Job description of an assistant accountant - download the text for free. Assistant chief accountant: appointment, conditions of admission, job descriptions and scope of work performed What are the duties of an assistant accountant
Job description an assistant accountant is created to regulate labor relations. The document spells out the functional duties, rights, working conditions, responsibility of a specialist. The tasks they perform may vary depending on where they work.
1. Assistant accountant belongs to the category of "specialists".
2. The dismissal or appointment to the position of an assistant accountant is carried out in accordance with the order of the director of the enterprise on the proposal of the chief accountant.
3. The assistant accountant reports directly to the chief accountant of the organization.
4. A person who has a higher or secondary specialized education and at least one year of experience in a similar position is appointed to the position of an assistant accountant.
5. During the absence of an assistant accountant, his functional duties are performed by another official, as reported in the order for the enterprise.
6. The assistant accountant is guided in his activities by:
- The company's charter, internal labor regulations, labor protection standards, other regulations organizations;
- legal acts of the Russian Federation;
- instructions, orders of management;
- this job description.
7. The assistant accountant must know:
- guidance, methodological and regulatory materials of higher, financial and auditing bodies;
- legislation relating to civil, financial, tax, economic law;
- organizational structure of the organization;
- requirements and rules of accounting at the enterprise;
- procedure for registration of operations, organization of document circulation by accounting areas;
- financial analysis methods, economic activity enterprises;
- the procedure for financial settlements, the turnover of funds and their accounting, settlements with debtors and creditors;
- provisions relating to the taxation of legal entities and individuals;
- write-off rules accounts receivable, losses;
- commodity inventory rules material assets, inspections, documentary audits;
- provisions relating to the preparation of financial statements;
- means, methods of automation of accounting and calculations;
- labor legislation;
- labor protection rules and regulations.
II. Job Responsibilities of an Accounting Assistant
The Assistant Accountant has the following responsibilities:
1. Ensure the activities of the chief accountant, deputy chief accountant and accountant.
2. Follow the instructions and orders of the management of the organization, within its competence.
3. Reflect in the primary documents and control the movement of funds in the bank accounts of the organization.
4. Draw up payment orders, submit them on time.
5. Control the timeliness, correct use, write-offs of funds, preparation of cash and other reports.
6. Make timely payments to the state and local budgets, payment calculations.
7. Contribute to the safety of accounting documents.
9. Take part in inventories.
10. Perform the duties of absent accountants in the prescribed manner.
11. Provide assistance to employees of the enterprise in relation to accounting and related matters.
12. Follow the provisions of labor, production disciplines, labor protection rules.
13. Comply with the requirements of industrial sanitation and hygiene, fire safety.
III. Rights
1. Send requests, receive information, documents used to fulfill their official duties.
2. Represent the interests of the organization within its competence.
3. Put forward rationalization proposals for management consideration.
4. Require management to create conditions for the exercise of their rights and duties.
IV. Job description of an assistant accountant: rights and obligations of a hired specialist
A responsibility
The Accounting Assistant is responsible for:
1. Causing material damage to the enterprise, its counterparties and employees.
2. Inaccurate information about the progress and results of the implementation of instructions, tasks, violation of the deadlines for their implementation.
3. Violation of orders, instructions, instructions.
4. Disclosure of personal data, trade secrets, confidential information.
5. Improper performance of their official duties.
6. Violation of the provisions of labor discipline, internal labor regulations, safety, fire protection.
V. Working conditions
1. The conditions for the work of an assistant accountant are determined by:
- internal labor regulations, safety regulations;
- orders, orders of the enterprise management;
- the Labor Code of the Russian Federation;
- requirements of current sanitary and hygienic standards.
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I. General provisions.
- The assistant accountant belongs to the category of specialists.
- An assistant accountant is appointed to a position and dismissed in accordance with the procedure established by the current labor legislation by order of the director on the proposal of the chief accountant of the enterprise.
- The Assistant Accountant reports directly to the Accountant of the company.
- A person who has a higher professional (economic) or secondary specialized education and at least 1 (one) year of work experience in the specialty is appointed to the position of assistant accountant.
- The assistant accountant in his work is guided by the regulatory legal acts of Ukraine, the Charter of the enterprise, accounting standards, the accounting regulations of the enterprise, this job description, internal labor regulations.
- The assistant accountant must have computer skills at the level of a confident user, including accounting computer programs.
- During the temporary absence of an accountant, his duties are assigned to an assistant accountant.
