Qualification directory of professions and positions. Unified qualification reference book for positions of managers, specialists and employees. Basic principles of selection
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The job description of an accountant determines the duties, rights, responsibilities and working conditions of the person appointed to this position. Functional responsibilities may vary depending on the specifics of the organization’s work, and therefore are reviewed on a case-by-case basis.
The standard form given below can be used as an example for drawing up a job description for an accountant for primary documentation, for payments to suppliers, for inventory accounting(based on materials), etc.
Sample of a typical job description for an accountant
I. General provisions
1. The accountant belongs to professional category"specialists".
2. An accountant is appointed to the position and dismissed from it by order of the director of the organization in the prescribed manner in accordance with the current labor legislation upon the proposal of the chief accountant.
3. The accountant reports directly to the chief accountant or the head of the relevant department of the main accounting department.
4. In the absence of an accountant, his duties are performed by a person appointed in the prescribed manner, as indicated in the organization’s order.
5. A person who has:
5.2. Accountant category II: higher professional (economic) education without requirements for work experience or secondary vocational (economic) education and work experience as an accountant for at least 3 years.
5.3. Accountant: secondary vocational (economic) education without requirements for work experience or special training in installed program and at least 3 years of experience in accounting and control.
6. An accountant must know:
- legislative acts, departmental regulations, orders, orders and other materials on the organization accounting;
- standards, samples and forms of documents adopted by the organization, features of their preparation, systematization, processing and storage;
- plan and correspondence of accounts;
- organization of document flow in accounting areas;
- the procedure for reflecting in the accounting accounts transactions related to the movement of fixed and Money, inventory items;
- labor legislation;
- labor protection rules and regulations, safety precautions, including fire safety;
- operating rules computer technology;
- this job description.
II. Job responsibilities of an accountant
The accountant performs the following duties:
1. Maintains accounting records of property, liabilities and business operations (accounting for fixed assets, inventory, product sales, cash flow, production costs, etc.).
2. Receives, controls and prepares primary documentation for counting processing.
3. Reflects on the accounting accounts transactions that are associated with the movement of fixed and cash assets, inventory items.
4. Prepares and submits payment orders to the bank.
5. Develops a chart of accounts, forms of documents for registration of business and other transactions for which there are no provisions standard forms.
6. Accrues and transfers taxes and fees to budgets of various levels, insurance premiums to social funds, wages employees, other types of payments.
7. Participates in the analysis of the economic and financial activities of the organization and the development of measures to rationalize the use of resources.
8. Provides reliable accounting information to the head of the organization, investors, auditors and other persons entitled to receive it.
9. Systematizes data by areas of accounting for reporting.
10. Participates in the inventory of funds and inventory items.
11. Engaged in the formation, maintenance and storage of accounting documentation.
12. Follows the orders of the immediate supervisor.
III. Rights
The accountant has the right:
1. Participate in the discussion of issues included in his job responsibilities.
3. Inform your immediate supervisor of the shortcomings identified during the work process and make proposals for their elimination.
4. Receive assistance from the organization’s management in the performance of their official duties.
IV. Responsibility
The accountant is responsible for:
1. Failure to perform or not fully perform one’s official duties.
2. Failure to comply with orders, instructions and orders of the immediate supervisor or administration of the organization.
3. Violation of the organization’s internal labor regulations, labor discipline or safety regulations.
4. Dissemination of confidential information, disclosure of official and commercial secrets.
5. Causing material damage (within the framework of the legislation of the Russian Federation).
V. Working conditions
1. The working conditions of an accountant are determined by the internal labor regulations of the organization.
2. An accountant may go on business trips (including local ones) when production needs arise.
Materials accountant
A materials accountant maintains accounting records of the organization's materials: their turnover, cost calculation, receipt, transfer, in accordance with legal requirements. It is designed to promote the thrifty use of enterprise resources.
When drawing up a job description for a materials accountant, you can use the following list of functional responsibilities:
1. Maintaining accounting records of materials, their consumption, receipt.
2. Participation in activities aimed at maintaining financial discipline and rational use of resources.
3. Reception and control of primary documentation, its preparation for processing.
4. Recording of material accounting operations on the enterprise accounts, preparation of calculations for actual cost materials.
