Sample extract from the job description of the chief accountant. Job description of the chief accountant
A budgetary institution is an organization whose main activity is financed in part or in full at the expense of funds from the state budget. For such institutions, accounting plays a major role, which makes possible the rational use of Money. Job seeker as an accountant budget 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. An employee holding the position in question is elevated to the rank of specialists.
2. Appointment and removal from office is carried out by decree of the chief accountant.
3. Guidelines for work are:
- the official document in question;
- instruction corresponding to the direction of group work;
- regulation on the finance department;
- working group rules.
4. The knowledge of an accountant extends to:
4. 1. Code of laws and other legal documents that proclaim the work with finances.
4. 2. Targeted and strategic organizational progress.
4. 3. Profile orientation and internal block diagram.
4. 4. The political component of finance, as well as strategic decisions for their implementation.
4. 5. Methods of financial management.
4. 6. Plan and accounting correspondence.
4. 7. Streamlining the processes of paperwork, as well as the transparency of operations, accompanied by the dynamics of basic funds.
4. 8. Methods of analytical study of the economy of the enterprise.
4. 9. Rules for handling documentation of the accounting department.
4. 10. Legal norms of labor protection.
5. The 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 junior in position acts as an employee replacing him.
Job description of an accountant of a budgetary institution: functions
An employee of the accounting department of a budgetary institution undertakes:
- Carry out work related 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 funding.
- Accept and control the documentation in the primary form according to the accounting departments of the accounting department, as well as prepare them for the account.
- Mark on the accounts of transactions accompanied by the dynamics of material resources and values.
- To carry out accrual and transfer operations on taxes in the organization, as well as to stimulate employees of the enterprise through finance.
- Develop accounting plans that are used for the purpose of accounting for operational activities and do not require standard forms. Also acts as a participant in the methodological development of methods of accounting and technological processing of information.
- To act as a participant in the analytical analysis of the enterprise's economy in accordance with accounting data in order to identify internal cash reserves and to switch to saving mode.
- Prepare the required information data in order to create reports, monitor the integrity of accounting documents, execute 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, correcting it in a timely manner.
- Implement leadership instructions.
Rights of an accountant of a budgetary institution
An accountant who carries out his activities at an enterprise of a budgetary type has the right to:
- Make independent financial decisions within the framework of their duties.
- Sign official documentation related to the working activities of the group.
- Appeal to leadership positions with proposals reflecting how the group is developing.
- Be a participant in activities based on a review of the effectiveness of work activities.
- Require information from the staff of the group, which should be characterized by reliability and relevance, as well as the possible provision in a documented form.
- Provide interested authorities with the requested data on the working status of the group.
- Job Relationships
The implementation of working interaction occurs with:
- the commanding person of the group regarding the existing work activity;
- the staffing of the group on issues affecting their functional responsibilities;
- the head of branch divisions regarding the provision of finance for the structures in question;
- officials of other enterprises carrying out their work activities in the departments of finance, on points that have mutually beneficial points of contact.
Obligations of an accountant
An accounting employee working at a budgetary enterprise undertakes to be responsible for.
The chief accountant is called the "second person" of the organization. After all, not a single serious transaction takes place without his approval, and in many companies not a single payment is made without his signature. The chief accountant is a person endowed with great powers and performing a lot of serious duties in the company. What exactly are the responsibilities on his shoulders?
Key Responsibilities of a Chief Accountant
Let us analyze point by point what the chief accountant in the organization is usually obliged to do.
1. Qualitatively organize work on the formulation and implementation of the accounting process in the company. The main goal of this work is to ensure that all interested parties are provided with complete and reliable information about the financial and economic activities and general financial property status organizations.
2. Competently form accounting policy that meets all modern requirements of legislation on taxation and accounting. Accounting policy is the fundamental document of the organization. When compiling it, the following should be taken into account: the specifics of the conditions for the implementation of the company's activities, 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, as well as for evaluation financial position company and its results.
3. The chief accountant leads the work on the development and approval of the working chart of accounts for the organization of accounting, as well as on the preparation of forms primary documents and internal financial statements. He ensures the order of the inventory, monitors the organization of the system internal control over the correct execution of documents, and also monitors compliance with the technology for processing accounting information and its protection from free access.
4. The chief accountant leads the formation information system accounting and brings it in full compliance with the requirements of the legislation 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 ensures timely and accurate reflection on the working accounts of accounting produced business transactions, the movement of assets, the formation of income and expenses, the fulfillment of the obligations of the organization.
7. The chief accountant is also responsible for monitoring compliance with the procedure for registration primary documentation.
