Accounting in travel agency "F&B travel"

Principles of financial statements of the Republic of Kazakhstan and characteristics of their types: income statement, balance sheet and cash flow statement. Stages of a preparatory work on reporting. Governing bodies and control, labor staff in agency.

Рубрика Бухгалтерский учет и аудит
Вид отчет по практике
Язык английский
Дата добавления 20.11.2012
Размер файла 25,2 K

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MINISTRY OF EDUCATION AND SCIENCE OF THE REPUBLIC OF KAZAKHSTAN

INTERNATIONAL INFORMATION TECHNOLOGIES UNIVERSITY

DEPARTMENT OF MANAGEMENT AND SOCIAL SCIENCES

Practice Report

ALMATY - 2012

From 4 to 18 June 2012 I went through the practice of LLP "Family & Busines travel", which was founded in 2008. The company provides travel services to citizens. The company is located on Panfilov str., Almaty. The company employs about 10 people. I have practice in the post accountant's assistant , in my duties included processing of primary information, drawing up of reports, check of correctness of drawing up of reports, filling advance report, transfer of a salary of employees.

General characteristic of agency “F&B travel”

For many years the company «F&B travel» is the organizer of a great vacation for a large army of Kazakhstan tourists in the most beautiful corner of the world. We are proud of your trust, and that you appreciate our personalized approach, professionalism and quality of service we give our visitors. From year to year you apply to our company to have a good time and the unforgettable experience of a pleasant holiday.

One advantage of the rest with «F&B travel» - recreation for every budget - from economical vacation in modest hotels to accommodate your guests in the most luxurious hotels VIP-class. It's no secret that a luxury holiday - a priority for many tourist companies and it is equally, due to perfect quality accommodation and comfortable flight. In this area, «F & B travel» has reliable partners. It is already well known to you the Turkish Airlines "Corendon" and "Onur Air", as well as Kazakh airline «Eurasia Air».

During 4 years of success in the market of tourist services, we were able to give their customers happy moments exploring the unknown and alluring world of the distant countries, to give them an amazing opportunity to relaxation and comfort, combined with exciting rides. These are our clients, looking out of their windows at the streets of his native city, not just remember your holidays in Turkey, again feel the salty sea breeze, soft warm waves and overseas culinary chefs. Organizing such a great stay not only promotes the professionalism of our managers and their love for their work, but also the convenience of registration permits. Our large network of subsidiaries operating in Astana, Karaganda, Pavlodar, Kostanay, Atyrau, Aktau, Aktobe and Uralsk, Shymkent, Taraz, Kyzylorda, Families, Zhezkazgan, Ust-Kamenogorsk, Kokshetau and Bishkek. You can at any time to purchase a ticket to one of the seven offices of our company in the city of Almaty.

We know and love as in Kazakhstan, and far beyond. By working with many countries in Europe and Asia, the company «F & B travel» constantly expands its external relations. Turkey, Egypt, UAE, Sri Lanka, Thailand, Indonesia, India and Malaysia, the Czech Republic, Greece, France, Italy and Spain - not all of the countries with which we have established good partnership. Introduction of new technologies to the company «F & B travel» allows you - our colleagues and partners - to use the system, "Master Tour." This system has allowed us to move to a more rapid online booking, and now we deal not only with large sales and significantly shortens the process of registration permits, and to accurately track every tourist. It's no secret that every year our time is becoming a valuable and make a tourist without getting up from your favorite chair and not looking up from a cup of coffee - the dream of every progressive travel agent.

In addition to high-tech company "F&B travel" pays great attention to the human factor, we are young, energetic, and most importantly, experienced staff that will help you to choose the tour of any complexity and for any budget.

About practice

Summer work experience, I Omirbek Miras, a student of the University of International Information Technology practice in the LLP " F&B travel ". The purpose of this practice is to consolidate the theoretical knowledge acquired during training, the acquisition of skills as a specialist in the field of foreign trade activities, collecting and processing the necessary materials on the subject of scientific investigation. I worked in the accounting department, and tried to perform all the tasks for which I was appointed. I used the maximum allotted time for practice, on time, in full and with high quality to perform all the tasks specified in the program practice. On the first day of practice, I became acquainted with the company, the structure of the enterprise, the basic principles of interaction between departments. During the internship, I got a basic knowledge of financial reporting, as well as to apply their theoretical knowledge into practice. At the beginning of practice, I have collected the documents for clients, met with the standard types of contracts, as well as assistance in preparing an act of reconciliation. I especially like the fact that I have used my knowledge of computer programs, to develop methods for graphics, tables and graphs. Most of my problems have been associated with the programs Excel, Microsoft Word and Microsoft Power Point. Also, I practiced the use of office equipment such as fax, modem, copier, scanner, etc. Under the guidance of an accountant, I studied in detail the types of financial statements of the company and the way they are prepared. In the second week I was in the field and received a wealth of experience, I saw how oil is extracted. I believe that this practice is an invaluable experience for me where I was able to apply their knowledge in practice and got a lot of useful information for further development of the profession of the financier in the IT field.