5. Calculation of taxes, fees, and other payments.
6. Providing users financial statements reliable information.
7. Formation and maintenance of the database accounting information in accordance with established standards.
An accountant is one of the main officials in many enterprises. People unfamiliar with the job responsibilities of an accountant often ask about the reasons for the high privileges of representatives of this profession. The task of this official is to maintain all primary documentation of the company. Completing accounting books, preparing documents for tax authorities, business transactions and other tasks are among the main functions of accounting department representatives. Today we propose to consider what is included in functional responsibilities accountant and learn about the nuances of this profession.
Any organization needs a job description for an accountant, because every company has this specialist.
What does an accountant do?
The term "accountant", literally translated from German language, means book holder. The first representatives of this profession appeared more than ten centuries ago. In ancient India, specialists involved in record keeping were valued Agriculture. At these times, representatives of the profession in question were called accountants.
The term "accountant" was coined by the Roman Emperor Maximilian in the fifteenth century. Around the same time, the famous Italian Luca Pacioli created his treatise “On Accounts and Records,” which is considered one of the first books on accounting. It was in this book that information was provided about the job descriptions of accountants. On the territory of Russia, the profession in question was introduced by Peter the Great at the beginning of the eighteenth century.
Since its inception, the accounting profession has gained high popularity and demand in the labor market. Quite often we hear the question: what does an accountant do? The task of this official includes document flow of the organization and constant monitoring of changes in Tax Code and other administrative documents.
The legislation places accounting activities within a very strict framework, since the financial condition of the enterprise depends on the actions of this official.
Please note that the responsibilities of this specialist at different enterprises may vary. IN this issue is of great importance legal status company and size of business activity. In conditions small companies, accountants, as a rule, combine several types of activities.
At enterprises with a developed structure, there is an entire department that deals with business operations and document flow. Each specialist in this department is highly qualified and performs certain tasks prescribed in the job description. Some specialists count the company’s inventory, others deal with financial transactions, and still others accompany foreign exchange transactions. Manages a similar department - Chief Accountant, whose task is to control the labor process of the unit entrusted to him. In addition, this official is responsible for all financial transactions that are carried out on the territory of the enterprise.
It should be noted that many highly qualified specialists combine several positions at different enterprises, handling document flow in several companies.
The job responsibilities of an accountant vary depending on the company's field of activity. Requirements for specialist qualifications
Having dealt with the question of what an accountant does in various enterprises, we should talk about the requirements for representatives of this profession. It should be noted that these requirements apply not only to professional, but also to personal qualities. In order to realize your potential in this area, you must have perseverance and have a mathematical mindset. The accountant's job is to process large quantity various data. Any error in calculations can negatively affect the activities of the entire company, therefore this specialist must have increased concentration in any situation.
Professional knowledge is also important. The financial sector, economics and statistics, the theory of personnel management are only a small part of the areas in which an accountant must understand. This profession implies constant self-development aimed at career and increasing knowledge. To achieve this goal, it is necessary to attend various events where training sessions and seminars are held. In addition, you should study all changes in legislation that are related to accounting. The following requirements apply to applicants for this position:
- accounting documentation skills;
- knowledge of the Tax Code;
- economic Education(secondary specialized or higher education);
- ability to use a computer at the level of a confident user;
- skills in specialized computer applications.
It is important to pay attention to the fact that international corporations have more stringent requirements for applicants for this vacancy. One of them is the ability to conduct international financial reporting.
According to statistics, specialists between the ages of twenty-three and fifty are in high demand on the labor market. The salary level of a representative of this profession depends on qualifications and experience in the economic sphere. It should be mentioned that accountants have the highest prospects fast promotion By career ladder, due to the specific features of the profession.
A sample accountant job description taken from one company may not be suitable for another Job description of a specialist
To begin with, it should be said that the job responsibilities of an accountant are drawn up directly by the management of the company . The content of this document depends on the specifics of the company’s activities. It is important to note that there are no standards governing the content of job descriptions, which allows employers to independently decide what functions an accountant will perform. Based on the above, we can say that the job responsibilities of specialists at different enterprises will differ. In this matter, it is important to take into account the financial and economic structure of the department and the specialist’s field of activity.
