Work plan:
1. Job Responsibilities chief accountant
2. Chief Accountant must know
3. Qualification requirements
4. Job description head of the accounting department for receipts and expenditures of funds - chief accountant.
5. Literature
Job Responsibilities
1. Organizes accounting economic- financial activities and control over the economical use of material, labor and financial resources, the safety of the property of the enterprise.
2. Forms in accordance with the legislation on accounting accounting policy, based on the structure and characteristics of the enterprise, the need to ensure its financial stability.
3. Leads the work on the preparation and adoption of a working chart of accounts, forms of primary accounting documents used to process business transactions for which there are no standard forms, development of forms of documents of internal financial statements, as well as ensuring the procedure for conducting inventories, monitoring business transactions, compliance with processing technology accounting information and document flow.
4. Provides a rational organization of accounting and reporting at the enterprise and its divisions based on the 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 presentation of complete and reliable accounting information about activities of the enterprise, its property status, income and expenses, as well as the development and implementation of measures aimed at strengthening financial discipline.
5. Organizes accounting of property, liabilities and business transactions, incoming fixed assets, inventory items and Money, timely reflection on the accounting accounts of operations related to their movement, accounting for production and distribution costs, execution of cost estimates, sales of products, performance of works (services), results of the economic and financial activities of the enterprise, as well as financial, settlement and credit operations.
6. Ensures the legality, timeliness and correctness of the execution of documents, the preparation of economically sound reporting estimates of the cost of products, work (services) performed, payroll 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 in banking institutions, funding capital investments, repayment in due time of debts to banks on loans, as well as the deduction of funds for material incentives for employees of the enterprise.
7. Monitors compliance with the procedure for processing primary and accounting documents, settlements and payment obligations, spending the fund wages, for the establishment of official salaries for employees of the enterprise, conducting inventories of fixed assets, inventory and cash, audits of the organization of accounting and reporting, as well as documentary audits in the divisions of the enterprise.
8. Participates in the conduct economic analysis economic and financial activities of the enterprise according to accounting and reporting data in order to identify on-farm reserves, eliminate losses and unproductive costs.
9. Takes measures to prevent shortages, illegal spending of funds and inventory items, violations of financial and economic legislation.
10. Participates in the preparation of materials on shortages and theft of funds and inventory items, controls the transfer, if necessary, of these materials to the investigative and judicial authorities
11. Takes steps to save financial resources to ensure the financial stability of the enterprise.
12. Interacts with banks on the placement of free financial resources on bank deposits(certificates) and the acquisition of highly liquid government securities, control over the conduct of accounting operations with deposit and loan agreements, securities.
13. Conducts work to ensure strict observance of staff, financial and cash discipline, estimates of administrative and other expenses, the legality of writing off shortages from accounting accounts, accounts receivable and other losses, the safety of accounting documents, their execution and delivery in the prescribed manner to the archive.
14. Participates in the development and implementation of sound planning and accounting documentation, progressive forms and methods of accounting based on the use of modern computer technology.
15. Ensures the preparation of a balance sheet and operational summary reports on income and expenditure of funds, on the use of the budget, other accounting and statistical reporting, submitting them in the prescribed manner to the relevant authorities.
16. Provides methodological assistance to employees of business units on accounting, control, reporting and economic analysis. Supervises accounting staff.
The chief accountant must know:
1. legislation on accounting;
2. resolutions, orders, orders, other guidelines, methodological and normative materials higher, financial and auditing bodies on the organization of accounting and reporting, as well as those related to the economic and financial activities of the enterprise;
3. civil law, financial, tax and economic legislation;
4. structure of the enterprise, strategy and prospects for its development; provisions and instructions for the organization of accounting at the enterprise, the rules for its maintenance;
5. procedure for registration of transactions and organization of document circulation by accounting areas;
6. forms and procedure for financial settlements;
7. methods of economic analysis of the economic and financial activities of the enterprise, the identification of on-farm reserves;
8. procedure for acceptance, posting, storage and expenditure of funds, inventory and other valuables;
9. rules for settlement with debtors and creditors;
10. creditors; terms of taxation of legal and individuals;
11. the procedure for writing off shortages, receivables and other losses from accounting accounts;
12. rules for conducting inventories of funds and inventory values;
13. procedure and terms for compiling balance sheets and reporting; rules for conducting inspections and documentary audits;
14. modern means of computer technology and the possibility of their application to perform accounting and computational work and analysis of the production, economic and financial activities of the enterprise;
15. advanced domestic and overseas experience improving the organization of accounting;
16. economy, organization of production, labor and management;
17. fundamentals of production technology;
18. market methods of management;
19. labor legislation;