As most of tourist services in the field of population are travel agents and travel agent - an intermediary that receives a small fee from the cost of the tourist product, correct bookkeeping travel agent, including display-profitable expenditure (how much is received from the tourist and tour operator transferred and how much is received from tour as a reward) is very important for travel agents, these amounts will be key in the calculation of tax payments. But do not forget that a well-organized work of calculating remuneration travel agent for the tourism product is not the only thing to look for when bookkeeping travel agent. Travel Agent by law promotes tourism product and therefore bear the costs experienced accountant necessarily "will take into account such costs." As it is necessary to remember that the travel agency has been operating under an agency agreement, and this is in addition to the certain knowledge of accounting and knowledge of the travel agent of accounting for agency activities.

In turn, the tour operator accounting differs from accounting travel agent. Tour operator carries two types of costs - industrial and commercial. In the tour operator company in the management accounting tour operator to the direct costs include all costs for the services of contractors and on administrative costs: the formation of the route, travel costs, accommodation and breakfast accommodations, excursions, insurance, etc. These direct costs are recognized accountant for tax purposes. For overhead for the current reporting period includes the cost of advertising. The calculation of counterparty generally held as a pre-payment, and this is important in the management accounting in general, and in the management accounting in tourism in particular. Not uncommon for a tourist sign a separate contract, for example, a contract order for the preparation of documents for the visa application and the service is necessary to "hold" separately from the sale of the tourist product, respectively, it is important for accounting in the travel agency.

Accounting in tourism must assign an experienced accountant, as an accountant is reduced to an institution not just data from source documents, tax payments and reporting, but also to a miscalculation of the economic component of the entire service, as it is not a single contract, and the whole complex, and advance figure economic component will control the amount of taxes. In the accounting of tourism, as in other industries, there are many features, such as: VAT is not charged on the tour, for the formation of the Kazakhstan border. And if you do not know this leading accountancy accountant in the travel agency, travel agency to pay VAT.

Financial statement

There are three types of financial statements: income statement, balance sheet and cash flow statement. Each will give you important info about how efficiently and effectively your business is operating. Here is step-by-step information on how to prepare each of the financial statements.

Balance Sheets

A balance sheet provides detailed information about a company's assets, liabilities and shareholders' equity.

Assets are things that a company owns that have value. This typically means they can either be sold or used by the company to make products or provide services that can be sold. Assets include physical property, such as plants, trucks, equipment and inventory. It also includes things that can't be touched but nevertheless exist and have value, such as trademarks and patents. And cash itself is an asset. So are investments a company makes.

Liabilities are amounts of money that a company owes to others. This can include all kinds of obligations, like money borrowed from a bank to launch a new product, rent for use of a building, money owed to suppliers for materials, payroll a company owes to its employees, environmental cleanup costs, or taxes owed to the government. Liabilities also include obligations to provide goods or services to customers in the future.

Shareholders' equity is sometimes called capital or net worth. It's the money that would be left if a company sold all of its assets and paid off all of its liabilities. This leftover money belongs to the shareholders, or the owners, of the company.

A company's balance sheet is set up like the basic accounting equation shown above. On the left side of the balance sheet, companies list their assets. On the right side, they list their liabilities and shareholders' equity. Sometimes balance sheets show assets at the top, followed by liabilities, with shareholders' equity at the bottom.

Assets are generally listed based on how quickly they will be converted into cash. Current assets are things a company expects to convert to cash within one year. A good example is inventory. Most companies expect to sell their inventory for cash within one year. Noncurrent assets are things a company does not expect to convert to cash within one year or that would take longer than one year to sell. Noncurrent assets include fixed assets. Fixed assets are those assets used to operate the business but that are not available for sale, such as trucks, office furniture and other property.Liabilities are generally listed based on their due dates. Liabilities are said to be either current or long-term. Current liabilities are obligations a company expects to pay off within the year. Long-term liabilities are obligations due more than one year away.

Shareholders' equity is the amount owners invested in the company's stock plus or minus the company's earnings or losses since inception. Sometimes companies distribute earnings, instead of retaining them. These distributions are called dividends. A balance sheet shows a snapshot of a company's assets, liabilities and shareholders' equity at the end of the reporting period. It does not show the flows into and out of the accounts during the period.

