The scope of duties of the accountant of the material table includes operations related to the movement of goods and materials in the enterprise. He is in charge of accounts for accounting for relationships with counterparties and buyers, materials and stocks for the implementation of production economic activity.
The duties of a material accountant are to ensure that the accounting of various goods and materials of the company is competent. Main responsibilities include:
A competent accountant-materialist will perform his job duties qualitatively, using the available theoretical and practical knowledge in this field of activity. When hiring such an employee, certain requirements are established for his knowledge and skills in the field of inventory accounting.
Like any other employee, the accountant of the material table must have certain knowledge in their field of activity. This information covers a wide range of issues and thematic areas, including:
Having the appropriate knowledge, an accountant for accounting for goods and materials will perform his duties in strict accordance with applicable law. In addition, an employee in this position is required to meet certain qualification requirements that are established for accountants for goods and materials.
An accountant materialist must meet the qualification requirements for this position. They are in the following points:
The requirements can be expanded by the employer depending on the specifics of the company's activities, and there may also be a requirement for experience in this type of activity. The requirements for the accountant of the material desk and his duties are fixed in a special document - the job description.
Accountant-materialist, whose duties are reduced to accounting for the movement of goods and materials at the enterprise, before being hired and performing necessary action is obliged to familiarize himself with the job description under the signature. It is on the basis of this document that the employee will work at the enterprise as an accountant of the material table, and therefore must clearly understand his functions, duties and rights.
The job description clearly and fully discloses information on this position, including:
Job description can be developed on the basis of the Professional Standard "Accountant" and the Unified Qualification Guide, which indicate the duties of an accountant of goods and materials in the performance of official functions. Moreover, if a group of accountants of the material desk works at the enterprise, their duties should be identical, as well as functions, rights, and responsibilities, since they are employees belonging to the same group of specialists.
The profession of an accountant is in demand in any officially registered company. This is facilitated by many tasks, without which it is difficult to imagine entrepreneurial activity. According to federal law number 402, accounting, its maintenance is the responsibility of any economic organization, from the moment of its opening until the official termination of activities. The entrepreneur is given the right to entrust the performance of this function to any official of his organization, as well as to conclude an agreement on the provision of services by a third-party company. Along with the need for accounting, its importance for the company itself is undeniable. Reporting allows you to make more correct management decisions based on an understanding of the real state of affairs in the company. This article will acquaint you with the job description of an accountant for accounting for goods and materials, and also form ideas about the features of activities within this profession.
According to the law of our country, accounting is not a right, but an obligation that every economic entity must comply with from the moment state registration until the official termination. Thus, failure to perform this activity or violation of the procedure for its implementation is a sufficient reason for imposing sanctions on the company from the state.
One of the purposes for which accounting is carried out is to supply government agencies information about transactions related to the property of the company. The meaning of this activity is the correct calculation of taxes. Every organization should be interested in this.
An equally important goal for which accounting is carried out is to receive the right economic decisions. The collected information gives an idea of the state of the company, allows you to change its policy in a timely manner in order to achieve the highest economic results, and at least allow the organization to avoid losses as a result of making not the most profitable decisions.
Accounting is the collection of information organized by the firm about transactions that are related to its property. The data obtained through this tool is recorded either on paper or on software media.
Each enterprise is obliged to carry out control of primary documentation. This process is the recording of information about changes in the capital of the company that have arisen as a result of the implementation of certain business transactions. Primary documents include those that testify to the conduct of economic actions that led to changes in the state of the organization. The data contained in the primary documentation is entered into the accounting registers.
Before moving on to the job description of an accountant for accounting for goods and materials, you need to understand what it is this species activities. Companies have to deal with tangible property, which is constantly moving as a result of the implementation of activities. These are the materials needed for production, and finished products. Accounting for goods and materials in accounting is a timely reflection of operations performed on tangible property.
Any transactions related to the property of the company are documented. In order to improve the convenience and speed of this activity, inventory accounting programs are used. For specialists in this field of activity, their knowledge is mandatory. Training "1C: Accounting" allows you to maintain professional accounting in many areas of the company's business activities.
The job description of an accountant for accounting for goods and materials includes those requirements that are necessary for the high-quality implementation of work in the relevant area. However, what operations does this activity include?