- The Accounting Assistant must know:
- accounting legislation;
- resolutions, orders, orders, other guidance, methodological and regulatory materials of higher, financial and auditing bodies on the organization of accounting and reporting, as well as those related to economic and financial activities enterprises;
- civil law, financial, tax and economic legislation;
- structure of the enterprise, strategy and prospects for its development;
- provisions and instructions for the organization of accounting at the enterprise, the rules for its maintenance;
- procedure for registration of operations and organization of document flow by accounting areas;
- forms and procedure for financial settlements;
- methods economic analysis economic and financial activities of the enterprise, identification of intra-economic reserves;
- the procedure for acceptance, posting, storage and expenditure of funds, inventory and other valuables;
- rules for settlement with debtors and creditors;
- conditions of taxation of legal entities and individuals;
- the procedure for writing off shortages, receivables and other losses from accounting accounts;
- rules for conducting inventories of cash and inventory items;
- procedure and deadlines balance sheets and reporting;
- rules for conducting inspections and documentary audits;
- modern means of computer technology and the possibility of their application to perform accounting and computational work and analyze 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 managing;
- labor legislation;
- labor protection rules and regulations.
Job description of an assistant accountant
Functional responsibilities
- The main functional responsibility of the Assistant Accountant is to ensure the activities of the Chief Accountant, Deputy Chief Accountant and Accountant.
- Assistant accountant:
- Executes instructions and orders of the direct management and administration of the enterprise.
- Performs work in the assigned area of work in accounting.
- Reflects cash flow in primary accounting documents.
- Controls the movement of funds in the bank accounts of the enterprise.
- Prepares payment orders and submits them to the bank in a timely manner.
- Controls the timeliness and correctness of capitalization and write-off of funds, the preparation of cash and other monetary reports.
- Makes payments to state and local budgets.
- Calculates payments under lease agreements, controls the correctness and timeliness of payments.
- Ensures the safety of accounting documents.
- Prepares accounting documents for transfer to the archive.
- Participates in inventory taking.
- Replaces absent accountants.
- Provides methodological assistance to employees of business units on accounting, control, reporting and economic analysis.
- Complies with labor and production discipline, labor protection rules and regulations, industrial sanitation and hygiene requirements, fire safety, civil defense requirements.
The assistant accountant has the right to:
- Request and receive necessary materials and documents relating to the activities of the accountant.
- Make proposals to the administration of the enterprise to improve the work related to the functional duties of the accountant and the entire enterprise as a whole.
IV. A responsibility
The accountant is responsible for:
- Failure to fulfill their functional duties.
- Inaccurate information about the status of the received tasks and instructions, violation of the deadlines for their execution.
- Failure to comply with orders, orders of the director of the enterprise, instructions and assignments from _____________________________________.
- Violation of the Internal Labor Regulations, fire safety and safety regulations established at the enterprise.
- For non-preservation, damage to goods and other material assets, if non-preservation, damage occurred through the fault of an assistant accountant.
- For disclosure of information constituting an official or commercial secret.
I approve
[position, signature, full name
manager or other
An official authorized
Approve
[legal form, job description]
organization name, [day, month, year]
enterprises] M. P.
Job description
assistant accountant [name of company]
This job description has been developed and approved in accordance with the provisions of the Labor Code Russian Federation and other legal acts regulating labor relations in the Russian Federation.
1. General Provisions
1.1. The assistant accountant belongs to the category of specialists, is hired and dismissed from it by order of [name of the position of the head].
1.2. The assistant accountant reports directly to the [accountant, chief accountant or other official].
1.3. A person with a secondary vocational (economic) education is accepted for the position of an assistant accountant, without presenting requirements for work experience, or special training according to an established program and work experience in accounting and control of at least [value] years.
1.4. The Accounting Assistant must know:
Accounting legislation;
Decrees, orders, orders, other guidance, methodological and regulatory materials of higher, financial and auditing bodies on the organization of accounting and reporting, as well as those related to the economic and financial activities of the enterprise;
Regulations and instructions for the organization of accounting at the enterprise, the rules for its maintenance;
The order of registration of operations and the organization of document circulation by accounting areas;
Forms and procedure for financial settlements;
Methods of economic analysis of the economic and financial activities of the enterprise, the identification of on-farm reserves;
The procedure for conducting cash transactions, the procedure for accounting for the movement of inventory items;
Rules for settlement with debtors and creditors;
Terms of taxation of legal entities and individuals;
The procedure for writing off shortages, receivables and other losses from accounting accounts;
Rules for conducting inventories of cash and inventory items;
The procedure and terms for compiling balance sheets and reporting;
Rules for conducting inspections and documentary audits;
The procedure for conducting office work in the department;
Economics, organization of production, labor and management;
Fundamentals of labor organization;
Rules for the operation of computer technology;
Basics of labor legislation;
Internal labor regulations.
