LIFO method) is based on the assumption that the inventories that are the first to enter production (sale) should be valued at the cost of the last in the acquisition sequence. When applying this method, the assessment of inventories in stock (in warehouse) at the end of the month is made at the actual cost of early acquisitions, and the cost of goods sold, products, works, services takes into account the cost of late acquisitions.

21. For each group (type) of inventory during the reporting year, one valuation method is used.

22. Valuation of inventories at the end of the reporting period (except for goods accounted for at sales value) is carried out depending on the accepted method for valuing inventories upon disposal, i.e. at the cost of each unit of inventory, the average cost, the cost of the first or last acquisitions.

IV. Disclosure of information in financial statements

23. Inventories are reflected in the financial statements in accordance with their classification (distribution into groups (types)), based on the method of use in the production of products, performance of work, provision of services, or for the management needs of the organization.

24. At the end of the reporting year, inventories are reflected in the balance sheet at a cost determined on the basis of the inventory valuation methods used.

25. Inventories that are obsolete, have completely or partially lost their original quality, or the current market value, the selling price of which has decreased, are reflected in the balance sheet at the end of the reporting year minus a reserve for a decrease in the value of material assets. The reserve for reducing the value of material assets is formed at the expense of the financial results of the organization by the amount of the difference between the current market value and the actual cost of inventory, if the latter is higher than the current market value.

26. Inventories owned by the organization, but in transit, or transferred to the buyer as collateral, are taken into account in accounting in the assessment provided for in the contract, with subsequent clarification of the actual cost.

27. In the financial statements, at least the following information is subject to disclosure, taking into account materiality:

• on methods for assessing inventories by their groups (types);
• about the consequences of changes in methods of assessing inventories;
• on the cost of inventories pledged;
• on the amount and movement of reserves for reducing the value of material assets.

Portfolio protection pedagogical activity teacher Konushkina I.G.

"What is school to you?" - you ask with a smile.

“My house,” I will answer, “both the first and the second.

My family - there will be no mistake here:

Everything gets so mixed up sometimes."

The bell rings again, my lessons again,

During recess there is noise and crowding.

As usual: plans, tests, deadlines,

Journal, notes, grades, vanity...

And my heart tells me: look and act.

But just don’t forget one thing in advance:

You yourself live up to your own standards,

And everything else, you will see, will come!

I always dreamed of becoming a teacher. And today, having worked at school for 24 years, I am clearly thinking through the system of training and education of students, I count on maximum development personal qualities student and teacher in progress joint activities. It becomes fundamental to understand that for modern man the main thing is not individual knowledge, but the ability to use them and that it is necessary not to cram and look for ready-made answers, but to learn on your own, to discover new things.

The main goal of my work is to teach the student to learn, to create lasting motivation to study English language, contribute to the formation communicative competence students, in the totality of its components speech, language, sociocultural, compensatory, educational and cognitive competencies, to intensify the activities of students by including them in the project and research activities. As well as the development and education in schoolchildren of an understanding of the importance of learning English in modern world and the need to use it as a means of communication, cognition, self-realization and social adaptation. Education for students national identity and a tolerant attitude towards the manifestation of another culture.

Based on this goal, I set myself the following tasks:

Teach students to competently navigate the language environment

Teach to collect, systematize and summarize necessary information, meaningfully work with selected material, reference books and dictionaries

Help students master skills independent work with the text, drawing up a plan for statements, theses, questions, diagrams

Learn to write essays, compositions, messages

Learn to fill out comparison tables, analyze and draw conclusions

To achieve this goal, I use various teaching technologies: elements of a system-activity approach, design methodology, training using Internet resources and multimedia training programs, ICT elements.

I consider information and communication technologies to be one of the leading technologies in organizing the educational process in the classroom and outside of school hours.

The use of ICT at all stages of the lesson allows me to optimize educational process, use time effectively. When explaining new material for clarity, I use computer presentations in Microsoft Power Point, , videos from www.Youtube.com, educational films, video clips, excerpts from cartoons and feature films, electronic applications to UMK. At the stage of consolidating vocabulary, as well as during generalization and repetition - interactive tasks, during control - interactive tests, when defending projects - computer presentations.In my teaching career, I came to the conclusion that in modern conditions, given the large and serious interest of students in information technology, I can use this opportunity as powerful tool development of motivation in English lessons. Since the use of new information technology allowsdiversify forms of workand make the lesson interesting and memorable for students. There is also an undoubted advantage of using computer technology is the transfer of the center of gravity from verbal methods training onsearch methods creative activity teachers and students.

And tasks using ICT help students:

• develop systems thinking, learn to analyze, compare and summarize facts;
• take off such a negative psychological factor, as "response fear";
• master the skills of working with large amounts of information, searching for information and using it competently;
• independently study, consolidate and repeat the material covered;
• acquire computer skills.

Working on my methodological topic self-education“The use of ICT as a way to activate cognitive activity students in teaching English."

Stages of developing experience

1. Stage “ICT as an object of study” (2010-2011)

• Acquaintance with the experience of using ICT in the educational process (articles in periodicals and on Internet sites).
• Improving practical knowledge of ICT
• Studying the possibilities of using educational CDs and Internet resources in lessons.