Income Statements

An income statement is a report that shows how much revenue a company earned over a specific time period (usually for a year or some portion of a year). An income statement also shows the costs and expenses associated with earning that revenue. The literal “bottom line” of the statement usually shows the company's net earnings or losses. This tells you how much the company earned or lost over the period.

Income statements also report earnings per share (or “EPS”). This calculation tells you how much money shareholders would receive if the company decided to distribute all of the net earnings for the period. (Companies almost never distribute all of their earnings. Usually they reinvest them in the business.)

To understand how income statements are set up, think of them as a set of stairs. You start at the top with the total amount of sales made during the accounting period. Then you go down, one step at a time. At each step, you make a deduction for certain costs or other operating expenses associated with earning the revenue. At the bottom of the stairs, after deducting all of the expenses, you learn how much the company actually earned or lost during the accounting period. People often call this “the bottom line.”

At the top of the income statement is the total amount of money brought in from sales of products or services. This top line is often referred to as gross revenues or sales. It's called “gross” because expenses have not been deducted from it yet. So the number is “gross” or unrefined.

The next line is money the company doesn't expect to collect on certain sales. This could be due, for example, to sales discounts or merchandise returns.

When you subtract the returns and allowances from the gross revenues, you arrive at the company's net revenues. It's called “net” because, if you can imagine a net, these revenues are left in the net after the deductions for returns and allowances have come out.

Moving down the stairs from the net revenue line, there are several lines that represent various kinds of operating expenses. Although these lines can be reported in various orders, the next line after net revenues typically shows the costs of the sales. This number tells you the amount of money the company spent to produce the goods or services it sold during the accounting period.

The next line subtracts the costs of sales from the net revenues to arrive at a subtotal called “gross profit” or sometimes “gross margin.” It's considered “gross” because there are certain expenses that haven't been deducted from it yet.

The next section deals with operating expenses. These are expenses that go toward supporting a company's operations for a given period - for example, salaries of administrative personnel and costs of researching new products. Marketing expenses are another example. Operating expenses are different from “costs of sales,” which were deducted above, because operating expenses cannot be linked directly to the production of the products or services being sold. Depreciation is also deducted from gross profit. Depreciation takes into account the wear and tear on some assets, such as machinery, tools and furniture, which are used over the long term. Companies spread the cost of these assets over the periods they are used. This process of spreading these costs is called depreciation or amortization. The “charge” for using these assets during the period is a fraction of the original cost of the assets. After all operating expenses are deducted from gross profit, you arrive at operating profit before interest and income tax expenses. This is often called “income from operations.” Next companies must account for interest income and interest expense. Interest income is the money companies make from keeping their cash in interest-bearing savings accounts, money market funds and the like. On the other hand, interest expense is the money companies paid in interest for money they borrow. Some income statements show interest income and interest expense separately. Some income statements combine the two numbers. The interest income and expense are then added or subtracted from the operating profits to arrive at operating profit before income tax. Finally, income tax is deducted and you arrive at the bottom line: net profit or net losses. (Net profit is also called net income or net earnings.) This tells you how much the company actually earned or lost during the accounting period. Did the company make a profit or did it lose money?

Cash flow statement

In financial accounting, a cash flow statement, also known as statement of cash flows or funds flow statement, is a financial statement that shows how changes in balance sheet accounts and income affect cash and cash equivalents, and breaks the analysis down to operating, investing, and financing activities. Essentially, the cash flow statement is concerned with the flow of cash in and cash out of the business. The statement captures both the current operating results and the accompanying changes in the balance sheet. As an analytical tool, the statement of cash flows is useful in determining the short-term viability of a company, particularly its ability to pay bills. International Accounting Standard 7 (IAS 7), is the International Accounting Standard that deals with cash flow statements.

People and groups interested in cash flow statements include:

· Accounting personnel, who need to know whether the organization will be able to cover payroll and other immediate expenses

· Potential lenders or creditors, who want a clear picture of a company's ability to repay

· Potential investors, who need to judge whether the company is financially sound

· Potential employees or contractors, who need to know whether the company will be able to afford compensation

· Shareholders of the business.

