The preface already stated that the material in the book is based on the basic provisions of standard job descriptions (or functional responsibilities) of an accountant. Therefore, in the first part of the publication, it seems appropriate to provide the text of the job description for accountants involved in accounting for materials, developed in accordance with the standard instructions given in the Qualification Directory of Positions of Managers, Specialists and Other Employees, approved by Resolution of the Ministry of Labor of Russia dated August 21, 1998 No. 37 ( hereinafter referred to as Resolution of the Ministry of Labor of Russia No. 37). In addition, when drawing up job descriptions, the requirements of the regulatory system documents should be taken into account. accounting, in particular Guidelines for accounting of inventories, approved by order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n.
An accountant specializing in accounting for materials (as well as an accountant specializing in accounting for other accounting items) belongs to the category of specialists.
Qualification requirements
Accountant category II: higher professional (economic) education without requirements for work experience or secondary vocational (economic) education; work experience as an accountant for at least three 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 three years.
The specified requirements are recommended. Clause 10 of Resolution of the Ministry of Labor of Russia No. 37 stipulates that persons who do not have the training or work experience established by the qualification requirements, but have sufficient practical experience and who perform their job duties efficiently and in full, on the recommendation of the certification commission, as an exception, can be appointed to the appropriate positions in the same way as persons with special training and work experience.
Thus, when carrying out the personnel policy of an organization, qualification requirements may not be taken into account. However, when developing and approving staffing schedules, it is advisable to categorize the positions of specialists, including accountants, since this measure makes it possible to increase the interest of employees in advanced training.
Appointment to the position of an accountant and dismissal from it are carried out by order of the head of the organization, as a rule, on the recommendation of the chief accountant.
Job responsibilities
Only the responsibilities specific to an accountant specializing in materials accounting are given. Detailed comments on individual groups of responsibilities are provided in the relevant sections of the book.
Accountant for materials accounting:
Performs work on maintaining accounting records of the movement of inventories, settlements with suppliers regarding the receipt of materials, as well as settlements for services provided, the cost of which is included in the actual cost of purchased materials;
Participates in the development and implementation of activities aimed at maintaining financial discipline and rational use of natural resources;
Receives and controls primary documentation for its accounting area and prepares them for accounting processing;
Reflects in the accounting accounts transactions related to the movement of inventories;
Provides managers, lenders, investors, auditors and other users financial statements comparable and reliable accounting information in their areas (areas) of accounting;
Creates a working chart of accounts, develops forms primary documents, used for registration 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 the basic techniques and methods of accounting and technology for processing accounting information;
Participates in conducting economic analysis economic and financial activities of the organization according to accounting and reporting data in order to identify on-farm reserves, implement savings regimes and measures to improve document flow, develop and implement progressive forms and methods of accounting based on the use of modern computer technology, conduct inventories of cash and commodity- material assets;
Prepares data on its accounting area for reporting;
Ensures safety accounting documents, prepares them in accordance with the established procedure for transfer to the archive;
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;
Participates in the formulation of the economic formulation of problems or their individual stages, solved using computer technology, determines the possibility of using finished projects, algorithms, application software packages that allow you to create economically sound systems for processing economic information.
An accountant must know (the composition of legislative and regulatory acts that an accountant for accounting materials must know is deciphered and commented on in detail in subsequent books):
Legislative acts, regulations, instructions, orders, guidelines, methodological and regulatory materials on the organization of accounting of inventories;
Requirements of legislative and regulatory acts regarding the generation of reporting data on the movement of goods;
Forms and methods of accounting in an organization;
Plan and correspondence of accounting accounts used in accounting for inventories;
Organization of document flow in your area of accounting;
Order documentation and reflection in the accounting accounts of transactions related to the movement of inventories;
Methods of economic analysis of the economic and financial activities of an organization;
Rules for the operation of computer equipment;
Economics, labor organization and management;
Market methods of management;
Labor legislation;
Rules and standards of labor protection.
The accountant reports directly to the chief accountant of the organization or the head of the corresponding structural unit of the main accounting department.
