Positive assessments in pedagogy. The role of pedagogical assessment in the learning process. B) Negative ratings

Information about completed business transactions (facts
economic activity) reflected in the primary contributor
documents, should be reflected in the accounts (in the registers of accounting
Terek accounting) by double entry. Accounts and double entry -
the most important, key elements of accounting methodology.
Accounting (as a method) is a way to group
comparison and current reflection of information about homogeneous objects
accounting. Accounting method and double entry
is used at the stage of accumulation and generalization of information about the
organization's accounting records. In accounting accounts
the formation of accounting objects is reflected in monetary
expression, in the currency of the Russian Federation - rubles and kopecks.

For each element (object) of economic activity, open
separate account. On the face of it, the account is
table in two parts.

Account number and name

Debit (D)
The opening balance (Sn) is reflected in
debit on active accounts
debit account
Turnovers on debit (Od)
The closing balance (SK) is reflected in
debit on active accounts

Credit (K)
Сн is reflected in the loan on liabilities
accounts
Information about operations, reflecting
my on credit account
Loan turnover (Ok)
CK is reflected in the loan on liabilities
accounts

At the beginning of the table, the number and name of the account are indicated, which
correspond, as a rule, to the name of the accounting object, information
which will be reflected in this account. For example, account 01 "Os
new funds", account 50 "Cashier", account 80 "Authorized capital", account
20 "Main production", etc.
The left side of the account is called debit (from lat. debet -
he must, abbreviated as D), the right part is a loan (from lat. creditum -
loan, debt, abbreviated K). "Debit" and "credit" are conditional
technical terms meaning the name of the parties to the account. Sumy
ma operations reflected for the reporting period in the debit of the account, called
debit turnover (Od), and accordingly the amount of transactions,
reflected for the reporting period on the credit of the account is called turnover
Tami on credit (Ok).
To indicate the balances on the accounts of the accounting benefit
the term balance (from Italian saldo - calculation). Usually the balance on
the beginning of the month (reporting period) is denoted as Сн, and the balance on ko
End of the month (reporting period) - Sc. Ending balance for each
account is transferred to the same account as the opening balance for the next
accounting in the new reporting period, and thus implements
the principle of continuity of accounting.
To open an account means to reflect on it the initial balance or ho
one operation. To close an account means to reduce its balance to zero.
In other words, if a zero balance is determined on the account, then the following
no talk about closing this account.
Accounting accounts can be classified according to various
innovations depending on the purpose of accounting.
According to the economic content, the accounts are divided into: accounting accounts
non-current assets, inventories, production costs
management, accounting for finished products and goods, cash, calculation

goods, capital, financial results. This classification is
is used to group accounts in the Chart of Accounts
accounting of financial and economic activities of organizations.
According to the degree of detail of information about the accounting objects of the account
subdivided into synthetic, sub-accounts and analytical.
In relation to the balance (by ownership of property and obliga
undertakings) - on balance sheet and off-balance sheet.
In relation to the sides of the balance sheet, balance sheets are divided into
active, passive and active passive.
Synthetic accounts serve to reflect information only
in monetary terms about the consolidated objects of accounting.
On synthetic accounts, accounting is carried out synthetically
accounting, which, in accordance with the Law on Accounting
represents the accounting of generalized accounting data
on the types of property, liabilities and business transactions on the basis of
divided economic features.
The names and numbers of synthetic accounts are unified and grouped
listed in the Chart of Accounts.
Separate synthetic accounts (first order accounts) are given
in the Chart of Accounts in the context of sub-accounts (accounts of the second order). On sub
accounts detail information inside the synthetic (main)
accounts. Information on sub-accounts is reflected only in monetary terms.
zheniya. Sub-accounts are second-order synthetic accounts. Remains
(balances) of synthetic accounts are grouped in form No. 1 accountant
the financial statements of the organization - the balance sheet.
Analytical accounts are opened in the development of synthetic accounts
goods (or sub-accounts) for each specific, belonging to this
mu enterprise object of accounting. The account kept
on analytical accounts is called analytical accounting. According to
in accordance with the Law on Accounting, analytical accounting is carried out
in personal, material and other analytical accounts an accountant
accounting, grouping detailed information about property,
obligations and business transactions within each synth
tic account.
On analytical accounts, accounting is kept both in kind and in kind.
and in money terms.
The development of a system of analytical accounts is carried out by each
organization on its own. List used by the organization
analytical accounts is contained in the working chart of accounts accountant
accounting, which is the most important element of the accounting policy
tics of the organization.
The working chart of accounts is a list of used
in this organization of synthetic accounts with their detailed breakdown
sub-accounts and analytical accounts.

4.3. The concept of an account. The procedure for reflecting information on accounting accounts

Analytical accounts are arbitrarily named and assigned
numbers. The composition of the analytical accounts of the organization depends on many
factors, primarily on the type of activity. So, in the development of synthetic
account 01 "Fixed assets" in the organization, the main view
activities of which construction, sub-accounts can be opened
"Construction machines", "Cars", etc. In my opinion
ed, in the development of sub-accounts for each inventory object of the main
funds, an analytical account is opened. For example, to a subaccount
"Construction machines" sub-accounts "Lifting
crane", "Concrete mixer", etc. In trade to account 01 "Basic environments
stva” sub-accounts “Refrigerating plants”, “Cas
sov devices ", etc. And already for each sub-account, an
political accounts to account for a specific refrigeration plant, or
cash register.
In practice, information about completed business transactions
yakh, recorded in the documents, is first reflected in the analytical
com account in physical and monetary terms, and then generalize
in the corresponding synthetic account only in cash
expression. Thus, between synthetic and analytical
accounts there is a relationship, which is expressed in the following.
Analytical accounts are maintained to detail information that reflects
on a synthetic account.
On a synthetic account, information about enlarged objects
accounting is recorded as a total amount, and on analytical accounts - often
sums, resulting in the same amount as on the synthetic
account.
Balance and off-balance accounts. balance sheet accounts
cheny to account for information about the objects belonging to this organization
organization, and off-balance - to account for information about objects that do not
owned by it, but temporarily used by it. Balance synths
tic accounts have a two-digit number and are grouped into eight
sections of the Chart of Accounts. Information on the ending balances of the balance
accounts are grouped in the asset or liability of the balance sheet.
Balance sheet accounts are accounted for by double-entry bookkeeping.
Off-balance sheet synthetic accounts in the Chart of Accounts are presented
apart. They have a three-digit number, and when reflected on them
information does not use the double-entry method. In accounting
balance sheet total information on off-balance sheet accounts is reflected in the
de Inquiries about the availability of valuables accounted for on off-balance accounts.
In turn, balance accounts, depending on what is on them
reflected and what is the nature of the balance, are active, passive
and active passive.
Active accounts are designed to reflect information about
organization property. Active synthetic accounts grouped