20. Rules and norms of labor protection.
Qualification Requirements
Higher professional (economic) education and experience financial and accounting work, including in managerial positions, not less than
JOB DESCRIPTION
HEAD OF DEPARTMENT OF ACCOUNTING INCOME AND EXPENDITURE
RESOURCES - CHIEF ACCOUNTANT
1.1. The head of the accounting department for the receipt and expenditure of funds - the chief accountant (hereinafter referred to as the chief accountant) ensures that the ongoing business operations comply with the law
Russian Federation, control over the movement of property and the fulfillment of obligations.
1.2. The chief accountant is appointed to the position and dismissed by the head of the department.
1.3. Acceptance of delivery of cases upon appointment and dismissal of the chief accountant is formalized by an act after checking the status of accounting and reporting.
1.4. The chief accountant reports directly to the manager of the branch and the head of the Accounting and Funds Distribution Department
1.5. During the absence of the chief accountant (business trip, vacation, illness, etc.), the rights and obligations of the chief accountant are transferred to the deputy head of the accounting department for the receipt and expenditure of funds, which is announced by order of the department.
2. Functions
The chief accountant ensures control over the reflection on the accounting accounts of all business transactions carried out, the provision of operational information on financial condition departments, compiling financial statements in a timely manner and conducting an economic analysis of the financial and economic activities of the department.
3. Job responsibilities
3.1. The chief accountant, carrying out the organization of accounting on the basis of the established rules for its maintenance, is obliged to ensure:
The use of modern means of automation of accounting and computing work, progressive forms and methods of accounting;
Full accounting of incoming cash, inventory and fixed assets, as well as timely reflection in accounting of operations related to their movement;
Reliable accounting of the execution of the budget of the OPFR, estimates of expenses for the maintenance of the apparatus of the department;
Accurate accounting of the results of economic and financial activities of the department in accordance with established rules;
Correct accrual and timely transfer of payments to the state budget, contributions to the state social insurance, repayment of debts to banks on credits (loans) in due time, allocation of funds to funds and reserves;
Participation in the work on registration of materials on shortages and theft of funds and inventory items and control over the transfer, in appropriate cases, of these materials to the judicial and investigative authorities;
Preparation of reliable financial statements based on primary documents and accounting records, submitting it in due time to the relevant authorities;
Implementation (together with other divisions and services) of an economic analysis of the economic and financial activities of the department according to accounting and reporting data in order to identify on-farm reserves, prevent losses and unproductive expenses;
Preservation of accounting documents, their execution and transfer in the prescribed manner to the archive.
3.2. The chief accountant, together with the heads of the relevant departments and services, is obliged to carefully control:
Compliance with the established rules for registration of acceptance and release of inventory items;
The correctness of spending the wage fund, the establishment of official salaries, strict observance of staff, financial and cash discipline;
Compliance with the established rules for conducting an inventory of funds, inventory items, fixed assets, settlements and payment obligations;
Collection of receivables in due time and repayment accounts payable, observance of payment discipline;
The legality of write-offs from balance sheets of shortages, receivables and other losses.
3.3. The chief accountant is obliged to actively participate in the preparation of measures that prevent the formation of shortages and the illegal expenditure of funds and inventory, violations of financial and economic legislation.
In case of detection of illegal actions of officials
(registration, misuse of funds and other violations and abuses) the chief accountant reports this to the manager of the department for action.