May be represented by inventories (which are used in the manufacturing process of products), work in progress and ready-to-sell products, as well as assets that are needed for management. Accounting for goods and materials is carried out on the basis of primary documentation.
Accounting for inventory items includes the following operations:
The job description of an accountant for accounting for goods and materials describes the duties, rights and areas of responsibility. So, what are the responsibilities of an employee of this professional field? The accountant must:
It is also recommended that employees in this area of professional activity undergo training in 1C: Accounting. This improves the quality of reporting.
In carrying out his activities, the accountant has a number of rights. He takes part in the discussion of decisions concerning his field of activity. If necessary, may involve other employees in the implementation of the work, after agreement with the head. In the performance of his duties, he has the right to use information received from other employees and departments. Along with this, the accountant may contact his management to request assistance in providing conditions for the quality performance of his duties.
Like any other employee, the accountant is responsible for the quality of the work he performs, for the offenses committed, for causing material damage to the company, and also for non-compliance with the standards of the organization.
Regardless of the specific direction of accounting, an accountant is a very important employee in any officially registered company. This employee helps to cope with the tax aspect of entrepreneurship. But its benefits to the organization do not stop there. The information with which the accountant works is the basis for making business decisions in any company.
Accountant - specialist top level qualifications. The range of his duties is determined by the area of accounting work for which the accountant is appointed responsible. We will tell you about the duties of an accountant on materials in our consultation.
The duties of an accountant of a material group include the general duties of an accountant, provided for in particular by the All-Russian classifier of occupations OK 010-2014, with the peculiarity that they relate mainly to sections related to accounting for goods and materials.
Also, to determine the labor functions of an accountant of the material table, you can use (approved by Order of the Ministry of Labor of Russia dated February 21, 2019 N 103n).
So, for example, within the framework of the labor function “Acceptance for accounting of primary accounting documents on the facts of economic life economic entity» the following main labor actions of an accountant on materials can be distinguished:
A specific list of functional duties of an accountant for goods and materials can be provided in employment contract or job description.
1. Purpose
This instruction regulates the labor activity of the Manager of the Logistics Department of Sibgeoproekt LLC (hereinafter referred to as the "Company").
2. Concepts and abbreviations
Job description - a document that establishes duties, rights, powers and responsibilities, tasks of an official, scope of work performed.
3. General provisions
3.1. The Logistics Department Manager (hereinafter referred to as the “OMTS Manager”) is a full-time employee of the Company and belongs to the category of employees.
3.2 The OMTS Manager reports directly to the Deputy General Director for General Affairs of the Company.
3.3. OMTS manager is hired and fired by order Director General Companies.
3.4. The duties of the OMTS Manager in the event of his temporary absence are performed by a person appointed by the General Director, who is fully responsible for the quality and timeliness of their performance.
3.5. A person with a higher education is appointed to the position of OMTS Manager without presenting requirements for work experience.
3.6. The OMTS manager must know:
— regulatory legal acts, regulations, instructions, other guidance materials on logistics and documents relating to the procedure for concluding contracts with suppliers;
- basics market economy;
- organization of work on the procurement of goods and materials;
- methods and procedure for the development of current and prospective plans for logistics, inventory standards for inventories, the procedure for drawing up applications for materials, concluding contracts with suppliers;
- organization of accounting for supply and warehouse operations and the procedure for reporting on the implementation of the logistics plan;
— methods of business communication;
— methods and means of determining the quality of purchased products;
- organization of loading and unloading operations;
- the possibility of using computer technology for the implementation of calculations and accounting for supply operations, the rules for its operation;
— rules and procedure for acceptance, dispatch and delivery of products, orders Vehicle;
— conditions of storage and transportation of purchased products;
- organization of storage facilities;
– forms and procedure for registration of acceptance documents;
— basics of labor organization;
- internal labor regulations;
— rules and regulations of labor protection and fire safety.
3.7. In his activities, the OMTS Manager should be guided by:
3.8. Requirements for personal qualities:
Developed business and communication skills, susceptibility, ability to work in a team, quick switching in work, honesty, initiative, good self-control of behavior, working memory, diligence, ability to perceive criticism, high efficiency, conscientiousness, responsibility for the result.
4. Job responsibilities
OMTS Manager:
4.1 Participates in the marketing research of the market of suppliers of goods and materials necessary for the life of the Company.
