The accounting service of Novy Vek LLC is headed by Chief Accountant who is responsible for organizing and maintaining accounting and preparation of financial statements. Also, the chief accountant forms accounting policies in accordance with accounting legislation, which allows timely receipt of information for analysis, planning, control, assessment of the financial position and performance of the organization.

The chief accountant manages the formation of an accounting and reporting information system in accordance with the requirements of tax, accounting, statistical and management accounting, ensures the provision of the necessary accounting information to internal and external users and accounting employees. Also, the chief accountant of the organization helps department heads and other employees of the organization on issues of accounting, reporting and activity analysis.

Within the accounting service there are several groups divided into areas of accounting work:

Accounting for fixed assets and materials (their receipt, disposal, storage, use);

Labor accounting and wages(settlements with employees of the enterprise for wages);

Accounting for settlement transactions (settlements with budgets, with state and extra-budgetary funds, etc.);

Accounting for cash and banking transactions.

1.5 Job descriptions of an accountant

General provisions

1.1. This job description defines the functional duties, rights and responsibilities of the chief accountant of the Organization.

1.2. The chief accountant is appointed and dismissed in accordance with the procedure established by the current labor legislation by order of the director of the Organization.

1.3. Relationships by position:

1.3.1. Reports directly to the director of the Organization.

1.3.2.Gives orders to accounting employees.

1.3.3. The employee is replaced by a deputy chief accountant.

1.4. A person with a higher professional (economic) education and experience in financial and economic work, including in management positions, of at least 5 years is appointed to the position of chief accountant.

1.5.The chief accountant must know:

Legislation Russian Federation about accounting, about taxes and fees, about auditing activities, official statistical accounting, archival affairs, in the field of social and health insurance, pension provision;

Civil, customs, labor, currency, budget legislation,

Legislation on combating corruption and commercial bribery, legalization (laundering) of proceeds from crime and the financing of terrorism;

Legislation on the procedure for the seizure of accounting documents, on liability for failure to submit or submission of false reports;

Industry legislation in the field of activity of an economic entity;

Internal organizational and administrative documents of the Organization;

International Financial Reporting Standards;

Fundamentals of economics, technology, organization of production and management in the Organization;

Methods of financial analysis and financial calculations;

The procedure for exchanging information via telecommunication channels;

Modern technologies for automated information processing;

Advanced domestic and foreign experience in the field of managing the process of generating information in the accounting system;

Fundamentals of Informatics and Computer Science;

Information protection rules.

Functional responsibilities

Chief Accountant:

2.1. Organizes accounting of economic and financial activities and controls the economical use of material, labor and financial resources, and the safety of the Organization’s property.

2.2.Forms accounting policies in accordance with accounting legislation, based on their structure and characteristics of the Organization’s activities, the need to ensure its financial stability.

2.3. Heads the work on the preparation and adoption of the working chart of accounts, forms of primary accounting documents used for registration business transactions, for which standard forms are not provided, development of forms of internal accounting documents, as well as ensuring the procedure for conducting inventories, monitoring business transactions, compliance with processing technology accounting information and document flow procedures.

2.4. Ensures the rational organization of accounting and reporting in the Organization on the basis of maximum centralization of accounting and computing work and the use of modern technical means and information technologies, progressive forms and methods of accounting and control, the formation and timely submission of complete and reliable accounting information about the activities of the Organization, its property status , income and expenses, as well as the development and implementation of measures aimed at strengthening financial discipline.

2.5. Organizes accounting of property, liabilities and business transactions, incoming fixed assets, goods, materials and Money, timely reflection in the accounting accounts of transactions related to their movement, accounting of production and distribution costs, execution of cost estimates, sales of products, performance of work (services), financial results - economic activity Organizations, as well as financial, settlement and credit operations.

2.6. Ensures the legality, timeliness and correctness of paperwork, the preparation of economically sound reporting calculations of the cost of products, work (services) performed, wage calculations, the correct calculation and transfer of taxes and fees to the federal, regional and local budgets, insurance contributions to state non-budgetary social funds, payments to banking institutions, funds for financing capital investments, repayment of debts to banks on loans in a timely manner, as well as the allocation of funds for material incentives for the Organization’s employees.

2.7. Monitors compliance with the procedure for registration of primary and accounting documents, settlements and payment obligations, spending the wage fund, establishing official salaries for the Organization's employees, conducting an inventory of fixed assets, goods, materials and funds, auditing the organization of accounting and reporting, as well as documentary audits in the Organization's divisions.

2.8. Participates in conducting economic analysis financial and economic activities of the Organization according to accounting and reporting data in order to identify intra-economic reserves, eliminate losses and production costs.

2.9. Takes measures to prevent shortages, illegal spending of funds and goods material assets, violations of financial and economic legislation. Participates in the preparation of materials on shortages and thefts of funds and inventory, controls the transfer, if necessary, of these materials to investigative and judicial authorities.

2.10. Takes measures to accumulate financial resources to ensure the financial sustainability of the Organization.

2.11. Interacts with banks on the placement of available funds on bank deposits (certificates) and the acquisition of highly liquid government securities, control of accounting transactions with deposit and loan agreements, securities.