2. Job responsibilities
The Assistant Accountant performs the following duties:
2.1. Performs bookkeeping of property, liabilities and business transactions(accounting for fixed assets, inventories, production costs, sales of products, results of economic and financial activities; settlements with suppliers and customers, for services rendered, etc.).
2.2. Receiving and supervising primary documentation on the relevant sections of accounting and prepares them for counting processing.
2.3. Prepares payment orders and submits them to the bank in a timely manner.
2.4. Participates in the development and implementation of activities aimed at compliance financial discipline and rational use of resources.
2.5. Reflects on the accounts of accounting operations related to the movement of fixed assets, inventory and cash.
2.6. Participates in the development of a working chart of accounts, forms of primary documents used to process business transactions for which standard forms are not provided, as well as forms of documents for internal financial statements, participates in determining the content of the main techniques and methods of accounting and accounting information processing technology.
2.7. Participates in the preparation of data for the relevant areas of accounting for reporting, monitors the safety accounting documents, draws them up in accordance with the established procedure for transfer to the archive.
2.8. Participates in the development and implementation of progressive forms and methods of accounting based on the use of modern computer technology.
2.9. Responsible for the administration of the accounting department.
2.10. Participates in inventory taking.
2.11. Controls the timeliness and correctness of capitalization and write-off of funds, the preparation of cash and other monetary reports.
2.12. Complies with labor and production discipline, labor protection rules and regulations, industrial sanitation and hygiene requirements, fire safety, civil defense requirements.
2.13. Executes instructions and orders of the chief accountant, separate instructions of the immediate supervisor.
2.14. [Other duties].
3. Rights
The assistant accountant has the right to:
3.1. For all social guarantees provided for by law.
3.2. Require the management of the enterprise and the chief accountant to assist in the performance of their duties.
3.3. Demand the provision of materials and documents necessary to fulfill the duties assigned to him
3.4. Get acquainted with the draft decisions of the head of the enterprise, the chief accountant, relating to his activities.
3.5. Submit proposals for improvement of the work related to the responsibilities provided for in this instruction for consideration by the management.
3.6. Improve your professional qualifications.
3.7. [Other rights].
4. Responsibility
In our sample job description deputy chief accountant we focused on the responsibilities associated with the management of the accounting department and the organization of its work. If the duties of the deputy chief accountant also include maintaining “his” accounting section, then the job description of the deputy chief accountant can be combined with the job description of an ordinary accountant.
Job description of the deputy chief accountant
APPROVE
General manager
Surname I.O. ________________
"________"_____________ ____ G.
1. General Provisions
1.1. The Deputy Chief Accountant belongs to the category of managers.
1.2. The Deputy Chief Accountant is appointed to the position and dismissed from it by order CEO company on the recommendation of the chief accountant.
1.3. The Deputy Chief Accountant reports directly to the Chief Accountant.
1.4. During the absence of an accountant, his rights and obligations are transferred to another official, which is announced in the order for the organization.
1.6. A person who meets the following requirements is appointed to the position of deputy chief accountant: higher professional (economic) education, experience of similar work from a year, knowledge of computer programs for accounting.
1.7. The Deputy Chief Accountant must know:
- legislative acts, resolutions, orders, orders, other guidance, methodological and regulatory materials on accounting, as well as those related to the financial and economic activities of the enterprise;
- forms and methods of accounting at the enterprise;
- plan and correspondence of accounts;
- organization of document flow in accounting areas;
- civil law, financial, tax and economic legislation;
- the structure of the enterprise and its development strategy;
- methods of economic analysis of the economic and financial activities of the enterprise, the identification of on-farm reserves;
- modern means of computer technology and the possibility of their application to perform accounting and computational work and analyze the production, economic and financial activities of the enterprise.
1.8. The Deputy Chief Accountant is guided in his activities by:
- legislative acts RF;
- the Charter of the company, the Internal Labor Regulations, other regulatory acts of the company;
- Regulations on the accounting department of the organization;
- orders and directives of the management;
- this job description.