3.4. The documents that serve as the basis for the acceptance and issuance of funds and inventory items, as well as credit and settlement obligations, are signed by the branch manager and the chief accountant or persons authorized by them. Granting the right to sign documents to these persons must be issued by order of the department. The above documents without the signature of the chief accountant or persons authorized by him are considered invalid and should not be accepted for execution by financially responsible persons and employees of the accounting department of the department.
3.5. The chief accountant is prohibited from accepting for execution and execution documents on transactions that are contrary to the law and the established procedure for accepting, storing and spending money, inventory items.
In case of disagreement between the manager of the department and the chief accountant on the implementation of certain business transactions, documents on them can be accepted for execution from a written order of the manager of the department, who bears full responsibility for the consequences of such transactions.
3.6. Requirements of the chief accountant for documenting transactions and submission to the accounting department required documents and information are mandatory for all divisions and services of the department.
For non-fulfillment or violation of the instructions of the chief accountant arising from the implementation of the duties assigned to him, the perpetrators may be deprived, by order of the manager of the department, of bonuses in whole or in part, and, if necessary, be held accountable in the manner prescribed by law.
4.1. The chief accountant establishes official duties for employees subordinate to him, so that each employee knows the range of his duties and is responsible for their implementation. Employees of other departments and services involved in accounting, on the organization and maintenance of accounting and reporting, are subordinate to the chief accountant.
4.2. Appointment, dismissal and relocation of financially responsible persons (cashiers, warehouse managers and others) is carried out in agreement with the chief accountant.
4.3. Contracts and agreements concluded by the department for the receipt or release of inventory items and for the performance of work or services, as well as orders and instructions on the establishment of official salaries, wage increments and bonuses for employees are preliminarily reviewed and endorsed by the chief accountant.
4.4. The chief accountant has the right:
Require the heads of departments, and, if necessary, the head of the department to take measures to strengthen the safety of the property of the department, ensure the correct organization of accounting and control, in particular, the revision of overestimated and outdated consumption rates of materials and other standards; improving storage facilities, proper organization of acceptance and storage of materials and other valuables, increasing the validity of the release of these valuables for the needs of the department; taking measures to improve control over the correct application of norms and standards;
Check in the structural divisions of the department compliance with the established procedure for accepting, posting, storing and spending money, inventory and other valuables;
Prepare proposals for the reduction of bonuses or the deprivation of bonuses for heads of departments and structural divisions that do not ensure compliance with the established rules for registration primary documentation, primary accounting and other requirements for the organization of accounting and control.
5. Responsibility
5.1. The chief accountant is responsible in the following cases:
Incorrect accounting, resulting in neglect in accounting and distortions in financial statements;
Acceptance for execution and execution of documents on transactions that contradict the established procedure for accepting, posting, storing and spending money, inventory and other valuables;
Untimely and incorrect reconciliation of transactions on settlement and other accounts in banks, settlements with debtors and creditors;
Violations of the procedure for writing off balance sheets of shortages, receivables and other losses;
Drawing up unreliable financial statements due to the fault of the accounting department;
Other violations of the provisions and instructions for the organization of accounting.
5.2. The chief accountant is responsible on an equal basis with the head of the department:
For violation of the rules and regulations governing financial and economic activities;
For violation of the deadlines for submitting monthly, quarterly and annual accounting reports and balance sheets to the relevant authorities.
5.3. Disciplinary, material and criminal liability of chief accountants is determined in accordance with the current legislation.
6. Qualification requirements
6.1. Persons with higher professional (economic, financial and economic) education and experience in financial and accounting (financial and economic) work in senior positions for at least 5 years are appointed to the position of chief accountant.
6.2. When evaluating the quality of the work of the chief accountant and deciding on the suitability of his position, it is taken into account that the chief accountant:
Comprehensively owns modern accounting methodology in the conditions of market relations;
Knowledge of applicable law and regulations on accounting, reporting and analysis of financial and economic activities, banking operations and taxation;
He systematically improves his qualifications in training centers, courses and seminars with confirmation of the relevant certificates and certificates.
Literature
Qualification directory of positions of managers, specialists and other employees
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Majority individual entrepreneurs perfectly cope with accounting and reporting without an accountant, taking these responsibilities upon themselves. What cannot be said about legal entities- as a rule, limited liability companies keep accounting in full, and in this case, one cannot do without a specialist, and sometimes a whole staff of accountants.