The accountant has the right:
Get acquainted with draft decisions of the organization’s management relating to its activities;
Make suggestions for improving work at your site;
Inform your immediate supervisor about all shortcomings identified in the course of your activities and make proposals for their elimination;
Request, within the limits of his competence, from heads of departments and specialists information and documents necessary to fulfill his official duties;
Involve all (separate) specialists structural divisions to solve the tasks assigned to him (if this is provided for by the regulations on structural divisions, if not, then with the permission of the manager);
Do not accept primary documents if they are executed in violation of the requirements current legislation.
The accountant is responsible for:
Disciplinary – to the extent and in the manner established by labor legislation and internal local regulations of the organization;
Administrative – if there are signs of an offense established by the legislation on administrative offenses;
Material - in in full or within the limits of average earnings, depending on the nature of the violation committed, in the manner and on the terms established by labor legislation, collective and individual labor contracts;
Criminal – if there are signs of a criminal offense in the employee’s actions based on a court decision.
We bring to your attention typical example Accountant job description, sample 2020. Job description accountant 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 activities aimed at maintaining financial discipline and rational use of resources. Receives and controls primary documentation in the relevant areas of accounting and prepares them for accounting processing. Reflects on the accounting accounts transactions related to the movement of fixed assets, inventories and Money. Prepares reporting estimates of the cost of products (works, services), identifies sources of losses and unproductive costs, and prepares proposals for their prevention. Calculate and transfer taxes and fees to federal, regional and local budgets, insurance contributions to state non-budgetary social funds, payments to banking institutions, funds for financing capital investments, wages 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 processing technology accounting information.
An accountant should know
2) Accountant performing his duties job responsibilities 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; rules and regulations of labor protection.
Qualification requirements for an accountant
3) Qualification requirements.
Accountant of 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 items, 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 use of modern 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 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 ready-made projects, algorithms, application software packages that allow 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 the 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 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 2020. Job responsibilities of an accountant, rights of an accountant, responsibility of an accountant.
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Structure of the job description of an accountant for accounting of fixed assets (FA)
Like any other, an accountant’s instruction on fixed assets (fixed assets) is developed by human resources and legal services and approved by the head of the enterprise/organization. The generally accepted structure of such a document involves the presence of 4 main sections:
The first section contains only general information about the requirements for such a specialist (education, experience, etc.), so we will not dwell on it. The remaining sections play a more important role - so we’ll talk about them further.
Don't know your rights?
Responsibilities of an OS accountant
The main section of the job description of an OS accountant can be called the one that stipulates the responsibilities of this specialist. These in most cases include:
- maintaining accounting in accordance with current legislation;
- participation in the development and implementation of activities aimed at the rational use of available resources;
- reception and execution of primary documentation, reflection of ongoing accounting operations and movement of fixed assets on accounting accounts;
- preparation of information on this area of accounting for reporting;
- exercising control over the safety of documentation and preparing it for filing in the archives deadlines in the prescribed manner;
- development of a working chart of accounts and forms of primary documentation (in the absence of standard forms) necessary for registration of business transactions related to the movement of fixed assets;
- implementation of activities related to maintaining and storing the OS accounting database;
- Carrying out official assignments from management within the scope of their competence.
Accountant's OS rights
An accountant for accounting of fixed assets is endowed with a number of rights, in connection with which this section may indicate that the specialist has the right:
- to receive from management and other specialists information necessary for the performance of official duties;
- making proposals to improve operating methods and accounting;
- contacting management if deficiencies, errors, etc. are identified during work and taking measures to eliminate them;
- improving your own qualifications, etc.
Responsibility of the accountant for OS
The section on liability indicates situations in which such liability may arise. For example:
- in case of failure to fulfill or improper performance of the official duties assigned to the accountant;
- in case of failure to comply with orders/directives of management;
- in case of violation of labor discipline and internal regulations in force at the enterprise;
- in case of disclosure of information that represents a trade secret and is confidential;
- when an accountant causes material damage, etc.
All of the above is presented more clearly in a sample job description for an OS accountant, which can be downloaded on our portal.