8. The chief accountant must provide information for management accounting. It generates internal management reporting, provides management with up-to-date information necessary for adoption management decisions.
9. The head of accounting is also obliged to ensure the timely and complete transfer of all taxes, fees, contributions and other obligatory payments to the budget and extrabudgetary social funds, as well as the amounts of repayment of loans and credits, repayment of debts on loans and other credit obligations. He monitors the correct calculation and payment of wages to employees, carries out documentary audits in the company's divisions.
10. The chief accountant is directly involved in financial analysis and in development tax policy companies based on accounting data. He prepares proposals to improve the financial condition of the organization, eliminate losses and unproductive costs.
11. He is responsible for maintaining financial and cash discipline, following cost estimates and controlling the legality of writing off shortages, debts and other losses.
12. The chief accountant participates in documenting shortages, illegal spending of money and valuables, exercises control over the transfer of materials to investigative and judiciary.
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 the approved manner to the regulatory authorities.
14. He is responsible for keeping accounting documents and putting them in the archive.
15. The chief accountant provides information and methodological support to the heads of departments 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, and also monitors the improvement of their qualifications.
If Chief Accountant does not fulfill its obligations, according to the law, a rather serious liability arises for it. As can be seen from the above, the duties of the chief accountant are “a cart and a small cart”. That is why this position is considered truly responsible and difficult.
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 the fulfillment of all its main duties is 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 to the position and dismissed from the position in accordance with the procedure established by the current 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. A person who has a higher professional (economic) education and at least 5 years of experience in financial and economic work, including in managerial positions, is appointed to the position of chief accountant.
1.5. The chief accountant must know:
Accounting legislation;
Decrees, instructions, orders, other guidance, methodological and regulatory materials of financial and control and audit bodies on the organization of accounting and reporting, as well as those related to economic and financial activities Organizations;
Civil law, financial, tax and economic legislation;
Structure of the Organization, strategy and prospects for its development;
Regulations and instructions for the organization of accounting in the Organization, 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 economic analysis economic and financial activities of the Organization, identifying within the economic reserves;
The procedure for acceptance, posting, storage and expenditure of funds, inventory and other valuables;
Rules for settlement with debtors and creditors;
Terms of taxation of legal and individuals;
The procedure for writing off shortages from accounting accounts, accounts receivable and other losses
Rules for conducting inventories of cash and goods material assets;
Procedure and terms of drawing up balance sheets and reporting;
Rules for conducting inspections and documentary audits;
Modern means of computer (computer) technology and the possibility of their application to perform accounting and computing work and analyze the production, economic and financial activities of the Organization;
Advanced domestic and foreign experience in improving the organization of accounting;
Economics, organization of production, labor and management;
Fundamentals of production technology;
Market methods of managing;
labor legislation;
Rules and norms of labor protection.
2. FUNCTIONAL RESPONSIBILITIES
Note. The functional responsibilities of the chief accountant are determined on the basis and to the extent of the 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 control of the economical use of material, labor and financial resources, the preservation of 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's activities, 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 processing technology accounting information and document flow.
2.4. Ensures the rational organization of accounting and reporting in the Organization 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 Organization, its property status, income and expenses, as well as the development and implementation of 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 Organization, 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, works (services) performed, calculations for wages, 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, funding capital investments, repayment in deadlines debts to banks on loans, as well as the allocation of funds for material incentives for employees of the Organization.
2.7. Monitors compliance with the procedure for processing primary and accounting documents, settlements and payment obligations, spending the payroll fund, setting official salaries for employees of the Organization, conducting inventories of fixed assets, inventories and cash, checking the organization of accounting and reporting, as well as documentary audits in departments of the organization.
2.8. Participates in the economic analysis of the economic and financial activities of the Organization according to accounting and reporting data in order to identify on-farm reserves, 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 Organization.
2.11. Interacts with banks on the placement of free financial resources on bank deposits (certificates) and the acquisition of highly liquid government securities, control of accounting operations with deposit and loan agreements, securities.
2.12. 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.
2.13. 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. 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, and submitting them in the prescribed manner to the relevant authorities.
2.15. Provides methodological assistance to employees of the Organization's divisions on accounting, control, reporting and economic analysis.
2.16. Supervises accounting staff.
3. RIGHTS
The chief accountant has the right:
3.1. Get acquainted with the draft decisions of the head of the organization relating to the activities of the department headed.
