Brief job description of an accountant. Responsibilities of the accountant for materials and fixed assets

What are the responsibilities of an accountant in a company? It seems that the answer to this question is obvious and on the surface - maintaining accounting records, but is everything so obvious?

With the development of trade, private entrepreneurship, and production, the profession of an accountant has taken a leading place. In any production, in any institution, public or private, it is necessary to calculate the wages of workers, bring expenses and receipts into the system, determine the profitability of production, plan future material costs - in a word, perform accounting duties. Therefore, we need an accounting staff, which is replenished annually by graduates of universities and technical schools who have mastered this specialty. Only a specialist can own accounting, competently maintain primary accounting documents, and prepare reports. The financial development of each enterprise depends on the qualifications of the accounting staff, on its ability to respond to various changes in legislation.

What are the responsibilities of an accountant?

Production begins with the definition of the responsibilities of each employee. An accountant also has job responsibilities. What are the responsibilities of an accountant? The list of processes that an accountant is engaged in includes:

• Holding accounting by using modern means and use of a personal computer.
• Timely accounting of all funds and material assets incoming to the account of the production or company, tracking the turnover Money.
• The responsible duty of an accountant at an enterprise is a truthful accounting of all production costs, income received as a result of the sale of products, economic and financial activities of the company.
• Timely transfer of the due amounts to the state budget, tax organization, repayment of bank loans.
• Competent execution of documents, maintenance of accounting books, preparation of interim calculations, which are checked by the chief accountant.
• The most important duty of an accountant is to monitor the movement of funds in the cash desk of the enterprise, as well as the movement of funds in cash accounts.

He must make settlements with customers, debtors and creditors. The specialist has information about the income from the company's activities.

What are the responsibilities of an accountant in a company?

Production accounting is a reliable source of information that is based on real numbers. Hence, the main direction of the accountant's work is working with numbers.

The duties of an accountant in a company include:

• Reception, processing of financial documentation, control over the correctness of the preparation of financial documents, ensuring their safety.
• The accountant calculates wages for workers and pays them in cash or by bank transfer.
• The accountant calculates the payment of sick leaves, travel allowances, accrues vacation pay.
• Maintains records and finances.
• Taking into account the costs of production, it establishes the possible cost of products that are produced at the enterprise.
• Prepares financial reports to summarize the financial and economic activity enterprises. Reports are prepared and submitted on time.

Main duties and functions of an accountant

Each accountant, even if he is not alone in production, has his own duties and functions. The main duties and functions of an accountant are as follows:

1. The accountant, independently or under the guidance of the chief accountant, makes all possible types of calculations for the enterprise. At the same time, a modern accountant can use auxiliary computer programs and computers.
2. The specialist keeps records of all fixed assets of production, maintains the relevant ledgers, monitors their timely completion.
3. Compiles inventory lists and conducts an inventory of production.
4. Invoices, powers of attorney, securities pass through the hands of an accountant.
5. The accountant is in charge of making payments for utilities.

What else is the responsibility of an accountant?

The list of duties of an accountant depends on the specific production in which the specialist works. However, there are responsibilities that are specific to the activities of an accountant. The responsibilities of an accountant include:

• Work with accounting documentation (invoices, financial documents, contracts).
• Calculation of wages of employees of the enterprise.
• Maintaining tax documents.
• Cooperation with banks and credit societies.

Sometimes the list of responsibilities of an accountant can increase significantly. If the accountant is alone in production, then he has to perform accounting in all areas, that is, calculate wages, monitor the financial issues of production.

An accountant in production is a specialist who has serious responsibilities and tasks. His activity cannot be mediocre, since the prosperity of the enterprise depends on it.

Job description of an accountant- a document containing the duties of this specialist, his rights and responsibilities. It is important for both the employer and the employee. Why exactly, we will consider in our article.

The meaning of the job description

A job description is a document that lists the specific functions of an employee that he must perform in his position. In addition to the list of functions, it also includes the requirements for the qualifications of an employee necessary for this position, his rights granted in connection with the performance of official duties, and the penalties that come with their failure to perform.

The job description is an optional document, but it is of particular importance from the point of view of disclosing the concept of “certain labor function”, which appears in Art. 56, 57 of the Labor Code of the Russian Federation as one of the main subjects of the employment contract.