An applicant wishing to obtain the position in question must become familiar with his responsibilities before an employment agreement is concluded. Neglect of this rule removes all subsequent liability from the official associated with negligence in his duties. It is important to pay attention to the fact that such instructions must contain various information about upcoming activities in the enterprise environment. This information allows you to prevent the development of controversial situations and conflicts between the official and the head of the enterprise. IN large companies, on the territory of which entire accounting departments operate, each executive must have individual authority and instructions.
The development of job descriptions can be carried out by both the immediate manager of the company and a personnel employee. One of important rules drawing up such documentation - engaging an experienced lawyer. The completed and approved instructions must be certified by the company seal. This document is prepared in three copies, one of which is given to the employee, the second to the head of the department, and the third is stored in the personnel department. It should also be said that the list of job responsibilities given in this document depends on the size of the spectrum of responsibility of the specialist.
What do the job responsibilities of a specialist include?
The functions of an accountant in an enterprise depend on the company’s field of activity. Guided by the basic rules for drawing up such a document, you can prepare own instructions that will be used at a specific enterprise. The job description of an accountant includes:
- Preparation of payroll calculations in accordance with the tariffs established by the state.
- Preparation of calculations tax payments during the reporting period.
- Support of transactions with suppliers and clients.
- Filling tax return and other types of documents submitted to the tax service.
- Maintaining an accounting book where movements are recorded financial resources and company inventory.
- All financial transactions related to the purchase of raw materials and Supplies, which includes drawing up primary documentation and preparing financial statements.
The specialty of an accountant is one of the most in demand professions in the field of economics and finance today. In addition to all of the above, the work of an accountant includes attracting additional sources of income, working with financial documents and inventory of the enterprise's inventory. This means that the specialist needs to prepare various agreements, invoices and acts of acceptance and transfer of goods and materials.
Cooperation with financial institutions and execution of instructions from management is the immediate task of the person conducting accounting activities. In some situations, it may be necessary to involve a specialist in investment activities and other company projects. One of the last tasks of the official in question is the preparation of various documents that may be required by company employees.
The general set of job responsibilities of employees of the accounting department is recorded in the Qualification Directory of Positions. This guide has been approved by the Ministry of Labor Russian Federation in one thousand nine hundred and ninety-eight. It is this document that regulates the responsibilities of many officials involved in the enterprise. In the event that the chief accountant for some reason cannot perform his job duties, these functions are assigned to his assistant. In this case, full responsibility for the actions committed and decisions made assigned to an official temporarily performing the duties of a specialist.
In contact with
– a document that defines the list of duties, rights and responsibilities of specialists in accounting departments.
I CONFIRM:
CEO
LLC "Supplies Wholesale"
Shirokov/Shirokov I.A./
"12" August 2014
Accountant job description
I. General provisions
1.1. This document regulates the following parameters relating to the activities of an accountant: job functions and tasks, working conditions, rights, powers, responsibilities.
1.2. The hiring and dismissal of an accountant occurs through the issuance by the management of the organization of a corresponding order or instruction and is regulated by the legislation of the Russian Federation in the field of labor.
1.3. The accountant's immediate superior is the chief accountant of the organization.
1.4. During the absence of an accountant from the workplace, his functions are transferred to a person with necessary knowledge, skills and competence and appointed in accordance with the procedure established by internal rules.
1.5. Requirements for an accountant: education of at least secondary specialized education, with work experience of at least two years, or higher professional education with work experience of at least six months.
1.6. The accountant must be familiar with:
- basics of civil and labor legislation of the Russian Federation;
- basics of economics and management;
- internal regulations, labor protection rules; fire safety and other types of security at the enterprise;
- internal regulations, regulations, orders and other documentation that has direct relation to the activities of an accountant;
- organizing the company's accounting workflow;
- templates, samples and forms of various forms and documents accepted in the organization, as well as rules for their preparation, systematization and storage;
- ways and methods of accounting and tax accounting and reporting.
1.7. An accountant must have:
- skills in maintaining and preparing accounting and tax accounting and reporting;
- methods economic analysis work of the organization;
- plans and correspondence of accounting accounts.
- skills in working with computers and computer technology, software package Microsoft Office, specialized accounting services, as well as all office equipment.