Statement of Shareholders equity

This financial statement breaks down into more detail the changes in shareholder's equity (also called stockholder's equity) that occurred during the year. The more complicated and diverse the equity structure is, the more important this statement becomes. It gives a breakdown of the various types of stock transactions and effects on retained earnings. Preferred Stock: ownership that gives holders dividends before common stock holders have the ability to receive dividends. These stockholders get assets of the company in the event that it goes out of business before other types of stockholders do. The dividends are set amounts and no money above this amount is ever paid to shareholders as dividends. It can be cumulative or not. Cumulative has a set amount of dividends to receive on an annual or other set time of year. If the company does not pay them one year, then they accumulate until they are eventually paid. Non-cumulative means that if the dividend is not paid when it is due, the shareholder will forego that dividend payment.

* Common Stock: they can get as large of dividends as the company feels like paying. However, if the company decides to pay out a small amount, the money is first allocated to preferred stockholders. This implies that common holders could not get any dividends. They do have an added benefit of getting to share a voice in company matters, while preferred stockholders tend to have no voting rights.

* Treasury Stock: a company's own stock that it buys. It is easier if you realize that what it technically is doing is buying back common stock and the ownership rights of the company. Treasury stock shares are subtracted out of the value of stockholder's equity while all other forms of stock are added.

*Unrealized Gains and Losses: Unrealizable amounts on available-for-sale securities are recorded here. The corresponding asset is recorded in the asset section at the purchase price. Recall that they are unrealized gains and losses because you do not feel the real impact until a sale occurs, but you must keep tract of increases or decreases for accounting valuation purposes. You figure this out by computing the difference between what you paid for the asset, or what it was worth at last year's balance sheet creation, and what the market value of the asset is at the time the balance sheet is created for this year.

* Retained earnings: funds kept and reinvested in the business. Where profits are kept and accumulate. When there is a loss in a year, it is subtracted out of retained earnings. Retained earnings are net income with any dividends paid out subtracted from it. When dividends are paid, the money goes to shareholders and the money is no longer “retained” in the business. In a small business setting, money may be taken out of retained earnings by an owner.

*Dividends: payments from retained earnings to shareholders in order to compensate them for their investments. On the flip side, you may receive dividends from being a shareholder of another business.

The accounting of movement of materials

The accounts department of the enterprise carries out only monetary and summary accounting of movement of inventory items. It is the main register reflecting movement of inventory items in groups, providing: control of safety of materials in places of their storage; receipt and the remains of materials in a cut of synthetic accounts and groups of materials -- at the registration prices and on actual cost; indicators for calculation of the sums and percent of transport and procuring expenses or deviations of actual cost from target prices on groups of materials; calculation of actual cost of a final expense of materials, holiday from warehouses, an expense of shops, the remains of values in shops, in manufacturing warehouses at the actual and registration cost.

Principles of financial statements of the Republic of Kazakhstan

The reporting is understood as the term set of registration data on which it is possible to track versatile activity of the managing subject for this or that period of time. The reporting it is as well the vouchers containing system of numerical characteristics and text explanations, made on the basis of different types of the account. Communication between the account and the reporting is established only when a total obtained in the account joins the corresponding forms of account in the form of the synthesized indicators.

Present activity of managing subjects of the Republic in the most general view represents process of transformation of some set of initial resources in the end result. The market relations, which are moving apart economic space of this activity, assume participation of a large number of various managing subjects (legal entities and individuals), each of which without mediation from higher bodies of management wants the nobility with whom it is favorable to it to deal. Therefore to the reporting various interest among business partners is shown. It to some extent serves as "raw materials" for process of production of decisions in strategy and tactics of activity of the enterprise. The account and its information system means that a monetary assessment promote the solution of problems of this activity. In the course of the account chaotic registration of primary and secondary data is denied. In order, generalize in the synthetic indicators reflecting the quantitative characteristic of economic events and processes. By drawing up of the statement it is necessary to adhere to such rules:

* all economic operations which have been carried out to the reporting period, and also results of inventory, it is necessary to reflect completely;

* dates of the analytical account are necessary for bringing into accord with turns and account balances of the synthetic account on the first day of every month;

* indicators of accounting statements and balances should be identical to data of the synthetic and analytical account;

* dates of introductory balance should coincide with data of the approved final balance

If there were changes during reporting period, it is necessary to explain the reasons of it; if distortions were found in the reporting of the current or last year, there are made changes in the reporting of the corresponding reporting period; to carry out appropriate registration of vouchers or the technical data carriers equated to them. Drawing up of the reporting is preceded by the considerable preparatory work, which is carried out on in advance made schedule. These circumstances attach special significance of the reporting at the heart of which accounting information lies. That is why the functional role of the modern accountant consists not only in fixation of economic operations, but also in planning, control and development, and also preparation of economic decisions on improvement of activity of the enterprise. This approach to an accounting role in the republic finds the widest circulation in activity of subjects of small business where there are no the economic structures existing still at the state enterprises and in establishments. Thus, the reporting signed by the head and the chief accountant or the expert, conducting accounting on a contract basis, finishes registration process. In it the property and financial position of the subject, and also results of his economic activity for the reporting period (month, quarter, year) are reflected. Requirements to drawing up of financial statements are:

- reliability, i.e. completeness, correctness, validity of all presented data and observance of all legislative instructions;

- reporting drawing up by all types of managing subjects irrespective of form of ownership and a kind of activity;

- consecutive application of the contents and forms of balance and the report on financial results of activity from one reporting period to another;

- the contents in each report of necessary basic data: the report name, reporting date or the covered reporting period, the name of the subject with the indication of its organizational and legal form, a format of representation of numerical indicators of the accounting report;

- reporting drawing up for the reporting period;

- reflection possibility in the reporting of alternative options of conducting accounting according to the accepted accounting policies;

- obligation check of indicators of the reporting on which there are no numerical designations;

- the approval of the reporting according to the order established by constituent documents

In other words, the reporting should expand awareness and show the various disproportions arising in the course of activity. The indicators reflected in the reporting are uniform and accurate for the consumer with a view of ensuring their comparability in dynamics. Therefore it is necessary to aspire to an optimum ratio between stability and changes in reporting indicators. Such group of different types finds reflection and in the corresponding forms of the accounting reporting. In particular, in Republic of Kazakhstan resolution of the government from July 27, 1997. «About the approval of methodical recommendations methodical recommendations about drawing up of financial statements are provided to accounting standards».

According to this document, the financial statements consist:

1) balance sheet;

2) report on results of financial and economic activity;

3) report on cash flow.

The financial statements include also explanatory note, tables and can be supplemented with other materials according to requirements of standards of accounting. One of important stages of a preparatory work on reporting drawing up - closing at the end of the reporting period of all operational accounts: calculation, collective and distributive, comparing, financial and productive. Prior to the beginning of this work all accounting records on synthetic and analytical accounts should be carried out (including results of inventory), correctness of these records is checked. To improve reporting system, it is necessary to provide unity and completeness of the data formed of various sources. For achievement of this purpose it would be useful for various services to supervise the interconnected natural and cost indexes containing in forms of account if they are made for the same reporting period or one date. This methodical reception in the conditions of the market relations should be accepted in all forms of the reporting for bigger internal communication between them. Thus, the reporting should play a screen integrator role where there is «a filtration and condensation» information depending on the subject of management. The special place in the internal reporting should be allocated so-called for "a mismatch signal» actual state of operated system with planned. It will allow to focus attention of the subject of management on concrete deviations from the planned tasks, in due time estimating them and pointing to possible consequences, and also planning the shortest ways of their elimination. Deviations are necessary for reflecting in system of accounts of accounting. On each account it is necessary to allocate the certain headings containing various information, including planned, and its deviation from actual. These headings will make the internal balanced system in which by data from any two headings it is possible to find an indicator of the third.

Governing bodies and control

financial statement balance cash

The supreme body. The supreme body of LLP “F&B travel” is the participant. Exclusive competence of the supreme body of “Сенім” treats: change of the charter of the company, including change of the size of authorized capital, a site and the name, or the adoption of the charter of the company in the new edition. Formation of executive body of association and the early termination of its powers, and also making decision on transfer of the limited liability company or its property in trust management and definition of conditions of such transfer. The election and early termination of powers of the supervisory board and audit commission of association, and also approval of reports and conclusions of audit commission. The statement of internal rules, procedures of their acceptance and other documents regulating internal activity of the company, except the documents which approval by the charter of association is carried to competence of other bodies of association. The losses of the company becomes covered at the expense of the reserve capital if means of the capital don't suffice at the expense of other means which are available for them. At a lack of means of the reserve capital for a covering of losses the decision on sources their covering is accepted by the founder. The company can according to the decision of the supreme body of management create the reserve capital at a rate of 10 % from authorized capital. Formation of the reserve capital is carried out by annual assignments from a net profit of association at a rate of 5 %. In case means of the reserve capital are settled, contributions to it renew.

Labor staff of association

The director general has the right to carry out hiring of workers on the basis of individual labor agreements, and also other forms regulating the labor relations according to the legislation of the Republic of Kazakhstan. The company guarantees granting to workers of all social and economic rights defined by the legislation of the Republic of Kazakhstan. The company independently defines forms and compensation system, provides the sizes of tariff rates and salaries in labor contracts. The company independently defines forms and compensation system, provides the sizes of tariff rates and salaries in labor contracts.

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