The employer must provide a well-defined work, and the employee assumes the obligation to perform it. Since the range of functions is always limited, it makes direct sense to document it. This will not only remove disagreements between the employer and the employee about the subject of the work performed, but will also provide an opportunity to:

• have a ready list of requirements for a newly hired (transferred) employee, including when searching for candidates for a vacant position;
• promptly familiarize the new employee with the scope of his duties with the help of a legally executed document and obtain his signature confirming the fact of such acquaintance;
• unify the duties related to 1 position and minimize the number of documents that several people will have to familiarize with if they occupy 1 and the same position;
• assess the suitability of the employee for the work performed, including during the probationary period;
• to hold accountable an employee who does not cope with his duties.

The job description is not a formal document. When compiling it, the head of the unit to which the corresponding position belongs must carefully consider the list of duties assigned to the employee in order to:

• exclude the existence in the unit of functions that are not obligated to anyone, but assigned specifically to this unit;
• be able to ask for work with well-defined individuals.

The employee, in turn, is interested in a certain list of his functions, since everything that goes beyond his limits will be additional work for him, during which he can claim additional payment.

For information on what documents are required in relation to a hired employee, read the article. .

What distinguishes the position of an accountant

The features of the work of an accountant include:

• the need for special knowledge;
• its own specifics of activity in each of the existing organizations;
• rare duplication of functions related to different areas of accounting.

Requirements for the level of special training and experience of an accountant are given in the following documents:

• Qualification directory of positions of managers, specialists and other employees, approved by the Decree of the Ministry of Labor of the Russian Federation of August 21, 1998 No. 37.
• professional standard "Accountant", approved by order of the Ministry of Labor of the Russian Federation of December 22, 2014 No. 1061n. This document comes into force on 07/01/2016 and from that date becomes mandatory for accountants of state and municipal institutions and organizations with a state participation share of more than 50% (clause 1, article 4 of the Federal Law “On Amendments to the Labor Code ...” dated 05/02/2015 No. 122-FZ).

Both of these documents are similar in content and establish the need for an accountant to have a special economic education and, as a rule, work experience of at least 3 years. This, accordingly, implies knowledge of the legislative acts and methodological materials necessary for the work.

IMPORTANT!As job responsibilities of an accountant, both the reference book and the standard list in a generalized form all the functions possible for an accountant. In practice, their simultaneous execution by 1 person is unlikely. In small organizations, where there are few accountants, some of these functions turn out to be unclaimed, and in large accounting departments, duties are distributed, therefore, only a part of them is included in the job description of an accountant employed in a particular area.

In reality, job descriptions for accountants should be drawn up very substantively and specifically, taking into account the specifics of the activities and structure of the organization, the features of the distribution of functions in the accounting department and the requirements for the qualifications of specialists in different areas.

The rare duplication of the duties of accountants in the same accounting department leads to the preparation of a separate instruction for each specialist, taking into account all the nuances of the duties associated with a particular area. Because of this feature, it is impossible to draw up a sample job description for an accountant. Any text will be only 1 of options.

The job description of an accountant is developed, as a rule, by the chief accountant of the organization, who is responsible for organizing the work of the accounting department. An integral part of the organization of work is, accordingly, the distribution of accounting functions between subordinates.

Read about the features of the process of compiling instructions for individual sections of accounting in the articles And .

What to include in a job description

Based on its purpose and meaning, the job description of an accountant should include:

• requirements for training, level of knowledge and experience;
• indication of subordination;
• list of job responsibilities;
• rights and responsibility.

The job description of an accountant must be approved by the head of the organization. Under its text, there may be an indication of the developer of the instruction, and a place is provided for records of familiarization of employees with it.

If the document flow scheme adopted in the organization establishes the coordination of such documents with other services (OTiZ, OK, lawyer), then before transferring the document for signature to the head, it must be agreed with them.

The job description can be drawn up in any form or on a form developed by the organization for documents of this kind.

After familiarizing the employee with the instructions, it is recommended to give him a copy of the document.

Where to download sample instructions for free

As mentioned above, the job description of an accountant of the 2017 model is a document that each organization must create independently, given the specific distribution of responsibilities in a very specific legal entity.

So it is impossible to offer to download the job description of an accountant, which would be ready for use without significant revision. On our website you will find a sample, which is one of the possible options for an accountant's job description.

Results

Job description - a document that plays a significant role in the process of familiarizing the employee with his immediate duties. For accounting, in which the duties of employees are rarely duplicated, it is especially important.

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 activity include: wage, cash desk, 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 the economic analysis of the financial and economic activities of the organization; 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.

