in accordance with civil law, joint activities without the creation of a legal entity for this purpose are carried out on the basis of an agreement between its participants. Under an SA agreement, the parties (participants) undertake to act jointly by combining property and efforts to achieve a common economic or other goal that does not contradict the legislative acts of the Russian Federation. property created or acquired as a result of their S.d. are their common shared property. Party to the agreement on S.d. is not entitled to dispose of a share in the common property without the consent of the other parties to the agreement, with the exception of that part of the products and income from this activity, which is at the disposal of each participant. The participant who is entrusted with the conduct of common affairs acts on the basis of a power of attorney issued by the other parties to the agreement contracts. The data of a separate (separate) balance sheet shall not be included in the balance sheet of a participating enterprise conducting common business. Distribution of profits, losses and other results of S.D. between the parties to the agreement on S.D. carried out in the manner prescribed by the contract. Each participant includes his share of the profit received as a result of S.d. in the composition of non-operating income when forming financial results. See also. SIMPLE PARTNERSHIP AGREEMENT.

The philosophical and methodological substantiation of the psychological analysis of joint activity was given by S.L. Rubinstein. Developing the foundations of the general psychological theory of activity in the early 1920s, he pointed out that activity as a philosophical category is initially not the activity of one subject, but always the activity of subjects, i.e., joint activity.

Joint activity from individual, first of all, is distinguished by the presence of interaction between the participants of the activity, which transforms, changes their individual activity and is aimed at achieving a common result. Such interaction is observed in cases where the actions of one person or a group of persons determine certain actions of other people, and the actions of the latter are able to influence the actions of the former, etc.

There are four key points in the question of the relationship between individual and joint activities. Firstly, individual activities are constituent elements or parts of a holistic joint activity, therefore it is advisable to consider their relationship with each other as the relationship of parts and the whole. Secondly, individual activity does not exist in an absolutely isolated form; in reality, it is always included in the structure of joint activity. Thirdly, joint activity is not a simple sum of individual activities that make it up, but exists as a whole that is greater than the sum of its parts (this is achieved precisely through interaction, i.e., building social relations). Fourth, the component composition of individual activity included in joint activity is preserved, but changes qualitatively but in content. Thus, the scheme for describing the components of the psychological structure of joint activity is similar to the scheme for individual activity.

It includes:

• 1. Goal of the activity: an ideally presented future result that the subject of joint activity (team, team, crew or other similar community of people) seeks to achieve.
• 2. The motive of the activity: what induces the group to carry out the activity together. This does not mean that, while performing joint activities, its participants are deprived of individual motives. The ratio of group (i.e., common to all) and individual motives in joint activity is a variable value. As the group develops, the share of individual motives decreases and the importance of common motives increases.
• 3. Actions: joint actions necessary for the implementation of the objectives of the joint activity. These actions can be presented both in the form of group means, methods, techniques, and in the form of individual, but subordinate to the general goals of the activity.
• 4. The result of the activity, completing its structure. Distinguish between an objective result and its subjective representation. A subjective assessment of the result of joint activities is both an assessment of each member of the group and a collective assessment.

Common in relation to all structural components of joint activities is the position: the most important condition for the implementation of joint activities are the processes of distribution, association (integration), harmonization (coordination) and management of individual goals, motives, actions and results. These processes underlie any component of the structure of joint activities. They also determine the originality of joint activities, as they are processes that ensure the interaction of participants in joint activities.

Psychologists operate with the concept of activity developed in philosophy and filled with dialectical content. For philosophers, any activity is joint, since it is social. To solve the problems of psychological research, it is necessary to concretize the actual psychological content of the concept of joint activity. The operational concept of joint activity includes a number of parameters, or features that distinguish it from individual activity.

The main features of joint activities include:

• the distinction of a single goal for all participants involved in the activity;
• the motivation to work together, i.e., in addition to individual motives, a common motivation should be formed;
• division of activities into functionally related

components, i.e., the distribution of functions between members of the group;

• integration of individual activities, interconnection and interdependence of individual participants in the activity;
• harmonization and coordination of functionally distributed and integrated individual activities;
• the presence of management;
• single end result;
• unified spatio-temporal functioning of the participants in joint activities.

In order to make sure that all of the above signs are the necessary characteristics of a joint activity, it is enough to imagine the team of a fishing trawler, a team of builders or any other really operating group. Such a group always has a common goal, common motives, its activities are based on the processes of integration and, at the same time, functional distribution. Someone must lead this group. She achieves a common result that cannot be achieved alone. In psychology, such a group is defined as a collective subject of activity (the characteristics of the collective subject of activity are described in more detail in the third section of the textbook).