Chapter 4. Fundamentals of accounting methodology

we are mainly in sections one through five (inclusive) of the Plan
accounting accounts.
Passive accounts are intended primarily to reflect foreign
formations on the capital and reserves of the organization, on loans and credits,
on the amount of wages paid. Passive synthetic
the accounts are grouped (mostly) in the seventh section of the Chart of Accounts.
Active passive accounts are designed to reflect information
information about settlements with various counterparties (about the identified debtor
accounts payable), on financial results
activities of the organization (income, expenses, profits, losses).
Active passive synthetic accounts are grouped mainly
in the sixth section of the Chart of Accounts - "Settlements", and also these are accounts 84
"Retained earnings (uncovered loss)", 90 "Sales",
91 “Other income and expenses”, 99 “Profit and loss”.
There are rules for reflecting information on balance sheets
active, passive and active passive accounts.
So, on active accounts:
1) the opening balance is always reflected in the debit (and on the synthetic
kih, and on analytical accounts);
2) information on the increase in property is reflected in the debit
accounts;
3) information on the reduction (write-off) of property is reflected
on the credit of the account;
4) debit turnovers on active accounts increase the final
balance, and credit - reduce;
5) the final balance can only be debit or zero
(account closed) because the property cannot be retired in pain
more than it is. The closing balance is calculated by the formula
Sk \u003d Sn + Od - Ok,

where Sk
Sn
od
He

-
-
-
-

closing balance;
opening balance on this active account;
turnovers on the debit of this account;
turnover on the credit of this account;

6) debit ending balances of active accounts at the end of the reporting
period are reflected in the asset balance for the relevant items.

More on the topic 4.3. CONCEPT OF ACCOUNTING. PROCEDURE FOR REFLECTION OF INFORMATION ON ACCOUNTING ACCOUNTS:

1. 4.1 The concept of accounting accounts as an element of the accounting method
2. 5.2 Classification of accounting accounts by structure
3. 1.2 Globalization in the world system and its impact on accounting concepts
4. 2.4 Institutional continuity in accounting (evolution of concepts and practices)
5. 3.3 Analysis of trends in the development of accounting theory
6. 3.5 Relationship between theory and methodology of accounting
7. 1.18. MAIN REGULATORY DOCUMENTS DETERMINING THE METHODOLOGICAL FOUNDATIONS, PROCEDURE FOR ORGANIZING AND KEEPING ACCOUNTING IN ORGANIZATIONS OF THE RUSSIAN FEDERATION
8. 6.2. The procedure for reflecting events after the reporting date in the financial statements
9. 4.1. ROLE AND SIGNIFICANCE OF DOCUMENTS IN THE ACCOUNTING SYSTEM. PROCEDURE FOR CORRECTION OF ERRORS IN DOCUMENTS
10. 4.3. CONCEPT OF ACCOUNTING. PROCEDURE FOR REFLECTION OF INFORMATION ON ACCOUNTING ACCOUNTS
11. An example of displaying information on an active synthetic account
12. An example of reflecting information on a passive synthetic account

- Copyright - Advocacy - Administrative law - Administrative process - Antimonopoly and competition law - Arbitration (economic) process - Audit - Banking system - Banking law - Business - Accounting - Property law - State law and management - Civil law and process - Monetary circulation, finance and credit - Money - Diplomatic and consular law -

Are there reflection without information and information without reflection? Of course, they do not exist - such an answer to this question is firmly established in our philosophical literature. And he is undoubtedly correct. However, some philosophers are inclined to some extent to absolutize this connection.

When reading some works devoted to the philosophical analysis of the concept of information, one involuntarily gets the impression that information is associated mainly with reflection. The connection of information with other general properties of matter somehow remains in the shadows.

Indeed, information does not exist without reflection, but it is also impossible without other attributes of matter - movement, space, time, etc. Therefore, recognizing the inseparable connection between reflection and information, there is no need to present this connection as the only existing one, although it has been studied the most full. It is impossible to talk about the subordination of the universal properties of matter, the primacy of some attributes in comparison with

others. We can only talk about their unity, interconnection,

interpenetration.

Consideration of the content of the concept of reflection seems appropriate to begin with the category of interaction (causality).

The impact of one body on another is associated with reflection. In this case, the object that is the cause, from the point of view of the theory of reflection, is called reflected, and the object that is a consequence is called reflecting. Reflection is the side of causality. Of the entire content of the concept of impact, only a certain aspect stands out. Reflection in a broad sense is understood as the process and result of the impact of one material system on another, which is a reproduction in a different form of features (features, sides, structures) of one system in features (features, sides, structure) *

re) different. In the process of exposure, other changes are also possible that do not correspond to the characteristics of the acting system. But from these last changes, which constitute the content of the influence, they are abstracted when defining the concept of reflection.

If we try to reveal what is the correspondence between reflecting and reflected, then we can come to such a definition

Reflection is the impact of one material system on another, leading to the establishment of a certain (specific) identity between systems, when the internal differences of one system (reflecting) correspond to the internal differences of another system (reflecting).

As follows from the above definition, reflection acts as a dialectical connection between the identity and difference of two objects, and the identity of objects is expressed through their difference and thanks to it. This definition makes it possible to express the informational aspect of reflection.

