The duties of the chief accountant are brief. The main functions, duties, rights, requirements for the chief accountant, set out in the job description
1. GENERAL PROVISIONS
1.1. The present job description defines the functional duties, rights and responsibilities of the Chief Accountant of the enterprise.
1.2. Chief Accountant is appointed to the position and dismissed from the position in accordance with the procedure established by the current labor legislation by order of the General Director of the enterprise.
1.3. The chief accountant reports directly to the General Director of the enterprise.
1.4. A person who has a higher professional (economic) education and experience of financial and economic work, including in managerial positions, at least 5 years, is appointed to the position of the Chief Accountant.
1.5. The chief accountant should know:
Accounting legislation;
Resolutions, orders, orders, other guidance, methodological and regulatory materials of higher, financial and control and auditing bodies on the organization of accounting and reporting, as well as concerning the economic and financial activities of the enterprise;
Civil law, financial, tax and business law;
The structure of the enterprise, strategy and prospects for its development;
Organization regulations and instructions accounting at the enterprise, the rules for its conduct;
The procedure for registration of operations and organization of document flow in accounting areas;
Forms and procedure for financial settlements;
Methods economic analysis economic and financial activities of the enterprise, identification of on-farm reserves;
The procedure for acceptance, posting, storage and spending Money, inventory and other valuables;
Settlement rules with debtors and creditors;
Conditions of taxation of legal entities and individuals;
The procedure for writing off shortages from accounting accounts, accounts receivable and other losses;
Rules for conducting inventories of cash and inventory;
Procedure and terms of drawing up balance sheets and reporting;
Rules for conducting inspections and documentary audits;
Modern means of 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;
Economics, organization of production, labor and management;
Basics of production technology;
Market methods of management;
Labor legislation;
Labor protection rules and regulations.
1.6. The chief accountant must have a computer skills at the level of a confident user, including computer programs for accounting.
1.7. The chief accountant must be sociable, energetic, and positive.
1.8. During the period of temporary absence of the Chief Accountant, his duties are assigned to ___________________________ (accountant, General Director).
2. FUNCTIONAL RESPONSIBILITIES
2.1. Chief Accountant:
2.1.1. Carries out the organization of accounting of economic and financial activities and control over the economical use of material, labor and financial resources, the safety of the property of the enterprise.
2.1.2. Forms, in accordance with the legislation on accounting, an accounting policy based on the structure and characteristics of the enterprise, the need to ensure its financial stability.
2.1.3. Leads the work on the preparation and adoption of a working chart of accounts, forms of primary accounting documents used for registration 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 transactions, observing the technology for processing accounting information and the procedure for document flow.
2.1.4. Provides a rational organization of accounting and reporting at the enterprise and in its divisions based on the maximum centralization of accounting and computing work and the use of modern technical means and information technologies, progressive forms and methods of accounting and control, the formation and timely submission of complete and reliable accounting information on the activities of the enterprise, its property status, income and expenses, as well as the development and implementation of measures aimed at strengthening financial discipline.
2.1.5. Organizes accounting of property, liabilities and business transactions, incoming fixed assets, inventory and cash, timely reflection on the accounts of accounting transactions related to their movement, accounting for production and circulation costs, execution of cost estimates, sales of products, performance of work ( services), the results of the economic and financial activities of the enterprise, as well as financial, settlement and credit operations.
2.1.6. Ensures the legality, timeliness and correctness of paperwork, preparation of economically justified accounting estimates of the cost of products, work (services) performed, payroll calculations, correct calculation and transfer of taxes and fees to the federal, regional and local budgets, insurance contributions to state off-budget social funds, payments in banking institutions, funds for financing capital investments, repayment in deadlines debts to banks on loans, as well as the deduction of funds for material incentives for employees of the enterprise.
2.1.7. Monitors compliance with the procedure for registration of primary and accounting documents, settlements and payment obligations, fund spending wages, for the establishment of official salaries for employees of the enterprise, conducting 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.
2.1.8. Participates in the economic analysis of the economic and financial activities of the enterprise according to accounting and reporting data in order to identify internal reserves, eliminate losses and non-productive costs.
