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Thus application of this scheme absolutely without serious consequences for accounts department of regional department of national education. The main objective of the teacher and principal is bringing this scheme of accounting transactions to data of the management and accounts department of regional department of national education.

Raw materials and materials for production of products are also planned to get according to the clearing settlement at the producer and to write off for general running costs, carrying into the 26th account of the analytical account ("General running costs"). Thus accounting transactions of department of regional education will look as follows:

The mechanism of interest of the pupil in receiving results of work and, as a result, usefulness of his (pupil) to society is implementation of the regulations on need of "harmonization of personal and public interests" stated in Pedagogical compositions of A. S. Makarenko.

Two products are made of the acquired materials, one is transferred to the organization the listed contribution spent for acquisition of raw materials and materials, the second to other consumer who also listed a charitable contribution to department of national education:

In the real work application of experience of pedagogical heritage of A. S. Makarenko in the conditions of changed social and economic conditions in the country, by correction of a dominant at the pupil of the environment caused by adverse influence and development of steady interest in productive work in collective was considered.