2. Stage “Use of ICT elements in English lessons” (2011-2013)

• Approbation of CDs in English;
• Creating materials using ICT and using them in lessons:

• presentations (Power Point) for introducing or practicing lexical or grammatical material;
• didactic materials created using the Microsoft Word text editor;
• tests.

3. Stage “ICT as a learning tool” (2013 -2015)

As part of this stage, work is underway to create and test a set of methodological and didactic materials to UMK Kuzovleva V.P.

Observations and comparative analysis learning outcomes in classes where ICT is used in the system showed the following: students demonstrate more high degree involvement in educational process, motivation and joy of learning. The use of ICT helps to increase the efficiency of mastering a foreign language. Such organization of work is a means of increasing productivity educational work schoolchildren.

Results of the survey of schoolchildren “Motivation for learning”

The survey shows the following:

• 80% of students note that lessons using a computer are much more interesting;
• 74% claim that a computer-based testing program makes it possible to avoid subjectivity in assessment;
• 66% - like working with tests on a computer;
• 62% of respondents are attracted by the opportunity to show creativity;
• 51% believe that ICT helps to better understand the material.

I have repeatedly spoken at psychological and pedagogical seminars and meetings of district and school methodological associations summarizing my experience on this issue.

For effective use time during the lesson I use different organizational forms work: frontal, individual, pair, group. Work in groups and pairs is built taking into account individual abilities children, their emotional and mental state. Assignments are given in a differentiated manner. Paired and group forms of work dominate over frontal ones, since work in pairs and groups increases the duration of everyone’s speech in English, allows for increased speech practice, and provides the opportunity for mutual assistance and exchange of ideas.

The survey shows that the level cognitive interest English is quite good at the subject. My students take an active part in school and regional Olympiads in English.

My students participate, become laureates and take prizes in school and district Olympiads, regional and All-Russian competitions and championships

Four of my students graduated educational institutions, received the profession of English teacher.

Students take part in additional developmental activities - this is creative exhibitions holiday cards, project presentations, foreign language week.

Every year I teach from 120 to 150 students in grades 2–11. There are no underachievers.

Dynamics of academic performance and quality of knowledge My work gives positive results student training:

2011-2012 academic year – 71%

2012-2013 academic year – 70%

2013-2014 academic year - 72%

When assessing students’ activities, I am guided by the requirements for assessing the quality of knowledge that are embedded in state standard education. I believe that control is important stage educational activities, the motives of schoolchildren’s learning depend on its types, results and the teacher’s ability to present them. In my work I use the following types of control: self-assessment, mutual control, current, final.

My graduates confirm their knowledge of the subject by studying in secondary and higher institutions.

Much now depends on generalization and dissemination teaching experience. Participating in pedagogical forums various levels you can get a lot of valuable information for thought and practical use. I learn from others and share my knowledge and successes with colleagues. I'm visiting open lessons colleagues and conduct open lessons for school and district teachers. In 2011 – 2012 academic year I spent open lesson a “Polyglot” circle on the topic “Christmas Traditions” in 1st grade (as part of a district seminar); in the 2013–2014 academic year, a lesson using ICT and design technologies"How do you spend your free time? in 7th grade; in the 2014 – 2015 school year, a lesson on the topic “People we admire” in 7th grade.

To obtain up-to-date information about changes in the education system and exchange experiences, I use various network resources, I am a member of the Interactive scientific and methodological journal “Community of English Language Teachers” and Social network educational workers on whose websites my teaching materials and the work of my students.

I actively participate in the work of school and district teachers’ organizations foreign language. I am the head of the school and district education department. She has been repeatedly awarded certificates at the school and municipal levels for organizing the work of foreign language teacher education organizations.

She has repeatedly participated and won correspondence competitions for teachers of various levels:

This year I graduate from 9th grade. Psychological atmosphere the class is favorable. The guys are independent, creative, active. Self-government is exercised in the classroom. The ratio of leadership and subordination is at an acceptable level. According to diagnostic results, 98% of students enjoy communicating with each other. The level of development of the team is optimal. Basic principles of cooperation class teacher and students I think:

Unconditional acceptance of every student

Impartiality in assessing actions

Tolerance and patience in achieving results

Dialogue and openness in communication

I try to focus on moral education and career guidance work. For many years, I have been working closely with the staff of the museum, library, and State Duma, who provide invaluable assistance in raising children. I conduct a lot of individual conversations. In the general competition over the past three years, my class has repeatedly been among the top three classes in the school.

I believe that parents are the social customers of the school. They must actively participate in the educational process. I was convinced that skillfully organized and thoughtful pedagogical education promotes development pedagogical thinking and educational skills of parents, changing the perception own child in their eyes. The forms of work with parents are varied. These are: individual conversations, questionnaires key issues educational and extracurricular activities, holding holidays together, visiting apartments, parent meetings, parent conferences. Attendance at meetings in my class is high - 80%. Information about educational achievements students are informed through certificates, certificates of merit, certificates for participation in competitions, portfolios, as well as performance ratings in the classroom corner.

Sincere interest is the main principle of my work as a class teacher. The future of Russia sits at the desks in my lessons, and we all have to live in this future.