2.12. Conducts work to ensure strict compliance with staffing, financial and cash discipline, estimates of administrative, economic and other expenses, the legality of writing off shortages from accounting accounts, accounts receivable and other losses, safety of accounting documents, registration and delivery of them in the prescribed manner to the archive.

2.13. Participates in the development and implementation of rational planning and accounting documentation, progressive forms and methods of accounting based on the use of modern computer technology.

2.14. Ensures the preparation of balance sheets and operational summary reports on income and expenses of funds, the use of the budget, other accounting and statistical reporting, and their submission in the prescribed manner to the relevant authorities.

2.15. Provides methodological assistance to employees of the Organization's divisions on issues of accounting, control, reporting and economic analysis.

2.16. Manages accounting staff.

Rights

The chief accountant has the right:

3.1. Get acquainted with the draft decisions of the Director of the Organization concerning the activities of the department headed.

3.2. Participate in discussions of issues related to the duties performed by him.

3.3. Submit proposals for improvement of the activities of the department headed for consideration by the director of the Organization.

3.4. Interact with the heads of other structural divisions of the organization.

3.5. Sign documents within your competence.

3.6. Make proposals to the management of the organization to reward distinguished employees and impose penalties on violators of production and labor discipline.

3.7. Require the head of the organization to provide assistance in the performance of his official duties and rights.

Responsibility

The chief accountant is responsible for:

4.1. For failure to perform or improper performance of their duties provided for in this job description - in accordance with current labor legislation.

4.2. For offenses committed during the period of its activities - in accordance with the current civil, administrative and criminal legislation of the Russian Federation.

4.3. For causing material damage, - in accordance with current legislation RF.

4.4. For violation of the internal labor regulations, fire safety and safety regulations established in the Organization - in accordance with the current legislation of the Russian Federation.

Working conditions

5.1. The working hours of the chief accountant are determined in accordance with the Internal Labor Regulations established in the Organization.

5.2. Due to production needs, the chief accountant may go on business trips (including local ones).

5.3. To resolve operational issues related to financial and economic activities, the chief accountant may be allocated official vehicles.

Cash flow statement
Statement of retained earnings
Statement of changes in equity
Consolidated Combined Areas of accounting

Cost accounting Financial Accounting Forensic accounting
Fund accounting Management accounting Tax accounting
Budget accounting Bank accounting

Audit Financial control

Accounting tasks

The main management task of accounting (in other words, the task assigned to the accounting department) is the collection and processing of complete and reliable information about the activities of an economic entity. Such information is mainly used for two purposes:

1. Making decisions based on economic analysis of such information.
2. Exercising financial control.

Information for decision making

The final accounting information in a form suitable for economic analysis and making management decisions based on it is generated in the form of financial statements:

• external, provided to statistical and regulatory authorities, in cases established by law, confirmed by an auditor, compiled according to the forms provided for by accounting standards;
• internal (managerial), provided for by local regulations of an economic entity and intended to ensure management functions.

Financial reporting must satisfy the requirement of reliability, that is, allow, on its basis, to draw correct conclusions about the results of economic activities, the financial and property position of an economic entity, and make informed decisions based on these conclusions. In accordance with this, it is possible to identify a number of persons interested in the availability of complete and reliable accounting information, called users of financial statements:

Control information

• provide in the staffing structure of the enterprise a separate accounting service, usually called accounting, headed by the chief accountant, is the most common method, and for large commercial enterprises - the only possible one;
• assign accounting responsibilities to accountant, performing duties as a full-time employee or part-time;
• enter into a contract outsourcing with a company providing Financial services(for example, with an audit company) - the method is highly reliable (from a legal point of view), but is very expensive compared to others; therefore, it is often used by representative offices of foreign companies;
• transfer accounting maintenance centralized accounting- centralized accounting departments are created, usually, under state authorities or local governments in order to save money and resources; lead Accounting simultaneously several institutions subordinate to this body (for example, schools, clinics, etc.);
• leave accounting duties for the manager personally- relevant mainly for small organizations that have a staff of several people and carry out a limited number of business transactions; using mainly simplified diagrams taxation

Accounting for a large enterprise

Organizational structure

In accordance with the law, accounting is a separate structural unit of an economic entity, its head (chief accountant) reports directly to the head of the enterprise. The rationality of accounting organization largely depends on the correct determination of the structure of the accounting apparatus. The quantitative composition of the accounting department and its staffing and job structure depends on the following:

• size of the business entity,
• type of activity and industry affiliation,
• organization and production technology,
• presence, number and location of separate units,
• experience and qualifications of accountants,
• degree of automation accounting work.

There are three types of organization of the accounting structure:

• line organization- all accounting employees report directly to the chief accountant (relevant for small accounting departments),
• vertical organization- in the accounting department, intermediate links (departments) are created, headed by senior accountants,
• functional organization- accounting consists of separate structural units, each of which performs a closed cycle of work (for example, by type of activity of an economic entity or by territorial divisions); It is often used in large diversified companies in accordance with the formation of responsibility centers. With such an organization, the accounting department must include the position of an accountant-auditor.