2.1.9. Takes measures to prevent shortages, illegal spending of funds and inventories, violations of financial and economic legislation. Participates in the preparation of materials on shortages and theft of funds and inventories, controls the transfer to necessary cases these materials to the investigative and judicial authorities.
2.1.10. Takes measures to accumulate funds to ensure the financial stability of the enterprise.
2.1.11. Cooperates with banks on the placement of free funds on bank deposits (certificates) and the acquisition of highly liquid state valuable papers, control over the conduct of accounting transactions with deposit and credit agreements, securities.
2.1.12. Carries out work to ensure strict observance of staff, financial and cash discipline, estimates of administrative and economic and other expenses, 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.
2.1.13. Participates in the development and implementation of rational planning and accounting documentation, progressive forms and methods of accounting based on the use of modern computer technology.
2.1.14. Provides the preparation of a balance sheet and operational summary reports on income and expenditure of funds, on the use of the budget, other accounting and statistical reporting, submitting them in accordance with the established procedure to the relevant authorities.
2.1.15. Provides methodological assistance to employees of the enterprise's divisions on accounting, control, reporting and economic analysis.
2.1.16. Monitors the safety of accounting documents and the organization of storage of accounting documents.
2.1.17. Supervises the employees of the accounting department.
3. RIGHTS
3.1. The chief accountant has the right to:
3.1.1. To give subordinate employees and services assignments, assignments on a range of issues included in his functional duties.
3.1.2. Monitor the timely execution of tasks and individual orders of employees subordinate to him.
3.1.3. Request and receive necessary materials and documents related to the activities of the Chief Accountant.
3.1.4. Enter into relationships with subdivisions of third-party institutions and organizations to resolve operational issues of production activities within the competence of the Chief Accountant.
3.1.5. To represent the interests of the company in third-party organizations on issues related to the competence of the Chief Accountant.
4. LIABILITY
4.1. The chief accountant is responsible for:
4.1.1. Failure to fulfill their functional duties, as well as the work of employees subordinate to him on issues of their production activities.
4.1.2. Inaccurate information about the state of work at the entrusted site, indicators of financial and economic activities, untimely provision of various information and reporting.
4.1.3. Failure to comply with orders, orders and instructions of the General Director of the enterprise.
4.1.4. Failure to ensure compliance with labor and performance discipline by employees of subordinate services and personnel subordinate to the Chief Accountant.
4.1.5. For the disclosure of information constituting an official or commercial secret.
5. CONDITIONS OF WORK
5.1. The mode of operation of the Chief Accountant is determined in accordance with the Internal Labor Regulations established at the enterprise.
5.2. Due to operational needs, the Chief Accountant can visit business trips(including local significance).
5.3. To resolve operational issues related to the provision of financial and economic activities, the Chief Accountant may be provided with service vehicles.
Other instructions in the section:
Majority individual entrepreneurs do an excellent job of keeping records and reporting without an accountant, taking these responsibilities upon themselves. What can not be said about legal entities- as a rule, limited liability companies carry out accounting in full, and in this matter, one cannot do without a specialist, and sometimes a whole staff of accountants.
Moreover, in many organizations, not a single transaction goes through without the approval of the chief accountant and not a single invoice is paid. The chief accountant is rightfully considered the second person in the enterprise after the director: he is endowed with broad powers and is responsible for the entire material and financial block of the company. And the terms of reference, the list of duties and the level of responsibility of the head of the accounting department are necessarily recorded in the job description of the chief accountant of the LLC.
Job description of the chief accountant: the cost of a mistake
The preparation of job descriptions for accounting employees should be approached with due attention. Full and detailed definition of the scope of duties of the chief accountant, his rights and areas of responsibility are dictated by the need to strictly regulate the activities of a person whose signature is on everyone financial documents organizations.
Registration of the job description of the chief accountant is a problem of the management of the enterprise. As a rule, the bosses do not deal with such issues on their own, but delegate them to the personnel service. In turn, the HR manager is not always sufficiently versed in the content of management functions and the features of the financial policy of the company to take into account all the nuances when drawing up such an important document. If the job description does not clearly spell out the authority and responsibility of a specialist, it is quite likely that the chief accountant may fail to fulfill part of his duties, commit erroneous actions and the emergence of conflict situations in the organization.