3.2. Participate in the discussion of issues related to their official duties.
3.3. Submit proposals to the head of the organization to improve the activities of the headed department.
3.4. Interact with other leaders structural divisions organizations.
3.5. Sign (vise) documents within their competence.
3.6. Make proposals to the management of the organization on encouraging distinguished employees, imposing penalties on 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 the current labor legislation.
4.2. For offenses committed during the period of its activities - in accordance with the current civil, administrative and criminal legislation 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 regulations established in the Organization - in accordance with the current legislation of the Russian Federation.
5. WORKING CONDITIONS
5.1. The mode of work of the chief accountant is determined in accordance with the Internal Labor Regulations established in the Organization.
5.2. In connection with the production need, the chief accountant can travel to business trips(including local importance).
5.3. To resolve operational issues related to financial and economic activities, the chief accountant may be allocated official vehicles.
This job description has been developed in accordance with _________ __________________________________________________________________________. (name, number and date of the document)
AGREED: Legal Counsel ____________ ___________________ (signature) (full name)
"___"__________ ___ G.
Acquainted with the instruction: _____________ ___________________ (signature) (full name)
Job description The chief accountant is being developed to streamline labor relations. It contains a list qualification requirements, necessary knowledge and skills, functional duties, rights of the person holding this position, as well as information regarding his working conditions, responsibility.
The functional responsibilities of the chief accountant may differ depending on the place of work (budgetary institution, private enterprise, LLC).
Sample job description for chief accountant
I. General provisions
1. The chief accountant belongs to the category of "managers".
2. Appointment or dismissal from the position of chief accountant is carried out in accordance with the order of the director of the enterprise.
3. A person with a higher economic Education and experience in financial and economic work, including in managerial positions, for at least five years.
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 is responsible under 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, economic, financial legislation, civil law;
- rules, regulations on the organization and maintenance of accounting, registration of operations, organization of document circulation in accounting areas;
- the procedure for handling, spending money, inventory and other valuables;
- rules and deadlines for compiling, submitting accounting, tax, and statistical reports to the relevant authorities.
7. The chief accountant is guided in his activities by:
- the legislation of the Russian Federation;
- orders and orders of the head;
- internal labor regulations, labor protection, the Charter of the organization;
- this job description.
II. Job responsibilities of the chief accountant
The Chief Accountant is responsible for the following:
1. Management of employees of the accounting department of the enterprise.
2. Coordination of the appointment, dismissal of employees and movement of material responsible persons organizations.
3. Guidance and assistance in the preparation of internal accounting documents of the organization.
4. Coordination with the director of the direction of spending funds from the accounts of the enterprise.
5. Implementation of an economic analysis of the economic and financial activities of the organization.
6. Participation in internal control measures that prevent violations of the law, shortages, unreasonable spending of funds.
7. Signing of documents that serve as the basis for the circulation of funds, inventory items, the implementation of credit and settlement obligations.
8. Control:
- compliance with the procedure for settlements, payment obligations of the organization, execution of accounting documents;
- established deadlines and rules for accounting for cash, inventory, settlements, funds and payment obligations;
- repayment of accounts payable and collection of receivables in a timely manner, compliance with the terms of payments;
- the legality of write-offs from the accounts of shortages, receivables, losses.
9. Implementation:
- timely display on the accounts of accounting operations with the circulation of property, liabilities;
- accounting of expenses and incomes of the organization, execution of cost estimates, works and services, economic and financial activities of the enterprise.
10. Assistance in carrying out audits of the organization's accounting records, documentary audits in its divisions.
11. Security:
- submission of reliable reporting of the organization in a timely manner, drawing up on its basis of primary documents and records;
- accrual, timely sending of 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.
III. 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. Determine for all divisions and services of the enterprise the procedure for documenting operations and submitting documents.
3. To take part in the coordination of appointments, dismissals of employees, the transfer of materially responsible persons.
4. Consider, propose changes, approve contracts, agreements concluded by the organization.
5. Require the heads of departments, if necessary - from the director of the enterprise, to take measures that contribute to the preservation of the values of the institution, the implementation of the correct organization of accounting.
6. Check in the entrusted divisions of the organization following the established procedure for receiving, handling, storing, spending money, inventory and other valuables.
7. Act on behalf of the organization within its competence.
8. To put forward proposals for the consideration of the management of the enterprise regarding the improvement of the accounting department.
IV. A responsibility
The Chief Accountant is responsible for:
1. Causing material damage to the organization, its employees.
2. Improper performance of their own duties.
3. Non-compliance with orders, instructions, instructions, including the preservation of trade secrets and confidential information.
