Job description of the accounting department. Job description for an accountant in the production department - example. What to include in a job description

An accountant is a specialist whose duty is to document economic and financial accounting for an enterprise. In his work, the accountant strictly follows the established regulations of the current legislation.

The main areas of accounting activities include: wages, cash, currency transactions and warehouse.

In addition, many large enterprises have a whole staff of highly qualified accountants, each of whom is engaged in a certain type of activity, and each accountant has his own job responsibilities:

  • implementation accounting;
  • reception and control of everything;
  • calculation wages;
  • carrying out operations that are associated with the movement of cash and fixed assets, as well as various commodity and material assets;
  • deduction cash to insurance services, tax authorities, trade union or pension funds.

accountant:

  • ability to operate with large cash flows;
  • knowledge of tax and labor codes;
  • work in special accounting programs;
  • mandatory knowledge of the basics of statistics, economics and mathematics.

A qualified accountant who is well versed in everyone and, accordingly, tax legislation, is an irreplaceable worker in the enterprise. After some time, such professionals rightfully occupy the position of chief accountant. But as a result, the accountant’s responsibility also increases.

The responsibilities of an accountant include:

  • accounting at the enterprise;
  • participation in the development and further activities directly aimed at the rational and correct use of resources;
  • receiving and monitoring primary documentation;
  • reflection on the accounts of transactions related to the constant movement of cash and fixed assets, inventory items;
  • calculation and further transfer of taxes and other fees to the local and federal budgets, various payments in banking institutions, insurance contributions to extra-budgetary state funds, and more;
  • providing investors, creditors, managers, auditors with reliable accounting reports.

In addition, the accountant's job responsibilities include: developing a working chart of accounts; participation in the implementation of economic analysis of financial and economic activity organizations; ensuring the safety of documents; formation, accumulation and maintenance of a database on the organization’s accounting; execution of the leader.

Depending on the direction of accounting activity, accountants at an enterprise can carry out certain type activities, so they have their responsibilities. The job responsibilities of a materials accountant include conducting documentary audits of the economic activities of the organization to carry out accounting of the property available at the enterprise, timely registration of the audit results, providing the necessary recommendations to facility managers to eliminate the detected causes of deficiencies and violations, monitoring the accuracy of the accounting of fixed and material assets , registration of incoming and outgoing documents, and more.

The accountant bears financial responsibility to the employing organization, as well as to state and non-state control bodies.

Download free accountant job description

Job description is being developed using the qualification directory of positions and the professional standard for accountants. The document refers to a local regulatory act governing the relationship between employee and employer.

The instruction is issued to the employee for review against signature before signing the employment contract.

The job description contains information including general provisions, job responsibilities, rights and responsibilities.

The accountant's instructions should include:

  • condition on non-disclosure of confidential information;
  • the right to make proposals for improving work;
  • information about financial liability.

Job responsibilities

In any production, in any institution, public or private, the accounting profession occupies a leading place. What type of work does this employee do?

  • draws up documents, maintains accounting books, prepares interim calculations, which are checked by the chief accountant;
  • calculates salaries and issues them to employees;
  • calculates payment for sick leave, travel allowances, and vacation pay;
  • is engaged in accounting and monitors the movement of finances;
  • takes into account the costs and income of the company;
  • prepares and submits financial reports in a timely manner;
  • carries out accounting using modern computer programs;
  • delivers on time tax reporting;
  • monitors the timely repayment of bank loans;
  • participates in the inventory of cash and inventory items

Only a qualified specialist can master accounting, competently maintain primary accounting documents, prepare reports, monitor changes in legislation and correctly apply them in their work. regulations. Depends on his work financial well-being every enterprise.

Profstandart

Adopted back in 2014. The professional standard lists the requirements not only for the level of education and experience, but also for the skills and knowledge of this specialist. Its use is mandatory in those parts of the qualification requirements that are provided, for example, by laws.

The professional standard minimized the requirements for the level of education of a simple accountant. To occupy this position, a candidate for the vacancy only needs to have an average vocational education. The work experience requirements are at least three years.

As for functional responsibilities, they remained unchanged.