II. Job responsibilities of an accountant
2.1. In a circle job tasks and the functions of an accountant include:
- conducting financial and economic transactions, accounting for liabilities and property, including registration of the acquisition and sale of products, items, inventory, etc.;
- accounting for cash flows, as well as reflecting processes and operations related to the finances of the enterprise on the organization’s accounting accounts;
- working with cash;
- registration, acceptance and issuance, as well as control over the movement of primary accounting documentation (invoices, acts, invoices, etc.);
- working with banks in which the company's current accounts are opened, including submitting payment orders to the bank, requests and receipt of statements, etc.;
- development of forms of accounting documents for registration of various financial and economic transactions, in the absence of their officially approved, mandatory samples;
- working with the tax base, calculating taxes and transferring them to budgets of various levels;
- calculation and transfer of insurance contributions to extra-budgetary funds (PFR, Social Insurance Fund, Compulsory Medical Insurance Fund);
- calculation of salaries and other payments to employees of the organization, incl. social nature ( material aid, bonuses, sick leave, vacation pay, business trips, etc.);
- preparation of accounting and tax reporting;
- regularly informing the immediate supervisor about current processes in accounting, as well as timely reports of all non-standard, complex, controversial situations;
- participation in activities to inventory the property and financial condition of the enterprise;
- participation in audits, tax and other inspections initiated by both the management of the enterprise and supervisory authorities;
- timely familiarization with amendments made by law to the rules of accounting and tax accounting and reporting at enterprises, as well as their application in practice;
III. Rights
3.1. The organization's accountant has the following powers and rights:
- provide management with reasoned and justified written proposals to improve and optimize the work of both yourself and the enterprise as a whole;
- participate in meetings, planning meetings, meetings, discussions and other events directly related to his activities;
- improve your professional level, including attending courses, seminars, webinars, conferences, trainings, etc.;
- request documents (including archival ones), methodological manuals and other materials needed to solve current issues and problems;
- make constructive proposals to eliminate violations, errors, and shortcomings identified during the work;
- sign documents within his competence;
- refuse to perform work functions if there is a threat to life or health.
IV. Responsibility
Disciplinary liability threatens the accountant for the following actions:
4.1 Neglect of execution labor responsibilities, including complete evasion of them.
4.2. Malicious, regular violation of the internal rules established at the enterprise, work and rest regime, discipline, as well as violation of any types of safety and other regulatory regulations.
4.3. Failure to comply with orders and instructions issued by the organization’s management or immediate supervisor.
4.4. Causing (intentional or unintentional) material damage to the company.
4.5. Disclosure of confidential information about the organization.
4.6. All the above points strictly comply with the current legislation of the Russian Federation.
V. Working conditions
5.1. An accountant must obey the company’s internal rules, which detail the conditions of his work.
5.2. If necessary, the accountant may be sent on business trips.
AGREED
Deputy Director for Economic Affairs
LLC "Supplies Wholesale"
Sterkhov/Sterkhov R.A./
"12" August 2014
I have read the instructions:
Simonov Andrey Alexandrovich
Accountant at Supply Wholesale LLC
Passport 2435 No. 453627
Issued by the Department of Internal Affairs of the Leninsky district of Perm
09/14/2012 department code 123-425
Signature Simonov
"17" August 2014
FILES
Why do you need a job description?
This document has great importance, both for the management of the enterprise and for the accountants themselves. It allows the first to competently coordinate and manage the work of subordinates, and the second to clearly understand work functionality and responsibility. In addition, in the event of controversial situations requiring resolution in court, job description can serve as evidence of the presence or absence of guilt on the part of the employee or employer. The more carefully and accurately the requirements for the employee are spelled out, as well as his rights, responsibilities and other points of the job description, the better.
Basic rules for an accountant's job description
Unified form of this document no, therefore enterprises can develop the job description of an accountant on their own. Due to the lack of an approved template, at different enterprises employees employed in the same positions may perform slightly different duties, although the main functions are still standard and similar.
The document is divided into four main parts:
- "General Provisions"
- "Job Responsibilities"
- "Rights",
- "Responsibility",
but, if desired, the management of the enterprise can add other sections.
The job description is drawn up in one copy, and if there are several accountants in the organization, then its copies are printed in an amount equal to the number of accountants. Each accountant whose functions correspond to the job responsibilities specified in the document must sign it. In the same way, each document must be certified by an employee who is responsible for compliance with the rules and functionality prescribed in the job description and the head of the organization.