For the competent drawing up of a document, it is not enough to take a standard sample of the job description of the chief accountant of an LLC, it is necessary to involve the management of the company and the legal department for consultations. This will make it possible to fully determine the composition of the rights and obligations of the second person of the company, document the set of rules by which the employee will be guided in his work. It is worth remembering that the field of activity of the company leaves an imprint on the functions performed by the accounting department. The content of the work of the chief accountant in public catering, retail, on industrial enterprise or in motor transport - in each case it will have its own specifics, which should also be taken into account when writing service instructions.
Requirements for the chief accountant
The responsibility that rests on the shoulders of the chief accountant implies special requirements for the applicant for this position. The candidate must have comprehensive knowledge in his field, have a high level of qualifications and extensive work experience. So, typical conditions for appointment to the post of chief accountant are:
- higher education, financial or economic;
- work experience as an accountant - at least 5 years;
- availability of management experience.
In his official activities, the chief accountant must be guided by the norms of the legislation of the Russian Federation and internal local acts of the company, which implies good knowledge of:
- regulatory framework for taxation and accounting (laws, instructions, regulations, recommendations, etc.);
- materials on tax, accounting, financial, management reporting at the enterprise;
- fundamentals of civil and labor legislation;
- statutory documents of the organization;
- labor regulations adopted at the enterprise, other internal regulations;
- administrative acts of the company's management;
- the employee's job description.
The list of documentation that is mandatory for study and execution by all employees of the organization, as well as for those holding specific positions, in our case, the chief accountant, must be included in the job description.
Violation of the listed normative acts, non-fulfillment or bad faith fulfillment by the chief accountant of his duties entails serious liability for him:
- disciplinary - on a general basis;
- material - according to Art. 243 of the Labor Code of the Russian Federation (part 1), if, through the fault of the chief accountant (poor performance of his functions), penalties are imposed on the organization;
- administrative - if signs of an administrative offense are revealed in the actions of the chief accountant (Article 15 of the Administrative Code), as an official he can be punished with a fine of up to 5,000 rubles;
- criminal - when committing independently or under pressure from the head of a crime related to financial fraud, fraud, tax evasion, in accordance with the norms of the Criminal Code of the Russian Federation.
Duties of the chief accountant
The job description of an accountant outlines the range of his direct responsibilities directly related to accounting, LLC reporting, compliance with cash and financial discipline, establishes the degree of responsibility for failure to comply with these actions. But, since the chief accountant is a managerial position, his competence also includes the development of the accounting policy of the enterprise, the organization and control of the work of the accounting department and other management functions. The administration of the enterprise can set before the chief accountant, as the head of the unit, certain goals and objectives, and they must also be reflected in the job description.
Here is an approximate list of the duties of the chief accountant of an LLC, which must be recorded on paper.
- Organization and implementation of accounting work at the enterprise. The purpose of this function is to provide complete and reliable information to all interested parties about the financial and economic activities of the company and its financial position.
- Development of accounting policies in accordance with current legislation on taxation and accounting. Accounting policy is the main accounting document of the enterprise. It should take into account the characteristics and conditions of the organization's functioning, its structure, scope and other factors.
- Formation of a chart of accounts for use in company accounting, creation and approval of forms primary documentation and internal reporting forms.
- Implementation of a single information system accounting, ensuring its compliance with legal requirements, integration with other types of accounting at the enterprise.
- Ensuring timely formation accounting entries, correct reflection on the accounts of the performed business transactions.
- Control over the correctness and observance of the order of registration primary documents.
- Approval of the procedure for conducting inventory activities.
- Ensuring and monitoring compliance with the internal rules for information processing, its safety and protection from unauthorized access.
- Implementation of information support for management accounting, the formation of management reporting and consulting assistance to management in making decisions based on available financial data.
- Ensuring timely settlements of the company with state budget and extrabudgetary funds.
- Organization and control over the calculation of wages, the expenditure of the wage fund.