4.2 Carries out work to provide the Company with all necessary for its
production activities with material resources (materials, components, tools, spare parts, etc.) and their rational use in accordance with the Procurement Regulations.
4.3 Collects applications for material resources, determines the Company's need for material resources, draws up monthly Procurement Plans.
4.4 Participates in the development and implementation of measures to improve the efficiency of use material resources(saving material resources, reducing costs associated with their acquisition, delivery and storage, replacing expensive and scarce materials).
4.5 Carries out work on the purchase of products from suppliers in accordance with the concluded
contracts that determine the nature and volume of deliveries, as well as their payment.
4.6 Carries out quality control of purchased goods and materials.
4.7 Maintains operational records of the movement of material resources, the presence of unused inventories.
4.8 Prepares, in accordance with the established procedure, documentation for the purchased
products.
4.9 Controls the availability of necessary devices and the condition of vehicles,
intended for transportation, the correctness of loading and unloading operations and, if necessary, the rational placement of products.
4.10 Monitors compliance with labor protection requirements during loading and unloading operations.
4.11 Hands over the delivered products to the warehouse, draws up the established acceptance documentation.
4.12 Manages the Company's warehousing (receipt, accounting, movement of goods and materials in the warehouse, ensuring the availability of the balances of the main goods and materials installed in the warehouse, compliance with the rules for storing inventory items in the warehouse.).
4.13 Prepares the established reporting on the implementation of the Company's Procurement Plan
4.14 Ensures, within its competence, the protection of information constituting a commercial secret and other information of a confidential nature.
5. Rights
The OMTS manager has the right to:
5.1. enjoy the benefits and rights established for the Company's employees in accordance with the employment contract;
5.2. get acquainted with the decisions of the Company's management regarding its activities;
5.3. independently make decisions within the framework of official duties;
5.4. make proposals for improving the work of the Company and the division, as well as for improving the moral and psychological climate and working conditions;
5.5. make suggestions, seek help on production issues from the immediate supervisor;
5.6. receive upon request from managers structural divisions and specialists of the Company information and documents necessary for the performance of their duties;
5.7. sign and endorse documents within their competence;
5.8. give orders, instructions and control their execution by subordinate divisions and employees of the Company within the limits of the functions enshrined in the organizational documents.
5.9 enter into relationships and represent the interests of the Company in third-party institutions and organizations to resolve operational issues related to the performance of their duties.
6. Responsibility
The OMTS Manager is responsible for:
6.1. for failure to perform (improper performance) of their official duties provided for by this job description - within the limits determined by the current labor legislation of the Russian Federation;
6.2. 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;
6.3. for causing material damage - within the limits determined by the current labor, criminal and civil legislation of the Russian Federation;
6.4. for the consequences of decisions taken by him that go beyond the limits established by this DI, the Company's internal labor regulations and the legislation of the Russian Federation;
6.5. for the disclosure of confidential information that became known in the course of performing official duties - within the limits determined by the current labor and administrative legislation of the Russian Federation.
6.6. for failure to take measures to suppress the identified violations of labor protection, fire safety and other rules that pose a threat to the activities of the Company and its employees.
7 .Working conditions
7.1 The mode of operation of the OMTS Manager is determined in accordance with the Internal Labor Regulations established by the Company.
7.2 In connection with the operational need, the OMTS Manager is obliged to go on business trips (including local ones).
Labor law does not regulate the development of special documents that define the scope of duties, rights and responsibilities of each specialist in the enterprise. However, in practice, the job description of an accountant for materials is an organizational and administrative document, acquaintance with which occurs at the time of the conclusion of an employment contract.
I approve
[position title, signature, transcript of the person authorized for approval - usually the manager]
[date of sighting]
Job description of an accountant on materials [name of organization, institution]
The basis for the development and approval of this job description are the norms of the Labor Code of the Russian Federation, Order of the Ministry of Labor No. 1061n dated 12/22/2014. Others involved in the compilation regulations defining the legal relationship between the employer and the employee.
1.1. The basis for the appointment is the order of the head of the institution.
1.2. The applicant is subject to a mandatory requirement for secondary vocational education in the field of finance, confirmed by a diploma. Seniority and experience in the field of accounting do not matter.