In conclusion, it remains to be said that the applicant for the position should become familiar with this document before signing an employment contract with him. Moreover, the fact of familiarization must certainly be certified by the personal signature of the applicant.
Posted On 01/18/2018
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.
1. An accountant belongs to the 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 order of the organization.
5. A person who has:
5.2. Accountant of 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 according to an established program and work experience in accounting and control of at least 3 years.
6. An accountant must know:
- legislative acts, departmental regulations, orders, orders and other materials on the organization of accounting;
- standards, samples and forms of documents adopted in 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 on the accounting accounts transactions related to the movement of fixed and cash assets, inventory items;
- labor legislation;
- labor protection rules and regulations, safety precautions, including fire safety;
- 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 standard forms are not provided.
6. Accrues and transfers taxes and fees to budgets of various levels, insurance contributions to social funds, employee wages, and 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.
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 of financial statements with reliable information.
7. Formation and maintenance of a database of accounting information in accordance with established standards.
The accountant for the fixed assets site belongs to the category of specialists;
A person with a higher education degree is appointed to the position of accountant for a fixed assets site. professional education and work experience of 1 year.
Must know:
JOB DESCRIPTION OF AN ACCOUNTANT
1. GENERAL PROVISIONS
1.1. This job description defines the functional duties, rights and responsibilities of the Accountant.
1.2. An accountant is appointed and dismissed in accordance with the procedure established by current labor legislation by order of the director of the enterprise.
1.3. The accountant reports directly to _____________________.
1.4. A person is appointed to the position of Accountant who has:
1.4.2. 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.
Job descriptions for accounting employees
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.
1.5. An accountant must know:
Legislative acts, resolutions, orders, orders, guidelines, methodological and regulatory materials on the organization of accounting of property, liabilities and business transactions and reporting;
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 economic and financial activities of an enterprise;
Labor legislation;
During the period of temporary absence of the Accountant, his duties are assigned to ___________________________.
2. FUNCTIONAL RESPONSIBILITIES
2.1. The functional responsibilities of an Accountant are determined on the basis and to the extent of the qualification characteristics for the position of an Accountant and can be supplemented and clarified when preparing a job description based on specific circumstances.
2.2. Accountant:
2.2.1. 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. .).
2.2.2. Participates in the development and implementation of activities aimed at maintaining financial discipline and rational use of resources.
2.2.3. Receives and controls primary documentation for the relevant areas of accounting and prepares them for accounting processing.
2.2.4. Reflects on the accounting accounts transactions related to the movement of fixed assets, inventory and cash.
2.2.5. Prepares reporting estimates of the cost of products (works, services), identifies sources of losses and unproductive costs, and prepares proposals for their prevention.
2.2.6. 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 for material incentives for enterprise employees.
2.2.7. Provides managers, creditors, investors, auditors and other users of financial statements with comparable and reliable accounting information in the relevant areas (areas) of accounting.
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.
2.2.9. Participates in conducting an economic analysis of the economic and financial activities of an 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 use of modern computer technology, in conducting inventories of cash and inventory items.
2.2.10. Prepares data on the relevant areas of accounting for reporting, monitors the safety of accounting documents, draws them up in accordance with the established procedure for transfer to the archive.
2.2.11. 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.
2.2.12. 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 ready-made projects, algorithms, application software packages that allow the creation of economically sound systems for processing economic information.
3. RIGHTS
3.1. The accountant has the right:
3.1.1. Take part in the discussion of issues included in his functional responsibilities.
3.1.2. Make suggestions and comments on how to improve activities in the assigned area of work.
4. RESPONSIBILITY
4.1. The accountant is responsible for:
4.1.1. Failure to fulfill one's functional duties.
4.1.2. Inaccurate information about the status of fulfillment of received tasks and instructions, violation of deadlines for their execution.
4.1.3. Failure to comply with orders, instructions from the director of the enterprise, instructions and assignments from ________________________.
4.1.4. Violation of internal labor regulations, fire safety and safety regulations established at the enterprise.
5. WORKING CONDITIONS
5.1. The Accountant's work schedule is determined in accordance with the Internal Labor Regulations established at the enterprise.