- Carrying out audits in departments, checking the compliance of expenses with budget plans, the validity of writing off shortages.
- Responsibility for compliance by all employees of the organization with cash and financial discipline.
- Preparation of internal reporting, preparation and timely transmission of tax, accounting and statistical information to the relevant authorities.
- Providing storage of accounting documentation, transferring it to the archive.
- Participation in the analysis financial indicators activities of the company, making proposals for budget optimization.
- Providing methodological and consulting assistance to employees of the enterprise on issues related to accounting, reporting, analysis of the company's financial data.
- Management of accounting employees, organization of their effective activities.
Another point that is important to reflect in the job description is the relationship of the chief accountant with the company's administration: will he execute orders only of the head of the company himself or obey his deputies, other executives, and if so, on what issues. This paragraph should be included in the document in order to avoid conflict situations and for a clear distribution of powers between employees. The text of the finished instruction must be approved by all persons superior to the chief accountant and submitted for approval to the director.
I APPROVE:
[Job title]
_______________________________
_______________________________
[Name of company]
_______________________________
_______________________/[FULL NAME.]/
"______" _______________ 20___
JOB DESCRIPTION
Chief accountant
1. General Provisions
1.1. This job description defines and regulates the powers, functional and job responsibilities, rights and responsibilities of the chief accountant [Organization name in the genitive case] (hereinafter - the Company).
1.2. The chief accountant is appointed and dismissed in accordance with the procedure established by the current labor legislation by order of the head of the Company.
1.3. The chief accountant reports directly to [the name of the position of the immediate supervisor in the dative case] of the Company.
1.4. The chief accountant belongs to the category of managers and is subordinate to: an accountant, an accountant-cashier.
1.5. A person who has a higher professional (economic or engineering and economic) education and experience in accounting and financial work, including in leadership positions, for at least 3 years.
1.6. In his activities, the chief accountant is guided by:
- the legislation of the Russian Federation, including financial, tax and economic legislation, regulatory and methodological documents on the organization of accounting and reporting, economic and financial activities of the organization;
- regulations and instructions on the organization of accounting, rules for its conduct;
- local regulatory documents regulating the work of the Company;
- the business plan of the Company;
- labor regulations (staff regulations);
- orders and orders general director Companies;
- this job description.
1.7. The chief accountant should know:
- accounting legislation;
- fundamentals of civil law;
- financial, tax and business legislation;
- regulatory and methodological documents on the organization of accounting and reporting, economic and financial activities of the organization;
- regulations and instructions on the organization of accounting, rules for its conduct;
- profile, specialization and structure of the organization, strategy and prospects for its development;
- tax, statistical and management accounting;
- order of registration accounting transactions and organization of workflow for accounting areas, write-off of shortages, accounts receivable and other losses from accounting accounts, acceptance, posting, storage and spending of funds, inventory and other valuables, audits;
- forms and procedure for financial settlements;
- conditions of taxation of legal entities and individuals;
- rules for conducting inventories of cash assets, settlements with debtors and creditors, conducting inspections and documentary audits;
- procedure and terms of drawing up balance sheet and reporting; modern reference and information systems in the field of accounting and financial management;
- methods of analysis of the financial and economic activities of the organization;
- rules for storing accounting documents and protecting information;
- advanced domestic and foreign experience in organizing accounting;
- economy, organization of production, labor and management;
- labor legislation;
- labor protection rules;
- list of the company's services;
- rules and procedure for working on a computer, with MS Office programs, with specialized accounting programs and legal systems;
- internal labor regulations.
1.8. During the absence of the chief accountant, his duties are performed by a person appointed in accordance with the established procedure. This person acquires the corresponding rights and is responsible for the proper performance of the duties assigned to him.
2. Functional responsibilities
The chief accountant is obliged to perform the following labor functions:
2.1. Carry out work on setting up and maintaining accounting of the organization in order to obtain complete and reliable information about its financial and economic activities and financial position by interested internal and external users.
2.2. To formulate, in accordance with the legislation on accounting, an accounting policy based on the specifics of business conditions, structure, size, industry and other features of the organization's activities, allowing timely receipt of information for planning, analysis, control, evaluation financial situation and the results of the organization.