2. Job responsibilities of the Deputy Chief Accountant
The Deputy Chief Accountant performs the following duties (together with the Chief Accountant):
2.1. 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.
2.2. Forms in accordance with the legislation on accounting accounting policy based on the structure and characteristics of the enterprise, the need to ensure its financial stability.
2.3. Leads the work on the preparation and adoption of a working chart of accounts, forms of primary accounting documents used to process business transactions for which standard forms are not provided, the development of forms of internal accounting documents, as well as ensuring the procedure for conducting inventories, monitoring business transactions, compliance with technology processing of accounting information and workflow procedures.
2.4. Provides a rational organization of accounting and reporting at the enterprise and its divisions, and also develops and implements measures aimed at strengthening financial discipline.
2.5. Organizes accounting of property, liabilities and business transactions, incoming fixed assets, inventory items and cash, timely reflection on the accounting accounts of operations related to their movement, accounting for production and distribution costs, execution of cost estimates, sales of products, performance of work ( services), the results of the economic and financial activities of the enterprise, as well as financial, settlement and credit operations.
2.6. Ensures the legality, timeliness and correctness of paperwork, the preparation of economically sound reporting cost estimates for products, work (services) performed, payroll calculations, the correct calculation and transfer of taxes and fees to the federal, regional and local budgets, insurance premiums to state non-budgetary social funds, payments in banking institutions, funding 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.
2.7. Monitors compliance with the procedure for processing primary and accounting documents, settlements and payment obligations, spending the fund wages, for the establishment of official salaries for employees of the enterprise, conducting inventories of fixed assets, inventory and cash, audits of the organization of accounting and reporting, as well as documentary audits in the divisions of the enterprise.
2.8. Participates in the economic analysis of the economic and financial activities of the enterprise according to accounting and reporting data in order to identify on-farm reserves, eliminate losses and unproductive costs.
2.9. Takes measures to prevent shortages, illegal spending of funds and inventory items, violations of financial and economic legislation. Participates in the preparation of materials on shortages and theft of funds and inventory items, controls the transfer to necessary cases these materials to the investigative and judicial authorities.
2.10. Takes measures to accumulate financial resources to ensure the financial stability of the enterprise.
2.11. Works to ensure strict observance of staff, financial and cash discipline, estimates of administrative and other expenses, the legality of write-offs from accounting accounts of shortages, receivables and other losses, the safety of accounting documents, their execution and delivery in the prescribed manner to the archive.
2.12. 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.
2.13. Ensures the preparation of a balance sheet and operational summary reports on income and expenditure of funds, on the use of the budget, other accounting and statistical reporting, submitting them in the prescribed manner to the relevant authorities.
2.14. Provides methodological assistance to employees of departments of the enterprise on accounting, control, reporting and economic analysis.
2.15. Monitors the safety of accounting documents and the organization of storage of accounting documents.
2.16. Supervises accounting staff.
3. Rights of the Deputy Chief Accountant
The Deputy Chief Accountant has the right to:
3.1. To give instructions to subordinate employees and services, tasks on a range of issues included in his functional duties.
3.2. Supervise the timely completion of tasks and individual assignments of subordinate employees.
3.3. Request personally or on behalf of the chief accountant from the heads of departments and specialists information and documents necessary for the performance of his official duties.
3.4. Represent the interests of the enterprise in third-party organizations on issues related to its competence.
3.5. Make proposals for improving the work related to the responsibilities provided for in this instruction.
3.6. Require the management of the enterprise to assist in the performance of their duties and rights.
4. Responsibility of the Deputy Chief Accountant
The Deputy Chief Accountant is responsible for:
4.1. For non-performance and / or untimely, negligent performance of their duties.
4.2. For non-compliance with current instructions, orders and orders for the preservation of trade secrets and confidential information.
4.3. For violation of the internal labor regulations, labor discipline, safety and fire safety rules.
4.4. 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.
4.5. For causing material damage - within the limits determined by the current labor and civil legislation of the Russian Federation.
If a person wants to start his career in financial sector, then one of the best options for this is to become an assistant accountant. You can get this job even while still a student. After working on it for a couple of years, the specialist gets the opportunity for career growth. If you get a job as an assistant accountant in a large company, fulfilling your duties, you can become more familiar with all areas of accounting, which will help the applicant to choose for himself the direction that is most to his liking in the future.
In some cases, a person who is completely unrelated to the field of economics or finance may be hired as an assistant. He is taught to work from scratch, and, in fact, the accountant himself explains all the nuances of the work and helps to understand this issue. But in most cases, this position is accepted by the person who at least has an idea of what accounting is, how to fill in the necessary documentation correctly, and on what basis taxation is carried out.