Drawing up a job description for an accountant
The upper right part of the document is reserved for approval by the head of the enterprise. Here you should enter his position, name of the organization, last name, first name, patronymic, and also leave a line for signature with mandatory decoding. Then the title of the document is written in the center of the line.
Main part of the instructions
In the first section called "General provisions" you need to enter which category of employees the storekeeper belongs to (specialist, worker, technical staff, etc.), then indicate on the basis of what order the accountant is appointed, to whom he reports and who replaces him, if necessary (there is no need to write specific names here , it is enough to indicate the positions of authorized employees).
The next step is to enter into the document qualification requirements, which an accountant must meet (specialization, education, additional professional training), as well as length of service and work experience, with which an employee can be allowed to perform work functions.
Further in the same section you need to list everything regulations, rules, orders with which the accountant must be familiar: standards and forms of documents accepted in the organization, rules for maintaining accounts and correspondence, organization of accounting document flow, safety rules, labor protection and internal regulations, etc.
Second section
Second section "Job responsibilities of an accountant" directly concerns the functions that are assigned to the accountant. They may be different at different enterprises, but they should always be described in as much detail as possible. If there are several accountants in an enterprise and they have different functions, you must carefully ensure that there is no duplication in job responsibilities.
Third section
Chapter "Rights" includes the powers vested in an accountant to perform his or her job effectively. Here you can separately indicate his right to interact with the organization’s management and other employees, as well as representatives of other structures if such a need arises. Rights must be spelled out in the same way as responsibilities - accurately and clearly.
Fourth section
In chapter "Responsibility" specific violations of the accountant are established, for which internal sanctions and penalties are provided. In one of the paragraphs it is necessary to indicate that the measures taken comply with the law and Labor Code RF.
Fifth section
The last section of the job description includes: "Working conditions"- in particular, how they are determined (for example, internal labor regulations), as well as any features, if any.
Finally, the document must be agreed upon with the employee who is responsible for compliance with the rules and regulations prescribed in the accountant’s job description (this may be the immediate supervisor, boss personnel service and so on.). Here you need to enter his position, the name of the organization, last name, first name, patronymic, as well as put a signature and be sure to decipher it.
Please indicate below accountant details:
- his last name, first name, patronymic (in full),
- Name of the organization,
- passport details,
- signature,
- date of familiarization with the document.
There is no need to put a stamp on the job description.
I. General provisions of the instructions
Accountant of the production department:
1.Keeps accounting records of production costs and output of viticulture products. To account for production costs, a department has been created, headed by a deputy chief accountant.
2. Submits to the chief accountant.
3. An accountant of the production department is obliged to systematically improve his qualifications and contribute to the introduction of progressive accounting methods, must have a higher or secondary special education and work experience in the specialty.
II. Job responsibilities
The accountant of the production department is obliged to:
1.Receive primary documents and reports from responsible persons within the time limits established by the document flow plan;
2.When accepting documents, check:
Correctness of their design;
Legality of business transactions;
Correct calculation of indicators and results.
3. Encrypt all received primary documents correctly and in a timely manner and assemble them into bundles.
4.Enter data correctly computer program and conduct their calculations, inform the chief accountant about cases of violation of the schedule.
5.Cook necessary materials on the output of viticulture products in structural divisions for the calculation of additional payments and bonuses to crop production workers at the end of the reporting period.
6.Keep separate records of costs and output from irrigated and drained lands.
7. At the end of the year, prepare a reporting calculation of the cost of viticulture products.
8. Draw up an accounting certificate for closing account 91 “General production expenses” and account 231 “Viticulture” by grape varieties.
9. Monitor the correctness of cost accounting according to costing items.
10.Participate in inspections, audits, inventories and registration of their results.
11. Provide the chief accountant with the necessary industry data.
12. Monitor the timely receipt of products received from the harvest.
13. Instruct responsible persons on the correct completion of documents and reports.
14. Issue certificates to crop production workers.
15. Monitor the implementation of production tasks by the department.
In case of production necessity, perform other duties as directed by the chief accountant.
The accountant of the production department has the right:
1. Demand from responsible persons correct design primary documents and their timely submission to the farm accounting department.