2.3. Organize the preparation and approval of a working chart of accounts of accounting, containing synthetic and analytical accounts, forms of primary accounting documents used to formalize business transactions, forms of internal financial statements.
2.4. Provide the procedure for inventory and appraisal of property and liabilities, documentary evidence of their presence, compilation and assessment.
2.5. Provide systematic internal control for the correct execution of business transactions, compliance with the workflow procedure, technology for processing accounting information and its protection from unauthorized access.
2.6. Lead the formation of the information system of accounting and reporting in accordance with the requirements of accounting, tax, statistical and management accounting, ensures the provision of the necessary accounting information to internal and external users.
2.7. Organize work on maintaining accounting registers based on the use of modern information technologies, progressive forms and methods of accounting and control, execution of cost estimates, accounting for property, liabilities, fixed assets, inventories, cash, financial, settlement and credit transactions, costs production and circulation, sale of products, performance of works (services), financial results activities of the Company.
2.8. Provide timely and accurate reflection on the accounts of business transactions, movement of assets, formation of income and expenses, fulfillment of obligations.
2.9. Ensure control over compliance with the procedure for processing primary accounting documents.
2.10. Organize information support for management accounting, production cost accounting, compilation of cost estimates for products (works, services), accounting by responsibility centers and business segments, and the formation of internal management reporting.
2.11. Ensure the timely transfer of taxes and fees to the federal, regional and local budgets, insurance contributions to state off-budget social funds, payments to credit institutions, funds for financing capital investments, repayment of debt on loans.
2.12. Ensure control over the expenditure of the wage fund, the organization and correctness of calculations for the remuneration of employees, the conduct of inventories, the procedure for maintaining accounting records, reporting, as well as the conduct of documentary audits in the divisions of the organization.
2.13. Conduct the financial analysis and the formation tax policy based on accounting and reporting data.
2.14. Prepare proposals aimed at improving the financial performance of the organization, eliminating losses and non-productive costs.
2.15. Ensure compliance with financial and cash discipline, cost estimates, the legality of writing off shortages, accounts receivable and other losses from accounting accounts.
2.16. Control the execution of documents for shortages, illegal spending of funds and inventory, controls the transfer, if necessary, of these materials to investigative and judicial authorities.
2.17. Ensure the preparation of a report on the execution of budgets of funds and cost estimates, the preparation of the necessary accounting and statistical reports, their submission in the prescribed manner to the relevant authorities.
2.18. Ensure the safety of accounting documents and their submission in the prescribed manner to the archive.
2.19. Supervise accounting employees, organize work to improve their qualifications.
2.20. Work with the bank, carry out cash and non-cash payments.
2.21. Coordinate work on social and health insurance.
2.22. Observe the internal labor regulations.
2.23. Observe labor discipline and ensure compliance with labor discipline by employees of subordinate services.
2.24. Comply with labor protection and labor safety requirements and ensure compliance with such requirements by employees of subordinate services.
2.25. Comply with fire safety requirements and ensure compliance with such requirements by employees of subordinate services.
2.26. Take good care of the property of the employer and other employees.
2.27. Immediately inform the employer about a situation that poses a threat to the life and health of people, the safety of the employer's property; organize the evacuation of employees of subordinate services in the event of such situations.
In case of official necessity, the chief accountant may be involved in the performance of his job responsibilities overtime, in the manner prescribed by the regulations federal legislation about labor.
3. Rights
The chief accountant has the right to:
3.1. To get acquainted with the draft decisions of the General Director of the Company concerning his activities.
3.2. Submit proposals for improving the performance of subordinate divisions and interaction with related divisions for consideration by the General Director of the Company.
3.3. Interact with leaders of all structural units Companies.
3.4. To request, personally or on behalf of the General Director, from the heads of departments and specialists of the enterprise, information and documents necessary for the performance of his official duties.
3.5. Sign and endorse documents within their competence.
3.6. Submit for the consideration of the General Director of the Company submissions on the appointment, relocation and dismissal of employees of subordinate units; proposals to encourage them or to impose penalties on them.