Let's take a closer look at what requirements employers place on applicants.

  • the person must have at least 3 years of experience as an accountant.
  • have at least a secondary vocational education with an economic focus
  • must know the legislation on the organization of accounting;
  • know the rules of registration, systematization, processing and storage of documents
  • know the plan and correspondence of accounts;
  • be able to organize document flow in areas of accounting;
  • know the procedure for reflecting in the accounting accounts transactions related to the movement of fixed and cash assets, inventory items;
  • know labor legislation;
  • know the rules and regulations of labor protection, safety precautions, including fire safety;
  • be able to work in special accounting computer programs.

The accounting department of the organization is headed by chief accountant, who is appointed and dismissed by the head of the organization.

The main task of the chief accountant is to organize management of the process of functioning and development of the accounting system in the management structure of the organization.

Chief accountant: details for an accountant

  • Accounting for expenses for medical examination of the chief accountant

    Hired as a chief accountant (there is a certificate of services rendered)? Is it possible... to be hired as a chief accountant (there is a certificate of services rendered)? Can... individual hired for the position of chief accountant are included in the usual expenses... hired for the position of chief accountant can be taken into account as part of general business... hiring work is mandatory (if the chief accountant spends more than half of the time at the computer...

  • Is it mandatory to apply professional standards to the chief accountant?

    Application of professional standards in relation to the chief accountant? Does having an active... capacity as a chief accountant of a commercial enterprise for over 5 years confirm compliance with the professional standard of a chief accountant? The chief accountant is employed... application of professional standards in relation to the chief accountant? Does it confirm the presence of a current... are not mandatory for the position of chief accountant of a limited liability company carrying out...

  • For the first time – publication of information on the average monthly salary of managers, their deputies and chief accountants on the Internet

    Payments of managers, deputy managers, chief accountants of state extra-budgetary funds of the Russian Federation, territorial... worked out by the head, deputy head, chief accountant of full calendar months; calculation... Average monthly salary of a manager (his deputies, chief accountant) / Average monthly salary of employees Average monthly salary... salaries of managers, deputy managers, chief accountants of state extra-budgetary funds of the Russian Federation, ...

  • Absence of the chief accountant in the workplace

    Accounting work in the absence of the chief accountant. Execution job responsibilities chief accountant implies continuity. Therefore... the organization has the position of deputy chief accountant, this employee replaces the chief accountant, for example, during... a temporary transfer of an employee to the position of chief accountant, the manager must make additional... deputy heads of the organization, chief accountant. In this case, the chief accountant is obliged to compensate the real...

  • Auditors found violations. Is the chief accountant threatened with dismissal due to loss of confidence?

    Under the leadership of the general director and chief accountant, it was carried out in violation of legislative... . The auditors pointed out the failure of the chief accountant to fulfill his obligations to present a complete and reliable... the circumstances were qualified as a violation by the chief accountant of the terms of the agreement concluded with her... reception, storage, transportation, distribution). The position of the chief accountant is not named in the List of Positions... due to the change of management and the dismissal of the chief accountant, the information on...

  • New rules for the chief accountant of a commercial organization

    For accountants of commercial organizations. The chief accountant demands among the named changes the key... accomplished facts of economic life. For the chief accountant, for example, such an exemption is not..., because it is obvious that chief accountants have rather limited opportunities for the indicated... and a change was made according to which the chief accountant has the right to establish requirements (by drawing up... the employee did not comply with the written requirement chief accountant? Will the latter be released...

  • Does the manager have the right to recover from the chief accountant the amount of benefits not accepted for offset by the Social Insurance Fund?

    There is no reason to believe that the chief accountant caused damage to the organization. Absence... in question, it can be argued: the actions of the chief accountant who did not ensure the safety of certificates of incapacity for work... payment of benefits. On bringing the chief accountant to financial liability In accordance... established by the employment contract concluded with the chief accountant. Accordingly, if the employment contract... provides for full financial liability, the chief accountant can only be held liable...

