Job Responsibilities of a Financial Accountant. Responsibilities of an accountant

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 the 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

  Employed as a chief accountant (there is an act of services rendered)? Is it possible ... to be hired as a chief accountant (there is an act of services rendered)? It is possible ... an individual hired for the position of chief accountant, are included in the costs of ordinary ..., employed for the position of chief accountant, can be taken into account as part of general business ... acceptance of work is mandatory (if the chief accountant spends more than half...

• Is it necessary to apply professional standards in relation to the chief accountant?

  Applying professional standards to the chief accountant? Does having a current ... as chief accountant of a commercial enterprise for more than 5 years confirm compliance with the professional standard of a chief accountant? The chief accountant is employed... applying professional standards to the chief accountant? Does the presence of a valid ... 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 heads, chief accountants of state off-budget funds of the Russian Federation, territorial ... worked by the head, deputy head, chief accountant of full calendar months; calculation ... The average monthly salary of the head (his deputies, chief accountant) / The average monthly salary of employees

• Absence of the chief accountant at the workplace

  Accounting work in the absence of the chief accountant. The performance of the duties of the chief accountant implies continuity. Therefore ... the organization has the position of deputy chief accountant, this employee replaces the chief accountant, for example, during ... temporary transfer of an employee to the position of chief accountant, the head must draw up an additional ... deputy head of the organization, chief accountant. In this case, the chief accountant is obliged to reimburse the real ...

• The auditors found violations. Does the chief accountant face 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 to the chief accountant's failure to fulfill his obligations to provide complete and reliable ... circumstances were qualified as a violation by the chief accountant of the conditions concluded with her ... reception, storage, transportation, distribution). The position of the chief accountant is not named in the List of positions ... by 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 requires among the named changes the key ... fait accompli of economic life. For the chief accountant, for example, such an exemption is not ..., because it is obvious that chief accountants have quite limited opportunities to the specified ... and a change has been made, according to which the chief accountant has the right to establish requirements (by filling out ... the employee did not comply with the written requirement of the chief accountant? Will the latter be released ...

• Is the manager entitled to recover from the chief accountant the amount of benefits not accepted by the FSS for offset?

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

• Accountant refused tax

  She decided to bring to administrative responsibility the chief accountant, whose duties included preparation ... issued a resolution in which she found the chief accountant guilty and imposed a fine on ... . Two higher courts found the chief accountant guilty. And here Supreme Court... conclusions that in the case under consideration the chief accountant had the right not to submit documents ...

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

  taxpayer organization; chief accountant (accountant in the absence of the position of chief accountant in the state); other persons ... who actually performed the duties of a manager or chief accountant (accountant). Other employees of the organization who draw up ... inciting the head, chief accountant (accountant) of the organization or other employees to commit it ...

• Errors in the calculation and payment of wages

  The chief accountant was charged with the performance of duties by order ..., 60.2 of the Labor Code of the Russian Federation, no additional labor was concluded with the chief accountant ... it is spelled out in the chief accountant's employment contract, calculated in the amount of a subsidy from ... justified: additional payment wages to the chief accountant at the expense of a subsidy provided by ... heads of organizations and their deputies, chief accountants and their deputies, heads of branches ...

• New professional standard for an accountant

  There are additional requirements. Chief accountant of a credit institution and chief accountant of a non-credit institution financial organization... separate subdivisions Possible job titles – chief accountant; - chief (manager, director) ... additional requirements. Chief accountant of a credit institution and chief accountant of a non-credit financial institution... additional requirements. Chief accountant of a credit institution and chief accountant of a non-credit financial institution...

• 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 accounting and ... evidence to confirm that the chief accountant of the company, signing the acts of reconciliation of mutual ... are signed by the defendant only by the chief accountant and do not contain references to ... limitation of actions, since they are signed by the chief accountant of the defendant, who does not have the appropriate authority ...

• Salary of the management of sports institutions

  Positions of the head, deputy head and chief accountant of the organization. The average monthly salary of the head ... performance of work by the head, deputy head, chief accountant in combining professions (positions) with ... part-time with the deputy head, chief accountant in the calculation of the ratio of the average monthly salary ... the average monthly salary of the deputy head, chief accountant organization and average monthly salary...