During the period of preparation of quarterly and annual financial statements, temporary groups may be created in the accounting department to prepare such statements.

Main divisions

In medium and large business entities (depending on their size and type of activity), the following divisions can be created:

1. Accounting departments
   • settlement department - calculation of wages and social benefits,
   • material department - accounting of material assets: fixed assets, materials and inventories, finished products,
   • production department - production cost accounting, cost calculation,
   • cash desk - transactions with cash, securities,
   • general department - collection and grouping of information, reporting.
2. Departments that can be part of the accounting department, or can be independent divisions
   • labor and wages department - recording working hours, shifts, vacations, sick leave, etc.
   • Marketing department - formation of selling prices for finished products,
   • planning and economic department - technical and economic planning of production, analysis of the results of production activities,
   • estimate department - object-by-object calculation upcoming earnings and expenses,
   • contract department - preparing contracts with suppliers and customers, tracking payments under such contracts.
3. Independent divisions with which the accounting department interacts most closely

Chief Accountant

Chief accountant status

Chief accountant is the head of the accounting department, reporting directly to the head of the enterprise. He is responsible for developing accounting policies, maintaining accounting records and preparing financial statements. The orders of the chief accountant regarding the execution of business transactions and the provision of relevant information and documents to the accounting department are mandatory for all employees of the business entity. The chief accountant signs bank and cash documents, without such a signature they are not accepted for execution. The appointment, dismissal and relocation of financially responsible persons (cashiers, warehouse managers, etc.) are made in agreement with the chief accountant.

The chief accountant is obliged to ensure that business transactions comply with the law. If there are discrepancies between the head of the enterprise and the chief accountant in determining the legality separate operation, the chief accountant informs the manager of his objections. The chief accountant signs such a dubious document only after a secondary written order from the manager, where the latter indicates that he is familiar with the objections of the chief accountant and does not agree with them, taking full responsibility upon himself.

Special literature often specifies the requirements for a person applying for the position of chief accountant (by education, qualifications, membership in professional associations, length of service and work experience, presence or absence of a criminal record). However, it should be understood that these are only recommendations; The current legislation of the Russian Federation does not contain any restrictions regarding the chief accountant - he must be an adult with legal capacity - and that’s all.

Responsibilities of the chief accountant

The chief accountant of a business entity is obliged to ensure the performance of the following functions:

Notes

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See what “Accounting” is in other dictionaries:

- (German Buchhalterei, from German Buch book, and halter to hold). Accounting, keeping books according to known rules. Dictionary of foreign words included in the Russian language. Chudinov A.N., 1910. ACCOUNTING is the science of bookkeeping, aimed at maintaining... ... Dictionary of foreign words of the Russian language

ACCOUNTING, accounting, many others. no, female Theory and practice of accounting. Italian accounting, double-entry accounting (special accounting systems). ❖ Double-entry accounting (iron.) trans. ambivalent, deceitful way of acting. Dictionary… … Ushakov's Explanatory Dictionary

- (from German Buch book and halten hold) 1) maintaining books and records of cash and material assets in compliance with certain rules and forms of documentation, recording financial and material resources, their receipts and movements... ... Economic dictionary

- (from German Buch book and halten to keep) 1) accounting; 2) structural subdivision enterprises and organizations engaged in accounting... Legal dictionary

A. The division in the company structure where accounting is carried out is formalized financial documents and a balance sheet is drawn up. B. is obliged to conduct and control all business transactions on the basis of legality and economic... ... Dictionary of business terms

- (from German Buch book and halten to hold) 1) accounting2)] A structural unit of enterprises and organizations that carries out accounting ... Big Encyclopedic Dictionary

- [ear], and, female. 1. Theory and practice of accounting and documentary economic accounting Money. Double b. (accounting method, in which transactions are recorded twice in different books; also translated: about double-dealing behavior; colloquial). 2. Department... Ozhegov's Explanatory Dictionary

accounting- 1. Accounting apparatus, which organizes and maintains accounting records. B. is an independent structural unit and cannot be part of other departments of enterprises and their associations. B. is headed by the chief accountant, and on those... ... Technical Translator's Guide

Accountant is one of the most common professions today. Everything about the features of this work will be discussed in this article.

Who is an accountant?

An accountant is a person involved in financial accounting, documentation and preparation of reports to the proper authorities. This profession is quite difficult. The functions of an accountant are very complex. However, all the complexity of the work is compensated by a decent salary and the opportunity for career growth.

Today, work related to accounting is quite in demand in the labor market. After all, almost any company or firm requires a specialist who would be involved in maintaining documentation and financial accounting. In fact, the company’s activities depend on the accountant: the enterprise’s budget, employee salaries, payment for product deliveries, etc. If the company is small, then only one chief accountant will be enough. At the same time, the functions of the chief accountant are always much broader and more extensive than the usual ones. If the company is large, then a whole accounting department will be needed.

What does an accountant do?

It is worth revealing the functions of an accountant a little more widely. It is worth saying that a representative of the profession in question has quite a lot of responsibilities. And all of them are not as simple as they might seem at first glance.