  • The accountant refused the tax office

    I decided to involve administrative responsibility The chief accountant, whose duties included preparation... issued a resolution in which he found the chief accountant guilty and imposed a fine of.... Two superior courts The chief accountant was found guilty. But Supreme Court... conclusions that in the case under consideration the chief accountant had the right not to submit documents...

  • When does artificial “fragmentation” of a business become a tax crime?

    Taxpayer organization; chief accountant (accountant in the absence of a chief accountant position on staff); other persons... who actually performed the duties of a manager or chief accountant (accountant). Other employees of the organization who formalize... who persuaded the manager, chief accountant (accountant) of the organization or other employees to commit it...

  • Errors in the calculation and payment of wages

    Labor costs for the chief accountant were assigned by order to perform duties..., 60.2 of the Labor Code of the Russian Federation, no additional labor agreement was concluded with the chief accountant... it is stated in employment contract chief accountant, calculated in the amount of the subsidy from... justified: additional payment of wages to the chief accountant at the expense of the subsidy provided... to heads of organizations and their deputies, chief accountants and their deputies, heads of branches...

  • New professional standard for an accountant

    Additional requirements may apply. Chief accountant of a credit organization and chief accountant of a non-credit financial organization... separate divisions Possible job titles – chief accountant; – chief (manager, director) ... additional requirements. Chief accountant of a credit organization and chief accountant of a non-credit financial organization... additional requirements. Chief accountant of a credit organization and chief accountant of a non-credit financial organization...

  • Reflection of accounts payable as part of non-operating income

    Acts of reconciliation of mutual settlements, signed by the chief accountants of both parties to the agreement. In accordance with... ;402-FZ “On Accounting”, the chief accountant organizes the maintenance of accounting and... evidence to confirm that the chief accountant of the company, signing acts of reconciliation of mutual... was signed on the part of the defendant only by the chief accountant and not contain links to... limitation period, since they were signed by the defendant’s chief accountant, who does not have the appropriate authority...

  • Salaries of management staff of sports institutions

    Positions of manager, deputy manager and chief accountant of the organization. The average monthly salary of a manager... performing work as a manager, deputy manager, chief accountant for combining professions (positions) with... part-time with a deputy manager, chief accountant in calculating the ratio of the average monthly salary... average monthly salary of a deputy manager, chief accountant organization and average monthly salary...

  • Organization of the accounting department of a telecom operator

    Human. The positions in the department are as follows: chief accountant; Deputy Chief Accountant; accountant (three people). Like... a person. The positions in the department are as follows: chief accountant; Deputy Chief Accountant; accountant (three people). General... this responsibility is for the deputy chief accountant or the chief accountant himself. Depending on the accepted... reporting for the reporting period. Responsibilities of the chief accountant. We propose that the chief accountant be given the following responsibilities: compiling...

  • When will an accountant be responsible for the company’s debts?

    Not an accountant. Dismissal does not relieve the chief accountant from financial responsibility. After removal... remember that: The chief accountant is responsible for the mistakes of his subordinates. The chief accountant will not compensate for lost profits... from liability. A chief accountant without subordinates is still a chief accountant. A retired chief accountant can be held... accountable. Whoever performs the functions of the chief accountant...

This Regulation on Accounting reveals the main functions and tasks of the accounting department of an enterprise, as well as the rights and responsibilities of the accounting department.

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1. General provisions

1.1. This Regulation on the accounting department of the Financial Department of the Company (hereinafter referred to as the Department) is an internal document of the Company that defines legal status, tasks and functions, structure and formation procedure, rights and responsibilities of the Accounting Department.

1.2. Accounting is a structural unit of the Department and reports to the Chief Accountant, as well as the Financial Director of the Company in accordance with the organizational structure of the Company and the order General Director Companies.

1.3. The accounting department in its activities is guided by the legislation of the Russian Federation, the Charter of the Company, decisions of the Board of Directors of the Company, internal documents of the Company, instructions of the Chief Accountant, Financial Director and these Regulations.

1.4. The accounting department interacts with structural divisions in the manner determined by the Company’s internal documents.

2. Main tasks of accounting

2.1. Maintaining reliable accounting, tax and management accounting financial and economic activities of the Company.

2.2. Formation and submission of accounting, tax and management reporting of the financial and economic activities of the Company.