In addition, before applying for a job, it is worth familiarizing yourself with the work professional programs type 1C, "Glavbukh" and so on. More detailed information about what kind of requirements are imposed on a specialist in a particular organization, contains the job description of an assistant accountant, compiled by top management.
Regulations
This employee is a specialist who can be hired or fired by the director by issuing a specific order in accordance with labor legislation, upon presentation of claims or recommendations from the chief accountant, in whose subordination this employee, in fact, is located. In order to qualify for this position, in most cases, you need to obtain a higher education. economic Education. Sometimes employees who have received only secondary specialized education are hired, but at the same time they must have at least one year of work experience in the relevant position.
The job description of an assistant accountant in 2017 implies that he must be guided in his work by regulatory legal acts, take into account the charter of the enterprise, accounting standards and labor regulations at the enterprise. In addition, he must know well how to work with a computer and understand how to use specialized computer programs in his work. It is also worth noting that it is this employee who is responsible for the duties of the chief accountant, if for some reason he is absent from his workplace.
Knowledge
The job description of an assistant chief accountant implies that an employee must have certain knowledge in order to get this job and begin their duties. He is obliged to study all the laws relating to accounting, to know the regulations, orders and orders of his superiors.
The employee is obliged to familiarize himself with the guidance, methodological and regulatory materials not only of his organization, but also of the control and audit bodies that monitor the preparation of reports. In addition, he must be familiar with information relating to the financial and economic activities of the company. An employee is required to know civil law, as well as to know the basics of tax, financial and economic legislation.
Other knowledge
The job description of an assistant accountant implies that he must know the structure of the company, strategies and prospects for improving the efficiency of its work. He is obliged to familiarize himself with the provisions, instructions and other materials relating to the organization of accounting, to know the rules by which it is carried out, how transactions are processed and the organization of the circulation of documentation.
The employee must have knowledge of financial calculations, methods of economic analysis of the company's activities in the economic and financial sphere, be able to identify the internal reserves of the organization. He must be familiar with the procedure for receiving, storing, using and spending the company's financial resources, as well as its other values. The employee undertakes to know the rules of settlement with creditors and debtors, accept the conditions under which taxation is carried out, the procedure for writing off shortages and other financial losses during accounting.
Skills
The job description of an assistant accountant also implies that he knows the rules for taking an inventory of finances, goods and other material assets of the company, the timing and procedure for when it is necessary to draw up a balance sheet and other financial statements, as well as according to what rules checks and revisions of documentation are carried out at the enterprise.
In addition, the employee must understand modern computer technology and know how to work with programs aimed at performing calculations and analyzing the economic, production and financial activities of the company. He is obliged to study the economy, the organization of labor, management and production, to know the basics of market methods of managing the economy, labor legislation and organization rules. It will not be superfluous to be interested in advanced foreign and domestic experience in the field of improving the efficiency of accounting.
Functions
The job description of an assistant accountant implies that his main function is to ensure the activities of senior management. He must follow their orders and obey the administration of the organization, perform accounting work entrusted to him, reflect the movement of the company's financial resources in the primary documentation, control the movement of finances in all bank accounts of the organization, and also process payment orders and deliver them to their destination at the appointed time. .
In addition, he controls cash companies are timely and correctly used, written off from accounts, and also checks how various money reports. It is this employee who is engaged in making payments to the budgets of local and state scale, conducts settlement operations on payments that relate to various contracts, including leases.
Duties
Primary accounting assistant job descriptions typically include duties such as securing documents, completing and archiving them, participating in company inventories, and filling in for absent employees. In addition, he may be required to provide other employees of the company with methodological assistance in matters relating to accounting control, accounting, reporting documentation and economic analysis. In addition, he must comply with all production rules and regulations.
Rights
A sample job description for an accountant assistant includes a list of rights that an employee has. He may request, obtain and inspect any documents that he needs to carry out his work.
He has the right to make suggestions that help improve the quality of the company. He has the right to receive social guarantees and assistance from senior management in the performance of his duties, if necessary.
A responsibility
An employee accepted for this position is responsible for the improper performance of his duties, for their complete failure to perform and for the distortion of information about the work carried out by him. He can be held liable if he violates the rules of the company, caused material harm to the organization by his actions, as well as for the disclosure of confidential information and violation of trade secrets.
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