• The accountant is required to constantly monitor the level of wages of the company's employees. Responsibilities for the distribution and calculation of salaries are also within his competence.
• An accounting employee must periodically submit reports to the appropriate authorities, usually fiscal.
• A representative of the profession in question is engaged in optimizing tax payments.
• Primary documentation, which includes tax invoices, a balance sheet, a personal statement - all this is also under the strict control of an accountant.
• If the company carries out export or import operations, work on them documentation is assigned to the accountant.

All of the above responsibilities and functions of an accountant are far from the only ones. This specialist may be assigned many other tasks. Everything depends mainly on the specifics of the company that has an accounting department.

Required education to become an accountant

In order to get a job in accounting and become a qualified specialist in your industry, you must, of course, receive the appropriate education.
A candidate for a job must have financial and economic higher education. They would be much more willing to hire a person who also has a special certificate - an auditor or professional accountant. But obtaining such a document is not very easy: you will have to listen to a special course of lectures and pass exams.

Graduates of famous universities like the Plekhanov Russian Academy of Sciences will also be highly valued, financial academies. If a person plans to work in an international company, he will have to obtain a special IFRS certificate - International standards financial statements.

A competent specialist should not limit himself to the knowledge acquired during his education at a university. It is highly desirable to understand the legislation and know the principles of working with 1C, Access and Excel programs. Work experience is no less important when applying to any company: seniority must be at least one year.

On the demand for the accounting profession

The job responsibilities of an accountant are incredibly extensive. Often, start-up companies cannot even provide themselves with proper accounting.
This is, of course, due to the lack of truly competent specialists.

The accounting profession is really in demand today. But there is one extremely interesting detail here. Russian universities graduate a fairly large number of people with the specialty that interests us. However, many enterprises still cannot provide themselves with a staff of accountants. In this regard, university graduates should be given one recommendation: only one diploma of completion educational institution not enough. You need to constantly work on yourself, acquire new skills, and improve. Company managers are very fond of competent specialists. The functions of an accountant should not be limited by the requirements. In addition, a representative of the profession in question is one of the few workers with the possibility of real career growth. Only by working on yourself can you get a good position and a high income.

Advantages of the profession

Of course, the popularity of being an accountant must be due to its many advantages.
This profession really has advantages, and considerable ones. These include:

• High profit payment. Despite the prevailing stereotype about an accountant as a “little man” with a small salary, you can still get very good money for your work.
• Demand for the profession in question. Almost any company needs competent specialists, so finding a job will not be so difficult.
• Additional earnings. Many legal entities, small firms, individual entrepreneurs People who are familiar with the functions of an organization's accountant are often needed. Such emergencies may not hire a specialist permanent job, and occasionally use his services. It is worth noting that such “single” orders can be paid very well.

Thus, the advantages of the accounting profession are truly significant.

Disadvantages of the profession

In any job you can find a number of shortcomings. There are also plenty of them in the profession in question.
What can be highlighted here?

• Difficulty in learning large quantity information. Of course, it is possible to keep all the data on paper. Another question is whether it will be so convenient. Often, an accountant really has to memorize a lot of different material, and this, of course, is a big drawback. But you can look at this situation positively: memorizing will not harm a person’s consciousness in any way, but on the contrary, will only strengthen it.
• Frequent conflicts with superiors. The thing is that after inspections - both tax and audit - all claims will be made only to the accountant. And you shouldn’t think that these conflicts can somehow be avoided. Even in an ideally organized enterprise, as a rule, the accounting department is “to blame” for everything. This also includes the angry looks of workers whose wages were delayed.
• High responsibility. You don't have to explain much here. And it is clear how important the functions of an accountant are in an enterprise.

Career and prospects

Students of financial and economic universities can work as accountants (or assistant accountants) during their senior years.
Due to this, at the time of receiving their diploma, graduates have little experience. This will help you get a job at any enterprise. However, it is better to forget about quick career growth during the first time of work. For about five years, the accountant will be required to perform simple routine work. But this does not mean that you do not need to improve yourself. Carrying out his work functions as an accountant, a person must constantly replenish his knowledge. Only through effective work will it be possible to rise to the rank of chief accountant. But you shouldn’t stop here either: the career ladder provides for even higher positions.

Who is a chief accountant?

The responsibilities of a simple accounting employee and a chief accountant differ. The level of income, rights, requirements, etc. is also different. How can you characterize the functions of the chief accountant (chief accountant)?
This will be discussed further.

To begin with, it is worth pointing out that the chief accountant manages the entire accounting department. His responsibilities include the implementation of external and internal document flow. But the main functions of the chief accountant are as follows:

• Within the scope of his competence, this specialist has the right to resolve various administrative disputes.
• Expenses, profits, tax payments etc. - the chief accountant is also responsible for all this. His responsibilities also include preparing reports.
• The chief accountant controls compliance with the procedure for registration of primary and accounting papers, necessarily in accordance with the established procedure.
• Drawing up various types of plans - both strategic and analytical.

So, we already know who an accountant is and what he does. We discussed his responsibilities and functions in detail. The accountant in charge of the department has even more work to do. Of course, a specialist with at least five years of work experience can apply for this position. And you shouldn’t think that the position of chief accountant is the highest level of career growth. It's not like that at all. Competent specialists can leave accounting and become financial or general directors companies.

In accordance with the Federal Law “On Accounting”, all organizations located on the territory of the Russian Federation, as well as branches and representative offices foreign organizations(unless otherwise provided by international treaties of the Russian Federation) are required to maintain accounting records. Citizens carrying out entrepreneurial activity without forming a legal entity, keep records of income and expenses in the manner established tax legislation RF.

The manager is responsible for organizing accounting in organizations. The manager is also responsible for compliance with the law when carrying out business transactions.

Legal status accounting service in organizations is regulated by current legislation, regulations in accounting and is determined by the scale and organizational structure management of the organization. In accordance with the Federal Law “On Accounting” (Article 6), heads of organizations can, depending on the volume of accounting work:

• establish an accounting service as a structural unit headed by a chief accountant;
• add an accountant position to the staff;
• transfer on a contractual basis the maintenance of accounting to a centralized accounting department, a specialized organization or a specialist accountant;
• maintain accounting records personally.

Attributing the issue of the form of organization and maintenance of accounting to the competence of the manager means that the founders, shareholders or other participants of the relevant legal entity, as well as property owners, do not have the right, by their decisions, to directly determine the form of organization of accounting work.

In practice, the head of an organization rarely leads himself. In all cases of organizing an accounting service, the manager must create the necessary conditions for proper accounting, ensure strict compliance by all structural divisions and employees of the organization related to accounting with the requirements of the chief accountant or the accountant performing his functions regarding registration and submission for accounting necessary documents and information.

The Federal Law “On Accounting” defines the main tasks facing the organization’s accounting service:

• generation of complete and reliable information about the activities of the organization and its property status, necessary internal users financial statements - to managers, founders and owners of the organization's property, as well as external - investors, creditors and other users of financial statements;
• providing information necessary for internal and external users of financial statements to monitor compliance with the legislation of the Russian Federation when the organization carries out business operations and their feasibility, the presence and movement of property and liabilities, the use of material, labor and financial resources in accordance with approved norms, standards and estimates;
• preventing negative results from the organization’s economic activities and identifying internal reserves to ensure its financial stability.

Organizational structure of the accounting service

The management structure of an organization is understood as an ordered set of specialized functional services and production units interconnected in the process of justification, development, adoption and implementation of management decisions. Within the framework of this structure, the entire management process takes place: the movement of information flows, reliability control and analysis, management decision-making, in which all personnel participate. The structure is necessary to ensure that all processes occurring in the organization are carried out in a timely and high-quality manner.

The key concepts of the management structure are elements, connections (relationships), levels and authorities. Elements of the management structure can be both individual employees and services that employ specialists performing their functional duties. The relationships between the elements of the management structure are maintained through connections, which are divided into vertical and horizontal (linear and functional).

An accounting service is a structural unit of an organization that performs the functions of collecting, processing and grouping information in the form of consolidated accounting documents and making entries into accounting accounts. The structure of the accounting service depends on the type of activity, size of the organization, etc.

The accounting service (accounting) is the most organized part information support management decisions. This is the only source of supply of documented and systematically supported economic information on the actual availability and use of the organization’s property and resources, economic processes and results of operations, debt obligations, settlements and claims.

The rationality of the organization of accounting largely depends on the correct determination of the structure of accounting and the accounting apparatus. Accounting is an independent structural unit of the organization.

The quantitative composition of the accounting department depends on the size of the organization, types of activities and their industry affiliation, organization and production technology, the presence of structural divisions and their territorial location, qualifications of accounting workers and automation of accounting work, etc.

IN modern conditions Three main types of organization of the accounting service structure have emerged: linear (hierarchical), vertical (headquarters) and functional (combined).

At linear (hierarchical) organization accounting structure, all accounting employees receive tasks and report directly to the chief accountant (Fig. 1). This accounting structure is used in small organizations.

Rice. 1. Linear (hierarchical) organization of accounting

At vertical (line-staff) organization In the accounting apparatus, intermediate management links (departments, sectors, groups) are created, headed by senior accountants. Accounting employees receive assignments from senior accountants at the relevant management levels (Fig. 2) and report directly to senior accountants.

This accounting structure model is used in medium and large organizations. In this case, the following departments can be created in the accounting structure:

• settlement, which records settlements with personnel for wages, bodies social insurance, suppliers, buyers and customers, etc.;
• material, which keeps records of the receipt and expenditure of inventories;
• cash register, which takes into account cash transactions, transactions on bank accounts;
• production, which accounts for costs and output, calculates the cost of production, and prepares reports on costs and output;
• accounting of finished products, which carries out accounting of finished products in warehouses and their sales;
• taxation, which keeps records tax payments and prepares tax returns;
• the general one, which carries out other operations and reflects them in the General Ledger, draws up accounting and statistical reporting.