True, in a certain respect it is a simplification. This simplification is reflected, in particular, in the fact that we singled out only one side of the real process - namely, the impact of one object on another. In a more general case, it is necessary to proceed not from the impact, but from the interaction.

Reflection based on interaction, it makes sense to call mutual reflection. Both interacting systems act here as reflected and reflecting. The development of the theory of mutual reflection is just beginning, but it is already urgently needed by modern science when studying, for example, the properties of micro-objects, complex cybernetic systems. Interaction can also be considered as the interaction of elements, parts within an object.

Reflection associated with this kind of internal interactions can be characterized as self-reflection, i.e. reflection by an object (system) of itself.

According to the previously given definition of reflection, information acts as the content of reflection. The content of reflection is those changes, differences, which in the reflecting system correspond to the changes, differences of the reflected system. Information as the content of reflection constitutes only a certain class of differences.

Thus, information, from the point of view of the theory of reflection, can be represented as a reflected diversity, namely, the diversity that one object contains about another object.

In most cases, in the real process of reflection, the transfer of information from the reflected body to the reflecting body occurs in the form of a signal. Therefore, in order for the reflection process to take place, in addition to the reflected and reflecting objects, a third component is needed - a medium that transmits information encoded in the form of a signal.

In communication theory, information theory, a signal is usually understood as any process or object that can be used to transmit information, encode differences. Differences can be transmitted, for example, by the magnitude of the current amplitude, its frequency, pulse duration, etc. In short, those properties of signals (of any processes) that do not change (or are distracted from changes) do not carry information, they are identical for the perceiver the signal of the (reflecting) object. The same signal properties that can transmit differences, change according to the change (differences) of the transmitting (reflected) object, are informational.

Signals (and the corresponding types of reflection) can be divided into four large classes: signals in inanimate, living nature, society, and technology. In inanimate nature, the signal nature of interactions is not used by bodies, since there is no information processing there.

Information processing is associated with the correlation of information, perceived differences with objects that transmit these differences in the form of signals. There is no such correlation in inanimate nature, reflection there is passive.

The use of the information properties of signals occurs only at the level of living systems, in connection with the emergence of control, as already mentioned. The signals used in technical (cybernetic) devices do not formally differ from the interactions that take place in inanimate nature, but here the information is correlated with the displayed objective differences, which ultimately falls to the lot of a person. Currently, cybernetic devices are trying to reproduce the features of signal perception inherent in living organisms (which is also what bionics is doing). Upo -

the mentioned problem is formulated as the problem of recognition of

times, which is associated with their identification and distinction. Perceiving devices are being created that simulate the sense organs of animals and humans, the so-called perceptrons.

The signals perceived by some object carry information about a certain side of the reflected object, but by no means about the entire object. This object, interacting with another object, can receive only a limited amount of information about the reflected object. After all, any material object is infinitely complex, has an infinite amount of information. But the possibilities of reflecting this diversity are limited by the finite reflectivity of specific material systems. Therefore, it makes sense, based on the foregoing, to classify the types of reflection (as a result) depending on the characteristics of the reflecting object.

Let's look at some examples first. Let there be two systems: Mi N. System M is reflected, system N is reflective. Let us assume that the system M consists of some finite number of elements (parts), each of which sends a signal. Suppose further that the system N includes only one element. Can it in this case reflect the internal diversity of the system M? Maybe, but only in one case, if the system M itself also consists of one element. Any increase in the number of elements of the system M does not lead to an increase in the reflected diversity, because in the reflecting system N there is only one element. Whatever features, differences the reflected system possesses, they cannot be reflected in any way. It seems that in this case the reflection cannot be distinguished from the interaction. It is easy to see that there can be no question of any content of reflection, since it requires a certain reflected set of elements in the set. So, the interaction of objects is possible without the transfer of diversity, information, while reflection is impossible without it.

In order for information to be transmitted from system M to system N in the process of their interaction, it is necessary that system N possess at least two reflective elements. Reflection at the level of system elements becomes more and more complete, or, as they say, more adequate, if an increasing number of system elements N reflects elements of system M. Finally, when each element of system M corresponds to only one element of system N, and vice versa, to each an element of the system N will correspond to only one element of the system M, a one-to-one correspondence will be established between the elements of the systems. Such a reflection is called an equivalent reflection. The degree of reflection adequacy can be determined by information theory formulas.

We can consider the degree of reflection adequacy also at the level of orderliness, organization, structure. The levels of reflection mentioned need to be clearly demarcated, but unfortunately this is not always done. So, we can meet in the definitions of the concept of reflection the assertion that we must necessarily talk about the correspondence of structures. But this is only a special case of reflection, and it would be unjustified to reduce the general definition of reflection to it. For example, reflection at the level of elements may not be a correspondence of structures (if by structure we mean invariant elements). After all, all elements of a given level can be reflected, and not only invariant ones, and then reflection will not be associated only with the correspondence of structures.

In the modern literature devoted to the problem of reflection, there has been a tendency to use the concepts of homomorphism and isomorphism. A homomorphic reflection is a reflection that is satisfied under the presence of three conditions. Firstly, each element of the system M corresponds to one element of the system N. Secondly, each relation, the connection of the elements of the system M corresponds to one relation, the connection of the elements of the system N. Thirdly, if for some elements a, b, c of the system M, some relation FM , then for the elements a 1 , b 1 , c 1 of the system N, corresponding to the elements a, b, c of the system M, the relation F n corresponding to FM is fulfilled. With homomorphic correspondence, there should not be a one-to-one correspondence of system elements. In other words, there is an incomplete, approximate reflection by one object of the structure of another. The degree of adequacy of homomorphic reflection can also be determined by methods of information theory.

Homomorphic reflection becomes isomorphic if there is a one-to-one correspondence between elements and relations of both systems (M and N). In the case of isomorphic reflection, the amounts of information of the reflected and reflecting systems are equal. In this case, we can talk about the most adequate reflection.