5.2. Due to production needs, the Accountant may be sent on business trips (including local ones).
Other instructions in the section:
- Job description of the manager of the sorting platform of railway transport;
- Job description of the head of the sales department;
- Job description of an office manager.
Job Descriptions
Accountant job description
Open in WORD format
I. General provisions
1. An accountant belongs to the category of specialists.
2. For the position:
A person is appointed as an accountant; a person is appointed who has a secondary vocational (economic) education without presenting requirements for work experience or special training according to an established program and work experience in accounting and control of at least 3 years;
Accountant of category II - 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;
3. Appointment to and dismissal of an accountant is made by order of the director of the enterprise upon the recommendation of the chief accountant.
4. An accountant must know:
4.1. Legislative acts, regulations, instructions, orders, other guidance, methodological and regulatory materials on the organization of accounting of property, liabilities and business transactions and reporting.
4.2. Forms and methods of accounting at an enterprise.
4.3. Plan and correspondence of accounts.
4.4. Organization of document flow in accounting areas.
4.5. The procedure for documenting and reflecting on accounting accounts transactions related to the movement of fixed assets, inventory and cash.
4.6. Methods of economic analysis of economic and financial activities of an enterprise.
4.8. Rules for the operation of computer equipment.
4.9. Fundamentals of economics, labor organization and management.
4.10. Market methods of management.
4.11. Labor legislation.
4.12. Internal labor regulations.
4.13. Labor protection rules and regulations.
5. An accountant in his work is guided by:
5.1. Regulations on the accounting department of the organization.
5.2. This job description.
6. The accountant reports directly to the chief accountant of the organization or the head of the corresponding structural unit of the main accounting department.
7. During the absence of an accountant (vacation, illness, etc.), his duties are performed by a person appointed in the prescribed manner, who acquires the corresponding rights and is responsible for the quality and timeliness of fulfillment of the duties assigned to him.
II. Job responsibilities
Accountant:
1. 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, for services provided, etc. .).
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 expenses, and prepares proposals for their prevention.
What are the job responsibilities of an accountant?
Accrues and transfers taxes and fees to the federal, regional and local budgets, 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 for material incentives for enterprise employees.
7. Participating:
7.1. In conducting an economic analysis of the economic and financial activities of an organization based on accounting and reporting data in order to identify intra-economic reserves, implement savings regimes and measures to improve document flow.
7.2. In the development and implementation of progressive forms and methods of accounting based on the use of modern computer technology.
7.3. Conducting inventories of cash, inventory, settlements and payment obligations.
8. Provides managers, creditors, investors, auditors and other users of financial statements with comparable and reliable accounting information in the relevant areas (areas) of accounting.
9. 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.
10. Prepares data on the relevant areas of accounting for reporting, monitors the safety of accounting documents, draws them up 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 ready-made projects, algorithms, application software packages that allow the creation of economically sound systems for processing economic information.
13. Performs individual official assignments of his immediate superior.
III. Rights
The accountant has the right:
1. Get acquainted with the draft decisions of the enterprise management concerning its activities.
2. Make proposals for improving work related to the responsibilities provided for in these instructions.
3. Within the limits of your competence, inform your immediate supervisor about all shortcomings identified in the course of your activities and make proposals for their elimination.
4. Request personally or on behalf of the chief accountant from heads of departments and specialists information and documents necessary to fulfill his official duties.
5. Involve specialists from all (individual) structural divisions in solving the tasks assigned to him (if this is provided for by the regulations on structural divisions, if not, then with the permission of the manager).
6. Demand that the management of the enterprise provide assistance in the performance of their official duties and rights.
IV. Responsibility
The accountant is responsible for:
1. For improper performance or failure to fulfill one’s job duties provided for in this job description - within the limits determined by the current labor legislation of the Russian Federation.
2. For offenses committed in the course of carrying out their activities - within the limits determined by the current administrative, criminal and civil legislation of the Russian Federation.
3. For causing material damage - within the limits determined by the current labor and civil legislation of the Russian Federation.