1. The concept of joint activity

The main factor generating and determining the content and process of joint activity is the communication of people.

There are various concepts of joint activity. It depends on what side of a person's life this term affects. In accordance with civil law, a joint activity is an agreement in accordance with which the parties undertake to act together to achieve a common goal. Under a joint activity agreement, the parties (participants) undertake to act jointly by combining property and efforts to achieve a common economic or other goal that does not contradict the legislative acts of the Russian Federation Cash or other property contributions of the parties to the agreement, as well as property created or acquired as a result of their activities are their common share property. A participant in a joint activity agreement is not entitled to dispose of a share in common property without the consent of the other participants in the agreement, with the exception of that part of the products and income from this activity that is at the disposal of each participant. The participant who is entrusted with the conduct of common affairs acts on the basis of a power of attorney issued by the other parties to the agreement. The property united by the participants in the agreement for joint activities is recorded on a separate (separate) balance sheet for that participant who, in accordance with the agreement, is entrusted with the conduct of common affairs of the participants in the agreement. The data of a separate (separate) balance sheet shall not be included in the balance sheet of a participating enterprise conducting common business. The distribution of profits, losses and other results between the parties to the agreement is carried out in the manner prescribed by the agreement. Each participant includes his share of the profit received as a result of joint activities in the composition of non-operating income when forming financial results.

From a psychological point of view, joint activity is an organized system of activity of interacting individuals, aimed at the expedient production (reproduction) of objects of material and spiritual culture. The hallmarks of collaboration are:

1) spatial and temporal co-presence of participants, creating the possibility of direct personal contact between them, including the exchange of actions, the exchange of information, as well as mutual perception;

2) the presence of a single goal - an anticipated result of joint activity that meets the common interests and contributes to the realization of the needs of each of the individuals included in the joint activity,

3) the presence of organizational and management bodies, which are embodied in the person of one of the participants, endowed with special powers, or distributed between them;

4) division of the process of joint activities between the participants, due to the nature of the goal, means and conditions for achieving it, the composition and skill level of the performers. This implies the interdependence of individuals, which is manifested either in the final product of joint activity, or in the very process of its production. If in the first case individual operations are carried out in parallel and do not depend on the sequence of actions of others, then in the second they are interdependent (specialized and hierarchized), since they must be implemented simultaneously as functionally different components of a complex operation or in a strict sequence, when the result of one operation serves as a condition for the beginning another. An example of a highly specialized joint activity is a collective scientific activity, which implies an extensive system of social roles for its participants;

5) the emergence of interpersonal relations in the process of joint activity, which are formed on the basis of subject-specific functional-role interactions and acquire a relatively independent character over time. Being initially conditioned by the content of joint activity, interpersonal relations, in turn, have an impact on its process and results. In social psychology, joint activity is considered as the main condition for the socio-psychological integration of the individuals included in it. Joint activity objectively has a multi-purpose character, which is due to its intra- and inter-system links. The fact that acts of individual activity are a condition for the existence and reproduction of both the individual himself and the processes of group activity as a whole indicates the interpenetration and mutual enrichment of individual and joint activity, the interaction of individual motivational and social normative conditions for joint activity.

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Joint activity of children is a means of forming positive relationships between them.

Joint activities allow children to form an orientation towards the activities of partners(business cooperation, various ways of expressing their attitude towards each other (personal relationships) . Not the last role is played by the emotional sphere of the child.

As numerous studies have shown relationships between peers are already formed in children 3-4 years through implementation joint activities. According to teachers and psychologists (M. I. Lisina, V. A. Petrovsky, T. A. Repina, A. G. Ruzskaya, L. S. Rimashevskaya, E. O. Smirnova, cooperative activity and necessitates the establishment relationships. First these relationships act in a passive form(the ability not to interfere with another child, not to violate his activity, do not take away items, etc., and then take an active form(the ability to establish contact, correlate their actions with the actions of another child, etc.). At the next stage, 4-5 years begin develop moral standards due to constantly changing life situations. This is especially evident in the process of performing tasks that put children under the conditions of the need to distribute a common task and joint achieving the overall result.

Of all the manifestations of activity in the conditions joint activities we single out communicative and productive, i.e. active communication, establishing contacts, the purpose of which is the qualitative completion of the task. This activity (when planning a common work, when distributing a common task, when resolving various situations that take place in activities and requiring a joint decision, etc.. e.) is expressed in the expression of one's opinion, in active participation, in the discussion of collective plans, in making claims against those who make negligence, mistakes.