In the preface it was already said that the material of the book is based on the main provisions of the standard job descriptions (or functional duties) of an accountant. Therefore, in the first part of the publication, it seems appropriate to bring the text of the job description for accountants involved in accounting materials, developed in accordance with the standard instructions given in the Qualification Guide for the Positions of Managers, Specialists and Other Employees, approved by the Decree of the Ministry of Labor of Russia dated August 21, 1998 No. 37 ( hereinafter - Resolution of the Ministry of Labor of Russia No. 37). In addition, when drafting job descriptions, one should take into account the requirements of the documents of the accounting regulatory system, in particular Guidelines on accounting for inventories, approved by order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n.

An accountant for accounting materials (like an accountant specializing in accounting for other accounting objects) belongs to the category of specialists.

Qualifications

Accountant of the II category: higher professional (economic) education without presenting requirements for work experience or secondary professional (economic) education work experience as an accountant for at least three years.

Accountant: secondary vocational (economic) education without requirements for work experience or special training according to the established program and work experience in accounting and control for at least three years.

The specified requirements are recommended. Clause 10 of the Decree of the Ministry of Labor of Russia No. 37 stipulates that persons who do not have the training or work experience established by the qualification requirements, but who have sufficient practical experience and perform the duties assigned to them qualitatively and in full, on the recommendation of the attestation commission in the manner exceptions may be appointed to relevant positions in the same way as persons with special training and work experience.

Thus, when conducting the personnel policy of the organization, qualification requirements may not be taken into account. However, when developing and approving staffing tables, it is advisable to categorize the positions of specialists, including accountants, since this measure makes it possible to increase the interest of employees in advanced training.

Appointment to the position of an accountant and dismissal from it are carried out by order of the head of the organization, as a rule, on the proposal of the chief accountant.

Job Responsibilities

Only duties specific to an accountant specializing in material accounting are given. Detailed comments on individual groups of duties are given in the relevant sections of the book.

Material Accountant:

Performs work on accounting for the movement of inventories, settlements with suppliers in terms of the receipt of materials, as well as settlements for the services provided, the cost of which is included in the actual cost of purchased materials;

Participates in the development and implementation of measures aimed at maintaining financial discipline and rational use of natural resources;

Carries out the acceptance and control of primary documentation for its accounting section and prepares them for counting processing;

Reflects on the accounts of accounting operations related to the movement of inventories;

Provides managers, creditors, investors, auditors and other users of financial statements with comparable and reliable accounting information in their areas (sections) of accounting;

Forms a working chart of accounts, develops forms of primary documents used for registration of business transactions for which standard forms are not provided, as well as forms of documents for internal financial statements, participates in determining the content of the main techniques and methods of accounting and accounting information processing technology;

Participates in the economic analysis of the economic and financial activities of the organization according to accounting and reporting data in order to identify on-farm reserves, implement a savings regime and measures to improve workflow, develop and implement progressive forms and methods of accounting based on the use of modern computer technology, conduct inventories cash and inventory items;

Prepares data for its accounting department for reporting;

Monitors the safety of accounting documents, draws them up in accordance with the established procedure for transfer to the archive;

Performs work on the formation, maintenance and storage of a database of accounting information, makes changes to reference and regulatory information used in data processing;

Participates in the formulation of the economic statement of problems or their individual stages, solved with the help of computer technology, determines the possibility of using ready-made projects, algorithms, application packages that allow you to create economically sound systems for processing economic information.

The accountant must know (the composition of legislative and regulatory acts that the accountant must know for accounting materials is deciphered and commented in detail in subsequent books):

Legislative acts, resolutions, orders, orders, guidance, methodological and regulatory materials on the organization of accounting of MPZ;

Requirements of legislative and regulatory acts regarding the formation of reporting data on the movement of inventory;

Forms and methods of accounting in the organization;

Plan and correspondence of accounting accounts used in accounting for inventories;

Organization of document flow in its accounting area;

The procedure for documenting and reflecting on the accounting accounts of operations related to the movement of inventories;

Methods of economic analysis of the economic and financial activities of the organization;

Rules for the operation of computer technology;

Economics, organization of labor and management;

Market methods of managing;

labor legislation;

Rules and norms of labor protection.

The accountant reports directly to the chief accountant of the organization or the head of the relevant structural unit of the main accounting department.

The accountant has the right:

Get acquainted with the draft decisions of the management of the organization related to its activities;

Make suggestions for improving the work in your area;

Notify your immediate supervisor of all shortcomings identified in the course of your activities and make proposals for their elimination;

Request, within the limits of competence, from the heads of departments and specialists information and documents necessary for the performance of his duties;

Involve specialists from all (individual) structural divisions in solving the tasks assigned to him (if this is provided for by the regulations on structural divisions, if not, then with the permission of the head);

Do not accept primary documents if they are executed in violation of the requirements of the current legislation.