• Organization of the work of the accounting department of the telecom operator

  Human. Positions in the department are as follows: chief accountant; chief accountant's assistant; accountant (three people). As a man. Positions in the department are as follows: chief accountant; chief accountant's assistant; accountant (three people). General ... this duty on the deputy chief accountant or the chief accountant himself. Depending on the adopted ... reporting for the reporting period. Duties of the chief accountant. We suggest that the chief accountant be charged with the following duties: compiling ...

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

  Not an accountant. Dismissal does not release the chief accountant from liability. After the suspension ... remember that: The chief accountant is responsible for the mistakes of subordinates. The chief accountant cannot compensate for lost profits ... from liability. A chief accountant without subordinates is still a chief accountant. A retired chief accountant can be brought to ... responsibility. Who performs the functions of the chief accountant, he ...

An accountant is a specialist whose duty is to keep documentary economic and financial records in 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 which is engaged in a certain type of activity, while each accountant has his own job responsibilities:

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

accountant:

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

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

The duties of an accountant include:

• bookkeeping at the enterprise;
• participation in the development and further activities directly aimed at the rational and proper use of resources;
• acceptance and control of primary documentation;
• reflection on the accounts of transactions related to constant movement cash and fixed assets, goods and materials;
• calculation and further transfer of taxes and other fees to the local and federal budgets, various payments to banking institutions, insurance contributions to off-budget state funds, and more;
• providing investors, creditors, managers, auditors with reliable financial statements.

In addition, the job responsibilities of an accountant include: development of 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 accounting of the organization; leader's performance.

Depending on the direction of accounting activities, accountants in the enterprise can carry out a certain type of activity, so they have their own responsibilities. The duties of the accountant on materials include conducting documentary audits of the economic activities of the organization for the accounting of the property available at the enterprise, timely execution of the results of the audit, providing the necessary recommendations to the managers of facilities to eliminate the detected causes of shortcomings and violations, monitoring the accuracy of accounting for fixed and material assets , registration of income and expenditure documents, and more.

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

Reading 7 min. Views 8 Published on 01.04.2018

The accountant is one of the main officials in many enterprises. People unfamiliar with the duties of an accountant often ask about the reasons for the high privileges of members of this profession. The task of this official is to maintain all the primary documentation of the company. Filling out accounting books, preparing documents for tax authorities, business transactions and other tasks are among the main functions of the representatives of the accounting department. Today we propose to consider what is included in functional responsibilities accountant and learn about the nuances of this profession.

Any organization needs an accountant's job description, because every company has this specialist

What does an accountant do

The term "accountant", literally translated from German language, means book holder. The first representatives of this profession appeared more than ten centuries ago. On the territory of ancient India, specialists involved in accounting were valued Agriculture. In these times, representatives of the profession in question were called bookkeepers.

The term "accountant" was coined by the Roman emperor Maximilian in the fifteenth century. Around the same time, the famous Italian Luca Pacioli wrote his treatise On Accounts and Records, which is considered one of the first books on accounting. It was in this book that information was given about the job descriptions of accountants. On the territory of Russia, the profession in question was introduced by Peter the Great at the beginning of the eighteenth century.

Since its inception, the profession of an accountant has gained high popularity and demand in the labor market. Quite often we hear the question: what does an accountant do? The task of this official includes the document flow of the organization and constant monitoring of changes in the Tax Code and other administrative documents.

The legislation puts accounting activities in a very strict framework, since the financial condition of the enterprise depends on the actions of this official.

It should be noted that the duties of this specialist in different enterprises may vary. In this matter, it is of great importance legal status companies and size entrepreneurial activity. In the conditions of small companies, accountants, as a rule, combine several activities.

At enterprises with a developed structure, there is a whole department that deals with business operations and document management. Each specialist of this department is highly qualified and performs certain tasks prescribed in the job description. Some of the specialists count the company's inventory, others are engaged in financial transactions, and still others accompany foreign exchange transactions. A similar department is managed by the chief accountant, whose task is to control the labor process of the unit entrusted to him. In addition, this official is responsible for all financial transactions that are carried out on the territory of the enterprise.