Moreover, in many organizations, not a single transaction goes through without the consent of the chief accountant and not a single invoice is paid. The chief accountant is rightfully considered the second person in the enterprise after the director: he is endowed with broad powers and is responsible for the entire material and financial block of the company. And the terms of reference, the list of duties and the level of responsibility of the head of accounting are necessarily recorded in the job description of the chief accountant of an LLC.
The preparation of the job description of accounting employees should be approached with due attention. A complete and detailed definition of the scope of duties of the chief accountant, his rights and areas of responsibility are dictated by the need for strict regulation of the activities of a person whose signature is on all financial documents organizations.
The design of the job description of the chief accountant is a problem for the management of the enterprise. As a rule, the authorities do not deal with such issues on their own, but delegate them to the personnel service. In turn, the HR manager is not always sufficiently versed in the content of managerial functions and features. financial policy firms to take into account all the nuances in the preparation of such an important document. If the job description does not clearly spell out the powers and responsibilities of a specialist, this, most likely, may result in the chief accountant not fulfilling part of his duties, committing erroneous actions and the emergence of conflict situations in the organization.
For a competent drafting of a document, it is not enough to take type specimen the job description of the chief accountant of an LLC, it is necessary to involve the management of the company, the legal department for consultations. This will allow to determine the scope of the rights and obligations of the second person of the company as fully as possible, to document the set of rules that the employee will be guided by in his work. It is worth remembering that the scope of the company leaves its mark on the functions performed by the accounting department. The content of the work of the chief accountant in public catering, retail trade, industrial enterprise or in vehicles - in each case it will have its own specifics, which should also be taken into account when writing service instructions.
The responsibility that lies on the shoulders of the chief accountant implies special requirements for the applicant for this position. The candidate must have comprehensive knowledge in their field, have high level qualifications and extensive experience. So, typical conditions for appointment to the position of chief accountant are:
In his official activities, the chief accountant must be guided by the norms of the legislation of the Russian Federation and internal local acts of the company, which implies a good knowledge of:
A list of documentation that is mandatory for study and execution by all employees of the organization, as well as for those occupying specific positions, in our case, the chief accountant, should be included in the job description.
Violation of the listed normative acts, non-performance or dishonest performance by the chief accountant of his duties entails serious liability for him:
The job description of an accountant outlines the range of his direct duties related directly to keeping records, reporting LLC, compliance with cash and financial discipline, establishes the degree of responsibility for failure to perform these actions. But, since the chief accountant is a managerial position, his competence also includes the development of the accounting policy of the enterprise, the organization and control of the work of the accounting department and other management functions. The administration of the enterprise can set certain goals and objectives for the chief accountant, as the head of the unit, and they should also be reflected in the job description.
Here is an approximate list of duties of the chief accountant of an LLC that must be recorded on paper.
Another point that is important to reflect in the job description is the relationship of the chief accountant with the company's administration: whether he will execute orders only from the head of the company himself or obey his deputies, other senior employees, and if so, on what issues. This paragraph should be included in the document in order to avoid conflict situations and for a clear distribution of powers between employees. The text of the finished instruction must be approved by all persons superior to the chief accountant and submitted for approval to the director.
When an employee receives a new position, he must first familiarize himself with all the working nuances. These data are systematized in the job description - a detailed document that regulates the activities of the chief accountant from A to Z.
Based on the instructions, the employee can prove his case in the field of labor law, find out his rights and obligations, scope of activity and responsibility for mistakes made. The document also indicates the knowledge that the chief accountant should have. Before you begin your duties, you can analyze the requirements for the job in order to correctly assess your strengths.
A job description can be developed at each enterprise, regardless of the form of ownership and the amount of profit.
The document has a certain structure. The sequence of presentation of information by sections may be different, but the instruction must necessarily consist of the following items:
At its discretion, the management of the organization may include sections on the level of qualification of a specialist and his knowledge, working conditions and the right to sign. If desired, the document may also cover other fundamental issues related to the quality of accounting.