1.3. The specialist is subordinate to the chief accountant of the enterprise.
1.4. The theoretical training of a materials accountant should include general questions of law and economics, as well as special questions:
The functionality of the accountant on materials [name of organization, institution] is represented by:
2.1. Doing accounting on company-owned materials.
2.2. Calculation of the actual cost of materials.
2.3. Reception and processing of primary documentation.
2.4. Reflection on the accounting accounts of all operations with materials.
2.5. Calculation at the actual cost of materials, taking into account the costs incurred.
2.6. Drawing up acts of reconciliation with contractors.
2.7. Preparation of reports in the framework of their activities.
2.8. Solving issues of receivables and payables.
2.9. Inventory of materials.
2.10. Maintaining and storing documentation.
2.11. [Other functionality, taking into account the specifics of the work of the institution].
The material accountant is authorized to demand and receive:
3.1. Full social package provided for by the labor law of the Russian Federation.
3.2. Reports and other information about the functioning of the company, necessary for the performance of assigned duties, from your boss or from other departments directly.
3.3. Support for the manager in the implementation of the functionality and the implementation of the rights provided for in this document.
3.4. Draft administrative documents and local acts of the organization affecting its activities.
3.5. Participation in meetings dealing with material handling issues.
3.6. Equipment and relevant SanPiN standards workplace, as well as other conditions for the implementation of the functionality in full.
3.7. Advanced training through participation in courses, seminars and other educational forms.
3.8. [Other rights provided for by internal local acts of the institution].
The current norms of the Labor Code, the Criminal Code, the Code of Administrative Offenses, the Civil Code of the Russian Federation make it possible to hold the accountant for materials liable:
4.1. For negligence or complete neglect of their duties under these instructions.
4.2. For violation of the law in the process of performing assigned functions.
4.3. For damage to the property of the employer.
The development of the job description was carried out on the basis of [name, number and date of the document].
Head of Human Resources: [length] [signature] [date of compilation]
Approved: [position] [length] [signature] [date of approval]
Familiarized with the instruction: [decoding] [signature] [date of familiarization]
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The job description is one of the means of managing the work of subordinates, carefully outlining the scope of their duties and powers. It is this document that is used when determining the degree of guilt of an employee in disputable situations. The more carefully and accurately all sections and paragraphs of the job description are spelled out, the better.
This document does not have a unified form, therefore, each company has the right to independently develop a job description for its accountants, taking into account real working conditions and the duties they perform.
As a standard, there are four main parts in the content of the document:
However, the compiler has the right to expand the number of sections.
The instruction is drawn up in a single copy, agreed with the immediate supervisor of the employee and approved by the head of the enterprise. After that, the text is introduced under the signature of each accountant, handing him a copy of the document.
In the header of the document (upper right part), an approval visa is affixed to the head of the enterprise or his deputy responsible for personnel policy issues. The “Approve” stamp is supplemented by the title of the position, signature and transcript, as well as the date of approval of the document. The full name of the circular is indicated in the center from a new line. The first paragraph contains a list of normative acts, taking into account which the entire document was compiled.
The heart of any job description detailed description the functionality of an accountant, taking into account all the features of the work of the institution. If a company employs several material accountants with differing responsibilities, this should be reflected in the individual instructions. The maximum detail is a guarantee of the absence of disputes and a clear understanding of the specialist's work.
Effective fulfillment of the assigned duties is impossible without giving the accountant some terms of reference. They are explained in detail in this section. In addition to the rights provided for by labor legislation, an employee may have other rights: to interact on professional issues with the administration, colleagues, etc. The same principle applies here as in the preparation of the second section: the more clearly and in more detail the rights are formulated, the better.
This section reflects possible sanctions and penalties in case of violation by the accountant of his duties. A mandatory point is about the compliance of the measures taken with the norms of Russian labor law.
Taking into account the specifics of the work of the institution, additional sections can be distinguished that describe in more detail the working conditions of a particular specialist, taking into account shifts and other parameters important for the performance of the functionality. In some cases, it is advisable to reflect the work of an accountant with documents in a separate section: which journals he fills out, which reports to whom and in what time period he provides, etc. Since operations with materials require constant contact with materially responsible persons, it is advisable to single out a special section in this document that describes interaction of a specialist with the MOT and other departments of the enterprise.
The last line of the job description contains a link to the document that served as the basis for its development. Below are the visas of all interested persons with a transcript and the date of signing:
