Extract from the job description of the chief accountant sample. Job description of chief accountant
A budget institution is an organization whose core business is partially or fully financed from the state budget. For such institutions, accounting plays a major role, which makes rational use possible. money. An employee who takes a job as an accountant in a budgetary institution gets acquainted with the corresponding instruction, which contains all the information about his duties. In this article we will consider what the job description of an accountant of a budgetary institution for 2020 includes, what are his rights and obligations.
Key Points
1. The employee holding the post in question is elevated to the rank of specialists.
2. Appointment and removal from office shall be made by decree of the chief accountant.
3. The management of the work are:
- the document in question;
- briefing appropriate to the focus of group work;
- regulations on the finance department;
- working group regulations.
4. The knowledge of the accountant applies to:
4. 1. Code of laws and other legal documents proclaiming work with finances.
4. 2. Targeted and strategic organizational progress.
4. 3. Profile orientation and internal structural scheme.
4. 4. The political component of finance, as well as strategic decisions for their implementation.
4. 5. The methodology of financial management.
4. 6. The plan and correspondence correspondence.
4. 7. Streamlining the processes of paperwork, as well as the transparency of operations, accompanied by the dynamics of the basic tools.
4. 8. Ways of analytical research of the enterprise economy.
4. 9. Rules for handling documentation of the accounting department.
4. 10. Legal norms of labor protection.
5. An accountant must have the abilities and skills necessary for the effective performance of functions.
6. The subordination of an accounting employee is limited to the head of the financial department.
7. In the absence of an accountant for an indefinite period of time, an accountant who is younger in position shall act as the employee replacing him.
Job description of an accountant of a budget institution: functions
The accounting employee of a budgetary institution undertakes:
- To carry out work activities relating to the accounting of property transactions.
- To be a participant in the creation and implementation of various activities, the focus of which is determined by disciplinary financing.
- Accept and control the documentation in its original form according to the accounting areas, as well as prepare them for the account.
- Mark transactions that are accompanied by the dynamics of material assets and values.
- Carry out accrual and enumeration operations on taxes in the organization, as well as stimulate through the finances of the employees of the enterprise.
- Develop accounting plans that are used for the accounting of operational activities and do not imply standard forms. He also acts as a participant in the methodological development of accounting methods and technological information processing.
- Act as a participant in the analytical analysis of the economy of the enterprise in accordance with the accounting data in order to identify internal cash reserves and to switch to a saving mode.
- To prepare the required information data in order to create reports, to monitor the inviolability of accounting documents, to prepare them in accordance with the established procedure for the purpose of further transfer to the archive department.
- Form and store the database of the accounting department, timely adjusting it.
- Implement leadership instructions.
Rights of an accountant of a budget institution
An accountant carrying out his activities at a budget-type enterprise is entitled to:
- To make independent decisions in their duties regarding working with finances.
- Sign service documents affecting the work of the group.
- Seek leadership positions with suggestions reflecting how the group is developing.
- Act as a participant in events based on a review of the effectiveness of work activities.
- Require the staff of the group of information, which should be characterized by reliability and relevance, as well as the possible provision in a documented form.
- Provide interested bodies with requested data on the working status of the group.
- Relationships
The implementation of working interaction occurs with:
- the group leader regarding the existing work activities;
- the staff of the group on issues affecting their functional responsibilities;
- the head of branch units regarding the provision of finances to the structures in question;
- officials of other enterprises that carry out their work in the finance departments, at times having mutually beneficial points of contact.
Accountant Obligations
An accounting employee working at a budget company agrees to be responsible for.
The chief accountant is called the "second person" of the organization. After all, without a agreement with him, not a single serious transaction takes place, and in many companies, not a single payment is made without his signature. The chief accountant is a person who is endowed with great authority and performs a lot of serious responsibilities in the company. What kind of responsibilities lie on his shoulders?
The main duties of the chief accountant
Let’s analyze by points what the chief accountant in an organization is usually obliged to do.
1. Qualitatively organize the work on the formulation and implementation of the accounting process in the company. The main goal of this work is to provide all interested parties with complete and reliable information about the financial and economic activities and the general financial and property status of the organization.