3.7. Enjoy other rights established by the Labor Code of the Russian Federation and other legislative acts of the Russian Federation.
4. Responsibility and performance evaluation
4.1. The chief accountant bears administrative, disciplinary and material (and in some cases stipulated by the legislation of the Russian Federation - and criminal) responsibility for:
4.1.1. Failure to comply or improper fulfillment of the official instructions of the immediate supervisor;
4.1.2. Failure to perform or improper performance of his labor functions and the tasks assigned to him;
4.1.3. Misuse of the granted official powers, as well as their use for personal purposes;
4.1.4. Inaccurate information about the status of the work entrusted to him;
4.1.5. Failure to take measures to suppress identified violations of safety regulations, fire safety and other rules that pose a threat to the activities of the enterprise and its employees;
4.1.6. Failure to enforce labor discipline;
4.1.7. Offenses committed in the course of their activities - within the limits determined by the current administrative, criminal and civil legislation of the Russian Federation;
4.1.8. Causing material damage and / or losses to the company or third parties related to action or inaction during the performance of official duties.
4.2. The assessment of the chief accountant's work is carried out:
4.2.1. Immediate supervisor - regularly, in the process of the employee's daily performance of his labor functions;
4.2.2. The attestation commission of the enterprise - periodically, but at least once every two years, based on the documented results of the work for the evaluation period.
4.3. The main criterion for evaluating the work of the chief accountant is the quality, completeness and timeliness of the fulfillment of the tasks provided for by this instruction.
5. The right to sign
5.1. To ensure his activities, the chief accountant is granted the right to sign organizational and administrative documents on issues that are part of his functional duties.
Acquainted with the instructions ______ / __________ / "__" _______ 20__
Approved by ................................................
…………………………………………….
(name of company)
…………………………………………….
(position)
………...….……………………………...
(Full name.)
“… ..” …………………. 20 ... .. y.
Job description
chief accountant
……………………………………………………………………………..
(name, enterprises, organizations)
1. General Provisions
1.1. The chief accountant is hired and dismissed by the 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 financial matters and staff.
1.3. A person who has a higher professional (economic, financial and economic) education and experience of financial and accounting (financial and economic) work in managerial positions for at least ……… years is appointed to the position of the chief accountant.
1.4. In his activities, the chief accountant is guided by:
- legislative and regulatory documents governing accounting and reporting issues;
- teaching materials on relevant issues;
- orders and orders of the director of the enterprise;
- internal labor regulations;
- the charter of the enterprise;
- this job description.
1.5. The chief accountant should know:
- legislation on accounting;
- civil law, financial and tax legislation;
- legislative acts, resolutions, orders, orders, guidelines, methodological and regulatory materials of financial and control and auditing bodies on the organization of property accounting and reporting on the financial and economic activities of the enterprise;
- the structure of the enterprise, forms and methods of accounting, forms and procedures documenting financial calculations related to the movement of fixed assets, inventories and cash at the enterprise;
- regulations, instructions and rules for the organization and maintenance of accounting at the enterprise;
- plan and correspondence of accounts;
- organization of document flow in accounting areas;
- methods of economic analysis of the economic and financial activities of the enterprise;
- rules for the operation of modern computer technology for accounting and computing work and analysis of the economic and financial activities of the enterprise;
- the procedure for acceptance, accounting, storage and expenditure of inventory items and funds;
- peculiarities of taxation of legal entities and individuals;
- rules for settling accounts with debtors and creditors;
- the procedure for writing off shortages, accounts receivable and other losses from accounting accounts;
- rules for conducting documentary audits, inventories of funds and inventory;
- the procedure and terms of drawing up accounting balances and statements;
- economics, labor organization 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 his deputy, appointed in accordance with the established procedure and bearing full responsibility for the proper performance of the duties of the chief accountant.
2. Functions
The chief accountant has the following functions:
- management of accounting employees and organization of work to improve their qualifications;
- management of accounting and reporting at the enterprise;
- development and formation of accounting policies at the enterprise;
- providing methodological assistance to subordinate employees on accounting, control and reporting issues;
- control over the correct execution of accounting documentation, timely transfer of taxes and fees to budgets of different levels, payments to banking institutions, preparation of salary calculations;
- identification of on-farm reserves;
- implementation of measures to reduce non-productive costs and losses;
- introduction of modern technical means and information technologies of accounting;
- control of compliance by subordinate executors with the requirements of legislative and regulatory legal acts on labor protection.