In large organizations, in addition to those listed, there may be departments for accounting for capital investments, accounting for fixed assets, etc. In addition, sectors can be included in the accounting structure internal audit, management accounting, tax accounting.

Rice. 2. Vertical organization of accounting

At functional (combined) organization special structural units of accounting are created for areas of accounting work that perform a closed cycle of work. The rights of the chief accountant in this case are transferred to the heads of accounting departments within the established competence. This structure of the accounting apparatus is used in large organizations and organizations in which responsibility centers have been created on the basis of the organization of intra-economic financial and economic relations.

When using any type of accounting structure organization, only well-established relationships with other services and departments make it possible to receive necessary information to manage and ensure control over the economic and financial activities of the organization. If necessary (large volume of work), the position of deputy chief accountant can be added to the accounting staff, through whom the interaction of the chief accountant with employees and their groups is carried out.

If there are more than two accountants, the accounting service must be formalized as a structural unit of the organization, headed by the chief accountant, who manages the accounting department.

Most accounting systems in world practice are characterized by the presence of two accounting departments: financial (general) and management (analytical, industrial).

Financial (general) accounting solves problems of the organization’s relationship with the state, banks, shareholders, suppliers, customers and other counterparties. The organization of financial accounting, corresponding to the national accounting system, is to one degree or another regulated by the state, and in many cases by a group of states represented by intergovernmental organizations. Financial accounting employees are engaged in determining the financial and property position of the organization, assessing the assets and liabilities of the balance sheet, profit margins, and areas of use. Financial accounting provides information and publications in the open press.

Managerial (analytical, industrial) accounting solves internal problems related to increasing the efficiency of work across responsibility centers and business segments. Management accounting organizes synthetic and analytical accounting of movement tangible assets, finished products, settlements with personnel. The activities of management accounting are not regulated by the state. Its main purpose is to present information and analyze it by responsibility centers, the profitability of business segments, and ensure accounting of income (margin) and expenses.

In structure large organizations branches can be allocated, separate units, representative offices.

Article 55 of the Civil Code of the Russian Federation determines that branches or representative offices are separate divisions of a legal entity located outside its location. The main difference between them is that branches fully or partially perform the functions of the legal entity that created it, including the functions of representing the interests of the parent organization and protecting them.

The following items are common in the provisions on branches and representative offices:

• these are legal entities;
• they act on the basis of a power of attorney;
• they are endowed with the property of those who created them legal entity(owner).

According to Art. 55 of the Civil Code of the Russian Federation, separate divisions (branches and representative offices) must be indicated in the constituent documents of the legal entity that created them.

The Tax Code of the Russian Federation stipulates that separate divisions of an organization are any territorially isolated divisions from it, at the location of which stationary workplaces are equipped. A workplace is considered stationary if it is created for a period of at least one month.

A separate division may be recognized regardless of whether its creation is reflected or not reflected in the constituent documents. The recognition or non-recognition of the existence of a separate division determines the procedure for calculating and paying taxes to the budget both by the parent organization and by individual separate divisions allocated to an independent balance sheet. Divisions can be allocated to separate balance, or may remain part of the parent organization.

The following options for organizing accounting in the structural divisions of an organization are possible:

• the structural unit is not allocated to a separate balance sheet, the accounting process is carried out by the parent organization;
• the structural unit is allocated to a separate balance sheet, but does not have settlement (current) accounts;
• the structural unit is allocated to a separate balance sheet, has a current account, but does not independently sell goods, products, works, services (essentially, it is a costly unit - a representative office of the parent organization in the region);
• the structural unit is allocated to a separate balance sheet, has current accounts, and independently sells goods, products, works, and services.

Depending on the level of concentration of accounting functions in the accounting service of the organization, centralized and decentralized options for organizing accounting are distinguished (Fig. 3 and 4).

Rice. 3. Centralized accounting organization

At centralization of the accounting process The accounting service apparatus is concentrated in the main accounting department, where synthetic and analytical accounting is maintained on the basis of primary and consolidated documents coming from the organization’s divisions. In the divisions themselves, only the primary registration of facts of economic activity occurs.

When decentralization of the accounting process accounting service personnel are dispersed among the production divisions of the organization, where analytical and synthetic accounting is maintained, and separate balance sheets and reports of workshops, branches, and structural divisions are compiled. In this case, the general accounting department brings together the balance sheets of the divisions, consolidates the balance sheet and reporting for the organization, and controls the organization of accounting in the divisions of the organization.

Rice. 4. Decentralized accounting organization

Organization of accounting involves :

· development of organizational and administrative documents (regulations on accounting, job descriptions of accounting employees, staffing schedule);

· drawing up a document flow schedule for the organization;

· creation of a list of cases and organization of document storage;

· development of the accounting personnel policy (the procedure for certification of accountants, the system of personnel selection and advanced training);

· creation of technology for processing the received information (the applied form of accounting process).

In accordance with the Law “On Accounting” and the Regulations on Accounting and Financial Reporting in the Russian Federation, the head of the organization bears responsibility for organizing accounting and compliance with the law when carrying out business activities.