Invoking the concepts of homomorphism and isomorphism turns out to be very useful for the theory of reflection. However, it would be wrong to formulate the concept of reflection only in terms of the mentioned mathematical concepts. The point is that homomorphic and isomorphic reflections are only special cases of adequate reflection. It must be borne in mind that the use of mathematical concepts in philosophy is useful, if it is not forgotten that they reduce the level of content and single out only particular, albeit very important, cases.

The types of reflection considered above show that an ever higher type of reflection, or more precisely: an ever more complete, adequate reflection is possible only in more and more complex, organized, ordered systems. Considering above the connection between the concepts of information and development, we concluded that the increase in the diversity of systems occurs precisely on the progressive line of development. Consequently, progressive development is due to the fact that more highly developed systems have the possibility of more and more adequate reflection. Indeed, the complexity, orderliness, organization, and structure of reflecting objects are growing; living objects have various forms of active reflection, ranging from irritability (taxis, tropism, nastia) to mental forms of reflection.

The role of increasing internal diversity has also been identified in the field of cybernetic devices. We are forced to make cybernetic machines more and more complex, organized, ordered (containing more variety at different levels) precisely in order to more accurately, adequately reflect and respond to the diversity of the environment in which they must work. This was well said by St. Beer: "You can often hear the optimistic call: 'Create a simple management system that cannot be wrong.' The trouble is that such "simple" systems do not have enough variety to cope with the diversity of the environment. Thus, not only are they incapable of not making mistakes, but they cannot work properly at all. Successfully cope with diversity in a controlled system can only be a control device that itself has sufficient diversity.

In short, by virtue of the law of necessary variety, active reflection can be more adequate only in highly organized complex systems.

The complication of the apparatus of reflection, which occurred along the line of progressive development, indicates that there is a so-called progressive reflection. What is it? Sometimes the point of view is expressed that the processes of reflection in inanimate nature are associated with the destruction of bodies, with their regressive qualitative changes. In principle, such processes do take place. However, it does not follow from this that only the destruction of bodies of inanimate nature occurs as a result of reflection. In inanimate nature, other processes of reflection are also observed, which are associated not only with the destruction of the quality of objects, but also with its preservation and even with an increase in the complexity, orderliness, and organization of natural systems. For example, the preservation of the quality of an atom occurs when, under the action of a photon, an electron does not break away from the atom, but only passes from one energy level to another. Of particular importance in inanimate objects are their qualities that allow different states. These include, in particular, states of degenerate energy levels, when a system with the same energy value can be in different states. Reflection in inanimate nature can also occur without destroying qualitative certainty, due to only quantitative changes. As a rule, in all systems, the number of states that a system can take without destroying its qualitative certainty, the greater, the greater its internal diversity.

So, by progressive reflection we will understand a reflection leading to an increase in the internal diversity of the system, and by regressive or destructive reflection - a reflection leading to a decrease in the internal diversity of the system. Both types of reflection exist in nature.

Since progressive reflection is associated with the accumulation of the internal diversity of the system, as a result of this, the entire diversity of the system is divided, as it were, into two parts. One part can be conditionally called structural information, and the second - reflective information. Structural information is the elements of diversity that make up the structure of a given object, something stable, constant in the object itself. If the structural information changes, the system loses its qualitative certainty. Thus, structural information is a part of the internal diversity of the system, which remains identical to itself under any (admissible) changes.

The other part of the internal diversity of the system can change under the influence of other systems and has the function of reflection. We have already noted that the increase in the internal diversity of highly developed systems is associated with an increase in the amount of information being processed.

It would be wrong to imagine that structural and reflective information are not connected and do not interact with each other. In fact, the existence of reflective diversity is due to the existence of structural information (and vice versa). This becomes obvious if we consider any systems in which there is a reflective apparatus, to a certain extent differentiated from other structures (as, for example, in higher animals, humans).

A characteristic feature of the reflective apparatus of living organisms is its "specialization" mainly on the information property of matter. In order to be able to reflect other objects, the reflective apparatus must easily rearrange its structure. This, in particular, means that the bond rearrangement energy should not be excessively large. One can put forward the hypothesis that, for example, at the level of nuclei one could hardly expect the appearance of systems capable of higher types of reflection. The binding energy, for example, of a deuteron nucleus (a neutron plus a proton) is about 2.2 MeV (million electron volts), and that of a uranium nucleus is 1780 MeV. Compared to the nuclear binding energy of an electron in an atom or molecule, it is millions of times less and is, say, about 13.6 eV for a hydrogen atom, and about 15.4 eV for a hydrogen molecule.

However, if the informational interactions of the reflective apparatus should not be accompanied by too high energy costs, then too little restructuring energy can lead to instability, to the destruction of bonds under the influence of internal and external disturbances, and to unreliability. Therefore, stable reflection requires not too low energy costs. Of the four types of physical interactions, electromagnetic interactions are the most suitable. Nuclear interactions turn out to be too strong, gravitational and so-called "weak" interactions have insufficient energy for the development of reflective properties. Revealing the relationship between energy and information is a very important problem in concrete scientific studies of the property of reflection. After all, information, in particular, can express the heterogeneity of energy, so it is necessary to identify the energy costs for the creation of one bit of information (a unit of differences) of material formations. However, special work in this area is just beginning to appear.

So far, we have considered the quantitative informational characteristics of reflection, which were associated mainly with the degree of adequacy of reflection at one level or another. Meanwhile, other informational characteristics of reflection are also of interest, say, semantic, pragmatic aspects. In this case, we will only talk about relatively high levels of reflection, starting with reflection in living nature.

The presence of meaning, clarity of reflection is a necessary condition for the development of adequate reactions of a living being to the received signal. Thus, a deer that sees an excavator working in the forest for the first time cannot adequately react to it, because the perceived image does not mean anything, it does not correlate with the past experience of the animal, it is incomprehensible to him. The seen excavator can cause certain reactions - curiosity, fear, etc. But often watching the work of the excavator, the animal will eventually understand that it will not harm it, that it is not dangerous.