3. Job responsibilities
The chief accountant carries out:
3.1. Organization of accounting of economic and financial activities and control of the use of material, labor and financial resources of the enterprise.
3.2. Forms, based on the structure and specifics of the enterprise's activities, an accounting policy in accordance with the legislation on accounting.
3.3. Organizes the accounting of property and funds, the movement of incoming fixed assets and inventory items in the accounting accounts.
3.4. Supervises the results of the financial and economic activities of the enterprise, the execution of cost estimates, financial, settlement and credit transactions and the timely reflection of the accounting of transactions in the accounts.
3.5. Controls:
- compliance with the procedure for processing primary documents, settlements and payment obligations;
- spending of the wage fund;
- inventories of fixed assets and monetary assets, inventory items;
- audits of accounting and reporting;
- documentary audits in divisions and branches of the enterprise;
3.6. Ensures legality, timeliness and correct accrual and transfer of:
- taxes and fees to the federal, regional and local budgets;
- insurance contributions to state off-budget social funds;
- timely repayment of debts and current payments to banks;
- funds to finance capital investments;
- deduction of funds for material incentives for employees of the enterprise.
3.7. Takes measures to prevent shortages, illegal spending of funds and inventories, violations of financial and economic legislation.
3.8. Provides:
- legality of writing off shortages, accounts receivable and other losses from accounting accounts;
- the safety of accounting documents, their execution and delivery in the prescribed manner to the archive.
3.8. Takes part:
- in the development and implementation of measures to comply with financial discipline, estimates of administrative and economic costs, rational use of resources;
- in conducting an economic analysis of the economic and financial activities of an enterprise according to accounting data in order to identify intra-economic reserves and sources of loss and non-productive costs;
- in the formulation of the economic formulation of problems solved with the help of computer technology and determines the possibility of using finished projects, algorithms, software packages, allowing to create economically sound systems for processing economic information;
- in the development and implementation of progressive forms and methods of accounting using modern computers and computer programs;
- in the design of materials on shortages and theft of funds and inventories, controls the transfer, if necessary, of materials to investigative and judicial authorities.
3.9. Leads the work on the preparation and adoption of a working chart of accounts and forms of documents for internal financial statements, for which standard forms are not provided.
3.10. Makes decisions, in order to ensure the financial stability of the enterprise, on the placement of free financial resources on bank deposits (certificates), the acquisition of highly liquid government securities.
3.11. Carries out control of accounting transactions with deposit and credit agreements and securities.
3.12. Provides the preparation of a balance sheet and operational consolidated reports on income and expenses, the use of the enterprise budget, other accounting and statistical reporting and their submission in the prescribed manner to the relevant authorities.
3.13. Provides methodological assistance on accounting, control and reporting to employees of departments of the enterprise.
3.14. Supervises the employees of the accounting department of the enterprise.
4. Rights
The chief accountant has the right to:
4.1. To get acquainted with the documents defining his rights and obligations in the position held, the criteria for assessing the quality of the performance of official duties.
4.2. Request from the heads of departments and specialists of the enterprise information and documents necessary for the performance of their official duties.
4.3. Provide subordinate employees with binding instructions and instructions.
4.4. Establish job responsibilities for subordinate employees and employees of other departments involved in accounting.
4.5. Conduct independent correspondence with state, municipal and the judiciary in the field of accounting and tax accounting.
4.6. Submit proposals for improving the economic and financial activities of the enterprise for consideration by the management.
4.7. Sign and endorse documents within their competence.
4.8. Submit for consideration by the director of the enterprise ideas about the appointment, relocation, dismissal, encouragement of accounting employees or the imposition of penalties on them.
4.9. In agreement with the head of the enterprise, for consultations, preparation of conclusions, recommendations and proposals, involve experts and specialists in the field of accounting and tax accounting.
4.10. Require the director of the enterprise to assist in the performance of their duties and rights.
4. Responsibility
The chief accountant is responsible for:
- for the consequences of decisions made by him that go beyond his powers, established current legislation RF, the charter of the enterprise, other regulatory legal acts;
- for improper performance or non-performance of their official duties provided for by this job description, within the limits determined by the current labor legislation of the Russian Federation;
- for offenses committed in the course of carrying out their activities, within the limits determined by the current administrative, criminal and civil legislation of the Russian Federation;
- for causing material damage as a result of his financial and economic activities within the limits determined by the current labor and civil legislation of the Russian Federation.
5. Working conditions
5.1. The mode of operation of the Chief Accountant is determined in accordance with the Internal Labor Regulations established at the enterprise.
5.2. Due to operational needs, the Chief Accountant can be sent on business trips.
6. Miscellaneous
This job description has been developed and approved in accordance with the provisions of the Labor Code of the Russian Federation and other regulations governing labor legal relations in the Russian Federation.
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The chief accountant is actually the next main person after the director of the company, because without his signature not a single serious document is drawn up, and without his consent not a single transaction is carried out. The chief accountant is endowed with many powers and solves a huge number of issues every day. So let's find out what are duties of chief accountants .
List of job responsibilities of the chief accountant
- Possession of information
The main purpose of this work is to provide factual information regarding the financial situation of the company or an individual to each interested employee.
- Accounting Policies
Accounting policy Is one of the most important documents of any company. The head of the accounting department must take a very responsible approach to its preparation, taking into account all modern requirements. The chief accountant is obliged to mention in the document the features of the firm's activities, its scale, industry, structure, etc. Correctly drafted accounting policy grants the right to receive important analytical and statistical data of the company.
- Control of internal documentation
The chief accountant has the responsibility of developing accounting plan and preparation of basic internal reporting forms. Everything related to the control of documents within the company, inventory and processing of various documents is the daily task of the chief accountant of the company.
- Establishing an information system
It is extremely important for the chief accountant that all reporting systems, including information systems, comply with the requirements prescribed in the legislation.
- Register control
The organization of the registers should be carried out in accordance with all the best practices.
- Control of working accounts
The chief accountant is responsible for the clear display on the accounts of all operations carried out in due time, controls the income and expenses of the company, and monitors the movement of assets.
- Primary documents
Control over its correct design also rests on the shoulders of the chief accountant.
- Communication with management
Management accounting- another duty of the chief accountant. He provides the bosses with the latest and relevant information, helps in making some decisions.
- Control over payments
It is the chief accountant who makes timely transfers of funds from the company's employees to all the necessary funds and services. He is responsible for calculating wages to employees, and must approach this task very responsibly in order to avoid any misunderstandings.
- The financial analysis
The accounting manager not only analyzes financial condition company, but also develops a number of proposals to optimize production and eliminate unwanted costs.
- Monetary discipline
Control over the cash desk, just like over all finances, is naturally carried out by the chief accountant. It is important for him to follow the cost estimate and avoid shortages and other losses.
- Cooperation with the judiciary
This work becomes a necessity if the company is noticed illegal spending of finances or theft of any valuables.
- Submission of documentation for control
Although the chief accountant establishes control over financial transactions and all the company's documentation, he must also keep records of his activities in order to transfer it to the appropriate authorities.
- Storage of accounting documents and their transfer to the archive
- Supporting colleagues
The chief accountant maintains communication not only with the leaders, but also with other employees of the organization, and must provide them with methodological and information assistance on the control, analysis and accounting of their activities.
- Leading position
Among other things, the chief accountant has a whole accounting staff subordinate to him, which must be subordinate to his manager. He, in turn, is obliged to competently organize work in the team, as well as monitor the professional growth of his employees.
Conclusion
As can be understood from this list, job responsibilities of the chief accountant more than enough! He must approach with all responsibility the performance of any of the assigned tasks, if he does not want to lose all powers. In addition, following the chief accountant to his direct responsibilities will allow the company to avoid unpleasant moments associated with documentation and distribution of finances. That is why the work of a chief accountant is considered so important in any company.