It should be noted that many highly qualified specialists combine several positions at different enterprises, dealing with document management in several companies.

Job Responsibilities accountants vary depending on the scope of the company

Specialist Qualification Requirements

Having dealt with the question of what an accountant does at various enterprises, we should talk about the requirements for representatives of this profession. It should be noted that these requirements apply not only to professional, but also to personal qualities. In order to realize your potential in this area, you must have perseverance and have a mathematical mindset. The job of an accountant is to process a large number various data. Any mistake in the calculations can adversely affect the activities of the entire company, so this specialist should have an increased concentration of attention in any situation.

Professional knowledge is also important. The financial sector, economics and statistics, the theory of personnel management are only a small part of the areas in which an accountant should understand. This profession involves constant self-development, aimed at career and increasing knowledge. To achieve this goal, it is necessary to attend various events where training sessions and seminars are held. In addition, you should study all changes in legislation that are related to accounting. Applicants for this position are required to:

• bookkeeping skills;
• knowledge of the Tax Code;
• economic education (secondary specialized or higher);
• ability to use a computer at the level of a confident user;
• skills in specialized computer applications.

It is important to pay attention to the fact that in international corporations, applicants for this vacancy are subject to more stringent requirements. One of them is the ability to conduct international financial reporting.

According to statistics, specialists aged twenty-three to fifty years are in high demand in the labor market. The level of wages of a representative of this profession depends on qualifications and experience in the economic sphere. It should be mentioned that it is accountants who have the highest prospects for rapid advancement in career ladder due to the specific features of the profession.

A sample accountant job description taken from one company may not be suitable at all for another.

Job description of a specialist

To begin with, it should be said that the job responsibilities of an accountant are drawn up directly by the management of the company . The content of this document depends on the specifics of the company's activities. It is important to note that there are no standards governing the content of job descriptions, which allows employers to independently decide what functions the accountant will perform. Based on the foregoing, we can say that the job responsibilities of specialists in different enterprises will differ. In this matter, it is important to take into account the financial and economic structure of the department and the scope of the specialist.

An applicant wishing to receive the position in question must familiarize himself with his duties before an employment agreement is concluded. Neglect of this rule removes all subsequent liability from the official associated with a negligent attitude to his duties. It is important to pay attention to the fact that such instructions should contain various information about upcoming activities in the enterprise. This information helps to prevent the development of disputes and conflicts between the official and the head of the enterprise. IN large companies, on the territory of which entire accounting departments operate, each official must have individual powers and instructions.

The development of job descriptions can be carried out both by the direct head of the company and by a personnel employee. One of important rules drawing up such documentation - the involvement of an experienced lawyer. The completed and approved instruction must be certified by the company seal. This document is made in three copies, one of which is transferred to the employee, the second to the head of the department, and the third is stored in the personnel department. It should also be said that the list of job responsibilities given in this document, depends on the size of the range of responsibility of the specialist.

What does the job responsibilities of a specialist include?

The functions of an accountant in an enterprise depend on the scope of the company. Guided by the basic rules for compiling such a document, you can prepare your own instructions that will be used in a particular enterprise. The job description of an accountant includes:

1. Preparation of payroll calculations, according to the tariffs established by the state.
2. Preparation of calculations of tax payments for the reporting period.
3. Support of transactions with suppliers and customers.
4. Filling out tax returns and other types of documents submitted to the tax office.
5. Maintaining a book of accounting, which records the movement of financial resources and inventory of the company.
6. All financial transactions related to the purchase of raw materials and consumables, which includes the preparation of primary documentation and the preparation of financial statements.

The specialty of an accountant is one of the most demanded professions in the field of economics and finance today.

In addition to all of the above, the work of an accountant includes attracting additional sources of income, working with financial documents and inventorying the inventory of the enterprise. This means that a specialist needs to prepare various contracts, consignment notes and acts of acceptance and transfer of goods and materials.

Cooperation with financial institutions and execution of management orders is the direct task of the person conducting accounting activities. In some situations, it may be necessary to involve a specialist to participate in investment activities and other projects of the company. One of the last tasks of the official in question is the preparation of various documents that may be required by employees of the company.

