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Typical job responsibilities of the chief accountant. Job description of the chief accountant (2)

APPROVED
General manager
Surname I.O.________________
"________"_____________ ____ G.

1. General Provisions

1.1. The chief accountant belongs to the category of managers.
1.2. The chief accountant is appointed and dismissed by the order of the general director of the company.
1.3. The chief accountant reports directly to the general director.
1.4. During the absence of the chief accountant, his rights and obligations are transferred to his deputy, in his absence - to another official, which is announced in the order for the organization.
1.5. A person who meets the following requirements is appointed to the post of chief accountant: education - higher professional, experience of financial and accounting work, including in managerial positions, at least 5 years.
1.6. The chief accountant should know:
- legislation on accounting;
- regulatory materials higher, financial and control and auditing bodies on the organization accounting and reporting, as well as those related to the financial and economic activities of the enterprise;
- civil law, financial, tax and business legislation;
- regulations and instructions for the organization of accounting at the enterprise, the rules for its conduct;
- the procedure for registration of operations and the organization of document flow in accounting areas;
- forms and procedure for financial settlements;
- methods of economic analysis of economic financial activities enterprises, identifying on-farm reserves;
- the procedure for acceptance, posting, storage and spending of funds, inventory and other valuables;
- rules for taking inventory of property and liabilities;
- the procedure and terms of drawing up accounting, tax, statistical reporting.
1.7. The chief accountant is guided in his activities:
- legislative acts of the Russian Federation;
- the Charter of the company, the Internal Labor Regulations, other regulations of the company;
- orders and orders of the management;
- this job description.
1.8. The chief accountant is prohibited from accepting for execution and execution of documents on transactions that contradict the legislation. In case of disagreement between the head of the organization and the chief accountant on the implementation of certain business transactions documents on them can be accepted for execution with a written order of the head of the organization, who bears full responsibility for the consequences of such operations.

2. Functional responsibilities

The chief accountant performs the following job duties:
2.1. Supervises the employees of the organization's accounting department.
2.2. Coordinates the appointment, dismissal and transfer of financially responsible persons of the organization.
2.3. Leads the work on the preparation and adoption of a working chart of accounts, forms of primary accounting documents used to formalize business transactions for which standard forms are not provided, the development of forms of documents for internal accounting financial statements organizations.
2.4. Coordinates with the director the direction of spending funds from the ruble and foreign currency accounts of the organization.
2.5. Implements economic analysis economic and financial activities of the organization according to accounting and reporting data in order to identify internal reserves, prevent losses and non-productive costs.
2.6. Participates in the preparation of system events internal control, preventing the formation of shortages and illegal spending of funds and inventories, violations of financial and economic legislation.
2.7. Together with the head of the organization or authorized persons, signs documents that serve as the basis for the acceptance and issuance of funds and inventories, as well as credit and settlement obligations.
2.8. Monitors compliance with the procedure for registration of primary and accounting documents, settlements and payment obligations of the organization.
2.9. Supervises compliance with the established rules and timing of the inventory of cash, inventory, fixed assets, settlements and payment obligations.
2.10. Supervises the collection of receivables on time and repayment accounts payable, compliance with payment discipline.
2.11. Controls the legality of writing off shortfalls, receivables and other losses from accounting accounts.
2.12. Organizes the timely reflection on the accounts of the accounting of transactions related to the movement of property, liabilities and business transactions.
2.13. Organizes the accounting of income and expenses of the organization, execution of cost estimates, sales of products, performance of works (services), results of economic and financial activities of the organization.
2.14. Organizes audits of the organization of accounting and reporting, as well as documentary audits in the structural divisions of the organization.
2.15. Provides the preparation of reliable reporting of the organization on the basis of primary documents and accounting records, its submission on time to reporting users.
2.16. Ensures the correct calculation and timely transfer of payments to the federal, regional and local budgets, contributions to state social, medical and pension insurance, the implementation of timely settlements with counterparties and wages.
2.17. Develops and implements activities aimed at strengthening financial discipline in the organization.

3. Rights

The chief accountant has the right to:
3.1. Establish job responsibilities for employees subordinate to him.
3.2. Establish a procedure for documenting operations and submitting them to the accounting department, which is mandatory for all departments and services of the organization required documents and information. (Lists of officials who are responsible for drawing up primary documents and who are given the right to sign them are agreed with the chief accountant.)
3.3. Agree on appointments, dismissals and transfers of financially responsible persons.
3.4. Review and endorse contracts and agreements concluded by the organization.
3.5. To demand from the heads of departments, if necessary, and from the head of the organization, to take measures to strengthen the safety of the organization's property, to ensure the correct organization of accounting and control.
3.6. Check in the structural divisions of the organization compliance with the established procedure for acceptance, posting, storage and spending of funds, inventory and other valuables.
3.7. To act on behalf of the organization's accounting department, to represent its interests in relations with other structural divisions of the organization and other organizations on financial, economic and other issues.
3.8. Submit proposals for improving the activities of the accounting department for consideration by the management of the organization.

4. Responsibility

The chief accountant is responsible for:
4.1. For non-fulfillment and / or untimely, negligent fulfillment of their duties.
4.2. For non-compliance with applicable instructions, orders and preservation orders trade secrets and confidential information.
4.3. For violation of the rules of internal labor regulations, labor discipline, safety regulations and fire safety.

______________________________ I approve
(name of company,
enterprises, etc., its exact (surname, initials)
organizational and legal form) _________________________
(director or other
executive,
authorized to approve
job description)

"" _____________ 20__

Job description
chief accountant
______________________________________________
(name of organization, enterprise, etc.)

"" ______________ 20__ N_________

This job description was developed and approved for
on the basis of an employment contract with __________________________________________
(name of the position of the person for whom
______________________________________________________ and in accordance with
the present job description has been drawn up)
provisions of the Labor Code Russian Federation and other regulatory
acts regulating labor relations in the Russian Federation.

1. General Provisions

1.1. The chief accountant belongs to the category of managers, is hired and dismissed by order of the director of the enterprise.
1.2. The chief accountant is directly subordinate to the director of the enterprise, and on certain issues coordinates his work with the deputy director for finance 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 managerial positions for at least _______ years is appointed to the position of chief accountant.
1.4. In its activities Chief Accountant guided by:
- legislative and regulatory documents governing accounting and reporting issues;
- teaching materials on relevant issues;
- the charter of the enterprise;
- internal labor regulations;
- orders and orders of the director of the enterprise;
- the regulation on the accounting department of the enterprise;
- this job description.
1.5. The chief accountant should know:
- legislation on accounting;
- decrees, orders, orders, other guidance, methodological and regulatory materials of financial and control and auditing bodies on the organization of accounting and reporting, as well as those related to the financial and economic activities of the enterprise;
- civil law, financial and tax legislation;
- the structure of the enterprise, strategy and prospects for its development;
- regulations and instructions for the organization of accounting at the enterprise, the rules for its conduct;
- the procedure for registration of operations and the organization of document flow in accounting areas;
- forms and procedure for financial settlements;
- the procedure for acceptance, posting, storage and spending of inventory, cash and other valuables;
- methods of economic analysis of the economic and financial activities of the enterprise, identification of on-farm reserves;
- rules for settling accounts with debtors and creditors;
- conditions of taxation of legal entities and individuals;
- the procedure for writing off shortages, accounts receivable and other losses from accounting accounts;
- rules for conducting inventories of cash and inventory;
- the procedure and terms for drawing up accounting balances and reporting;
- rules for conducting inspections and documentary audits;
- modern means of computer technology and the possibility of their application for the implementation of accounting and computing work and analysis of production, economic and financial activities of the enterprise;
- advanced domestic and overseas experience improving the organization of accounting;
- economics, organization of production, labor and management;
- market methods of management;
- labor legislation;
- rules and norms of labor protection.
1.6. During the absence of the chief accountant, his duties are performed by a deputy appointed in accordance with the established procedure and bearing full responsibility for the proper execution of the duties of the chief accountant.

II. Functions

The chief accountant has the following functions:
2.1. Management of accounting and reporting at the enterprise.
2.2. Formation accounting policies with the development of measures for its implementation.
2.3. Providing methodological assistance to employees of the enterprise's divisions on accounting, control and reporting.
2.4. Ensuring the compilation of payroll calculations, charges and transfers of taxes and fees to budgets different levels, payments to banking institutions.
2.5. Identification of on-farm reserves, implementation of measures to eliminate losses and non-productive costs.
2.6. Implementation of modern technical means and information technology.
2.7. Control over the timely and correct execution of accounting documentation.
2.8. Ensuring healthy and safe working conditions for subordinate performers, monitoring their compliance with the requirements of legislative and regulatory acts on labor protection.

III. Job responsibilities

To perform the functions assigned to him, the chief accountant of the enterprise is obliged:
3.1. Carry out the organization of accounting of economic and financial activities and control economical use material, labor and financial resources, the safety of the property of the enterprise.
3.2. To formulate, in accordance with the legislation on accounting, an accounting policy, based on the structure and characteristics of the enterprise, the need to ensure it financial sustainability.
3.3. Organize accounting of property, liabilities and business transactions, incoming fixed assets, inventory and cash, execution of cost estimates, performance of work (services), results of financial and economic activities of the enterprise, as well as financial, settlement and credit transactions, timely reflection on accounting accounts of transactions related to their movement.
3.4. Monitor compliance with the procedure for processing primary and accounting documents, settlements and payment obligations, spending the fund wages, carrying out inventories of fixed assets, inventories and cash, audits of the organization of accounting and reporting, as well as documentary audits in the divisions of the enterprise (branches).
3.5. Take measures to prevent shortages, illegal spending of funds and inventories, violations of financial and economic legislation.
3.6. Ensure the legality, timeliness and correctness of paperwork, work (services) performed, payroll calculations, correct calculation and transfer of taxes and fees to the federal, regional and local budgets, insurance contributions to state extra-budgetary social funds, payments to banking institutions, funds for financing capital investments, repayment of debts to banks on loans in due time, as well as deductions of funds for material incentives for employees of the enterprise.
3.7. Participate in the preparation of materials on shortages and theft of funds and inventories, control the transfer, if necessary, of these materials to investigative and judicial authorities.
3.8. Lead the work on the preparation and adoption of a working chart of accounts, forms of primary accounting documents used for the registration of business transactions for which standard forms are not provided, the development of forms of documents for internal accounting statements, as well as ensuring the procedure for conducting inventories, monitoring the conduct of business operations, compliance with processing technology accounting information and the order of document flow.
3.9. Participate in the economic analysis of the economic and financial activities of the enterprise according to accounting and reporting data in order to identify on-farm reserves, eliminate losses and overhead costs.
3.10. Carry out work to ensure strict observance of staff, financial and cash discipline, estimates of administrative and economic and other costs, the legality of writing off shortages, receivables and other losses from accounting accounts, the safety of accounting documents, registration and filing them in the archive in the prescribed manner.
3.11. Take measures to accumulate funds to ensure the sustainability of the enterprise.
3.12. Ensure the rational organization of accounting and reporting at the enterprise 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 the activities of the enterprise, its property status , income and expenses, as well as the development and implementation of activities aimed at strengthening financial discipline.
3.13. Cooperate with banks on issues of placing free funds on bank deposits(certificates) and the acquisition of highly liquid state valuable papers, control over accounting transactions with deposit and credit agreements, securities.
3.14. Participate 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.
3.15. Ensure the preparation of a balance sheet and operational consolidated reports on income and expenditure of funds, on the use of the budget, other accounting and statistical reporting, their submission in the prescribed manner to the relevant authorities.
3.16. Provide methodological assistance to employees of departments of the enterprise on accounting, control, reporting.
3.17. Supervise the employees of the accounting department of the enterprise.

The chief accountant has the right to:
4.1. To represent the interests of the enterprise in relations with other structural divisions of the enterprise and other organizations on financial, economic and other issues.
4.2. Establish job responsibilities for employees subordinate to him, so that each employee knows the scope of his duties and is responsible for their implementation. Employees of other departments engaged in accounting are subordinate to the chief accountant on all matters of organizing and maintaining accounting and reporting.
4.3. Submit to the management of the enterprise proposals for improving economic and financial activities.
4.4. Sign and endorse documents within their competence.
4.5. Receive timely information and documents (orders, orders, contracts, estimates, reports, standards, etc.) from the heads of the divisions of the enterprise (specialists) necessary for the performance of their duties. (For untimely, poor-quality execution and preparation of these documents, delay in their transfer for reflection in accounting and reporting, for unreliability of the data contained in the documents, as well as for the preparation of documents reflecting illegal transactions, the responsibility is borne by the officials who drew up and signed these documents).
4.6. Submit for consideration by the director of the enterprise ideas about the appointment, relocation, dismissal of accounting employees, proposals for their encouragement or the imposition of penalties on them.
4.7. To involve specialists of the enterprise's departments in solving the tasks assigned to it (if this is provided for by the provisions on departments, if not - with the permission of the head).
4.8. Require the director of the enterprise to assist in the performance of their duties and rights.

V. Responsibility

The chief accountant is responsible for:
5.1. For non-fulfillment (improper fulfillment) of their official duties, provided for by this job description, within the limits determined by the labor legislation of the Russian Federation.
5.2. For offenses committed in the course of carrying out their activities - within the limits determined by the administrative, criminal and civil legislation of the Russian Federation.
5.3. For causing material damage - within the limits determined by the labor, criminal and civil legislation of the Russian Federation.

Vi. Relationships, connections by position

Note. This section is presented in addition to these instructions for use by users at their own discretion.
To perform the functions and exercise the rights provided for by this instruction, the chief accountant interacts:
6.1. With the director for:
- receiving: orders, instructions, instructions, correspondence sent to the accounting department;
- submission: certificates, information, information on financial issues of the enterprise on demand, draft orders, service notes, reports and any other information arising from accounting.
6.2. With deputy directors in agreement with the director on the following issues:
- receiving: orders, instructions, inquiries, memos, correspondence sent to the accounting department;
- submission: certificates, statements, information, information on the status of settlements, on the availability of fixed assets and other inventory items and other information arising from accounting.
6.3. With the heads of departments of the enterprise on the following issues:
- receiving: contracts, information about contracts, orders for the admission, dismissal and relocation of employees of the enterprise, receipts, receipts for the purchase of inventories, advance reports on spending money on travel and business expenses, reports on the work done on business trips, standards for spending funds, estimates for spending money on entertainment and travel expenses, maintenance of branches, timesheets and other documents and information necessary for accounting;
- submissions: information on the status of settlements with debtors and creditors, information on the rates of spending money on travel expenses, on accrued wages and other payments on social insurance, cash for the activities of the enterprise.
6.4. With subordinate employees of the accounting department on the following issues:
- receiving: any information arising from accounting, certificates, reports and declarations outgoing from the enterprise;
- submissions: official job descriptions, memos with a resolution to execute cash payments, orders, orders, requests for information, regulatory documents on accounting, a chart of accounts and other reference information on the implementation of accounting.
6.5. WITH commercial banks on questions:
- receiving: written explanations, instructions on interaction with banks, agreements on opening and servicing bank account, agreements on the placement of credit funds, certificates of open accounts in banks and the availability of funds and other documents and requirements of banks, subject to execution;
- submission of: bank payment documents and annexes to them, filled in properly, cards of sample signatures of loan managers, necessary documents for opening accounts (currency, ruble, deposit, loan and other accounts).
6.6. With the inspections of the Ministry of Taxes and Levies, with the bodies of the Statistical Office, with extra-budgetary funds, the Government of Moscow on the following issues:
- receiving: acts of field and office audits of the correctness of tax payments to the budget, protocols of audits on revealed violations of tax legislation, certificates of absence of tax arrears to the budget and absence of violations of tax legislation, requests for counter audits;
- submission: annual, quarterly reports, monthly tax returns to the republican and city budgets, individual information on income received by employees of the enterprise, documents on requests for counter checks, acts of reconciliation of balances on settlements with the budget for taxes and fees, the accounting policy of the enterprise , the annual opinion of the audit firm on the accuracy of accounting and other information necessary to verify the correctness of the calculation and payment of taxes and fees to the budget.
6.7. With audit firms on the following issues:
- receiving: audit reports on checking the status of accounting, advice on the reflection of financial and business transactions in the accounting accounts;
- submission: all accounting documents required for audits, clarifications on the reflection in the accounting of financial and business transactions.

The job description is developed in accordance with ________________
(Name,
_____________________________.
document number and date)

Head of an enterprise (organization) (initials, surname)
by subordination of the chief accountant _________________________
or head of HR (signature)
enterprises (organizations)

"" _____________ 20__

Agreed:

Head of the legal department

(initials, surname)
_____________________________
(signature)

"" ________________ 20__

I have read this job description: (initials, surname)
_________________________
(signature)

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

I APPROVE:
General manager
OOO "Deliveries by the gross"
Shirokov/ Shirokov I.A. /
August 12, 2014

Job description of an accountant

І. General Provisions

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

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

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

1.4. During the absence of an accountant at 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 specialized secondary, with work experience of at least two years, or higher professional education with work experience of six months or more.

1.6. The accountant must be familiar with:

  • the basics of civil and labor legislation of the Russian Federation;
  • the basics 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 directly related to the activities of the accountant;
  • organization of the accounting document flow of the company;
  • templates, samples and forms of various forms and documents adopted by the organization, as well as rules for their preparation, systematization and storage;
  • ways and methods of accounting and tax accounting and reporting.

1.7. The accountant must own:

  • skills in the maintenance and preparation of accounting and tax accounting and reporting;
  • methods of economic analysis of the organization's work;
  • plans and correspondence of accounts.
  • skills in working with computers and computing equipment, Microsoft Office software package, specialized accounting services, as well as all office equipment.

II. Job responsibilities of an accountant

2.1. The range of job tasks and functions of an accountant includes:

  • conducting financial and business operations, accounting for liabilities and property, including registration of the purchase and sale of products, products, inventory, etc .;
  • accounting of cash flows, as well as the reflection of processes and operations related to the finances of the enterprise on the accounts of the organization;
  • work with cash;
  • execution, acceptance and delivery, as well as control over the movement of primary accounting documentation (invoices, acts, invoices, etc.);
  • work with banks in which settlement accounts companies, 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;
  • working with the taxable base, calculating taxes and transferring them to budgets of different levels;
  • calculation and transfer of insurance premiums in extrabudgetary funds(Pension Fund, FSS, MHIF);
  • calculation of salaries and other payments to employees of the organization, incl. social nature (material assistance, bonuses, sick leave, vacation pay, travel allowances, etc.);
  • preparation of accounting and tax reporting;
  • regularly informing the immediate supervisor about the current accounting processes, as well as timely messages about 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 legislative amendments to the rules of accounting and tax accounting and reporting at enterprises, as well as their application in practice;

ІІІ. Rights

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

  • make reasoned and well-grounded written proposals to the management to improve and optimize the work of both myself and the company as a whole;
  • participate in meetings, planning meetings, meetings, discussions and other events directly related to his activities;
  • improve your professional level, including attending courses, seminars, webinars, conferences, trainings, etc .;
  • request documents (including archival documents), methodological manuals and other materials necessary for solving current issues and tasks;
  • make constructive suggestions to eliminate violations, errors, shortcomings detected in the course of work;
  • sign documents within his competence;
  • refuse to perform work functions when there is a threat to life or health.

IV. A responsibility

Disciplinary responsibility threatens the accountant for the following actions:

4.1. Neglect to perform labor duties, including complete evasion from them.

4.2. Malicious, regular violation of the internal regulations, work and rest hours, discipline established at the enterprise, as well as violation of any types of safety and other regulatory normative acts.

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

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 rules 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
OOO "Deliveries by the gross"
Sterkhov/ Sterkhov R.A. /
August 12, 2014

I have read the instructions:
Simonov Andrey Alexandrovich
Accountant LLC "Deliveries Wholesale"
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

What is the job description for?

This document is of 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, the second - to clearly understand the working functionality and responsibility. In addition, in the event of a disputable situation requiring resolution in court, the job description can serve as evidence of the presence or absence of fault on the part of the employee or employer. The more thoroughly and accurately the requirements for the employee, as well as his rights, responsibility and other points of the job description, are spelled out, the better.

Basic rules of the job description of an accountant

There is no unified form for this document, so enterprises can develop an accountant's job description on their own. Due to the lack of an approved model, at different enterprises employees employed in the same positions may perform slightly different duties, although the basic functions are still standard and similar.

The document is divided into four main parts:

  • "General Provisions"
  • "Job responsibilities",
  • "Rights",
  • "A responsibility",

but, if desired, the enterprise management 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, 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. Likewise, each document must be certified by an employee who is responsible for compliance with the rules and functionality prescribed in the job description and the head of the organization.

Drawing up a job description for an accountant

Right top part the document is reserved for approval by the head of the enterprise. Here you should enter his position, organization name, 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.

The main part of the instruction

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

Further in the same section, you need to list all the 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, organizing accounting workflow, rules on safety, labor protection and internal routine, etc.

Second section

Second section "Job responsibilities of an accountant" concerns directly 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 company and they have different functionality, you must carefully monitor that it is not duplicated in job responsibilities.

Third section

Chapter "Rights" includes the powers vested in an accountant in order to effectively carry out 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 when such a need arises. Rights should be spelled out in the same way as responsibilities - precisely and clearly.

Fourth section

In chapter "A 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

The last section of the job description includes "Working conditions"- in particular, what they are determined by (for example, internal labor regulations), as well as some peculiarities, if any.

At the end, 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 can be the immediate supervisor, the head of the HR department, etc.). Here you need to enter his position, organization name, last name, first name, patronymic, as well as sign and decipher it.

Below you need to specify accountant data:

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

The job description does not need to be stamped.

Chief Accountant

1. General Provisions

1.1. The chief accountant is appointed and dismissed by the head of the organization.

1.2. The chief accountant reports directly to the head of the organization.

1.3. The chief accountant should know:

  • accounting legislation;
  • regulatory materials of higher, financial and control and auditing bodies on the organization of accounting and reporting, as well as on the financial and economic activities of the enterprise;
  • civil law, financial, tax and business law;
  • the structure of the enterprise, strategy and prospects for its development;
  • regulations and instructions for the organization of accounting at the enterprise, the rules for its conduct;
  • the procedure for registration of operations and the organization of document flow in accounting areas;
  • forms and procedure for financial settlements;
  • methods of economic analysis of the economic and financial activities of an enterprise, identifying on-farm reserves;
  • the procedure for acceptance, posting, storage and spending of funds, inventory and other valuables;
  • rules for conducting inventories of property and obligations;
  • the procedure and terms for drawing up accounting, tax, statistical reporting;
  • modern computer technology and the possibility of their use for performing accounting and computing work and analyzing the production, economic and financial activities of the enterprise;
  • advanced domestic and foreign experience in improving the organization of accounting;
  • economy, organization of production, labor and management;
  • basics of production technology;
  • labor legislation, rules and regulations of labor protection.

1.4. Reception and delivery of cases upon the appointment and dismissal of the chief accountant are drawn up by an act after checking the state of the accounting and reporting of the organization.

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 his deputy (in the absence of one, to a person appointed in accordance with the established procedure), which is announced by an order for the organization.

1.6. The chief accountant is prohibited from accepting for execution and execution of documents on transactions that contradict the legislation. In case of disagreement between the head of the organization and the chief accountant on the implementation of certain business operations, documents on them can be accepted for execution with a written order of the head of the organization, who bears full responsibility for the consequences of such operations.

2. Functions

2.1. Ensuring the compliance of the conducted business operations with the legislation of the Russian Federation, control over the movement of property and the fulfillment of the obligations of the organization.

2.2. Formation of the accounting policy of the organization in accordance with the legislation on accounting.

2.3. Control over the reflection on the accounting accounts of all carried out business transactions, the provision of operational information about financial condition organizations.

2.4. Drawing up accounting, tax and statistical reports in a timely manner and submitting them to the relevant authorities, as well as conducting an economic analysis of the financial and economic activities of the organization.

2.5. Organization of accounting of financial and economic activities and control over the economical use of the organization's resources and the safety of its property.

3. Job responsibilities

3.1. The chief accountant organizes:

3.1.1. Timely reflection on the accounting accounts of transactions related to the movement of property, liabilities and business transactions.

3.1.2. Accounting for income and expenses of the organization, execution of cost estimates, sales of products, performance of works (services), results of economic and financial activities of the organization.

3.1.3. Conducting audits of the organization of accounting and reporting, as well as documentary audits in the structural divisions of the organization.

3.2. The chief accountant provides:

3.2.1. Legality, timeliness and correctness of the organization's documents.

3.2.2. Compliance of business operations carried out by the organization with the legislation of the Russian Federation.

3.2.3. Drawing up reliable reporting of the organization based on primary documents and accounting records, submitting it to users of the reporting on time.

3.2.4. Drawing up economically justified accounting estimates of the cost of products performed by the organization of works (services).

3.2.5. Reliable accounting of the execution of cost estimates, product sales and other works.

3.2.6. Correct calculation and timely transfer of payments to federal, regional and local budgets, contributions to state social, medical and pension insurance, timely settlements with contractors and wages.

3.2.7. Timely organization of work on documentary registration of shortages and theft of property and control over the transfer, in appropriate cases, of these materials to judicial and investigative bodies.

3.2.8. Accumulation of funds to ensure the financial stability of the organization.

3.2.9. Preservation of accounting documents, execution and transfer of them in the prescribed manner to the archive.

3.2.10. Development and implementation of activities aimed at strengthening financial discipline in the organization.

3.2.11. The use of modern means of automation of accounting and computing work, rational forms and methods of accounting in an organization.

3.2.12. Timely instructing the organization's employees on accounting, control, reporting and economic analysis.

3.3. The chief accountant directly:

3.3.1. Supervises the employees of the organization's accounting department.

3.3.2. Coordinates the appointment, dismissal and transfer of financially responsible persons of the organization.

3.3.3. Leads the work on the preparation and adoption of a working chart of accounts, forms of primary accounting documents used to formalize business transactions for which standard forms are not provided, the development of forms of documents for the organization's internal financial reporting.

3.3.4. Coordinates with the director the direction of spending funds from the ruble and foreign currency accounts of the organization.

3.3.5. Agree with the director on the possibility of attracting borrowed funds.

3.3.6. Carries out an economic analysis of the economic and financial activities of the organization according to accounting and reporting data in order to identify on-farm reserves, prevent losses and non-productive costs.

3.3.7. Participates in the preparation of measures for the internal control system to prevent the formation of shortages and illegal spending of funds and inventories, violations of financial and economic legislation.

3.3.8. Together with the head of the organization or authorized persons, signs documents that serve as the basis for the acceptance and issuance of funds and inventories, as well as credit and settlement obligations.

3.3.9. Supervises compliance with the procedure for processing primary and accounting documents, settlements and payment obligations of the organization.

3.3.10. Supervises the correctness of the spending of the payroll, the establishment of official salaries, strict adherence to staff, financial and cash discipline.

3.3.11. Monitors compliance with the established rules and timing of inventories of cash, inventory, fixed assets, settlements and payment obligations.

3.3.12. Supervises the collection of accounts receivable and repayment of accounts payable on time, compliance with payment discipline.

3.3.13. Controls the legality of writing off shortfalls, receivables and other losses from accounting accounts.

4. Rights

4.1. The chief accountant of an organization has the right to:

4.1.1. Establish job responsibilities for employees subordinate to him. Employees of other departments and services engaged in accounting, on the organization and maintenance of accounting and reporting, are subordinate to the chief accountant.

4.1.2. Establish a procedure for documenting operations and submitting the necessary documents and information to the accounting department, which is mandatory for all divisions and services of the organization. (Lists of officials who are responsible for drawing up primary documents and who are given the right to sign them are agreed with the chief accountant.)

4.1.3. Agree on appointments, dismissals and transfers of financially responsible persons.

4.1.4. Review and endorse contracts and agreements concluded by the organization.

4.1.5. To demand from the heads of departments, if necessary, and from the head of the organization, to take measures to strengthen the safety of the organization's property, to ensure the correct organization of accounting and control.

4.1.6. Check in the structural divisions of the organization compliance with the established procedure for acceptance, posting, storage and spending of funds, inventory and other valuables.

4.1.7. Prepare proposals on reducing the size of bonuses or depriving employees of bonuses that do not ensure compliance with the established rules for preparing primary documentation, maintaining primary accounting and other requirements for organizing accounting and control.

4.1.8. To act on behalf of the organization's accounting department, to represent its interests in relations with other structural divisions of the organization and other organizations on financial, economic and other issues.

4.1.9. Submit proposals for improving its activities for consideration by the management of the organization.

5. Responsibility

5.1. The chief accountant bears, along with the head of the organization, responsibility for:

5.1.1. Avoidance of accounting in the manner prescribed by the legislation of the Russian Federation and the normative acts of the bodies that regulate accounting.

5.1.2. Distortion of financial statements.

5.1.3. For violation of the terms of submission and publication of financial statements.

5.2. Administrative, material and criminal liability of the chief accountant of the organization is determined in accordance with the current legislation.

When an employee gets 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 innocence in the field of labor law, find out his rights and obligations, the scope of activities and responsibility for mistakes made. Also, the document indicates the knowledge that the chief accountant should have. Before starting to perform duties, you can analyze the requirements for the job in order to correctly assess your strengths.

The job description can be developed at each enterprise, regardless of the form of ownership and the amount of profit.

Job description structure

The document has a specific structure. The sequence of presentation of information by section may be different, but the instruction must necessarily consist of the following points:

  • general information;
  • duties;
  • rights;
  • a responsibility.

At its discretion, the management of the organization may include sections on the level of qualifications of a specialist and his knowledge, working conditions and the right to sign. If desired, the document can cover other fundamental issues related to good accounting.

The document must be signed by the head, sometimes the signature of his deputy is also required. The chief accountant is obliged to familiarize himself with the job description and confirm his consent with a signature.

What will the general provisions tell about?

The instruction begins with the General Provisions section. He gives an idea of ​​the accounting principles at a particular enterprise, makes the necessary accents and comments, points out the nuances in the work.

This paragraph includes a little from all sections, summarizing the information into a single thesis. This part of the document may indicate that the main function of the chief accountant is timely accounting with control over the use of various types of resources in order to ensure the smooth operation of the enterprise. The accounting department is appointed as a separate department, 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 the specialist and the length of his work. The presence of a higher education is almost always required, but there are times when its absence is made up for by practice and experience in this area. If there is no chief accountant in the workplace, then his duties should be delegated to his deputy or a person from the staff who can cope with the task. He must also be familiar with the instructions.

This clause 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 accounting data and the level of accounting are prescribed. Also here you can find information about the powers of a specialist in the field of cash management, material responsibility and the algorithm for the disposal of commodity and material assets.

"General information" can also be supplemented by other sub-clauses if they disclose the principle of accounting and promote ideal accounting discipline.

This part is often overlooked and overlooked. This is fraught with errors and incidents, because it contains important aspects for successful accounting and analysis.

Duties of the chief accountant

The responsibilities section is one of the most ambitious. It is always described in great detail in order to avoid controversial situations. Usually, the responsibilities of the chief accountant at different enterprises are similar, but there are also individual features.

The duties of the chief accountant include:

  1. Ensuring document flow with the use of computer technology and other effective methods to improve record-keeping.
  2. Accounting and analysis funds, assets and valuables. It is also important to correctly map transactions using a double-entry system.
  3. Organization expense tracking and counting financial result.
  4. Timely calculation and payment of fees and taxes, as well as payments of wages and other benefits.
  5. Control over possible theft and supervision of objects put on the balance sheet of the enterprise.
  6. Drawing up and submitting, in due time, the necessary reports to the inspection bodies.
  7. Analysis of the reserves and resources of the company in order to prevent economic losses (in the event that the company does not have an economist).
  8. Carrying out activities to raise the level of accounting knowledge.
  9. Conducting inspections on time.
  10. Preservation and transfer of documentation to the archive for storage.
  11. Conducting an inventory within the framework of the current legislation.
  12. Monitoring the repayment of accounts payable.
  13. Helping other employees to improve their level of knowledge of accounting and analysis.

The chief accountant has many responsibilities. But all of them are easily achievable if you adhere to the rules of bookkeeping, exclude fraud and other illegal actions.

The accountant must take a responsible approach to the performance of his functions, otherwise he may even incur criminal punishment.

The rights of the chief accountant

A qualified specialist also has a list of rights that must be provided by top management. These include the right to develop norms and responsibilities for subordinates and the ability to demand strict implementation from them. Also, the chief accountant can dismiss, transfer and appoint staff members, if there is a reason for this. Previously, this decision must be agreed with the head.