Depending on the volume of work, the heads of the organization can:

a) establish an accounting service as a structural unit headed by a chief accountant;

b) add an accountant position to the staff;

c) transfer on a contractual basis the maintenance of accounting to a centralized organization or a specialist accountant;

d) keep accounting records personally.

As already mentioned, the fundamental features characterizing the status of the chief accountant of an organization are defined in Article 7 federal law"About accounting". The chief accountant is appointed and dismissed by the head of the organization.

By Russian legislation Chief Accountant:

1) is responsible for the formation accounting policy, accounting, timely submission of reliable financial statements;

2) ensures control over the movement of property and the fulfillment of the organization’s obligations, compliance with the legislation of the facts of economic activity;

3) gives all employees of the organization mandatory instructions on documenting the facts of economic activity and submitting the necessary documents, reports, and other information for accounting.

A more complete list of job responsibilities of the chief accountant is presented in the appendix to the resolution of the Ministry of Labor of Russia No. 75 .

For failure to fulfill or dishonest performance of his duties, the chief accountant is liable in accordance with current legislation.

When taking office, the chief accountant first needs to familiarize himself with the receipt accounting regulations , and in its absence, create this document and approve it with the head of the organization. It should reflect the goals, objectives and functions of the accounting department, relationships with other structural divisions of the organization, as well as the organization of the accounting process.

Job Descriptions are drawn up for each accounting employee in order to delineate their powers, determine rights and responsibilities. Assigning accounting areas to an employee allows you to avoid duplication or concealment of individual facts of economic activity.

Basic job responsibilities, requirements for the knowledge and qualifications of workers must correspond to the tariff and qualification characteristics provided for by Resolution of the Ministry of Labor of Russia No. 32 of June 6, 1996.

The job description specifies a list of documents received by the employee for processing, further transfer, and the availability of signature rights. The structure of the instructions corresponds to the accounting regulations and reflects the following sections:

1. General Provisions";

2) “Functions of an employee”;

3) “Rights and obligations”;

4) “Interactions with other employees of the accounting department and the organization”;

5) “Organization of work”;

6) “Rules for evaluating performance results.”

Job descriptions are drawn up by the chief accountant and approved by the head of the organization. After reading the instructions, the employee puts the “read” mark, date and signature. It is recommended that the text of the instructions be given to the accountant, which is also recorded with the inscription “instructions received in hand”, then a date and signature are added.

The hired chief accountant has the right to change job descriptions in accordance with his requirements. After this, they are approved by the head of the organization and brought to the attention of accounting employees.

IN staffing table The following must be indicated: the total number of accounting employees, the names of positions, the main responsibilities of employees, the remuneration system and the amount of wages. Subsequently, certification of accounting department employees is carried out, based on the results of which the employee may be fired, transferred to another position, etc.

The chief accountant must reasonably determine the number of accounting employees and the degree of their qualifications. The required number of accountants is determined depending on the volume of information processed for each accounting object. Calculations for the number of accountants can be made based on standard time and service standards for accounting work. In accordance with the estimated number of accounting employees, its organizational structure is formed.

Accounting structure depends on the conditions of the organization and production technology, the volume of accounting work and the availability of technical accounting tools. Currently, there are three main types of organization of the accounting structure:

· linear (hierarchical);

· vertical (line-staff);

· combined (functional).

At linear structure of the accounting organization, all its employees report directly to the chief accountant. This accounting structure is typical for small organizations with 7–10 people.

When organizing vertical accounting Intermediate management units are created (departments, sectors, bureaus, groups), headed by senior accountants. In this case, the orders of the chief accountant are transmitted to senior accountants of the relevant departments, who identify specific performers and control the execution of work. The vertical structure of the accounting service is used in most medium-sized and some large organizations.

When using combined type organization of the accounting structure, it identifies structural divisions (for example, by production) that perform a closed cycle of work. The rights of the chief accountant in this case are transferred to the heads of the accounting departments, who independently manage within the established competence. This form of organization of the accounting apparatus is typical for particularly large organizations.

If there are more than two accountants, the accounting service must be formalized as a structural unit of the organization, headed by the chief accountant, who manages the accounting department. In accordance with the allocated structural divisions, the main functions and job responsibilities of the accounting service employees are distributed (Table 3.1).

Most accounting systems in world practice are characterized by the presence of two accounting departments: financial (general) and management (analytical, industrial).

Financial accounting problems of the organization’s relationship with the state, banks, shareholders, suppliers, customers and other counterparties are resolved. The organization of financial accounting, corresponding to the national accounting system, is to one degree or another regulated by the state, and in many cases by a group of states represented by intergovernmental organizations. Financial accounting workers are engaged in determining the financial and property position of the company, assessing the assets and liabilities of the balance sheet, the amount of profit, and the directions of its use. Financial accounting provides information for publication in the public press.