The general set of job responsibilities of employees of the accounting department is recorded in the Qualification Directory of Positions. This handbook has been approved by the Ministry of Labor Russian Federation in one thousand nine hundred and ninety-eight. It is this document that regulates the duties of many officials involved in the enterprise. In the event that the chief accountant for some reason cannot perform his labor duties, these functions are assigned to his assistant. In this case, all responsibility for the actions taken and decisions made assigned to an official acting as a specialist temporarily.

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Job description
chief accountant

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1. General Provisions

1.1. The chief accountant is hired and dismissed by order of the director of the enterprise.

1.2. The chief accountant reports directly to the director of the enterprise, and on certain issues coordinates his work with the deputy director for financial matters and personnel.

1.3. A person who has a higher professional (economic, financial and economic) education and experience in financial and accounting (financial and economic) work in senior positions for at least ……… years is appointed to the position of chief accountant.

1.4. In his activities, the chief accountant is guided by:
- legislative and regulatory documents regulating the issues of accounting and reporting;
- teaching materials on relevant issues;
- orders and instructions of the director of the enterprise;
- internal labor regulations;
- the charter of the enterprise;
- this job description.

1.5. The chief accountant must know:
- legislation on accounting;
- civil law, financial and tax legislation;
- legislative acts, resolutions, orders, orders, guidance, methodological and regulatory materials of financial and control and audit bodies on the organization of property accounting and reporting on the financial and economic activities of the enterprise;
- the structure of the enterprise, the forms and methods of accounting, the forms and procedure for documenting financial settlements related to the movement of fixed assets, inventory and cash in the enterprise;
- provisions, instructions and rules for organizing and maintaining accounting records at the enterprise;
- plan and correspondence of accounts;
- organization of document flow in accounting areas;
- methods of economic analysis of the economic and financial activities of the enterprise;
- rules for the operation of modern computer technology for accounting and computing work and analysis of the economic and financial activities of the enterprise;
- the procedure for acceptance, accounting, storage and expenditure of inventory items and cash;
- features of taxation of legal entities and individuals;
- rules for settlement with debtors and creditors;
- the procedure for writing off shortages, receivables and other losses from accounting accounts;
- rules for conducting documentary audits, inventories of funds and inventory items;
- the procedure and terms for compiling balance sheets and reporting;
- economics, organization of labor and management;
- market methods of managing;
- labor legislation;
- Rules and norms of labor protection.

1.6. During the absence of the chief accountant, his duties are performed by his deputy, appointed in the prescribed manner and bearing full responsibility for the proper performance of the duties of the chief accountant.

2. Functions

The chief accountant has the following functions:
- management of accounting staff and organization of work to improve their skills;
- management of accounting and reporting at the enterprise;
- development and formation of accounting policy at the enterprise;
- providing methodological assistance to subordinate employees on accounting, control and reporting;
- control of the correct execution of accounting documentation, timely transfer of taxes and fees to the budgets of different levels, payments to banking institutions, preparation of payroll calculations;
- identification of on-farm reserves;
- implementation of measures to reduce unproductive costs and losses;
- introduction of modern technical means and information technologies accounting;
- control of observance by subordinate executors of the requirements of legislative and regulatory legal acts on labor protection.

3. Job responsibilities

The chief accountant performs:
3.1. Organization of accounting of economic and financial activities and control of the use of inventory, labor and financial resources of the enterprise.

3.2. Forms based on the structure and specifics of the enterprise accounting policy in accordance with the legislation on accounting.

3.3. Organizes the accounting of property and cash, the movement of incoming fixed assets and inventory items on the accounts of accounting.

3.4. Controls the results of the financial and economic activities of the enterprise, the execution of cost estimates, financial, settlement and credit operations and the timely reflection of the accounting of operations in the accounts.