4. Violation of labor discipline, internal labor regulations, safety and fire protection.
V. Working conditions
1. The working conditions of the chief accountant are determined by:
- orders, orders of the management of the organization;
- the Labor Code of the Russian Federation;
- internal labor regulations, safety regulations;
- requirements of current sanitary and hygienic 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 for accounting for the receipt and expenditure of funds - chief accountant.
5. Literature
Job Responsibilities
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. 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 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 the conduct of business operations, compliance with accounting information processing technology and document flow procedures.
4. Provides a rational organization of accounting and reporting at the enterprise 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 presentation of complete and reliable accounting information about 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 transactions, incoming fixed assets, inventory items and cash, timely reflection on the accounting accounts of operations related to their movement, accounting for production and circulation costs, execution of cost estimates, sales of products, implementation works (services), the results of economic and financial activities of the enterprise, as well as financial, settlement and credit operations.
6. Ensures the legality, timeliness and correctness of paperwork, the preparation of economically sound accounting estimates of the cost of 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 to banking institutions, funds for financing capital investments, repayment of debts to banks on loans on time, as well as deductions of funds for material incentives for employees of the enterprise.
7. Monitors compliance with the procedure for issuing primary and accounting documents, settlements and payment obligations, spending the wage fund, setting official salaries for employees of the enterprise, conducting inventories of fixed assets, inventory items and cash, checking the organization of accounting and reporting, as well as documentary audits in the divisions of the enterprise.
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 intra-economic reserves, eliminate losses and unproductive costs.
9. Takes measures to prevent shortages, illegal spending of funds and inventory items, violations of financial and economic legislation.
10. Participates in the preparation of materials on shortages and theft of funds and inventory items, controls the transfer, if necessary, of these materials to the investigative and judicial authorities
11. Takes measures to accumulate financial resources to ensure the financial stability of the enterprise.
12. Interacts with banks on the placement of free financial resources on bank deposits (certificates) and the acquisition of highly liquid government securities, control over the conduct of accounting transactions with deposit and loan agreements, securities.
13. Conducts work 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 .
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 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.
16. Provides methodological assistance to employees of business units on accounting, control, reporting and economic analysis. Supervises accounting staff.
The chief accountant must know:
1. legislation on accounting;
2. 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 the economic and financial activities of the enterprise;
3. civil law, financial, tax and economic legislation;
4. 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;
5. procedure for registration of transactions and organization of document circulation by 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 on-farm reserves;
8. procedure for acceptance, posting, storage and expenditure of funds, inventory and other valuables;
9. rules for settlement with debtors and creditors;
10. creditors; conditions of taxation of legal entities and individuals;
11. the procedure for writing off shortages, receivables and other losses from accounting accounts;
12. rules for conducting inventories of funds and inventory items;
13. procedure and terms for compiling balance sheets and reporting; rules for conducting inspections and documentary audits;
14. modern means of computer technology and the possibility of their application to perform accounting and computational work and analysis of the 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. fundamentals of production technology;
18. market methods of management;
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 managerial positions, at least 5 years.
JOB INSTRUCTIONS OF THE HEAD OF THE DEPARTMENT OF ACCOUNTING FOR INCOME AND EXPENDITURE OF FUNDS - CHIEF ACCOUNTANT 1. General provisions 1.1. The head of the accounting department for the receipt and expenditure of funds - the chief accountant (hereinafter referred to as the chief accountant) ensures that the ongoing business operations comply with the law Russian Federation, control over the movement of property and the fulfillment of obligations. 1.2. The chief accountant is appointed to the position and dismissed by the head of the department. 1.3. Acceptance of delivery of cases upon appointment and dismissal of the chief accountant is formalized by an act after checking the status of accounting and reporting. 1.4. The chief accountant reports directly to the manager of the branch and the head of the Department for Accounting and Distribution of Funds of the PFR. 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 accounting department for the receipt and expenditure of funds, which is announced by order of the department. 2. Functions The chief accountant ensures control over the reflection on the accounts of all business transactions carried out, the provision of operational information on financial condition departments, compiling financial statements in a timely manner and conducting an economic analysis of the financial and economic activities of the department. 