2. Wisely form accounting policythat meets all modern requirements of the legislation on taxation and accounting. Accounting policy is a fundamental document of an organization. When compiling it, the following should be taken into account: the specifics of the conditions for carrying out the activities of the company, the structure of the organization, its scale, industry affiliation and other features. A well-designed accounting policy allows you to get important information in time for planning, control, analysis, and also for assessment financial situation company and its results.
3. The chief accountant leads the work on the development and approval of a working chart of accounts for the organization of accounting, as well as on the preparation of forms primary documents and internal accounting statements. It provides an inventory procedure, monitors the organization of an internal control system over the correctness of paperwork, and also monitors compliance with accounting information processing technology and its protection from free access.
4. The chief accountant leads the formation information system accounting and brings it into full compliance with the requirements of the law for all types of accounting in the enterprise.
5. It is the chief accountant who is responsible for organizing the maintenance of accounting registers, in compliance with modern methods accounting and control.
6. It also provides timely and accurate reflection on the working accounts of accounting business operations, movement of assets, the formation of income and expenses, the fulfillment of the obligations of the organization.
7. The chief accountant also has an obligation to monitor compliance with the procedure for preparing primary documentation.
8. The chief accountant must provide management accounting information. It generates internal management reporting, provides guidance on relevant information necessary for adoption. management decisions.
9. The head of accounting is also obligated to ensure the timely and full transfer of all taxes, fees, contributions and other obligatory payments to the budget and extra-budgetary. social funds, as well as the amounts of repayment of loans and credits, repayment of debt on loans and other credit obligations. He monitors the correctness of accrual and payment of wages to employees, carries out documentary audits in company divisions.
10. The chief accountant is directly involved in financial analysis and in the development of the tax policy of the company based on accounting data. He prepares proposals for improving the financial condition of the organization, eliminating losses and unproductive costs.
11. It has an obligation to observe financial and cash discipline, to follow cost estimates and to control the legality of writing off shortages, debts and other losses.
12. The chief accountant is involved in documenting shortages, illegal spending of funds and valuables, exercises control over the transfer of materials to investigative and judicial authorities.
13. The chief accountant is responsible for the preparation of reports on the execution of budgets and estimates, as well as for the preparation of accounting, tax and statistical reporting and submitting it in an approved manner to regulatory authorities.
14. He is responsible for storage accounting documents and submitting them to the archive.
15. The chief accountant provides information and methodological support to department heads and other employees of the company on all issues of accounting, reporting, control and analysis of activities.
16. The chief accountant manages the accounting staff and organizes their work, as well as monitors the development of their skills.
If a chief Accountant does not fulfill its obligations; according to the law, a rather serious responsibility arises for him. As can be seen from the above, the responsibilities of the chief accountant are “a cart and a small cart”. That is why this position is considered truly responsible and complex.
The chief accountant is responsible for the legitimacy and optimality of the accounting system he created at the enterprise, as well as for his financial health. It is to achieve these goals that all of his main responsibilities are directed. And most importantly, the performance of official duties by the chief accountant will allow the company to avoid many troubles associated with compliance with the legal requirements of state regulatory authorities.
Vasilisa Mezentseva
JOB DESCRIPTION
chief accountant
(approximate)
1. GENERAL PROVISIONS
1.1. This job description defines the functional duties, rights and responsibilities of the chief accountant of the Organization.
1.2. The chief accountant is appointed and dismissed in the manner prescribed by applicable labor legislation by order of the head of the Organization.
1.3. The chief accountant reports directly to the head of the Organization.
1.4. The position of chief accountant is assigned to a person with a higher professional (economic) education and experience in financial and economic work, including in managerial positions, for at least 5 years.
1.5. The chief accountant should know:
Accounting legislation;
Resolutions, orders, orders, other governing, methodological and regulatory materials of financial and control and audit bodies on the organization of accounting and reporting, as well as on business financial activities Organization
Civil law, financial, tax and business law;
Organization structure, strategy and prospects for its development;
Regulations and instructions for the organization of accounting in the Organization, the rules of its maintenance;
The procedure for processing operations and organization of workflow in accounting areas;
Forms and procedure for financial settlements;
Methods economic analysis the economic and financial activities of the Organization, identifying internal economic reserves;
The procedure for the acceptance, posting, storage and expenditure of funds, inventory and other values;
Settlement rules with debtors and creditors;
Legal and taxation conditions individuals;
The procedure for writing off shortfalls, receivables and other losses from the accounts of accounting;
Rules for conducting inventories of cash and goods material assets;
The procedure and timing balance sheets and reporting;
Rules for audits and documentary audits;
Modern means of computer (computing) equipment and the possibilities of their application for performing accounting and computing work and analysis of the production, economic and financial activities of the Organization;
Best domestic and foreign experience in improving the organization of accounting;
Economics, organization of production, labor and management;
The basics of production technology;
Market management methods;
Labor law;
Rules and norms of labor protection.