3.5. Controls:
- compliance with the procedure for processing primary documents, settlements and payment obligations;
- spending the payroll;
- inventory of fixed and cash assets, inventory items;
- audits of accounting and reporting;
- documentary audits in divisions and branches of the enterprise;

3.6. Ensures the legality, timeliness and correct calculation and transfer of:
- taxes and fees to the federal, regional and local budgets;
- insurance premiums to state off-budget social funds;
- timely repayment of debts and current payments to banks;
- funds to finance capital investments;
- allocation of funds for material incentives for employees of the enterprise.

3.7. Takes measures to prevent shortages, illegal spending of funds and inventory items, violations of financial and economic legislation.

3.8. Provides:
- the legality of write-offs from accounting accounts of shortages, receivables and other losses;
- safety of accounting documents, registration and delivery of them in the prescribed manner to the archive.

3.8. Takes part:
- in the development and implementation of measures to comply with financial discipline, estimates of administrative and economic costs, rational use of resources;
- in conducting an economic analysis of the economic and financial activities of an enterprise according to accounting data in order to identify intra-economic reserves and sources of losses and unproductive costs;
- in the formulation of the economic formulation of problems solved with the help of computer technology and determines the possibility of using ready-made projects, algorithms, application packages that allow you to create economically sound systems for processing economic information;
- in the development and implementation of progressive forms and methods of accounting with the use of modern computer technology and computer programs;
- in the preparation of materials on shortages and theft of funds and inventory items, controls the transfer, if necessary, of materials to the investigative and judicial authorities.

3.9. Leads the work on the preparation and adoption of the working plan of accounts and forms of documents of the internal financial statements for which standard forms are not provided.

3.10. Makes decisions, in order to ensure the financial stability of the enterprise, on the placement of free financial resources on bank deposits (certificates), the acquisition of highly liquid government securities.

3.11. Carries out control of accounting operations with deposit and loan agreements and securities.

3.12. Ensures the preparation of a balance sheet and operational summary reports on income and expenses, the use of the enterprise budget, other accounting and statistical reporting and submitting them in the prescribed manner to the relevant authorities.

3.13. Provides methodological assistance on accounting, control and reporting to employees of departments of the enterprise.

3.14. Supervises the employees of the accounting department of the enterprise.

4. Rights

The chief accountant has the right:
4.1. Get acquainted with the documents that define his rights and obligations in his position, the criteria for assessing the quality of performance of official duties.

4.2. Request information and documents necessary for the performance of their duties from the heads of departments and specialists of the enterprise.

4.3. Issue instructions and assignments to subordinate employees.

4.4. Establish job responsibilities for employees subordinate to him and employees of other departments involved in accounting.

4.5. Conduct independent correspondence with state, municipal and judicial authorities in the field of accounting and tax accounting.

4.6. Submit proposals to improve the economic and financial activities of the enterprise for consideration by the management.

4.7. Sign and endorse documents within their competence.

4.8. Submit to the director of the enterprise submissions on the appointment, transfer, dismissal, encouragement of accounting employees or the imposition of penalties on them.

4.9. In agreement with the head of the enterprise, for consultations, preparation of opinions, recommendations and proposals, involve experts and specialists in the field of accounting and tax accounting.

4.10. Require the director of the enterprise to assist in the performance of his duties and rights.

4. Responsibility

The Chief Accountant is responsible for:
- for the consequences of decisions taken by him that go beyond his powers established by the current legislation of the Russian Federation, the charter of the enterprise, other regulatory legal acts;
- 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;
- 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;
- for causing material damage as a result of its financial and economic activities within the limits determined by the current labor and civil legislation of the Russian Federation.

5. Working conditions

5.1. The mode of operation of the Chief Accountant is determined in accordance with the Internal Labor Regulations established at the enterprise.

5.2. In connection with the production need, the Chief Accountant may be sent on business trips.

6. Other

This job description has been developed and approved in accordance with the provisions of the Labor Code of the Russian Federation and other regulations governing labor relations in the Russian Federation.

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Responsibilities of an accountant for settlements with accountable personsvaried and numerous. To avoid disputes, such responsibilities should be set out in the job description. What is the work of an accountant with accountable persons? All this is discussed in detail in the article.