2.3. Interaction with state tax and other authorities within the limits of their competence.

2.4. Interaction with counterparties and financial institutions within the limits of its competence.

2.5. Making payments in cash and non-cash form in the manner determined by the Company’s internal documents.

2.6. Tax planning. Monitoring of current legislative and regulatory documents.

3. Basic functions of accounting

3.1. Formation of accounting and tax policies in accordance with current legislationvom and the needs of the Company;

3.2. Preparation and adoption of a chart of accounts, forms of primary accounting documents used for registration of business transactions, development of forms of internal accounting documents;

3.3. Timely provision of complete and reliable accounting and management informationinformation about the activities of the Company, its property status, income and expenses;

3.4. Implementation of activities aimed at strengthening financial discipline;

3.5. Accounting for all business transactions of the Company;

3.6. Accounting for the execution of the Company's budgets;

3.7. Tax accounting of the Company, preparation and timely submission oflog and other reporting required by law;

Materials accountant

A materials accountant is an employee who keeps documentary records of all materials received by the organization in accordance with legal requirements.

Such an accountant belongs to the category of specialists and must have an appropriate level of education, not lower than secondary specialized education. The length of service requirements depend on the wishes of the employer.

Job description of materials accountant

The job description of a materials accountant is drawn up by an employee of the human resources department or an employee responsible for labor protection at the enterprise, and is submitted for approval to the employee’s immediate supervisor. The latter makes his own adjustments, and the instructions from the sample turn into a full-fledged document, which is submitted for approval to the head of the organization.

The employee must be familiar with the job description upon employment. All changes made to the document should also not pass by the employee - he must sign as confirmation that he knows about the adjustment of job responsibilities.

Don't know your rights?

If for some reason an employee refuses to sign in the column for familiarization with the job description, then a report about this is drawn up and signed in the presence of the commission. But this does not relieve the employee from liability in case of improper performance of his official duties.

The job description of a materials accountant consists of the following sections:

  1. General provisions.
    This part of the document includes the procedure for the appointment and dismissal of a materials accountant, as well as issues of replacement in the event of his absence from the workplace. We recommend indicating in general provisions name of the position and structural unit of the employee in accordance with that approved in the organization staffing table and qualification requirements for the employee.
  2. Functions and tasks.
    The main areas of activity of a materials accountant are indicated here. As a rule, these include the acceptance and documentary recording of all materials entering the organization.
  3. Job responsibilities.
    This section includes a list of the main responsibilities of a materials accountant. These include:
    • accounting of all materials owned by the enterprise;
    • calculation of the actual cost of materials;
    • acceptance and processing of primary documentation;
    • reflection on the accounting accounts of all transactions with materials;
    • compiling calculations based on the actual cost of materials, taking into account the costs incurred;
    • drawing up reconciliation reports with counterparties;
    • preparation of reports as part of its activities;
    • interaction with other services and resolving issues of receivables and accounts payable;
    • organization of materials inventory;
    • performing work on storing documentation.
  4. Rights.
    The section contains a list of employee rights with which he is entitled to properly perform his work. A number of rights of an accountant correlate with the responsibilities of other employees. For example, when it comes to the following rights:
    • requesting information from employees of the enterprise on issues of its activities;
    • gaining access to the organization’s information resources;
    • requiring colleagues to perform work, the results of which are necessary for submitting a report;
    • advanced training, etc.
    However, there is a list of general rights that are typical for any employee of an institution. For example:
    • obtaining decisions from the manager to study projects in the field of activity;
    • making proposals to superiors to improve the quality of their work, etc.
  5. Responsibility.
    An accountant is always a financially responsible person. However, in addition to this type of responsibility, this section usually includes disciplinary (in case of failure to perform / improper performance of official duties) and administrative (for example, for violation of deadlines for submitting reports to the tax office).

You can download a sample job description for a materials accountant on our website.

Thus, the job description of a materials accountant includes the main directions of his activities and lists the responsibilities and rights with which he is endowed to carry out the labor process. The employee’s signature on the document means his agreement with all the provisions stated in it.



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