2. FUNCTIONAL RESPONSIBILITIES
Note. The functional responsibilities of the chief accountant are determined on the basis and in the amount of qualification characteristics for the position of chief accountant and can be supplemented, clarified when preparing the job description based on specific circumstances.
Chief Accountant:
2.1. Carries out the organization of accounting of economic and financial activities and controls the economical use of material, labor and financial resources, preserves the property of the Organization.
2.2. Forms an accounting policy in accordance with the legislation on accounting based on the structure and characteristics of the Organization, the need to ensure its financial stability.
2.3. He leads the work on the preparation and adoption of a work plan of accounts, forms of primary accounting documents used for registration of business transactions for which standard forms are not provided, development of forms of documents for internal financial statements, as well as ensuring the procedure for conducting inventories, monitoring of business transactions, compliance with processing technology accounting information and workflow.
2.4. Provides a rational organization of accounting and reporting in the Organization and 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 Organization, its property status, income and expenses, as well as the development and implementation of measures aimed at strengthening financial discipline.
2.5. Organizes the accounting of property, liabilities and business operations, incoming fixed assets, inventory and cash, timely reflection on the accounts of accounting of operations related to their movement, accounting of 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 Organization, as well as financial, settlement and credit operations.
2.6. Provides legality, timeliness and correctness of paperwork, preparation of economically sound reporting costing of production costs, work (services) performed, calculations for salary, the 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 a timely manner, as well as deduction of funds for material incentives for employees of the Organization.
2.7. It monitors compliance with the procedure for filling out primary and accounting documents, calculations and payment obligations, spending salary funds, setting official salaries for employees of the Organization, conducting inventories of fixed assets, inventory and cash, audits of accounting and reporting, as well as documentary audits in organizational units.
2.8. Participates in the economic analysis of the economic and financial activities of the Organization according to accounting and reporting in order to identify on-farm reserves, eliminate losses and unproductive costs.
2.9. Takes measures to prevent shortages, illegal spending of money and inventory, violations of financial and economic legislation. Participates in the preparation of materials on shortages and thefts of cash and inventory items, controls the transfer, if necessary, of these materials to the investigative and judicial authorities.
2.10. Takes measures to accumulate financial resources to ensure the financial stability of the Organization.
2.11. It interacts with banks on the allocation of free financial resources on bank deposits (certificates) and the acquisition of highly liquid government securities, controls the conduct of accounting operations with deposits and loan agreements, securities.
2.12. It is working to ensure strict compliance with staffing, financial and cash discipline, estimates of administrative and other expenses, the legality of writing off shortfalls, receivables and other losses from the accounts of accounts, the safety of accounting documents, and processing and submitting them to the archive in the prescribed manner.
2.13. 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.
2.14. It provides the preparation of a balance sheet and operational consolidated reports on income and expenses of funds, on the use of the budget, other accounting and statistical reporting, their presentation in the prescribed manner to the relevant authorities.
2.15. It provides methodological assistance to employees of the Organization's divisions on accounting, control, reporting and economic analysis.
2.16. Supervises the employees of accounting.
3. RIGHTS
The chief accountant has the right:
3.1. To get acquainted with the draft decisions of the head of the organization relating to the activities of the headed department.
3.2. Participate in the discussion of issues related to his duties.
3.3. Submit proposals to the head of the organization for improving the activities of the headed department.
3.4. Engage with other leaders structural units organization.
3.5. Sign (endorse) documents within their competence.
3.6. Submit proposals to the organization’s management on encouraging distinguished employees, penalizing violators of production and labor discipline.