Responsibilities of an accountant for settlements with accountable persons

Accountant's responsibilities include:

• control primary documentation (applications, orders, advance reports, etc.);
• issue (list) cash accountants (advance / overspending on advance reports);
• observe cash discipline;
• reflect in the accounting system transactions for settlements with accountants;
• take into account inventory and fixed assets purchased by accountants for cash or cashless payments;
• keep track of accounts payable;
• control the timing of reporting by accountable persons and the return of unused balance of funds;
• check the correctness of filling by employees advance reports;
• accept and verify supporting documents attached to the report;
• draw up analytical reports within the site at the request of the head;
• conduct an inventory of accounts with accountants, draw up its results;
• participate in the preparation of a working chart of accounts, forms of primary documents for which standard forms are not provided;
• transfer processed and properly executed documents to the archive.

Accountant job description for accountable persons

You ask, what is a job description (JD)? This is just a set of internal rules of the company for a particular position.

It would seem that there is nothing complicated - to compose it. But many managers ignore this, believing that such a document is needed only in large enterprises. They neglect the compilation of this internal administrative document.

Let's consider a simple situation. An accountant gets a job in a small firm, and in view of the fact that there is no CI for this employee, all his duties are explained to him orally.

Most likely, the new employee will work well and there will be no problems. Or perhaps he initially misunderstands the scope of his duties. And as a result - committed mistakes, fines during tax audits.

To avoid mistakes and misunderstandings, the company must have DI.

And of course, such an instruction should be for an accountant working with accountable persons (accountant-cashier).

In the DI of an accountant for working with accountants, we recommend that you indicate:

1. The fact that in his work he reports to the chief accountant.
2. All duties related to his work (an approximate list of duties is given above).
3. Normative and other documents that the accountant should be guided by in the work:

• Directive of the Bank of the Russian Federation “On the procedure for conducting cash transactions” dated March 11, 2014 No. 3210-U;
• Instruction of the Bank of the Russian Federation “On the implementation of cash settlements” dated 07.10.2013 No. 3073-U;
• Law “On Accounting” No. 402-FZ dated 06.12.2011;
• order of the Ministry of Finance of the Russian Federation "On approval of the Chart of Accounts for accounting of financial and economic activities of organizations and instructions for its application" dated October 31, 2000 No. 94n;
• Labor Code of the Russian Federation;
• Tax Code of the Russian Federation;
• Code of Administrative Offenses of the Russian Federation;
• Law "On Personal Data" dated July 27, 2006 No. 152-FZ;
• other legislative acts, resolutions, orders, orders, guidance, methodological and regulatory materials on the organization of accounting;
• company charter;
• internal labor regulations;
• local regulatory and organizational and administrative documents relating to the main activity of the employee.

1. The fact that an agreement on full liability will be concluded with him.

A standard form of an agreement on full individual liability is given in Appendix No. 2 to the Decree of the Ministry of Labor of the Russian Federation “On Approval of the Lists of Positions and Works Replaced or Performed by Employees with whom the Employer Can Conclude Written Agreements on Full Individual or Collective (Team) Liability, as well as standard forms of agreements on full liability” dated December 31, 2002 No. 85.

1. Worker's rights.
2. Responsibility for improper performance of their duties (DO):

6.1. The employee is responsible for:

• for non-fulfillment, dishonest fulfillment of their DOs;
• for distorted information about the progress of work;
• for unfair execution of orders, instructions and instructions of the head;
• for non-compliance with labor discipline;
• for non-compliance with the law on the protection of personal data.

6.2. The employee is liable for:

• for causing material damage - within the limits determined by the current labor and civil legislation of the Russian Federation;
• for non-compliance with cash discipline.

6.3. The employee is responsible for disclosing information that is a trade secret of the company, which became known in connection with the performance of official duties, in the manner prescribed by applicable law and relevant local acts of the company.

7. Working conditions.

After compiling the CI, the head issues an order for its approval.

The employee gets acquainted with the CI and signs it. He keeps a copy of the instructions.

Results

The duties of an accountant for settlements with accountable persons are varied and numerous. To avoid responsibility for their failure to comply, it is necessary to have extensive knowledge of the fundamentals of accounting and tax legislation of the Russian Federation, the rules for preparing advance reports and primary documents, and provisions on compliance with cash discipline.