It is necessary to acquaint children with the basic rules of conduct in the process joint activities. First of all, the educator must determine the rules of conduct children in the process of direct educational activities(GCD, in everyday life, productive and playful activities. The main criteria for the selection of rules are their social orientation and accessibility to children of this age.

A small number of rules should reflect the basic norms of the child's behavior in the society of peers. For example, for joint gaming activitiesThe typical rules are::

1.Need to play together: do not quarrel with comrades because of toys, roles; to accept into the game anyone who wants to participate in it; to speak politely, to apologize for awkwardness.

2.Toys must be protected: do not break, do not tear, put away.

3.The group must be in order.: speak in an undertone (quietly so as not to disturb other children; do not scatter toys, know which games can be played in a group and which ones can be played on the street.

4.Comrades need help: share toys, give material, if you have learned something yourself - teach another.

It is important for children of five years to show in the rules specific forms behavior in a particular situation and achieve their implementation. If, for example, children talk loudly and interfere with each other, as a result of which they cooperative activity can't be organized, caregiver formulates a demand: in a group, you need to talk quietly so as not to shout over each other. Children of the fifth year of life are given not only specific instructions on how to act in a given situation, but are also invited to think and find an independent solution.

In the group of the fifth year of life, pedagogical work on building relationships lies improvement joint play activities of children. The level of this activities, knowledge of the norms of behavior are crucial for becoming . Due to the deepening of knowledge children about the environment, the number of roles increases significantly, which makes it possible to satisfy the interests of each child in joint game.

The need for communication and interaction with surrounding children in the process joint activity is expressed:

- in the attention of the child to another person, focus on the knowledge of his feelings, states, actions, intentions;

- in emotional and moral manifestations in relation to the people around him, the desire to evaluate their actions, actions, states from the position of learned moral ideas;

- in a variety of actions in order to attract the attention of peers and involve them in communication and joint activities;

- in sensitivity to the attitude of peers, the desire to actively communicate together, play, make friends.

It is important to remember that communication is one of the most important areas of spiritual human life. The higher mental functions of the child, such as numbing, attention, thinking, formed first in communication with adults and only then become completely arbitrary. In the process of communication, the child learns the laws and norms of human relationships. A well-designed process joint activities, which is based on communication - this is the process of raising and developing a child, which helps:

Develop the child's capacity for empathy, empathy,

Develop social behavior skills

Promote self-confidence and self-reliance,

form a positive attitude towards one's "I",

form positive attitude towards peers

Teach your child to express their attitude towards other people in different ways,

form a sense of belonging to a group, help the child feel more secure.

characteristic component joint activities will be the spatial and temporal co-presence of participants, creating opportunities direct personal contact between them in terms of action and exchange information,which includes:

1) Creation of conditions for joint communication and interaction in a given space (hall, site, group, park, etc.) with the intended participants.

3) Attraction children to participate in joint activities, which is organized by a natural transition from an independent children's activities to motivated joint activities with a teacher(the main thing is voluntary participation children with gradual connection or supervision from outside).

4) Conducting reflection by the teacher - how much he knows each child and how he reacts to possible actions children.

5) Availability of sufficient (quantity, variability) material (suddenly the whole group will take part) and the thoughtfulness of its placement (to include each child) taking into account individual and gender and age characteristics.

6) Determine according to content and goals joint activities, opportunities children, the most optimal organization joint activities with different numbers of participants.

Psychologist L. I. Umansky identifies three possible forms of organizing joint activities:

1. Joint-individual activity- each participant does his part of the common goal (tasks) independently of each other (possible number of participants - the whole group children) .

2. Joint-sequential activity, - when the overall goal (a task) performed sequentially by each participant (whole group children, organized into small subgroups).

3. Joint activities, - when there is a simultaneous interaction each member with everyone else.

Psychological "picture" interactions in all these models is different. Therefore, it is necessary to decide how to organize children in small groups: Divide or merge.

Sharing children– we make them more malleable to our influence, but less creative and original. Connecting children, we give them the soil in which the calm self-respect of the child will grow, a sense of self-worth that is possible only among equally deserving. A person who has a group of support, trust, acceptance, is capable of full self-disclosure and self-expression, which are so necessary for the initiative, non-imitative cooperation of a child with an adult, and for meaningful conversations and discussions of a child with peers.

Grounds for association children:

By interest

By likes

By gender (boys, girls)

By task

Around the characters

Around leaders

Based on didactic materials, etc.

The key is to unite joint activities must be successful for development positive relationships between children.

In accordance with Article 1043 of the Civil Code of the Russian Federation, accounting of common property may be entrusted to one of the legal entities participating in a simple partnership agreement. When reflecting in accounting and financial statements operations related to participation in joint activities (simple partnership agreement), the partner organization is guided by clauses 13 of this Regulation, and the partner conducting common affairs in accordance with a simple partnership agreement is guided by clauses 17 of this Provisions.