3. Job responsibilities 3.1. The chief accountant, carrying out the organization of accounting on the basis of the established rules for its maintenance, is obliged to ensure: - the use of modern means of automation of accounting and computing work, progressive forms and methods of accounting; - full accounting of incoming cash, inventory and fixed assets, as well as timely reflection in accounting of operations related to their movement; - reliable accounting of the execution of the budget of the OPFR, estimates of expenses for the maintenance of the department's apparatus; - accurate accounting of the results of economic and financial activities of the department in accordance with the established rules; - correct calculation and timely transfer of payments in the state budget, contributions to the state social insurance, repayment of debts to banks on credits (loans) in due time, allocation of funds to funds and reserves; - participation in the preparation of materials on shortages and theft of funds and inventory items and control over the transfer, in appropriate cases, of these materials to judicial and investigative authorities; - preparation of reliable financial statements based on primary documents and accounting records, presenting it in due time to the relevant authorities; - implementation (together with other divisions 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 intra-economic reserves, prevent losses and unproductive expenses; - safety of accounting documents, their execution and 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 registering the acceptance and release of inventory items; - the correctness of spending the wage fund, the establishment of official salaries, strict observance of staff, financial and cash discipline; - compliance with the established rules for conducting an inventory of funds, inventory items, fixed assets, settlements and payment obligations; - collection of receivables in due time and repayment accounts payable, observance of payment discipline; - the legality of write-offs from balance sheets of shortages, receivables and other losses. 3.3. The chief accountant is obliged to actively participate in the preparation of measures that prevent the formation of shortages and the illegal expenditure of funds and inventory items, violations of financial and economic legislation. In case of detection of illegal actions of officials (registration, use of funds for other purposes and other violations and abuses), the chief accountant reports this to the manager of the department for taking action. 3.4. The documents that serve as the basis for the acceptance and issuance of funds and inventory items, as well as credit and settlement obligations, are signed by the branch manager and the chief accountant or persons authorized by them. Granting the right to sign documents to these persons must be issued by order of the department. 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 financially responsible persons and employees of the department's accounting department. 3.5. The chief accountant is prohibited from accepting for execution and execution documents on transactions that are contrary to the law and the established procedure for accepting, storing and spending money, inventory items. In case of disagreement between the branch manager and the chief accountant on the implementation of certain business transactions, documents on them can be accepted for execution with a written order of the branch manager, who bears full responsibility for the consequences of such operations. 3.6. Chief accountant's requirements documentation transactions and reporting to accounting required documents and information are mandatory for all divisions and services of the department. For non-fulfillment or violation of the instructions of the chief accountant arising from the implementation of the duties assigned to him, the perpetrators may be deprived, by order of the manager of the department, of bonuses in whole or in part, and, if necessary, be held accountable in the manner prescribed by law. 4. Rights 4.1. The chief accountant establishes official duties for employees subordinate to him, so that each employee knows the scope of his duties and is responsible for their implementation. Employees of other divisions and services involved in accounting, on the organization and maintenance of accounting and reporting, are subordinate to the chief accountant. 4.2. Appointment, dismissal and relocation of financially responsible persons (cashiers, warehouse managers and others) is carried out in agreement with the chief accountant. 4.3. Contracts and agreements concluded by the department for the receipt or release of inventory items and for the performance of work or services, as well as orders and instructions on the establishment of official salaries, wage increments and bonuses for employees 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, to ensure the correct organization of accounting and control, in particular, to revise excessive and outdated material consumption rates and other norms; improving storage facilities, proper organization of acceptance and storage of materials and other valuables, increasing the validity of the release 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 subdivisions of the department compliance with the established procedure for accepting, posting, storing and spending money, inventory and other valuables; - prepare proposals to reduce the amount of bonuses or deprive the bonuses of the heads of departments and structural subdivisions that do not ensure the implementation of the established rules for processing primary documentation, maintaining primary accounting and other requirements for the organization of accounting and control. 5. Liability 5.1. The chief accountant is liable in the following cases: - incorrect accounting, which resulted in neglect in accounting and distortions in financial statements; - accepting for execution and execution of documents on operations that contradict the established procedure for accepting, posting, storing and spending money, inventory and other valuables; - untimely and incorrect reconciliation of operations on settlement and other bank accounts, settlements with debtors and creditors; - violations of the procedure for writing off shortages, receivables and other losses from the balance sheets; - drawing up unreliable financial statements due to the fault of the accounting department; - other violations of the provisions and instructions on the organization of accounting. 5.2. The chief accountant bears the same responsibility as the head of the department: - for violation of the rules and regulations governing financial and economic activities; - for violation of the deadlines for submitting monthly, quarterly and annual accounting reports and balance sheets to the relevant authorities. 5.3. Disciplinary, material and criminal liability of chief accountants is determined in accordance with the current legislation. 6. Qualification requirements 6.1. 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 are appointed to the position of chief accountant. 6.2. When evaluating the quality of the work of the chief accountant and deciding on the suitability of his position, it is taken into account that the chief accountant: - fully owns modern accounting methodology in conditions 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 by relevant certificates and
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