2. Do not accept for execution and execution documents that contradict regulations and current legislation.
3. Make proposals for improving the accounting of production costs and product output.
4. Give directions responsible persons on issues of correct preparation of primary documents.
5. Sign documents that require his signature.
The production accountant is appointed and dismissed from his position by the director of the enterprise on the recommendation of the chief accountant.
IV. Responsibility
The production department accountant is responsible for:
1. For reliable and timely accounting of grape production costs and product output.
2. For high-quality encryption of primary documents.
3. For the use of standard forms for primary documents and accounting registers
4. For registration and processing of documents in accordance with regulations.
5. For timely informing foremen about actual costs in the industry.
6. For the correct preparation of reporting estimates for the cost of viticulture products.
7. For reliable information on the inventory of work in progress.
8. For fulfilling the duties assigned to him by current legislation, regulations and job descriptions.
Head of structural unit:
AGREED:
Head of the legal department.
We bring to your attention typical example job description of an accountant, sample 2019. Accountant job description should include the following sections: general position, job responsibilities of an accountant, rights of an accountant, responsibility of an accountant.
The accountant's job description should reflect the following points:
Job responsibilities of an accountant
1) Job responsibilities. Performs work on maintaining accounting records of property, liabilities and business operations (accounting for fixed assets, inventory, production costs, sales of products, results of economic and financial activities, settlements with suppliers and customers, as well as for services provided, etc. .). Participates in the development and implementation of measures aimed at maintaining financial discipline and rational use resources. Receives and controls primary documentation for the relevant areas of accounting and prepares them for accounting processing. Reflects on the accounting accounts transactions related to the movement of fixed assets, inventory and cash. Prepares reporting estimates of the cost of products (works, services), identifies sources of losses and unproductive costs, and prepares proposals for their prevention. Accrues and transfers taxes and fees to the federal, regional and local budgets, insurance contributions to state extra-budgetary social funds, payments to banking institutions, funds for financing capital investments, wages of workers and employees, other payments and payments, as well as the allocation of funds for material incentives for employees of the enterprise. Provides managers, creditors, investors, auditors and other users of financial statements with comparable and reliable accounting information in the relevant areas (areas) of accounting. Develops a working chart of accounts, forms of primary documents used for registration of business transactions for which standard forms are not provided, as well as forms of documents for internal accounting reporting, participates in determining the content of basic techniques and methods of accounting and technology for processing accounting information.
An accountant should know
2) When performing his duties, an accountant must know: legislative acts, regulations, orders, orders, guidelines, methodological and regulatory materials on organizing accounting of property, liabilities and business transactions and reporting; forms and methods of accounting at the enterprise; plan and correspondence of accounts; organization of document flow in accounting areas; order documentation and reflection in the accounting accounts of transactions related to the movement of fixed assets, inventory and cash; methods of economic analysis of the economic and financial activities of an enterprise; rules for operating computer equipment; economics, labor organization and management; market methods of management; labor legislation; rules and regulations of labor protection.
Qualification requirements for an accountant
3) Qualification requirements.
Accountant category II: higher professional (economic) education without requirements for work experience or secondary vocational (economic) education and work experience as an accountant for at least 3 years.
Accountant: secondary vocational (economic) education without requirements for work experience or special training according to an established program and work experience in accounting and control of at least 3 years.
1. General Provisions
1. An accountant belongs to the category of specialists.
2. A person who has a higher professional (economic) education and work experience as an accountant of category II for at least 3 years is accepted for the position of category I accountant;
- category II accountant - a person who has a higher professional (economic) education without presenting requirements for work experience or secondary vocational (economic) education and work experience as an accountant for at least 3 years;
- accountant - a person who has a secondary vocational (economic) education without requirements for work experience or special training according to an established program and work experience in accounting and control of at least 3 years.
3. An accountant is hired and dismissed by the director of the organization.
4. An accountant must know:
- legislative acts, regulations, orders, orders, guidelines, methodological and regulatory materials on organizing accounting of property, liabilities and business transactions and reporting;
- forms and methods of accounting at the enterprise;
- plan and correspondence of accounts;
- organization of document flow in accounting areas;
- the procedure for documenting and reflecting on accounting accounts transactions related to the movement of fixed assets, inventory and cash;
- methods of economic analysis of the economic and financial activities of an enterprise;
- rules for operating computer equipment;
- economics, labor organization and management;
- market methods of management;
- labor legislation;
- internal labor regulations;
- rules and regulations of labor protection, safety precautions, industrial sanitation and fire protection.