Responsibilities and functions of an accountant + job description
Chief accountant (construction)
Stable Russian company (cottage construction, general contractor) invites the chief accountant.
Responsibilities:
- Maintaining accounting and tax accounting several legal entities(general contracting, construction cottage village) in full
- Monitoring changes in accounting and tax legislation
- Timely preparation and submission of tax, accounting and statistical reporting
- Organization of document flow (with the specifics of construction document forms)
- Control of registration of primary documents for accounting of construction work
- Examination estimate documentation for construction, installation and design work
- Verification of work completion certificates in form KS-2, KS-3 from contractors
- Ensuring and monitoring the correctness and timeliness of reflection of financial and economic transactions in the accounting system
- Tax planning, tax optimization
- Monitoring prices for materials and equipment
- Cost accounting for construction projects; interaction with inspection authorities
Requirements:
- Higher education (economic, financial)
- Required - experience working as a chief accountant in construction company- from 5 years
- Confident knowledge of tax and civil legislation of the Russian Federation
- Enterprise cost management experience
- Experience of effective interaction with regulatory authorities
- Knowledge of all areas of accounting, knowledge of 1C 7 and 8, ZiK, Consultant and other programs
- Professionalism, high efficiency, active life position.
Conditions:
- Salary 100,000 rubles
- Working hours from 9 to 18
- Place of work: Odintsovo district, Gorki-8
Job description of sales accountant
1. General Provisions
1.1. A sales accountant belongs to the category of specialists.
1.2. Qualification requirements.
Accountant of category I: higher professional (economic) education and work experience as an accountant of category II for at least 3 years.
Accountant of 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.
1.3. The sales accountant must know:
- legislative acts, regulations, orders, orders, guidelines, methodological and regulatory materials on organizing accounting for sales of products (goods, works, services) and reporting in this area;
- forms and methods of accounting at the enterprise;
- plan and correspondence of accounts, in particular, for accounting for sales of products (goods, works, services);
- organization of document flow in this area of accounting;
- the procedure for documenting and reflecting in the accounting accounts the receipt and disposal of products (goods, works, services);
- methods of economic analysis of the financial and economic activities of an enterprise;
- rules for operating computer equipment;
- economics, labor organization and management;
- market methods of management;
- labor legislation;
- labor protection rules and regulations.
1.4. Appointment to the position of sales accountant and dismissal from the position are made by order general director on the recommendation of the chief accountant.
1.5. The sales accountant reports to the chief accountant.
1.6. During the absence of the sales accountant (business trip, vacation, illness, etc.), his duties are performed by a person appointed in the prescribed manner.
This person acquires the corresponding rights and bears responsibility for the improper performance of the duties assigned to him.
2. Job responsibilities
Sales accountant:
2.1. Performs accounting work in accordance with the requirements of current legislation in terms of accounting for sales of products (goods, works, services).
2.2. Participates in the development and implementation of activities aimed at maintaining financial discipline and rational use of resources.
2.3. Receives and controls primary documentation for the relevant areas of accounting and prepares them for accounting processing.
2.4. Reflects in the accounting accounts transactions related to the sale of products (goods, works, services).
2.5. Prepares reporting estimates of the cost of products (goods, works, services), identifies sources of losses and unproductive costs, and prepares proposals for their prevention.
2.6. Provides managers, creditors, investors, auditors and other users of financial statements with comparable and reliable accounting information in the relevant areas (areas) of accounting.
2.7. 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.
2.8. Participates in conducting an economic analysis of the economic and financial activities of an 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 use of modern computer technology, in conducting inventories of cash and inventory items.
2.9. Prepares data on the relevant area of accounting for reporting, monitors the safety of accounting documents, draws them up in accordance with the established procedure for transfer to the archive.
2.10. 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.
2.11. 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 ready-made projects, algorithms, application software packages that allow the creation of economically sound systems for processing economic information.
The sales accountant has the right:
3.1. Request and receive from structural units information, reference and other materials necessary to perform the duties provided for in this Job Description.
Job responsibilities of an accountant
Get acquainted with the documents defining his rights and responsibilities for his position, criteria for assessing the quality of performance of official duties.