Only understood signals can be used for an adequate behavior of an animal, only meaningful signals are the basis of its expedient behavior. It is clear that a herbivore, seeing a predator or another herbivore, will react to them in different ways. The image of a predator and the image of a herbivore have different values, characterizing their behavior. Therefore, the semantic and especially pragmatic characteristics of information are very important in the analysis of reflection.

In conclusion, let us dwell on some features of reflection as a process. So far, reflection has been considered mainly as a result. But the result is a consequence of the process, so the characteristics of the reflection of the result are determined by the properties of the reflection-process. Reflection can be considered as some aspect of interaction, as a certain kind of causal connection, associated with the transfer of diversity from cause to effect. We know that information can be transmitted from the cause (reflected) to the effect (reflecting) in whole or in part. The first case corresponds to processes that obey dynamic laws, the second - to processes that obey statistical laws.

Of course, the fact that not all information from the reflected can be transmitted to the reflecting one may also be due to the reflective abilities of this latter. It should not yet be concluded from this that such reflection processes are always statistical. Statistical processes of reflection are only those that are associated with the statistical, probabilistic nature of the interaction of the reflected and the reflecting. It is at the level at which the interaction is subject to statistical laws that reflection is also statistical (at another level it can be dynamic).

The presence of statistical moments in the process of reflection indicates that it is characterized by uncertainty. Scientific knowledge encountered a similar situation, for example, in the study of the microworld. Reflection in the world of elementary particles is characterized by incomplete transmission of information from one interacting particle to another. This is due to their nature, the statistical nature of interactions. The statistical laws that microparticles obey impose certain restrictions on the transfer of information between them; they limit the number of different quantum states of a microobject. It turns out that the microparticles seem to be insufficiently “informed” about each other.

When we talk about incomplete transmission of information at the level of quantum mechanical interactions, we mean that in the process of interaction and, consequently, reflection, which are of a statistical nature, there is uncertainty, i.e., a limitation of diversity inherent in microparticles. This uncertainty exists objectively, regardless of the cognizing subject, on the accuracy of his instruments.

Uncertainty, or incomplete communication of information, usually accompanies any real reflection process. A comprehensive and complete reflection of each other by objects is possible only as an endless process, which has a certain direction from a less adequate reflection to a more adequate one.

Recognition, in addition to the dynamic statistical type of reflection, is aimed against the metaphysical understanding of the process of reflection, recognizing only the dynamic determinism of the reflecting reflected and denying the objective existence of uncertainty, limiting diversity in reflection. At the same time, the subjective-idealistic interpretation of uncertainty in the process of reflection is untenable. This uncertainty does not depend solely on the subject, but is due to objectively acting patterns of diversity limitation.

There are the following methods of summarizing information about the business operations of the organization for the reporting period:

1 Reconciliation of the results of analytical and synthetic accounting. Evidence of the correctness of accounting are:

· equality of the sum of the balances of analytical accounts opened in the development of a certain synthetic account and the balances of this synthetic account;

Equality of the sum of debit or credit turnovers of the same analytical accounts and debit or credit turnovers of the synthetic account.

2 Inventory of property and financial obligations of the organization. Inventory is the establishment of the actual availability of funds and their sources, costs incurred, etc. by recalculating balances in kind or by checking accounts. Commissions are created to conduct an inventory and audit, which are approved by the head of the organization, orders are created to appoint commissions. This information is reflected in the accounting policy of the enterprise.

3 Calculation and availability of taxes.

4 Closing accounts for profit accounting. According to the established accounting procedure, during the reporting year, all organizations form the financial result of their activities on account 99 “Profit and Loss”. Business transactions are recorded on account 99 according to the so-called cumulative principle, i.e. cumulatively since the beginning of the year. The final financial result for the reporting period is determined by comparing the credit and debit turnovers on account 99 "Profit and Loss". Thus, the organization carries out accounting for balance sheet profit during the year on the following account: 99 “Profit and Loss”.

5 Ensuring comparability of reporting data with indicators for the corresponding period of the previous year.

If the data for the period preceding the reporting period are incomparable with the data for the reporting period, the first of the named data shall be subject to correction based on the rules established by regulatory enactments.

Each adjustment is reflected in the notes to the balance sheet and income statement, along with an indication of its reasons (revaluation of fixed assets, changes in the market value of shares, etc.).

When getting acquainted with the progress of the preliminary work before the preparation of the annual financial statements, the correctness and procedure for carrying out these activities is confirmed.

Prior to the start of the balance sheet, it is necessary to determine the level of materiality of the balance sheet indicators. An indicator is considered material if its non-disclosure may affect economic decisions made on the basis of reporting information.

The threshold of materiality can be 5% or even lower.

The formation of the annual balance sheet is necessarily preceded by the following preparatory stages:

· the distribution of income and expenses between adjacent reporting periods is specified;

· a revaluation (refining the valuation) of property balance sheet items - movable and immovable property, materials, goods, securities, debts (obligations), etc. is carried out. The closing entries in December form the estimated reserves provided for in the accounting policy of the organization or the current legislation;

· the final financial result is revealed by summing up all partial results, account 99 “Profit and Losses” is closed;

· a turnover sheet is drawn up for the accounts of the General Ledger, covering all corrective, corrective and additional entries;

In accordance with Art. 11 of the Federal Law "On Accounting", an inventory of all balance sheet items is mandatory, after which the balances on the accounts of the General Ledger are adjusted in full accordance with the results of the inventory.

Identification during the inventory of discrepancies between the actual availability of property and accounting data are reflected in the accounts in the following order.