Table 3.1 Functions and job responsibilities of accounting employees

Structural subdivision (job title)
accountant	1. Preparation of accounting and tax reporting organizations 2. Control: Compliance with the established rules for processing the acceptance and release of inventories; Accuracy of payroll calculations; Correct application of tariff tables, official salaries, compliance with staffing, financial, class discipline; Collection of accounts receivable and repayment of accounts payable on time; The legality of writing off various losses and shortages; The correctness of determining the profit subject to taxation and remaining at the disposal of shareholders; Over the calculation of taxes and fees paid by the organization and the accuracy of their transfer; Rational use of all types of organizational resources, etc.
Deputy Chief Accountant for Accounting Issues	Formation of income and expenses from ordinary, operating, non-operating and emergency activities, including calculation of the full cost of goods sold, products, work performed, services rendered. 2. Formation financial result organizations
Deputy Chief Accountant for Tax Accounting	1. Formation of income and expenses from sales and non-sales activities, and, consequently, profits subject to taxation, in consolidated tax accounting registers 2. Calculation of taxes payable to the budget: enterprise property tax, transport tax, value added tax 3. Other issues related to taxation
Labor and Payroll Accounting Department	1. Calculation of wages, benefits, unified social tax, insurance and savings payments in Pension Fund RF, collection from industrial accidents 2. Maintaining personal accounts of employees, cards, register and individual information cards, accrued amounts of the unified social tax and mandatory pension payments 3. Accounting for settlements statements of claim with employees (alimony, fines) 4. Formation of reporting in accordance with the working chart of accounts, as well as reporting on transferred taxes and fees 5. Maintaining relevant tax registers
Department for recording facts of economic activity at the cash desk	1. Reception and issuance of cash and monetary documents 2. Maintaining a journal for registering incoming and outgoing cash orders 3. Lead cash book and preparation of cashier reports 4. Accounting for settlements with accountable persons and deposited amounts 5. Formation of summary entries on your site for the month and maintaining the corresponding tax accounting registers

Continuation of Table 3.1

Structural subdivision (job title)	Functions, job responsibilities
Department for accounting of banking facts of economic activity	1. Preparation of payment documents for the transfer of various amounts of accounts payable 2. Working with the “Client-Bank” system 3. Registration of payment documents in the payment document registration journal 4. Monitoring the correctness of debiting and crediting funds to current and other bank accounts 5. Formation of summary transactions on your site for the month in accordance with the working chart of accounts 6. Maintaining relevant tax registers
Department for accounting of current settlements and obligations	1. Accounting for settlements with the organization’s counterparties 2. Issuing outgoing invoices and recording incoming invoices in the registration journals 3. Formation of a purchase book and a sales book, as well as corresponding monthly transactions in accordance with the working chart of accounts 4. Maintaining relevant tax registers
Internal Accounting Department	1. Reflection in the accounting of receipts of movement, use and disposal of material assets and non-current assets for accounting and tax purposes 2. Formation of summary transactions on your site for the month in accordance with the working chart of accounts 3. Maintaining relevant tax registers

Management (analytical, industrial) accounting is aimed at solving internal problems related to increasing operational efficiency in the context of responsibility centers and business segments. In management accounting they organize synthetic and analytical accounting movement of material assets, finished products, settlements with workers and employees. The activities of management accounting are not regulated by the state. Its main purpose is to present information and analyze it by responsibility centers, the profitability of business segments, and ensure accounting of income and expenses.

In different accounting systems, the relationship between financial and management accounting is carried out using a special system of accounts: reflective, intertwined, collective and distributive. IN Russian practice accounting systems use reflective accounts (30 – 39).

The interaction of the accounting department with other structural divisions of the organization is determined by the movement of documents in accordance with the approved document flow schedule. There are two options for organizing the accounting process:

1) centralized;

2) decentralized.

At centralization The accounting process apparatus of the accounting service is concentrated in the main accounting department, where synthetic and analytical accounting is carried out on the basis of primary and consolidated documents coming from individual divisions of the organization. In the divisions themselves, only the primary registration of facts of economic activity is carried out.

In cases decentralization accounting process, the accounting service personnel are dispersed among individual production units of the organization, where

analytical and synthetic accounting, separate balance sheets and reports are compiled for workshops, branches, and structural divisions. In this case, the main accounting department produces a summary of the balance sheets of the divisions, consolidates the balance sheet and reporting of the organization, and controls the organization of accounting in individual divisions of the organization.

The structure of the organization can include branches, separate divisions, and representative offices. In accordance with clause 8 of the Accounting Regulations “Accounting statements of an organization” (PBU 4) financial statements The organization must include performance indicators of all branches and other divisions, including divisions allocated to a separate balance sheet.

Divisions can be allocated either to a separate balance sheet or remain part of the parent organization. The following schemes for organizing accounting in structural divisions are possible:

· Scheme 1 – the structural unit is not allocated to a separate balance sheet, the accounting process is carried out by the brand organization;

· Scheme 2 – a structural unit is allocated to a separate balance sheet, but does not have settlement (current) accounts;

· Scheme 3 - a structural unit is allocated to a separate balance sheet, has a current account, but does not independently sell goods, products, works, services (essentially it is a costly unit - a representative office of the parent organization in the region);

· Scheme 4 – a structural unit is allocated to a separate balance sheet, has current accounts, and independently sells goods, products, works, and services.