5. In his activities, the accountant is guided by:
- legislation of the Russian Federation,
- Charter of the organization,
- orders and instructions of employees to whom he is subordinate in accordance with these instructions,
- this job description,
- Internal labor regulations of the organization.
6. The accountant reports directly to the chief accountant.
7. During the absence of an accountant (business trip, vacation, illness, etc.), his duties are performed by a person appointed by the director of the organization in the prescribed manner, who acquires the corresponding rights, obligations and is responsible for the performance of the duties assigned to him.
2. Job responsibilities of an accountant
Accountant:
1. Performs work on maintaining accounting records of property, liabilities and business transactions (accounting for fixed assets, inventory, production costs, sales of products, results of economic and financial activities, settlements with suppliers and customers, as well as for services provided, etc. .P.).
2. Participates in the development and implementation of activities aimed at maintaining financial discipline and rational use of resources.
3. Receives and controls primary documentation for the relevant areas of accounting and prepares them for accounting processing.
4. Reflects on the accounting accounts transactions related to the movement of fixed assets, inventory and cash.
5. Compiles reporting estimates of the cost of products (works, services), identifies sources of losses and unproductive costs, and prepares proposals for their prevention.
6. Accrues and transfers taxes and fees to the federal, regional and local budgets, insurance contributions to state extra-budgetary social funds, payments to banking institutions, funds to finance capital investments, wages of workers and employees, other payments and payments, as well as deductions funds for material incentives for employees of the enterprise.
7. Provides managers, creditors, investors, auditors and other users of financial statements with comparable and reliable accounting information in the relevant areas (areas) of accounting.
8. Develops a working chart of accounts, forms of primary documents used for registration of business transactions for which standard forms are not provided, as well as forms of documents for internal accounting reporting, participates in determining the content of basic techniques and methods of accounting and technology for processing accounting information.
9. Participates in conducting an economic analysis of the economic and financial activities of the enterprise based on accounting and reporting data in order to identify on-farm reserves, implement savings regimes and measures to improve document flow, in the development and implementation of progressive forms and methods of accounting based on the application modern means computer technology, in conducting inventories of funds and inventory items.
10. Prepares data on the relevant areas of accounting for reporting, monitors the safety of accounting documents, draws them up in accordance with in accordance with the established procedure for transfer to the archive.
11. Performs work on the formation, maintenance and storage of a database of accounting information, makes changes to reference and regulatory information used in data processing.
12. Participates in the formulation of the economic formulation of problems or their individual stages, solved with the help of computer technology, determines the possibility of using finished projects, algorithms, packages application programs, allowing the creation of economically sound systems for processing economic information.
13. Complies with the internal labor regulations and other local regulations of the organization.
14. Complies with internal rules and regulations of sales, safety, industrial sanitation and fire protection.
15. Ensures cleanliness and order in his workplace,
16. Performs within limits employment contract orders of the employees to whom he is subordinate in accordance with these instructions.
3. Rights of an accountant
The accountant has the right:
1. Submit proposals for consideration by the director of the organization:
- to improve work related to those provided for in this instructions and duties,
- on the encouragement of distinguished employees subordinate to him,
- on bringing to material and disciplinary liability the employees subordinate to him who violated production and labor discipline.
2. Request from structural divisions and employees of the organization information necessary for him to perform his job duties.
3. Get acquainted with the documents defining his rights and responsibilities for his position, criteria for assessing the quality of performance of official duties.
4. Get acquainted with the draft decisions of the organization’s management relating to its activities.
5. Require the management of the organization to provide assistance, including ensuring organizational and technical conditions and execution of the established documents necessary for the performance of official duties.
6. Other rights established by the current labor legislation.
4. Accountant's responsibility
The accountant is responsible in the following cases:
1. For improper performance or failure to fulfill one’s job duties provided for in this job description - within the limits established by the labor legislation of the Russian Federation.
2. For offenses committed in the course of their activities - within the limits established by the current administrative, criminal and civil legislation of the Russian Federation.
3. For causing material damage to the organization - within the limits established by the current labor and civil legislation of the Russian Federation.
Accountant job description - sample 2019. Job responsibilities of an accountant, rights of an accountant, responsibility of an accountant.
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