The accountant is responsible for:

Disciplinary - to the extent and in the manner established by labor legislation and internal local regulations of the organization;

Administrative - if there are signs of an offense established by the legislation on administrative offenses;

Material - in full or within the limits of average earnings, depending on the nature of the committed violation, in the manner and on the terms established by labor legislation, collective and individual labor contracts;

Criminal - if there are signs of a criminal offense in the employee's actions on the basis of a court decision.

- a document that defines the list of duties, rights and responsibilities of specialists in accounting departments.

APPROVE:
CEO
Wholesale Delivery LLC
Shirokov/Shirokov I.A./
August 12, 2014

Job description of an accountant

І. General provisions

1.1. This document regulates the following parameters relating to the activities of an accountant: job functions and tasks, working conditions, rights, powers, responsibilities.

1.2. The hiring and dismissal of an accountant occurs through the issuance by the management of the organization of the corresponding order or order and is regulated by the legislation of the Russian Federation in the field of labor.

1.3. The immediate supervisor of the accountant is the chief accountant of the organization.

1.4. During the absence of an accountant from the workplace, his functions are transferred to a person with the necessary knowledge, skills and competence and appointed in accordance with the procedure established by internal rules.

1.5. Requirements for an accountant: education not lower than secondary specialized, with work experience of at least two years, or higher professional with work experience of at least six months.

1.6. The accountant must be familiar with:

• fundamentals of civil and labor legislation of the Russian Federation;
• fundamentals of economics and management;
• internal regulations, labor protection rules; fire safety and other types of safety at the enterprise;
• internal regulations, orders, orders and other documentation that is directly related to the activities of an accountant;
• organization of accounting documents of the company;
• templates, samples and forms of various types of forms and documents adopted in the organization, as well as rules for their compilation, systematization and storage;
• ways and methods of accounting and tax accounting and reporting.

1.7. The accountant must have:

• skills in maintaining and compiling accounting and tax accounting and reporting;
• methods of economic analysis of the work of the organization;
• plans and correspondence of accounting accounts.
• skills in working with a computer and computer equipment, the Microsoft Office software package, specialized accounting services, as well as all office equipment.

ІІ. Job Responsibilities accountant

2.1. The duties and responsibilities of an accountant include:

• conducting financial and economic operations, accounting for liabilities and property, including registration of the acquisition and sale of products, products, inventory items, etc.;
• cash flow accounting, as well as reflection of processes and operations related to the finances of the enterprise in the organization's accounting accounts;
• work with cash;
• registration, acceptance and issuance, as well as control over the movement of primary accounting documentation (accounts, acts, invoices, etc.);
• work with banks where the company's settlement accounts are opened, including the provision of payment orders to the bank, requests and receipt of statements, etc.;
• development of forms of accounting documents for registration of various financial and economic transactions, in the absence of their officially approved, mandatory samples;
• work with the taxable base, calculation of taxes and their transfer to budgets of different levels;
• calculation and transfer of insurance premiums to off-budget funds (PFR, FSS, MHIF);
• calculation of salaries and other payments to employees of the organization, incl. social nature (material assistance, bonuses, sick leave, vacation, business trips, etc.);
• preparation of accounting and tax reporting;
• regular informing the immediate supervisor about current accounting processes, as well as timely reports of all non-standard, complex, controversial situations;
• participation in activities for the inventory of property and financial condition of the enterprise;
• participation in audit, tax and other audits initiated by both the management of the enterprise and supervisory authorities;
• timely familiarization with the amendments made by law to the rules for accounting and tax accounting and reporting at enterprises, as well as their application in practice;

III. Rights

3.1. The accountant of the organization has the following powers and rights:

• make to the management reasoned and reasonable written proposals for improving and optimizing the work of both himself and the enterprise as a whole;
• participate in meetings, planning meetings, meetings, discussions and other events directly related to its activities;
• improve your professional level, including attending courses, seminars, webinars, conferences, trainings, etc.;
• request documents (including archival ones), teaching aids and other materials needed to solve current issues and problems;
• make constructive proposals to eliminate violations, errors, shortcomings identified in the process of work;
• sign documents within its competence;
• refuse to perform work functions in the event of a threat to life or health.

IV. Responsibility

Disciplinary liability threatens the accountant for the following actions:

4.1. Neglect to perform labor duties, including complete avoidance of them.

4.2. Malicious, regular violation of the internal regulations established at the enterprise, the regime of work and rest, discipline, as well as violation of any types of security and other regulatory regulations.