3.7. Require the head of the organization to assist in the performance of their duties and rights.
4. RESPONSIBILITY
The chief accountant is responsible for:
4.1. For failure to perform or improper performance of their duties stipulated by this job description - in accordance with applicable labor laws.
4.2. For offenses committed during the period of their activities, in accordance with the current civil, administrative and criminal laws of the Russian Federation.
4.3. For causing material damage - in accordance with the current legislation of the Russian Federation.
4.4. For violation of the internal labor regulations, fire safety and safety rules established by the Organization, in accordance with the current legislation of the Russian Federation.
5. WORKING CONDITIONS
5.1. The operating mode of the chief accountant is determined in accordance with the Internal Labor Rules established by the Organization.
5.2. Due to production needs, the chief accountant can go on business trips (including local ones).
5.3. To solve operational issues to ensure financial and economic activities, the chief accountant may be allocated official vehicles.
This job description is developed in accordance with _________ __________________________________________________________________________. (name, number and date of document)
AGREED: Legal Advisor ____________ ___________________ (signature) (Name, Patronymic)
"___" __________ ___ g.
Familiarized with the instruction: _____________ ___________________ (signature) (full name)
Job description chief accountant is designed to streamline labor relations. It contains a list qualification requirements, the necessary knowledge and skills, functional responsibilities, the rights of the person holding this position, as well as information regarding his working conditions, responsibility.
The functional responsibilities of the chief accountant may vary depending on the place of work (budget institution, private enterprise, LLC).
Sample job description of chief accountant
І. General Provisions
1. The chief accountant belongs to the category of "managers".
2. The appointment or dismissal of the chief accountant is carried out in accordance with the order of the director of the enterprise.
3. A person having a higher economic education and experience in financial and economic work, including in senior positions, at least five years, shall be appointed to the post of chief accountant.
4. The chief accountant reports to the director of the organization.
5. During the absence of the chief accountant, his functional duties are performed by another official, as reported in the order for the institution. The acting chief accountant has the rights and responsibility in the framework of this job description.
6. The chief accountant must know:
- accounting legislation;
- regulations financial and control and audit bodies related to the organization of accounting and reporting, financial and economic activities;
- tax, business, financial legislation, civil law;
- rules, regulations for the organization and maintenance of accounting, processing operations, organization of workflow for accounting areas;
- the procedure for circulation, expenditure of cash, inventory and other values;
- rules and deadlines for the preparation, transfer to the appropriate bodies of accounting, tax, and statistical reporting.
7. The chief accountant is guided in his activities:
- the legislation of the Russian Federation;
- orders and orders of the head;
- the rules of internal labor regulations, labor protection, the Charter of the organization;
- this job description.
II. Responsibilities of the chief accountant
The following responsibilities are assigned to the chief accountant:
1. Management of accounting personnel of the enterprise.
2. Coordination of the appointment, dismissal of workers and movement of material responsible persons organization.
3. Guidance and assistance in preparing documents of the organization’s internal financial statements.
4. Coordination with the director of the direction of expenditure of funds from the accounts of the enterprise.
5. The implementation of the economic analysis of the economic and financial activities of the organization.
6. Participation in internal control measures to prevent violations of the law, the formation of shortages, unjustified spending of funds.
7. The signing of documents that serve as the basis for the circulation of funds, inventory, the implementation of credit and settlement obligations.
8. Control:
- compliance with the calculation procedure, payment obligations of the organization, preparation of accounting documents;
- established terms and rules for the accounting of cash, inventory, settlements, funds and payment obligations;
- repayment of accounts payable and collection of receivables in a timely manner, compliance with payment deadlines;
- legality of debiting shortages, receivables, losses.
9. Implementation:
- timely display on the accounts of accounting transactions with the circulation of property, obligations;
- accounting of expenses and income of the organization, execution of estimates of expenses, work and services, economic, financial activities of the enterprise.
10. Assistance in conducting audits of the accounting organization, documentary audits in its units.
11. Assurance:
- the submission of reliable reporting by the organization on time, the preparation on its basis of primary documents and records;
- accruals, timely sending payments to the federal, regional and local budgets, insurance premiums to the appropriate state structures;
- making timely settlements with counterparties.
12. Development and implementation of measures of financial discipline.
ІІІ. Rights
The chief accountant has the right:
1. To take part in the development and establishment of official duties for employees subordinate to him.
2. To determine for all divisions and services of the enterprise the procedure for documenting operations and submitting documents.