The document must be signed by the head, sometimes a signature of his deputy is also required. The chief accountant is obliged to familiarize himself with the job description and confirm his agreement with his signature.
The instruction begins with the section "General provisions". It gives an idea of the principles of accounting at a particular enterprise, makes the necessary accents and comments, points out the nuances in the work.
This paragraph includes a bit from all sections, summarizing the information into a single abstract. This part of the document may indicate that the main function of the chief accountant is timely accounting with control over the use of resources. different kind for the smooth operation of the enterprise. Accounting is appointed by a separate division, which cannot be included in other departments. The chief accountant reports to the management of the organization. The manager has the right to appoint and dismiss an employee, based on the norms of the Labor Code and other regulations.
This section indicates the wishes about the level of education of a specialist and his work experience. It almost always requires higher education, but there are times when its absence is made up for by practice and experience in this field. If there is no chief accountant in the workplace, then his duties should be delegated to his deputy or a person from the state who can cope with the task. He must also be familiar with the instructions.
This paragraph regulates the procedure for accepting and transferring cases in the event that the chief accountant leaves his place temporarily or permanently. The conditions and terms for checking the reporting data and the level of accounting are prescribed. Also here you can find information about the powers of a specialist in the field of disposing of funds, liability and the algorithm for disposing of commodity and material assets.
"General information" can also be supplemented by other sub-clauses if they reveal the principle of accounting and contribute to the ideal accounting discipline.
Often this part is skipped and not given due attention to it. This is fraught with errors and incidents, because it contains important aspects for successful accounting and analysis.
The section on responsibilities is one of the largest. It is always described in great detail to avoid controversial situations. Usually the duties of the chief accountant at different enterprises are similar, but there are also individual features.
The duties of the chief accountant include:
At the chief accountant a large number of responsibilities. But all of them are easily doable if you follow the rules of bookkeeping, exclude fraud and other illegal actions.
An accountant must responsibly approach the performance of his functions, otherwise he may even incur criminal punishment.
A qualified specialist also has a list of rights that must be provided by top management. These include the right to develop norms and obligations for subordinates and the ability to demand from them a clear implementation. Also, the chief accountant can dismiss, move and appoint staff units, if there are reasons for this. This decision must first be agreed with the manager.
The ability to analyze, approve, reject agreements, contracts, orders and other documentation within the framework of existing powers is another right of the chief accountant. He may require the heads of the preservation departments material values, conducting accounting activities in order to prevent theft. Chief accountants have the right to demand from management to improve accounting, tax, warehouse accounting, to revise the norms for the cost of raw materials and labor resources and improvement of the regulatory framework, which is being developed within the enterprise.
The chief accountant also has the right to receive complete and real information about the financial condition of the organization, because he is fully responsible for the correctness of accounting. Incorrectly provided data or deliberately distorted information removes responsibility from the employee. There is a right to review the bonuses of employees in the event that they did not achieve the set conditions or the work was performed poorly. The chief accountant may also recommend reducing bonuses and allowances if the financial situation of the enterprise requires it.
The same system applies to damage to the production process or the organization as a whole. A specialist can develop a scheme for deducting a penalty from wages. In narrow production areas, the chief accountant has individual rights that are unique to this segment. He also has the rights that all employees have. These include: the right to rest, vacation, absence due to illness, etc.
Requirements for the level of knowledge of the employee, each manager puts forward in individually. It all depends on personal wishes, the specifics of work, wages and other important factors.
There is a standard list of knowledge that the chief accountant should have:
To know if the management does not require too much from the chief accountant, you need to familiarize yourself with the legislation, the Charter of the enterprise, internal regulations, orders within the organization.
Accounting requires the most responsible approach. When the chief accountant starts work, he takes responsibility for its results. Compliance with legal norms, internal regulatory documents- necessarily, otherwise the specialist may be reprimanded, and in the worst cases, may even be fired. Cases of criminal liability of the chief accountant are also not uncommon, if the fact of theft, etc. has been proven.
The chief accountant is responsible if:
There are such types of legal responsibility of the chief accountant:
When the issue of punishment is considered, the reason for the commission of the situation is taken into account. This may be intent (direct or indirect) or negligence (negligence or arrogance).