3.3. Submit proposals for improvement of work related to the responsibilities provided for in these Instructions for consideration by management.
3.4. Require the management of the enterprise to provide organizational and technical conditions and prepare the established documents necessary for the performance of official duties.
4. Responsibility
The sales accountant is responsible for:
4.1. For improper performance or failure to fulfill one’s official duties as provided for in this Job Description, within the limits established by the current labor legislation of the Russian Federation.
4.2. 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.
4.3. For causing material damage to the enterprise - within the limits established by the current labor and civil legislation of the Russian Federation.
Job description accountant Any organization needs this specialist, because every company has this specialist. The job responsibilities of an accountant vary depending on the company's field of activity (much depends, for example, on whether it conducts trading operations), the structure of the financial and economic department, and, of course, from the area that will be managed by a specific specialist. Therefore, a sample accountant job description taken from one company may not be suitable for another.
Accountant job description
I APPROVED
CEO
Last name I.O. ________________
"________"_____________ ____ G.
1. General Provisions
1.1. An accountant belongs to the category of specialists.
1.2. An accountant is appointed to a position and dismissed from it by order of the general director of the company on the recommendation of the chief accountant.
1.3. The accountant reports directly to the chief accountant.
1.4. During the absence of an accountant, his rights and obligations are transferred to another official, as announced in the organization order.
1.6. A person who meets the following requirements is appointed to the position of accountant: education - higher or secondary specialized, experience similar work from a year, knowledge computer programs on accounting.
1.7. An accountant must know:
- legislative acts, regulations, orders, orders, other guidance, methodological and regulatory materials on the organization of 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.
1.8. The accountant is guided in his activities by:
- legislative acts of the Russian Federation;
- Company Charter, Internal Labor Regulations, others regulations companies;
- Regulations on the accounting department of the organization;
- orders and instructions from management;
- this job description.
2. Job responsibilities of an accountant
The accountant performs the following duties:
2.1. 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, for services provided, etc.) .
2.2. Participates in the development and implementation of activities aimed at maintaining financial discipline and rational use of resources.
2.3. Receives and controls primary documentation for the relevant areas of accounting and prepares them for accounting processing.
2.4. Reflects on the accounting accounts transactions related to the movement of fixed assets, inventory and cash.
2.5. Prepares reporting estimates of the cost of products (works, services), identifies sources of losses and unproductive expenses, and prepares proposals for their prevention.
2.6. 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 for material incentives for enterprise employees.
2.7. Participates in conducting an economic analysis of the economic and financial activities of the organization based on accounting and reporting data in order to identify intra-economic reserves, implement savings regimes and measures to improve document flow.
2.8. Participates in the inventory of funds, inventory, settlements and payment obligations.
2.9. Prepares data on the relevant areas of accounting for reporting, monitors the safety of accounting documents, draws them up in accordance with the established procedure for transfer to the archive.
2.10. 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.
2.11. Performs individual official assignments from his immediate superior.
3. Rights of an accountant
The accountant has the right:
3.1. Receive information, including confidential information, to the extent necessary to solve assigned tasks.
3.2. Make proposals for improving work related to the responsibilities provided for in these instructions.
3.3. Within your competence, inform your immediate supervisor about all shortcomings identified in the course of your activities and make proposals for their elimination.
3.4. Request personally or on behalf of the chief accountant from department heads and specialists information and documents necessary to fulfill his official duties.
3.5. Require the management of the enterprise to provide assistance in the performance of their official duties and rights.
4. Accountant's responsibility
The accountant is responsible for:
4.1. For failure to perform and/or untimely, negligent performance of one’s official duties.
4.2. For failure to comply with current instructions, orders and regulations on maintaining trade secrets and confidential information.
4.3. For violation of internal labor regulations, labor discipline, safety and fire safety rules.
4.4. For offenses committed in the course of carrying out their activities - within the limits determined by the current administrative, criminal and civil legislation of the Russian Federation.
4.5. For causing material damage - within the limits determined by the current labor and civil legislation of the Russian Federation.