3. To participate in the coordination of appointments, dismissals of employees, the movement of financially responsible persons.
4. Consider, propose changes, endorse contracts, agreements concluded by the organization.
5. Demand from the heads of departments, if necessary, from the director of the enterprise to take measures that contribute to the preservation of the values \u200b\u200bof the institution, the implementation of the proper organization of accounting.
6. To verify in the authorized units of the organization the observance of the established procedure for receiving, handling, storing, spending money, inventory and other values.
7. Act on behalf of the organization within its competence.
8. To put forward proposals for improving the management of accounting for consideration by the enterprise management.
ІV. Responsibility
The chief accountant is responsible for:
1. Causing the organization, its employees material damage.
2. Improper performance of their own duties.
3. Failure to comply with orders, instructions, instructions, including the preservation of trade secrets and confidential information.
4. Violation of labor discipline, internal labor regulations, safety precautions and fire protection.
V. Working conditions
1. The working conditions of the chief accountant are determined:
- orders, orders of the organization;
- Labor Code of the Russian Federation;
- the rules of internal labor regulations, safety measures;
- the requirements of existing sanitary standards.
Work plan:
1. Job responsibilities chief accountant
2. The chief accountant must know
3. Qualification requirements
4. Job description of the head of the department of accounting of income and expenditure of funds - chief accountant.
5. Literature
Job responsibilities
1. Carries out the organization of accounting of economic and financial activities and controls the economical use of material, labor and financial resources, the safety of property of the enterprise.
2. Forms an accounting policy in accordance with the legislation on accounting, based on the structure and characteristics of the enterprise, the need to ensure its financial stability.
3. Leads the work on the preparation and adoption of a work plan of accounts, forms of primary accounting documents used for registration of business transactions for which standard forms are not provided, development of forms of documents for internal financial statements, as well as ensuring the procedure for conducting inventories, monitoring of business operations, compliance with accounting information processing technology and workflow.
4. Provides a rational organization of accounting and reporting at the enterprise and in its units based on the maximum centralization of accounting and computing work and the use of modern technical and information technologies, progressive forms and methods of accounting and control, the formation and timely submission 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 measures aimed at strengthening financial discipline.
5. Organizes the accounting of property, liabilities and business operations, incoming fixed assets, inventory and cash, timely reflection on the accounts of the accounting of operations related to their movement, accounting of production and distribution costs, execution of cost estimates, sales of products, performance works (services), results of economic and financial activities of the enterprise, as well as financial, settlement and credit operations.
6. Ensures the lawfulness, timeliness and correctness of paperwork, preparation of economically viable accounting estimates of the cost of production, work (services), payroll, the 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 a timely manner, as well as deduction of funds for material incentives for employees of the enterprise.
7. Monitors compliance with the procedure for filling out primary and accounting documents, calculations and payment obligations, spending salary funds, setting salaries for employees of the enterprise, conducting inventories of fixed assets, inventory and cash, audits of accounting and reporting, as well as documentary audits in the departments of the enterprise.
8. Participates in the economic analysis of the economic and financial activities of the enterprise according to accounting and reporting in order to identify on-farm reserves, eliminate losses and unproductive costs.
9. Takes measures to prevent shortages, illegal spending of money and inventory, violations of financial and economic legislation.
10. Participates in the preparation of materials on shortages and thefts of cash and inventory items, controls the transfer, if necessary, of these materials to investigative and judicial authorities
11. Takes measures to accumulate financial resources to ensure the financial stability of the enterprise.
12. Carries out interactions with banks on the allocation of free financial resources on bank deposits (certificates) and the acquisition of highly liquid government securities, controls the conduct of accounting operations with deposit and credit agreements, and securities.
13. Carries out work to ensure strict compliance with staffing, financial and cash discipline, estimates of administrative and other expenses, legality of writing off shortfalls, receivables and other losses from the accounts of accounts, preserving accounting documents, processing and submitting them to the archive in the established manner .
14. 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.
15. Ensures the preparation of the balance sheet and operational summary 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.
16. Provides methodological assistance to employees of enterprise divisions on issues of accounting, control, reporting and economic analysis. Supervises the employees of accounting.