1 The surplus of property is credited (at the market price on the date of the inventory), and the corresponding amount is accounted for as part of other income:

Dt sc.10 (41.50 ...) - Kt subsch. 91-1

2 Lack of property and its damage within the norms of natural loss are included in production costs:

a) reflected the shortage of fixed assets (at residual value), materials, goods

Dt sch.94 - Kt sch.01 (10.41…)

b) the shortage in excess of the norms of natural loss is attributed to the guilty person

Dt sub.73-2 - Kt c. 94

c) the difference between the book value of the missing valuables and the amount to be recovered from the guilty person is reflected

Dt subsch.73-2 - Kt 98-4

d) the amount of material damage was deducted from the employee’s salary (received at the cash desk)

Dt sch.70(50) - Kt subsch 73-2

e) the corresponding share of deferred income is included in other income

Dt subsch 98-4 - Kt subsch 91-1

3 If the perpetrators are not identified or the court refused to recover damages from them, then losses from shortage of property and its damage are written off as part of other expenses:

Dt subsch 91-2 - Kt sc.94

At the end of the reporting period, debit and credit turnovers are calculated for all accounts of the General Ledger, and the closing balance is displayed for the vast majority of accounts.

For some accounts, for example, 60 “Settlements with suppliers and contractors”, 62 “Settlements with buyers and customers”, 68 “Settlements for taxes and fees”, 71 “Settlements with accountable persons”, 75 “Settlements with founders”, 76 “Settlements with different debtors and creditors”, it is necessary to calculate the detailed balance.

The reflection of the detailed balance in the balance sheet (in the debit asset, in the credit liability) is necessary for an objective characterization of the financial position of the organization.

Mutual repayment of receivables and payables (rolling up the balance sheet) leads to falsification of the balance sheet.

Accounts 25 “General production expenses”, 26 “General expenses”, 28 “Marriage in production”, 40 “Output of products (works, services), 94 “Shortages and losses from damage to valuables” are closed monthly, their turnovers for Dt and Kt are necessarily equal , there is no balance.

Accounts 90 “Sales”, 91 “Other income and expenses”, 99 “Profit and loss” are closed once at the end of the year.

Indicators of the General Ledger (turnovers on debit and credit accounts, balances) are used for the preparation of financial statements. In order to ensure the accuracy and completeness of these indicators, it is necessary to periodically check the records of the accounts.

To check the completeness and correctness of account entries, various methods are used, which depend on the form of accounting used in the organization.

Typically, the verification of entries in the General Ledger accounts is carried out in the following areas:

· compare the turnover for each synthetic account with the results of the documents that served as the basis for the entries;

compare turnovers and balances or only balances for all accounts of synthetic accounting;

· compare turnovers and balances or only balances for each synthetic account with the corresponding indicators of analytical accounting.

A book was published in 1935 B. G. Ananyeva "Psychology of pedagogical assessment", which is still one of the best works on pedagogical assessment and its role in the development of the child.

Considering learning as a process of managing the mental development of a person, B.G. Ananiev emphasized that learning becomes more effective when it is not limited to the simple transfer of knowledge, but is mediated by the entire system of human relations in the process of learning. In this context, he assigned a special role to pedagogical assessment as the most important factor in the development of the personality of schoolchildren and as a specific form of guidance for their educational work.

According to B.G. Ananiev, pedagogical assessment has two main functions - orienting and stimulating. In its first (educational) function, pedagogical assessment acts as an indicator of certain results and the level of achievement achieved by one or another student in his educational work. The stimulating function of pedagogical assessment, associated with the stimulating effect on the affective-volitional sphere of the student's personality, contributes to the acceleration or slowdown of the pace of mental work, the qualitative transformation of the structure of the intellect, personality and cognitive activity. That is why, psychologically, it is precisely its stimulating, or educational, function that is especially important.

Behind the usual pedagogical assessment is a complex set of motivational, socio-psychological and moral relations, a system of various communications and interpersonal communication. That is why learning, being in its main mechanism a process of communication, acts as a form of social determination of the child's mental development, as the main means of becoming and shaping him as a person. Since in relation to different students, teachers have selectivity in the methods of assessing and determining the personality of schoolchildren, it puts students in different psychological situations of learning, thereby causing the formation of different types of personality and character in them.

Pedagogical assessment, acting at school in a complex developing psychological situation, with many relationships and actors (teachers, school class, family, student), undergoes a number of transformations and transformations. These characters, depending on the stage of development of relations, alternately act as objects, then as subjects of the psychological situation. Evaluation of the teacher can change the attitude of students in the class to the child, the perception of the student in the family, self-esteem of the whole class. In other words, pedagogical self-assessment leads to a change in the entire system of relationships in which the child is included, causing mutual assessment of the teacher, family, and classmates by the student himself.

BG Ananiev pointed out that assessment is a kind of synthesis of the teacher's question and the student's answer. The form in which the question is asked determines the response of the student in the lesson. The suggestive effect of the question It manifests itself in the fact that given in the same form in which the corresponding knowledge was given in a textbook or in a lesson, it makes it possible to get the correct answer from the child with a high probability. If the question is posed in a new form, different from the usual one in which the given idea was encountered in a lesson or in a book, then the answer is difficult. A question formulated in a new way, with the same known content, causes difficulties and delays in the answer even for well-performing schoolchildren.

Along with the inspiring effect of the question in school practice, it is necessary to take into account the equally important the ability to automate the response(removal of the student's independent work in it) due to the situational nature of the form of the question itself (template form). The stereotype of the teacher's questions automates the response of the student, leads to the education of the situational nature of mental work in him. Involuntarily, one recalls the widespread use of the test system in pedagogical practice, and the active preparation of schoolchildren for the GIA and the Unified State Examination, which, unfortunately, in some cases replaces a full-fledged educational process.

Separate evaluative appeals and evaluative influences of the teacher during the survey affect the process of work, its content and form, speed and accuracy, rebuilding the intellectual, emotional and volitional mechanisms of work (experiencing success and failure, claim, saturation, etc.). Such ratings are called partial , i.e. pertaining to known partial knowledge or skill. They provide

• orientation of the student in the state of his knowledge and the degree of compliance with their control requirements;
• direct or indirect information about success or failure in a given situation;
• expression of the general opinion and judgment of the teacher about this student.

Different types of partial assessments are grouped into three large groups:

A) Initial estimates.