The ability to analyze, endorse, reject agreements, contracts, orders and other documentation within the existing powers is another right of the chief accountant. He may require the heads of departments to ensure the safety of material assets, to maintain accounting measures in order to prevent theft. The chief accountant has the right to demand from the management to improve the conduct of accounting, tax, warehouse accounting, revision of the rates of raw materials consumption and labor resources and improvement regulatory framework, which is 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 relieve the employee of responsibility. There is a right to revise the bonuses of employees in the event that they did not meet the conditions set or the work was performed poorly. The chief accountant may also recommend lowering premiums and premiums if required by the financial situation of the company.

The same system and in case of damage 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.

What should an employee know?

Requirements for the level of knowledge of an employee are put forward by each manager on an individual basis. It all depends on personal wishes, specifics of work, wages and other important factors.

There is a standard list of knowledge that the chief accountant must have:

  • knowledge of the legislation that regulates accounting, tax, personnel, statistical, management accounting;
  • legal awareness (at least the basics of law);
  • be aware of the development, filling out and submission to the regulatory authorities of reporting, regulatory and methodological documentation;
  • know the rules and principles of accounting;
  • have knowledge in the field of ethics of an accountant, business cooperation and psychology;
  • knowledge about the specifics, strategy, plans of the enterprise;
  • have information about accounting records, terminology, methods, starting with business transactions and ending with the calculation of financial results;
  • know what an audit is and, ideally, be able to conduct such an audit;
  • knowledge of tax transactions, fees, timing of their payment and penalties;
  • have a baggage of knowledge about conducting an inventory, auditing, settlements with debtors and creditors;
  • possession of a computer, office equipment;
  • perfect knowledge of accounting and tax programs;
  • keep abreast of the latest developments in the field of legislation, accounting and programs that are used in this sector;
  • have at least minimal information security skills;
  • know the rules for storing documentation, archiving and disposing of it (if necessary);
  • own data on the conduct of international accounting, especially when it comes to an international company;
  • know the standards of labor protection and the principles of personnel records.

To know if the management demands 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.

Responsibility of the chief accountant

Accounting requires the most responsible approach. When the chief accountant starts work, he takes responsibility for its results. Compliance with legislation, internal regulatory documents- it is obligatory, otherwise the specialist may be reprimanded, and in the worst cases may even be fired. Often there are cases of criminal liability of the chief accountant, if the fact of theft has been proven, etc.

The chief accountant is responsible if found:

  1. Errors in accounting, which led to data distortion and serious negative changes.
  2. Inconsistency of the display of business transactions with the legislative framework.
  3. Incorrect settlement with creditors and debtors.
  4. Violation of the plan for conducting inspections, audits, inventory and other procedures that are systematic and mandatory.
  5. Failure to comply with job descriptions, management orders, internal regulations, etc.
  6. Violation of labor discipline, absenteeism or systematic tardiness.
  7. Failure to comply with the confidentiality rules, if this is a prerequisite in the Collective Agreement of the enterprise.
  8. The facts that the chief accountant concealed important facts about the financial condition, which led to negative consequences.
  9. Damage to the enterprise.

There are the following types of legal liability of the chief accountant:

  • criminal, if a crime has been committed;
  • administrative (when reporting is submitted at the wrong time, incorrect primary accounting, etc.);
  • disciplinary, when there was a violation of labor discipline;
  • material - the need to compensate for the damage that was received due to the non-professionalism of the accountant.

When the question of the measure of punishment is considered, then the reason for the commission of the situation is taken into account. This can be intent (direct or indirect) or negligence (negligence or arrogance).

The degree of punishment can 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 of a systematic nature or this entailed penalties, then you cannot do without administrative punishment.

A clear definition of punishment promotes a sense of responsibility and is an incentive for quality work.

The accountant can be held liable even after he has left the position.

Working conditions

In order for the working process to be fruitful and the functions of an accountant to be fully performed, it is necessary to provide decent working conditions. The team must have a discipline of responsibility and order, ethics and moral standards must be observed.

The workplace should be equipped with the necessary furniture, items for security (safe, fireproof cabinets, etc.). Particular attention should be paid to computer equipment, because the activity of a modern accountant is impossible without accounting software. This section provides an algorithm for business trips, if required by the workflow.

Harmful working conditions are also regulated. If the chief accountant, when carrying out an inventory, audit or other activities, has to travel to objects where there are harmful working conditions, then this must be previously agreed with him. The chief accountant can be assigned a service vehicle in order to quickly cope with their tasks.

The work schedule should be rationed, processing can be further 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 just as important as the duties or rights of the employee.

conclusions

The job description of the chief accountant is one of the basic documents that fully covers his activities, conditions, principles and prospects of work. After examining the information, we can conclude about what measures of encouragement and punishment the employee can await, what powers he has and the degree of influence on others.

A correctly developed instruction will avoid misunderstandings and conflict situations. It is not obligatory, 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 points will improve the quality of the chief accountant's work and open up new facets of activity.