The chief accountant should know:
1. accounting legislation;
2. decisions, orders, orders, other governing, methodological and regulatory materials of higher, financial and control and audit bodies on the organization of accounting and reporting, as well as on the economic and financial activities of the enterprise;
3. civil law, financial, tax and business law;
4. enterprise structure, strategy and prospects for its development; regulations and instructions for the organization of accounting at the enterprise, the rules for its maintenance;
5. the procedure for processing operations and organization of workflow in accounting areas;
6. forms and procedure for financial settlements;
7. methods of economic analysis of the economic and financial activities of the enterprise, the identification of internal reserves;
8. the procedure for the acceptance, posting, storage and spending of money, inventory and other values;
9. settlement rules with debtors and creditors;
10. lenders; taxation conditions for legal entities and individuals;
11. the procedure for writing off shortfalls, receivables and other losses from the accounts of accounts;
12. the rules for the inventory of cash and inventory items;
13. the procedure and timing for the preparation of balance sheets and reporting; rules for audits and documentary audits;
14. modern means of computer technology and the possibility of their application for accounting and computing work and analysis of production, economic and financial activities of the enterprise;
15. advanced domestic and foreign experience in improving the organization of accounting;
16. economy, organization of production, labor and management;
17. The basics of production technology;
18. market management methods;
19. labor legislation;
20. rules and norms of labor protection.
Qualification requirements
Higher professional (economic) education and experience in financial and accounting work, including in senior positions, at least 5 years.
OFFICIAL INSTRUCTIONS OF THE CHIEF OF THE ACCOUNTING AND EXPENDITURE DEPARTMENT DEPARTMENT - THE MAIN ACCOUNTANT 1. General Provisions 1.1. The head of the department of accounting for income and expenditure of funds - the chief accountant (hereinafter - the chief accountant) ensures compliance of the ongoing business operations with the legislation Russian Federation, control over the movement of property and fulfillment of obligations. 1.2. The chief accountant is appointed and dismissed by the department manager. 1.3. Reception the delivery of cases upon appointment and dismissal of the chief accountant is drawn up by an act after checking the status of accounting and reporting. 1.4. The chief accountant reports directly to the department manager and the head of the Department for Accounting and Distribution of PFR Funds. 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 the deputy head of the department for accounting for income and expenditure of funds, as announced by the order for the department. 2. Functions The chief accountant provides control over the reflection on the accounting accounts of all performed business operations, the presentation of operational information about the financial condition of the department, the compilation of financial statements on time and the economic analysis of the financial and economic activities of the department. 3. Responsibilities 3.1. The chief accountant, organizing accounting on the basis of the established rules for its maintenance, is obliged to ensure: - the use of modern automation tools for accounting and computational work, progressive forms and methods of accounting; - full accounting of incoming cash, inventory items and fixed assets, as well as timely reflection in accounting of operations related to their movement; - reliable accounting of the budget execution of the OPFR, cost estimates for the maintenance of the office apparatus; - accurate accounting of the results of the economic and financial activities of the department in accordance with the established rules; - correct accrual and timely transfer of payments to the state budgetcontributions to the state social insurancerepayment of debt to banks on loans (loans) on time, deduction of funds to funds and reserves; - participation in the design of materials on shortages and thefts of cash and inventory items and control over the transfer, as appropriate, of these materials to judicial and investigative bodies; - preparation of reliable financial statements based on primary documents and accounting records, its submission to the appropriate authorities in a timely manner; - the implementation (together with other departments and services) of an economic analysis of the economic and financial activities of the department according to accounting and reporting data in order to identify on-farm reserves, prevent losses and unproductive expenses; - safety of accounting documents, registration and their transfer in the prescribed manner to the archive. 3.2. The chief accountant, together with the heads of the relevant departments and services, is obliged to carefully monitor: - compliance with the established rules for registration of acceptance and dispensing of inventory items; - the correct spending of the wage fund, the establishment of official salaries, strict observance of staffing, financial and cash discipline; - compliance with the established rules for the inventory of cash, inventory, fixed assets, settlements and payment obligations; - collection of accounts receivable and repayment on time accounts payablecompliance with payment discipline; - the legality of writing off shortfalls, receivables and other losses from the balance sheets. 