4.3. Failure to comply with the instructions and orders issued by the management of the organization or the immediate supervisor.

4.4. Causing (intentional or unintentional) material damage to the company.

4.5. Disclosure of confidential information about the organization.

4.6. All of the above points strictly comply with the framework of the current legislation of the Russian Federation.

V. Working conditions

5.1. The accountant is obliged to obey the internal regulations of the company, which regulate in detail the conditions of his work.

5.2. If necessary, the accountant can be sent on business trips.

AGREED
Deputy Director for Economic Affairs
Wholesale Delivery LLC
Sterkhov/Sterkhov R.A./
August 12, 2014

Familiarized with the instructions:
Simonov Andrey Alexandrovich
Accountant at Wholesale Delivery LLC
Passport 2435 No. 453627
Issued by the Department of Internal Affairs of the Leninsky district of Perm
09/14/2012 subdivision code 123-425
Signature Simonov
August 17, 2014

FILES

Why do you need a job description

This document has great importance, both for the management of the enterprise, and for the accountants themselves. For the first, it allows you to competently coordinate and manage the work of subordinates, for the second - to clearly understand the work functionality and responsibility. In addition, in the event of disputes that require resolution in court, the job description can serve as evidence of the presence or absence of guilt on the part of the employee or employer. The more carefully and accurately the requirements for the employee, as well as his rights, responsibilities and other items of the job description, are spelled out, the better.

Basic rules for the job description of an accountant

unified form this document No, therefore, enterprises can develop the job description of an accountant on their own. Due to the lack of an approved model, at different enterprises, employees in the same positions may perform slightly different duties, although the main functions are still standard and similar.

The document is divided into four main parts:

• "General Provisions",
• "Responsibilities"
• "Rights",
• "Responsibility",

but, if desired, the management of the enterprise can add other sections.

A job description is drawn up in one copy, and if there are several accountants in the organization, then copies of it are printed out, in an amount equal to the number of accountants. Each accountant whose functions correspond to the official duties prescribed in the document must put his signature under it. In the same way, each document must be certified by the employee who is responsible for compliance with the rules and functionality prescribed in the job description and the head of the organization.

Drafting an accountant job description

The upper right part of the document is reserved for approval by the head of the enterprise. Here you should enter his position, name of the organization, last name, first name, patronymic, and also leave a line for signature with mandatory decoding. Then the name of the document is written in the center of the line.

Main part of instructions

In the first section titled "General Provisions" it is necessary to enter which category of workers the storekeeper belongs to (specialist, worker, technical staff, etc.), then it is indicated on the basis of what order the accountant is appointed, to whom he reports and who replaces him, if necessary (you do not need to write specific names here , it is enough to indicate the positions of authorized employees).
The next step in the document is the qualification requirements that the accountant must meet (specialization, education, additional professional training), as well as the length of service and work experience, in the presence of which the employee can be allowed to perform work functions.

Further in the same section, you need to list all regulations, rules, orders with which the accountant must be familiar: standards and forms of documents adopted in the organization, rules for maintaining accounts and correspondence, organization of accounting workflow, rules for safety, labor protection and internal regulations, etc.

Second section

Second section "Responsibilities of an Accountant" relates directly to the functions that are assigned to the accountant. They may be different at different enterprises, but they should always be described in as much detail as possible. If there are several accountants in the enterprise and they have different functionalities, it is necessary to carefully ensure that they are not duplicated in official duties.

Third section

Chapter "Rights" includes the powers vested in the accountant for the effective performance of his work. Here you can separately indicate his right to interact with the management of the organization and other employees, as well as representatives of other structures if such a need arises. Rights should be described in the same way as duties - accurately and clearly.

Fourth section

In chapter "Responsibility" specific violations of the accountant are established, for which internal sanctions and penalties are provided. In one of the paragraphs, it is necessary to indicate that the applied measures of influence comply with the framework of the law and the Labor Code of the Russian Federation.

Fifth section

IN last section job description fit "Working conditions"- in particular, how they are determined (for example, by internal labor regulations), as well as some features, if any.

In conclusion, the document must be agreed with the employee who is responsible for compliance with the rules and regulations prescribed in the accountant's job description (this may be the immediate supervisor, head of the personnel department, etc.). Here you need to enter his position, name of the organization, last name, first name, patronymic, as well as put a signature and be sure to decipher it.

Please indicate below information about the accountant:

• his last name, first name, patronymic (in full),
• Name of the organization,
• passport details,
• signature,
• date of familiarization with the document.

There is no need to stamp the job description.