13. Assets contributed to the account of a contribution under a joint activity agreement are included by the partner organization in financial investments at the cost at which they are reflected in the balance sheet as of the date the agreement enters into force.

14. When forming the financial result, each organization-partner includes in the composition of other income or expenses the profit or loss on joint activities to be received or distributed among the partners.

15. The property to be received by each partner organization as a result of the division in accordance with Article 1050 of the Civil Code of the Russian Federation upon termination of joint activities is reflected as the repayment of deposits accounted for as financial investments. If there is a difference between the value of the contribution accounted for as financial investments and the value of the assets received after the termination of the joint activity, it is included in other income or expenses when forming the financial result. Assets received by the partner organization after the termination of the joint activity are accepted for accounting in the valuation recorded in a separate balance sheet as of the date of the decision to terminate the joint activity.

(see text in previous edition)

For depreciable property accepted for accounting after the termination of joint activities, depreciation is charged during the newly established useful life in accordance with the rules determined by the Accounting Regulation "Accounting for Fixed Assets" PBU 6/01, approved by Order of the Ministry of Finance of the Russian Federation dated March 30 2001 N 26n (registered with the Ministry of Justice of the Russian Federation on April 28, 2001, registration N 2689).

16. The financial statements of a partner organization shall be submitted in accordance with the procedure established for legal entities, taking into account the financial results obtained under a joint activity agreement. In the balance sheet of the partner organization, the contribution to the joint activity is reflected in the composition of financial investments, and in case of materiality, it is shown as a separate item. In the income statement, the profit or loss due to the partner organization according to the results of the section is included in other income or expenses when forming the financial result.

(see text in previous edition)

The explanatory notes to the balance sheet and income statement as part of the reporting segment disclosure of joint ventures by a partner entity show:

share of participation (contribution) in joint activities;

share in total contractual obligations;

share of jointly incurred costs;

share in jointly received income.

17. When organizing accounting, a partner conducting common business in accordance with a joint activity agreement ensures separate accounting of operations (on a separate balance sheet) for joint activities and operations related to the performance of its ordinary activities.

The indicators of a separate balance sheet are not included in the balance sheet of a partner conducting common business.

Reflection of business transactions under a joint activity agreement, including accounting for expenses and income, as well as calculation and accounting of financial results on a separate balance sheet, are carried out in accordance with the generally established procedure.

18. The property contributed by the participants of the agreement on joint activities as a contribution is accounted for by the partner who, in accordance with the agreement, is entrusted with the conduct of common affairs, separately (on a separate balance sheet).

Contributions made by participants in joint activities are accounted for by the partner conducting common business on the account for recording the contributions of partners in the assessment provided for by the agreement.

In accounting, property acquired or created in the course of the implementation of a joint activity agreement is reflected in the amount of actual costs for its acquisition, manufacture, etc. Accounting for the acquisition or creation of new fixed assets, intangible assets and other investments in non-current assets is carried out in accordance with the generally established procedure.

Depreciation on depreciable property within the framework of a separate balance sheet is carried out in accordance with the generally established procedure, regardless of the actual period of their use and the previously used methods of depreciation before the conclusion of a joint activity agreement.

19. At the end of the reporting period, the resulting financial result - undistributed profit (uncovered loss) is distributed among the participants in the agreement on joint activities in the manner prescribed by the agreement. At the same time, within the framework of a separate balance sheet, as of the date of the decision on the distribution of retained earnings (uncovered loss), accounts payable to partners are reflected in the amount of their share of retained earnings due to them, or receivables to partners in the amount of their share of uncovered loss due for repayment.

20. A partner conducting common affairs shall compile and submit to the parties to the agreement on joint activities, in the manner and within the time limits established by the agreement, the information they need for the formation of reporting, tax and other documentation. At the same time, the submission by a partner conducting common affairs of information included in the financial statements of partners is carried out within the time limits specified by the agreement, but no later than the deadlines established by Federal Law No. 129-FZ of November 21, 1996 "On Accounting" (Collection of Legislation Russian Federation, 1996, N 48, item 5369; 1998, N 30, item 3619; 2002, N 13, item 1179; 2003, N 1, item 2, 6; N 2, item 160; N 27 (Part I), Art. 2700).

21. The liquidation balance sheet is drawn up by a partner conducting common business on the date of termination of the agreement on joint activities. At the same time, the property due to each partner following the results of the division is accounted for as the repayment of his share of participation (contribution) in the joint activity.