The teacher gives such assessments involuntarily due to the fact that he does not see any action and evaluation in them, but only his own detail of behavior, devoid of any significance. This happens in cases where the teacher does not see the effect of his entire personality, behavior, every word and deed on the behavior of the student. Each fact relating to the teacher takes a special semantic form in the understanding of children, even when the teacher himself does not suspect it, precisely because of the general position that the teacher occupies in any link in the pedagogical process.

• Lack of evaluation. In the assessment made by the subject of the pedagogical process in relation to the result of the child's act (his knowledge, their presentation), the real action of his own act, its real consequence, returns to the child in an objectified, socially significant form. Without evaluation by the teacher in the pedagogical process, the child cannot really realize his own act in all its connections and consequences, in all its objective results. The absence of an assessment is therefore the worst kind of assessment, since this effect is not orienting, but disorienting, not positively stimulating, but depressing, forcing a person to build his own self-esteem not on the basis of an objective assessment, which reflects his actual knowledge, but on very subjective interpretations of hints, semi-understandable situations, the behavior of the teacher and students. The intonation, gesture, facial expressions of the teacher become special. meaning for students precisely when they are not assessed in the usual way.
• Indirect evaluation. In such a situation, there are two main options.
  • 1. Evaluation of one student not directly, but indirectly through the evaluation of another. For example, a teacher calls a student or a student, addresses them with a question, listens to the answer, without expressing his opinion about the correctness or incorrectness of it. Further, without saying anything to this student, he calls another student and asks him the same question again. At the answer of this second student, the teacher begins to express his opinion: "So, so ..." When the student finishes, he says: "That's different. Sit down (addressing the second student), sit down and you (addressing the first student). The meaning of the words "sit down and you" gets a significant expansion, acting as a form of censure.
  • 2. The teacher, without giving any direct assessment of the work of the student called for the survey, does not object to the assessment given to the called student by the class and individual students.
• Indeterminate estimate. Characteristic of an indefinite assessment is its verbal form; however, this verbal form itself does not give a direct interpretation, while at the same time allowing for many subjective interpretations. For example, "Well, Ivanova, sit down"; “Well, okay, sit down ... What is your last name?”

B) Negative ratings

• Comment. Being an operational means of disciplining a student in a lesson, regulating a student's behavior, a remark is, unlike other forms of influence, a single assessment not of the student's knowledge and skills, but only of the behavior and degree of diligence. The limited function of remark leads to a very great uniformity of style. For example, "Hush, Ivanov!"; "Ivanov, you're stopping us from studying!"; Ivanov! Remarks become a negative influence only when a series of remarks systematically falls on one student. Then the remark forms a certain evaluation situation, an image of a student is formed who deserves censure from both the teacher and classmates.
• Negation. In the process of the work of the student, called to the survey, the teacher produces various impacts of an evaluative nature with separate words and phrases that characterize the individual links of this work, which allows the child to reorganize the actions performed if necessary. Here, either agreement with the actions performed is possible, or denial in case of an incorrect answer. These two forms are especially important for the development of thinking, understanding of the student in the process of questioning. The prohibition to act in a certain, wrong direction is, at the same time, the permission of the path in another definite relation. The orienting function of negation (hence, its positive role) is revealed only when the negation has a perspective character, expressed in a motivated evaluation of the prohibition. Denial differs from censure in that it does not carry affective tension, does not characterize the individual, characterological qualities and morality of the student. This action is designed for a certain restructuring of intellectual mechanisms for a given, particular operation, while censure is calculated for the restructuring of the entire personality, and above all, its affective-volitional sphere.
• Censure. Like approval, censure not only states the level of knowledge and the degree of correspondence of the question to the logic of the subject (such as agreement and denial), not only regulates and corrects the student's intellectual work on the survey, but influences his emotional-volitional sphere through characterization as knowledge, as well as the personality of the student (his abilities, other strengths, weaknesses, behavior, interests, etc.). Reproach and approval, therefore, are wholly related to one of the forms of the teacher's attitude to the student, expressing the teacher's ideas about the merits and demerits of the student, causing, first of all, the experience of success or failure, a certain increase or decrease in the level of claims, and in connection with this, a change and restructuring of claims. Varieties of censure are the use of sarcasm, reproaches and notation by the teacher.

C) Positive ratings

• Agreement. Its function is to guide the student in the correctness of his own action, to consolidate the success of the student along this path, to stimulate his movement in the same direction. The options for expressing consent are numerous. For example, a summary at the end of the answer "That's the main"; repetition of part of the child's answer, which are perceived as an affirmative, positive assessment; separate statements "Yes, that's all right", "Yes, that's right", "Yes, that's right". In this case, the leading function is performed by the words “yes”, “so”, “true”, “correct”. The statement sounds more affective in the case when the student, after long trials, finds the correct answer and the teacher, making a movement with his hand, turns to the class: “Here, pay attention to this ...” or “Here, guys, Y. told us correctly.”
• Encouragement. In cases that are very complex, requiring a very qualified educational approach (sensitive), it is necessary not only to determine the correctness of the answer, but also emotional support expressing the sympathetic feelings of the teacher: “So, so, you’re doing the right thing ... Do it further ... bolder... Like this", "Yes, that's right... in the same spirit further", etc. Encouragement is a true, tested pedagogical technique for a number of influences in certain psychological situations, and it is usually focused only on certain groups of schoolchildren in terms of the level of success and characterological characteristics.
• OK. A direct form of positive assessment of the process of work in the lesson in a situation of questioning and taking into account knowledge in general is approval. Approval, unlike consent, is not a simple statement of the correctness of what was done or said, that is, it is not a simple statement of knowledge, but already a form of defining a person, emphasizing the advantage of some aspects of this person - her ability, efficiency, activity, interest, value her as a model in a certain respect. Thus, approval is a form of showing the personality, separating it from the class ... As a result, approval immediately affects not only the object of influence, but also the attitude of the children's group towards him and his attitude towards the children's group, to increase the level of claims, increase self-esteem; it causes experiences of success, etc. However, in the absence of a measure and an individual approach, it can go into its own opposite, producing negative results. Praising one-sidedly sticks out the merits, do not fix the subject's attention on the shortcomings, without stimulating his self-control and self-criticism, without pushing him onto the path of further growth.

Here are the results of studies of the frequency of occurrence of different types of pedagogical assessment in the practice of the school, conducted by B.G. Ananiev (the beginning of the 30s of the twentieth century):

a) no assessment (2.0%), indirect assessment (6.0%), uncertain assessment (16.0%);

b) negative assessments formed by: remark (18.0%), denial (5.0%), censure (18.7%), with the inclusion of sarcasm here. (6.0%), reproach (5.0%), threats (0.3%), lectures (7.0%);

c) positive assessments formed by: agreement (5.0%), encouragement. (3.0%), approval (16.0%).

Negative assessments account for 41.7% of the total, positive - 34.0% and initial 24.3%.

Consent - these are words and phrases that indicate the correctness of the student's answer, and stimulate the movement of his thoughts in the same direction. The function is to stimulate, encourage the student in his answers, actions.

Approval is a positive assessment of what the student has done or intends to do. The stimulating effect of the assessment prevails over the orienting one. Approval is a true, proven pedagogical technique.

Recognition - is the allocation of certain virtues of a person.

Encouragement - can be material, or an assessment in words. This is an important pedagogical technique that can be used to solve the following tasks: to show what is valued in a child's behavior; reinforce and encourage positive behavior in the child.

Question 50
Pedagogical assessment, its choice and effectiveness depend on the age of the child. The individual characteristics of children determine their susceptibility to various stimuli, as well as the motivation for educational, cognitive and personality-developing activities.

The main trends in the age-related change in the significance of pedagogical assessment:

1. with age, the understanding of the need to acquire new knowledge, skills and abilities grows;

2. in childhood, the importance of possessing certain personality traits increases from year to year;

3. as they grow older, the role of socio-psychological incentives increases;

4. there is a trend of a gradual transition from focusing on external to taking into account internal incentives.

Infancy and early age (up to the time when the child learns verbal speech, begins to understand and use it): emotionally expressive assessment transmitted through gestures, facial expressions and pantomime. With the help of reactions that evoke positive emotions in a child, an adult makes him understand that this or that form of behavior is approved by him. Through reactions that generate negative emotions in the child, the adult informs him that the actions taken by the child are not approved by him.

Younger and older preschool age: + socio-psychological factors, since children at this time have self-esteem, the level of claims, motivation for achieving success, group forms of activity. Incentives associated with the desire to win competition with other children, to receive public approval, to attract attention become effective.

Senior preschool age + pedagogical assessments related to the observance of the rules of conduct, as well as the demonstration of knowledge, skills and abilities. Favorable opportunities for this are opened up by the emergence of role-playing games with rules along with elementary forms of conscious learning at the senior preschool age.

Primary school age: incentives related to their knowledge, skills, compliance with disciplinary requirements, as well as socio-psychological incentives. A characteristic feature of this age in stimulating the education and upbringing of children is that the most effective are pedagogical assessments given not by all, but by significant adults, teachers and parents.

Teenage years. The former methods of stimulation, which appeared in earlier years, retain their role, except for the fact that socio-psychological assessments occupy one of the first places in the hierarchy of pedagogical incentives. But the main thing that happens at this age is that children begin to respond more to the grades given by their peers and friends than to the grades they receive from their parents and teachers.

Senior school age. The importance of pedagogical assessments offered by adults is increasing again. Personal assessments become more significant than assessments relating to knowledge, skills and abilities, as well as external forms of behavior. Pedagogical assessments received from adults at this age are refracted through self-assessment, and one's own perception of oneself becomes more significant than assessments

Question 51. The psychological essence of education. Education is a purposeful process. Its main tasks are the formation and development of the child as a person with those useful qualities that are necessary for life in society. The goals of education are not set once and for all and are not permanent in any society. Changes in the development of society set new goals for education in the form of requirements for the personality of a person. But there are also such personal qualities that remain in demand in any society, having become enduring universal human values. These are decency, humanity, spirituality (the priority of high moral ideals over momentary needs and inclinations, the constant desire for moral self-improvement), freedom (the desire for internal and external independence), responsibility (willingness to take on obligations). The general goal of modern education is to make children highly moral, spiritually rich, internally free and responsible individuals. Education becomes effective when the teacher specifically highlights his goal, which he strives for. The greatest efficiency is achieved when the goal of education is known and understood by the pupil and he agrees with it, accepts it. Without psychology, the main problems of education not only cannot be solved, but even correctly stated, since their understanding depends on knowledge of personality psychology , human relationships, psychology of various social communities.

In the process of education, the following stages can be distinguished:

1) the formation of the pupils' need for the development of one or another quality;

2) mastering by pupils of knowledge about personal qualities;

3) the formation of skills, habits and habits of behavior.

All these stages can be implemented only when pupils are included in various forms and types of active activity, the teacher organizes some business and makes efforts to include pupils in it.

The process of education is multifactorial. Multifactoriality explains the effect of the ambiguity of the results of education. Very often it turns out that under the same conditions the results of educational influences can vary greatly. It depends primarily on what experience has been accumulated by the personality of the pupil at the given moment, what features of character, attitudes, values ​​have already been laid down in him. For example, such a character trait as anxiety, which is already formed in preschool childhood, has a strong influence on how the child will perceive criticism from the teacher and his indications of his mistakes. For someone, harsh words and intonations will have a stimulating effect, encourage further self-improvement, and for a more anxious and vulnerable child, they will become humiliating and will not cause anything on his part, except for the desire to continue to avoid communication with this teacher.

Another feature of education is that education almost never gives an instant effect. You can learn to do something or learn some knowledge the first time, while the results of education are not so clearly tangible and do not reveal themselves so quickly.

In addition, education must be continuous. If the process of upbringing is irregular and proceeds from case to case, then the educator constantly has to reinforce what the child has already mastered and then forgotten. At the same time, the teacher cannot deepen and develop his influence, develop new stable habits in the child.