The degree of punishment may vary depending on how often the employee makes mistakes. If the mistake was made once and did not have serious consequences, then you can limit yourself to a reprimand. But in the event that the violations are systematic or this entailed penalties, then administrative punishment is indispensable.
A clear definition of punishment contributes to a sense of responsibility and is an incentive for quality work.
The accountant may also bear responsibility after he has left the position.
In order for the work process to be fruitful and the functions of an accountant to be fully performed, it is necessary to provide decent working conditions. The discipline of responsibility and order must be established in the team, ethics and moral standards must be observed.
The workplace must be equipped with the necessary furniture, safety items (safe, fireproof cabinets, etc.). Particular attention should be paid to computer equipment, because the activity of a modern accountant is impossible without accounting programs. This section specifies the algorithm for leaving on business trips, if the workflow requires it.
Harmful working conditions are also regulated. If the chief accountant, when conducting an inventory, audit or other activities, has to travel to facilities where there are harmful working conditions, then this should be previously agreed with him. The chief accountant can be allocated official transport in order to quickly cope with his tasks.
The work schedule should be normalized, processing can be additionally encouraged. Working conditions at each enterprise are different, so it is important for the employee to analyze this section in the job description. It is no less important than the duties or rights of the employee.
The job description of the chief accountant is one of the basic documents that fully covers his activities, conditions, principles and prospects for work. Having studied the information, we can conclude what incentives and punishments an employee can expect, what powers he has and the degree of influence on others.
Properly designed instructions will avoid misunderstandings and conflict situations. It is not mandatory, like the Charter of the enterprise or the Collective Agreement, for example, but with the help of this document many working points can be clarified.
Also, the advantage of the job description is that it can be adjusted during the operation of the enterprise. The introduction of new items will improve the quality of work of the chief accountant and open up new facets of activity.
I. General provisions
1. The chief accountant belongs to the category of managers.
2. A person who has a higher professional (economic, financial and economic) education and at least 5 years of experience in financial and accounting (financial and economic) work in senior positions is appointed to the position of chief accountant.
3. Appointment to the position of chief accountant and dismissal from it is made by the director of the enterprise.
4. The chief accountant must know:
4.1. Accounting legislation.
4.2. Decrees, orders, orders, other guidance, methodological and normative materials of higher, financial and auditing bodies on the organization of accounting and reporting, as well as those related to the economic and financial activities of the enterprise.
4.3. Civil law, financial, tax and economic legislation.
4.4. The structure of the enterprise, strategy and prospects for its development.
4.5. Regulations and instructions for the organization of accounting at the enterprise, the rules for its maintenance.
4.6. The order of registration of operations and the organization of document circulation by areas of accounting.
4.7. Forms and procedure for financial settlements.
4.8. Methods of economic analysis of the economic and financial activities of the enterprise, the identification of intra-economic reserves.
4.9. The procedure for acceptance, posting, storage and expenditure of funds, inventory and other valuables.
4.10. Settlement rules for debtors and creditors.
4.11. Conditions of taxation of legal entities and individuals.
4.12. The procedure for writing off from accounting accounts of shortages, receivables and other losses.
4.13. Rules for conducting inventories of cash and inventory items.
4.14. Procedure and terms of drawing up balance sheet and reporting.
4.15. Rules for conducting inspections and documentary audits.
4.16. Modern means of computer technology and the possibility of their application to perform accounting and computational work and analysis of the production, economic and financial activities of the enterprise.
4.17. Advanced domestic and foreign experience in improving the organization of accounting.
4.18. Economics, organization of production, labor and management.
4.19. Fundamentals of production technology.
4.20. Market Methods management.
4.21. Legislation on labor and labor protection of the Russian Federation.
4.22. Rules and norms of labor protection, safety measures, industrial sanitation and fire protection.
7. The chief accountant manages the employees of the accounting department of the organization.
8. During the absence of the chief accountant (business trip, vacation, illness, etc.), his duties are performed by a deputy (in the absence of such a person appointed in the prescribed manner), who acquires the appropriate rights and is responsible for the proper performance of the duties assigned to him.