3.3. The chief accountant is obliged to actively participate in the preparation of measures to prevent the formation of shortages and the illegal expenditure of cash and inventory, violations of financial and economic legislation. In case of detection of unlawful actions of officials (registration, misuse of funds and other violations and abuses), the chief accountant reports this to the department head for action. 3.4. Documents that serve as the basis for the acceptance and issuance of cash and inventory, as well as credit and settlement obligations, are signed by the head of the department and the chief accountant or by persons authorized by them. Granting the right to sign documents by these persons should be formalized by an order for separation. The above documents without the signature of the chief accountant or persons authorized by him are considered invalid and should not be accepted for execution by materially responsible persons and employees of the accounting department. 3.5. The chief accountant is prohibited from accepting for execution and execution of documents on operations that are contrary to the legislation and the established procedure for the acceptance, storage and expenditure of cash, inventory items. In case of disagreement between the department manager and the chief accountant on the implementation of certain business operations, documents on them can be accepted for execution with the written order of the department manager, who bears full responsibility for the consequences of such operations. 3.6. Chief Accountant Requirements paperwork operations and submission to accounting required documents and information is mandatory for all departments and services of the department. For failure to comply or violation of the instructions of the chief accountant arising from the fulfillment of the duties assigned to him, the perpetrators may be deprived, by order of the manager of the department of the premiums, in whole or in part, and, if necessary, be brought to justice in the manner prescribed by law. 4. Rights 4.1. The chief accountant establishes the duties for employees subordinate to him, so that each employee knows the range of his duties and is responsible for their implementation. Employees of other departments and services engaged in accounting for organization and accounting and reporting are subordinate to the chief accountant. 4.2. The appointment, dismissal and transfer of financially responsible persons (cashiers, warehouse managers and others) is made in agreement with the chief accountant. 4.3. Contracts and agreements concluded by the department for the receipt or dispensation of inventory and work or services, as well as orders and instructions on the establishment of official salaries, allowances for wages and bonuses, are preliminarily reviewed and endorsed by the chief accountant. 4.4. The chief accountant has the right: - to demand from the heads of departments, and, if necessary, from the head of the department to take measures to strengthen the safety of the property of the department, ensure the proper organization of accounting and control, in particular, review overstated and outdated norms of material consumption and other norms; improving warehousing, proper organization of acceptance and storage of materials and other valuables, increasing the validity of the dispensing of these valuables for the needs of the department; taking measures to improve control over the correct application of norms and standards; - check in the structural divisions of the department the observance of the established procedure for the acceptance, posting, storage and expenditure of cash, inventory and other values; - prepare proposals for reducing the size of bonuses or forfeiting bonuses of heads of departments and structural divisions that do not ensure compliance with the established rules for the preparation of primary documentation, maintenance primary accounting and other requirements for the organization of accounting and control. 5. Responsibility 5.1. The chief accountant is responsible in the following cases: - improper accounting, which resulted in neglect in accounting and distortions in the accounting statements; - acceptance for execution and execution of documents on operations that contradict the established procedure for acceptance, posting, storage and expenditure of cash, inventory, and other values; - untimely and incorrect reconciliation of operations on settlement and other accounts with banks, settlements with debtors and creditors; - violations of the procedure for writing off shortfalls, receivables and other losses from the balance sheets; - preparation of inaccurate financial statements due to the fault of accounting; - other violations of the provisions and instructions for the organization of accounting. 5.2. The chief accountant bears, along with the head of the department: - for violation of the rules and regulations governing financial and economic activities; - for violation of the deadlines for the submission of monthly, quarterly and annual accounting reports and balances to the relevant authorities. 5.3. The disciplinary, material and criminal liability of chief accountants is determined in accordance with applicable law. 6. Qualification requirements 6.1. The position of chief accountant is assigned to persons with higher professional (economic, financial and economic) education and experience in financial and accounting (financial and economic) work in senior positions for at least 5 years. 6.2. When assessing the quality of work of the chief accountant and deciding on the conformity of his position, it is taken into account that the chief accountant: - comprehensively owns a modern accounting methodology in market relations; - knows current legislature and regulations on accounting, reporting and analysis of financial and economic activities, banking operations and taxation; - systematically improves his qualifications in training centers, courses and seminars with confirmation of relevant certificates and