II. Job Responsibilities
Chief Accountant:
1. Carries out the organization of accounting of the economic and financial activities of the enterprise and control over the economical use of material, labor and financial resources, the safety of the property of the enterprise.
2. Forms an accounting policy in accordance with the legislation on accounting, based on the structure and characteristics of the enterprise, the need to ensure its financial stability.
3. Leads work on:
3.1. Preparation and adoption of a working chart of accounts, forms of primary accounting documents used to process business transactions, for which standard forms of internal accounting documents are not provided.
3.2. Ensuring the order of carrying out inventories.
3.3. Control over the conduct of business operations, compliance with the technology of processing accounting information and the procedure for document flow.
4. Provides:
4.1. Rational organization of accounting and reporting at the enterprise and in its divisions based on the 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.
4.2. Formation and timely submission of complete and reliable accounting information about the activities of the enterprise, its property status, income and expenses.
4.3. Development and implementation of measures aimed at strengthening financial discipline.
5. Organizes:
5.1. Accounting for property liabilities and business transactions, incoming fixed assets, inventory and cash.
5.2. Timely reflection on the accounts of accounting operations related to their movement.
5.2. Accounting for the costs of production and circulation, execution of cost estimates, sales of products, performance of works (services), results of the economic and financial activities of the enterprise.
5.3. Accounting for financial, settlement and credit operations.
6. Provides:
6.1. Legality, timeliness and correctness of paperwork.
6.2. Preparation of economically justified reporting costing of products, works (services).
6.3. Payroll calculations.
6.4. Correct calculation and transfer of taxes and fees to the federal, regional and local budgets, insurance premiums to state off-budget social funds, payments to banking institutions, funds for financing capital investments.
6.5. Repayment in due time of debts to banks on loans.
6.6. Deductions of funds for material incentives for employees of the enterprise.
7. Controls:
7.1. Compliance with the procedure for processing primary and accounting documents, settlements and payment obligations.
7.2. Spending the wage fund.
7.3. Establishment of official salaries for employees of the enterprise.
7.4. Conducting inventories of fixed assets, inventory and cash.
8. Organizes audits of the organization of accounting and reporting, as well as documentary audits in the structural divisions of the enterprise.
9. Participates in the economic analysis of the economic and financial activities of the enterprise according to accounting and reporting data in order to identify intra-economic reserves, eliminate losses and unproductive costs.
10. Takes measures to prevent shortages, illegal spending of funds and inventory items, violations of financial and economic legislation.
11. Participates in the preparation of materials on shortages and theft of funds and inventory items, controls (ensures) the transfer, if necessary, of these materials to the investigative and judicial authorities.
12. Carries out:
12.1. Interaction with banks on the placement of free financial resources on bank deposits (certificates) and the acquisition of highly liquid government securities.
12.2. Control over the conduct of accounting transactions with deposit and loan agreements, securities.
13. Conducts work to ensure strict observance of staff, financial and cash discipline, estimates of administrative and other expenses, the legality of writing off balance sheets of shortages, receivables and other losses, the safety of accounting documents, as well as their execution and delivery in the prescribed manner in archive.
14. 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.
15. Ensures the preparation of a balance sheet and operational summary reports on income, expenditures of funds, on the use of the budget, other statistical reporting, and their submission in the prescribed manner to the relevant authorities.
16. Provides methodological assistance to employees of business units on accounting, control, reporting and economic analysis.
18. Informs the director of the enterprise about all identified shortcomings in the work of the accounting department of the enterprise, structural divisions with a mandatory explanation of the reasons for their occurrence, as well as a proposal for ways to eliminate them.
19. Supervises the employees of the accounting department of the organization.
20. Establishes official duties for employees subordinate to him and takes measures to ensure their fulfillment.
21. Coordinates the appointment, dismissal and relocation of financially responsible persons.
22. Conducts instructing materially responsible persons on the issues of accounting and safety of valuables that are in their custody.
III. Rights
The chief accountant has the right:
1. Act on behalf of the accounting department of the enterprise, represent its interests in relations with other structural divisions of the enterprise and other organizations on economic, financial, and other issues.
2. Submit proposals for the management of the enterprise to improve its activities.
3. Request the necessary information from the structural divisions of the enterprise and independent specialists.
4. Submit for consideration by the director of the enterprise:
4.1. Representations on the appointment, transfer and dismissal of employees of the accounting department.
4.2. Offers:
On the encouragement of distinguished employees;
Bringing to material and disciplinary responsibility violators of industrial and labor discipline.
5. Independently conduct correspondence with the structural divisions of the enterprise, as well as other organizations on issues that are within the competence of the accounting department and do not require the decision of the director of the enterprise.
6. Require the director of the enterprise (other managers) to assist in the performance by the chief accountant of the duties and rights provided for by this job description.
7. Interact:
7.1. With the heads of all structural divisions on the financial and economic activities of the organization.
7.2. With the personnel department - on the selection, admission, dismissal, relocation of materially responsible persons and employees of the structural unit headed by him.
IV. A responsibility
The Chief Accountant is responsible for:
1. For improper performance or non-performance of their official duties provided for by this job description - to the extent determined by the current labor legislation of the Russian Federation.
2. For offenses committed in the course of carrying out their activities - within the limits determined by the current administrative, criminal and civil legislation of the Russian Federation.
3. For causing material damage - within the limits determined by the current labor and civil legislation of the Russian Federation.
The job description of the chief accountant is developed to streamline labor relations. It contains a list of qualification requirements, necessary knowledge and skills, functional duties, rights of the person holding this position, as well as information regarding his working conditions, responsibilities.
Functional responsibilities of the chief accountant may vary depending on the place of work ( state-financed organization, private enterprise, LLC).
1. The chief accountant belongs to the category of "managers".
2. Appointment or dismissal from the position of chief accountant is carried out in accordance with the order of the director of the enterprise.
3. A person with a higher economic Education and experience in financial and economic work, including in managerial positions, for at least five years.
4. The chief accountant reports to the director of the organization.
5. During the absence of the chief accountant, his functional duties are performed by another official, as reported in the order for the institution. The acting chief accountant has the rights and is responsible under this job description.
6. The chief accountant must know:
7. The chief accountant is guided in his activities by:
The Chief Accountant is responsible for the following:
1. Management of employees of the accounting department of the enterprise.
2. Coordination of the appointment, dismissal of employees and the movement of materially responsible persons of the organization.
3. Guidance and assistance in the preparation of internal accounting documents of the organization.
4. Coordination with the director of the direction of spending funds from the accounts of the enterprise.
5. Implementation of an economic analysis of the economic and financial activities of the organization.
6. Participation in events internal control, warning violations of the law, the formation of shortages, unreasonable spending of funds.
7. Signing of documents that serve as the basis for the circulation of funds, inventory items, the implementation of credit and settlement obligations.
8. Control:
9. Implementation:
10. Assistance in carrying out audits of the organization's accounting records, documentary audits in its divisions.
11. Security:
12. Development and implementation of measures of financial discipline.
The chief accountant has the right:
1. To take part in the development and establishment of official duties for employees subordinate to him.
2. Determine the order for all departments and services of the enterprise documentation operations and presentation of documents.
3. To take part in the coordination of appointments, dismissals of employees, the transfer of materially responsible persons.
4. Consider, propose changes, approve contracts, agreements concluded by the organization.
5. Require the heads of departments, if necessary - from the director of the enterprise, to take measures that contribute to the preservation of the values of the institution, the implementation of the correct organization of accounting.
6. Check in the entrusted divisions of the organization following the established procedure for receiving, handling, storing, spending money, inventory and other valuables.
7. Act on behalf of the organization within their competence.
8. To put forward proposals for the consideration of the management of the enterprise regarding the improvement of the accounting department.
The Chief Accountant is responsible for:
1. Causing material damage to the organization, its employees.
2. Improper performance of their own duties.
3. Non-compliance with orders, instructions, instructions, including the preservation of trade secrets and confidential information.
4. Violation of labor discipline, internal labor regulations, safety and fire protection.
1. The working conditions of the chief accountant are determined by:
