Accountant by category. Lead accountant qualifications
I. General Provisions
1.1. Category II accountant belongs to the category of specialists,
hired and dismissed by order of the director of the enterprise
submission __________________________________________________________.
(chief accountant or other official)
1.2. Category II accountant reports directly to the chief
the accountant and his deputies.
1.3. In his activities, a Category II accountant is guided by:
- legislative and regulatory documents regulating
questions accounting and reporting;
- methodological materials related to his job
responsibilities;
- the charter of the enterprise;
- the rules of the internal labor regulations of the enterprise;
- orders and orders of the director of the enterprise, the main
an accountant and his deputies;
- this job description.
1.4. Category II accountant should know:
- legislative acts, regulations, orders, orders,
guidance, methodological and regulatory materials for the organization
accounting liabilities with suppliers and customers and
preparation of relevant reporting;
- forms and methods of accounting at the enterprise;
- plan of correspondence of accounts;
- organization of document flow in accounting areas;
- order documenting and reflection on accounts
accounting of transactions related to the accounting of obligations;
- rules for the operation of computers;
- labor legislation;
- rules and regulations of labor protection;
- the internal labor regulations of the enterprise.
1.5. During the absence of a category II accountant, his duties
is performed in accordance with the established procedure by an appointed deputy bearing full
responsibility for the proper execution of the assigned
responsibilities.
II. Functions
The following functions are assigned to an accountant of the II category:
2.1. Accounting with suppliers and customers for
services rendered and preparation of the corresponding accounting statements.
2.2. Processing bank statements, preparing bank orders
on payments for services.
2.3. Methodological assistance to employees of the enterprise on issues
accounting, control, reporting on obligations with
suppliers and customers.
2.4. ______________________________________________________________.
III. Job responsibilities
To perform the functions assigned to him, an accountant of the II category
must:
3.1. Carry out work on accounting calculations with
suppliers and customers for payments for the following services:
- passport and visa;
- leasing;
- health insurance;
- use of a trademark.
3.2. Carry out acceptance and control of primary documentation on this
accounting area and prepare them for counting processing.
3.3. Conduct operational work and correspondence on mutual settlements with
service providers.
3.4. In agreement with the chief accountant and his deputies and with
permission of the director of the enterprise to grant creditors, investors,
auditors, tax authorities and other users of accounting
reporting comparable and reliable accounting information on
settlements with suppliers and customers for services rendered.
3.5. Draw up order logs, certificates, transcripts and other data
on settlements with suppliers and customers for the preparation of accounting
reporting, monitor the safety accounting documents, make out
them in accordance with the established procedure for transfer to the archive.
3.6. Prepare bank orders for payments in rubles for rendered
services.
3.7. Process all bank statements on a daily basis,
draw up order journals and turnover lists for them.
3.8. Participate in the formation of the economic setting of tasks or
their individual stages, solved with the help of computer technology.
3.9. Carry out individual orders of the chief accountant and his
deputies.
3.10. Take direct part in the annual
inventories for payments for services rendered.
3.11. _____________________________________________________________.
IV. Rights
Category II accountant has the right:
4.1. Get acquainted with the projects of decisions of the management of the enterprise,
concerning his activities.
4.2. Submit proposals for management
improving the work related to the responsibilities provided
this manual.
4.3. Receive information from department heads and specialists and
documents on issues within its competence.
4.4. Require the management of the enterprise to provide assistance in
performance of their duties and rights.
4.5. Engage specialists from all departments of the enterprise to solve
the responsibilities assigned to him (if it is provided for by the provisions on
departments, if not - with the permission of the head of the relevant department).
4.6. Report to the chief - chief accountant about all
identified deficiencies within their competence.
4.7. ______________________________________________________________.
V. Responsibility
Category II accountant is responsible for:
5.1. For non-performance (improper performance) of their official
duties stipulated by this job description, in
limits determined by the labor legislation of the Russian Federation.
5.2. For those committed in the process of carrying out their activities
offenses - within the limits determined by the administrative, criminal and
the civil legislation of the Russian Federation.
5.3. For causing material damage - within the limits determined
labor, criminal and civil legislation of the Russian Federation.
Vi. Relationships, connections by position
Note. This section is presented in addition to this
instructions for use by users at their own discretion.
To perform the functions and exercise the rights provided for by this
instructions, the II category accountant interacts:
6.1. With the director of the enterprise or an official who replaces him
on questions:
- receiving: orders, instructions, orders related
directly to his activities.
responsibilities established by this job description.
6.2. With the chief - chief accountant and his deputies for
questions:
- obtaining: job description, regulatory and instructive
documents, instructions, instructions for payments for services rendered;
- submission: all the necessary information on official
responsibilities established by this job description,
logs-orders, certificates, transcripts and other data required for
preparation of accounting reports of the enterprise.
6.3. With the staff of the accounting department on the following issues:
- receiving: duly executed documents required
to fulfill their duties;
- submissions: any information on this area of \u200b\u200bwork,
necessary for accounting.
6.4. With other employees of the enterprise on issues:
- receiving: contracts, applications, invoices, information about the contract,
service notes and other documents necessary for the execution of their
responsibilities;
- submissions: in agreement with the chief accountant and his
deputies of information and information on this area of \u200b\u200bwork.
6.5. FROM commercial banks on questions:
- receiving: instructions, instructions for conducting banking operations,
bank statements for all accounts, copies of payment orders executed
bank;
- submissions: duly executed bank payment
documents.
6.6. With an audit firm and tax authorities on questions:
- receiving: requests, requirements for accounting for settlements provided
services;
- performances: all required documents on this site
work for audit by audit firms and tax authorities, including
number during cross-checks.
You are already an accountant, chief accountant, assistant accountant or you are just planning to master this profession ... You cannot do without acquaintance with the professional standard "Accountant". Who is obliged to comply with it, what are the requirements for experience and seniority, what is the risk of non-compliance?
Important: From April 6, 2019, a new professional standard “Accountant” has been in effect (approved by order of the Ministry of Labor of Russia dated February 21, 2019 No. 103n). It obliges all accountants who do not have a specialized education. More information about the new professional standard on the Kontur.Shkoly website.
How to use the professional standard?
In the professional standard "Accountant" (hereinafter - the Standard), two positions are allocated - accountant and chief Accountant... For each position, a generalized labor function is defined, which is detailed through a specific list of labor functions. In relation to each function, it is indicated which labor actions, skills and knowledge are required for its implementation.
Obviously, the accounting employee, as a person directly interested, will study the Standard on his own. There is no point in retelling it. Let's consider some points.
Professional standard for a chief accountant
The chief accountant is required to draw up and present financial statements economic entity. This generic feature includes:
- preparation of financial statements;
- preparation of consolidated financial statements (according to IFRS);
- internal control of accounting and preparation of accounting (financial) statements;
- conducting tax accounting and preparation of tax reports, tax planning.
First, the Standard assigns tax reporting to financial statements. In principle, this is true. After all, the amounts of taxes received as a result of tax accounting are reflected in the accounting accounts. And secondly, the Ministry of Labor of Russia believes that it is not within the power of an ordinary accountant to keep tax records.
On the basis of the Standard, the sole accountant of the company preparing the reporting should be called (in the employment contract and in the work book) the main one (paragraph 3 of part 2 of article 57 of the Labor Code of the Russian Federation).
Professional standard for an accountant
The accountant must carry out the final generalization of the facts of economic life. This generalized function implies counting totals and balances in accounting registers, closing turnovers on accounts.
The standard categorizes accountants employees employed accounting operations and taking into account (code 4121 according to the All-Russian classifier of occupations OK 010-93, approved by the decree of the State Standard of the Russian Federation of December 30, 1993 No. 298) The duties of such employees include the implementation of simple calculations for individual areas of accounting. Consequently, the accountant may not know all areas of the accounting.
It is advisable for an employer to differentiate the qualifications of accountants - for example, to provide for the positions of "lead accountant", "senior accountant", "site accountant" (for accounting of settlements, fixed assets, materials, etc.), "trainee accountant" (in practice - "assistant accountant "). The duties of an accountant of each category are described in detail by the job description.
It is noteworthy that cashiers refer to employees of the service sector (code 421 according to OK 010-93). They are not considered accountants. It turns out that after the cashier, the "Cashier" section must also be processed by an accountant. This double processing of information is inconvenient and not practiced.
New accounting standard. Knowledge requirements
In general, the Standard sets not only high, but maximum requirements for the knowledge of both chief and “ordinary” accountants. These requirements are a reflection of regulatory requirements for accounting, including reporting.
On the basis of the professional standard, each specialist can outline specific areas of professional development for himself. At the School of Accountants, you can update and systematize your knowledge, gain practical skills and find answers to your questions. All our refresher courses are developed taking into account the professional standard "Accountant".
So, an accountant needs knowledge of the basics of legislation on archiving, on social and health insurance, pension provision, as well as civil, labor, customs legislation.
But it is not necessary for an accountant to know IFRS. The conclusion is that the Standard does not imply accounting based on IFRS. Chief Accountant prepares consolidated financial statements by transforming the data contained in the accounting registers compiled in accordance with Russian rules.
The standard makes it the responsibility of an accountant to compile cost estimates for products (works, services). To do this, he needs an understanding of the technology, organization of production and management adopted in the company. Calculation also presupposes possession of industry instructions (letter of the Ministry of Finance of Russia dated April 29, 2002 No. 16-00-13 / 03). Meanwhile, the Qualification Directory of the positions of managers, specialists and other employees (approved by the decree of the Ministry of Labor of Russia dated 21.08.1998 No. 37) provides for the position economist in accounting and analysis economic activity ... Whether it should be abolished is unclear.
Note that the chief accountant is expected to know judicial practice on accounting issues. Although knowledge is incomparably more important.
Unfortunately, the reduced requirements for accountants keeping records in small enterprises or in special conditions tax regimesThe standard does not provide.
Watch the webinar at the School of Accountants.
Education and experience
The educational and seniority requirements of the Standard are confusing. The fact is that Law No. 402-FZ (clause 1, clause 2, part 4, part 5 of article 7) establishes such restrictions only for chief accountants, and in certain cases (depending on the organizational and legal form of economic subject, scope of its activity, etc.). In other cases, not expressly specified, the legislator does not impose special requirements on accountants.
According to the Standard, an accountant must have either a secondary vocational education or additional vocational education. But even with such education, there is also at least 3 years of practical work experience in accounting and control. A paradox arises: a specialist who received the necessary education after the entry into force of the Standard, but does not have the indicated experience, will not be allowed to work in his specialty. Then what's the point in getting an education? For example, accounting and control is carried out by a timekeeper (Qualification reference book of positions of managers, specialists and other employees, approved by the decree of the Ministry of Labor of Russia dated 21.08.1998 No. 37). A person with an incomplete higher education is also not entitled to work as an accountant.
Additional professional education: professional development programs and professional retraining programs. To master these programs are allowed persons who have or are receiving secondary vocational and (or) higher education (Art.76 Federal law dated December 29, 2012 No. 273-FZ "On education in the Russian Federation").
The chief accountant, who does not have a higher education, must have at least 5 years of practical experience out of the last 7 calendar years of work related to accounting, preparation of accounting (financial) statements, or with audit activities.
The presence of additional professional education in special programs and work experience of at least three years are the requirements for applicants who do not have a specialized education ( ismo of the Ministry of Labor of Russia dated 12.01.2016 No. 14-3 / B-3).
But what criteria should be met by the head of an economic entity who has taken over accounting (part 3 of article 7 of Law No. 402-FZ) - the Standard is generally silent about this. Although such decisions are quite common and can significantly affect the quality of financial statements.
The table contains an excerpt from the professional standard "Accountant" on the requirements for education, training, work experience and special conditions for admission to work:
Possible job titles | Accountant | Chief Accountant |
---|---|---|
Education and training requirements | Secondary vocational education - training programs for mid-level specialists Additional professional education in special programs |
Higher education, Secondary vocational education Additional professional programs - professional development programs, professional retraining programs |
Practical experience requirements | With special training in accounting and control for at least three years | At least five years out of the last seven calendar years of work related to accounting, preparation of accounting (financial) statements or auditing, if you have higher education - at least three years out of the last five calendar years |
Special conditions for admission to work | In some economic entities, additional requirements may be imposed on the chief accountant or other official who is entrusted with accounting. |
What is the threat of non-compliance with the professional standard?
An employment contract may be terminated by the employer if the employee does not match the position or work performed due to insufficient qualifications, confirmed by the results of certification. This is indicated in article 81 of the Labor Code of the Russian Federation.
H insufficient experience, as well as lack of the necessary education, cannot be grounds for dismissal.
Local accountants are not in danger. Literal adherence to the standard can be feared when applying for a job. By the way, the requirements of the standard have already been adopted by recruiting agencies that select personnel for accounting.
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The requirements for qualification of an accountant in 2018 are as follows:
* Accountant of the I qualification category - higher professional education of economic profile, as well as working experience of three years as an accountant of the II qualification category.
* Accountant of the II qualification category - completed higher professional education in economic profile. If you have a higher economic education, there are no requirements for the amount of work experience. If an employee has an economic vocational education, the work experience for assignment of the II category is from three years.
Within the framework of specialized education, a specialist must be guided in the field of taxation and accounting, as well as confidently own a computer, basic software and 1C.
If the accountant is not a government official, there is no strict need to upgrade qualifications. After receiving a diploma or at the senior courses of the university, a specialist begins his path as an assistant accountant: university education often becomes insufficient, and working as an assistant contributes to immersion in real working conditions and understanding what knowledge is needed and which are already outdated.
The qualifications of a specialist are determined in accordance with educational documents, including prof. retraining and / or advanced training.
Requirements for the knowledge base of a specialist:
1. Awareness of the regulatory documents on the organization of accounting. Ability to work with reports, knowledge of legislative acts.
2. The main types of accounting.
3. Application of the chart of accounts of accounting.
4. Knowledge of the basics of economics, organization of labor activity, production management.
6. State regulatory requirements in the field of labor protection.
7. Proficiency in methods financial analysis activities of the organization.
8. Know the order of workflow in accounting. Documents and workflow in accounting.
9. Market methods of management.
10. Ability to use computer technology, appropriate software.
Job responsibilities
The main task of a specialist is to maintain accounting records of property, liabilities and business transactions... The accountant develops activities related to the rational use of resources. Works with primary documentation. He is engaged in identifying sources of losses, working on solutions to prevent them. Works on the preparation of reporting cost estimates.
Reflects on the accounts of the accounting transactions that are associated with movement money, Goods and materials, fixed assets.
Calculates and transfers taxes to local, regional and state budgets... Enumerates insurance premiums, payments in banking institutions, transfers funds to finance capital investments, salaries of employees, other payments, as well as the accrual of funds for material incentives for employees.
Formulates the statement of tasks, the solution of which is implemented using the appropriate programs.
Forms, maintains, stores databases, makes appropriate changes to the information that is used in data processing.
The accountant is responsible for the safety of documents and their execution. Prepares data for reporting.
Carries out financial and economic analysis of economic activities, develops and implements accounting methods, identifies reserves for increasing the efficiency of economic activities, develops measures aimed at improving the circulation of accounting documents. Provides accounting information to the manager.
Depending on the direction of the organization's work, the duties of an accountant may include work with imports, foreign economic activity, etc. In the latter case, knowledge of the documents of foreign economic activity, currency and customs legislation is required.
Qualification requirements
Category I accountant: basic or incomplete higher education of the corresponding field of study (bachelor or junior specialist). Work experience as a category II accountant - at least 1 year. Accountant of the II category: basic or incomplete higher education of the corresponding field of study (bachelor's or junior specialist). Work experience as an accountant - at least 1 year. Accountant: basic or incomplete higher education in the relevant field of study (bachelor or junior specialist); for a bachelor - no requirements for work experience, junior specialist - work experience as a technical employee in the regions financial activities, work with databases, statistics, accounting - at least 1 year.
Knows and applies in activities: regulatory, methodological and other guidance materials on the organization and maintenance of accounting and financial reporting; accounting policy, the system of accounting registers, the procedure and methods for registering information, the rules of workflow and the technology for processing accounting information at the enterprise, the chart of accounts for accounting for assets, capital, liabilities and business operations of enterprises and organizations; system and forms of on-farm (management) accounting, reporting and control.
Description of work, tasks and duties
He independently draws up or accepts for accounting primary documents, systematizes the information reflected in these documents, prepares interim calculations for accounting of business transactions and submits them for consideration. Carries out the accumulation and generalization of information in the desired context (detail) about: the presence and movement of funds and monetary documents in the cash desk of the enterprise, as well as funds on current accounts in national currency, other bank accounts in foreign currency, as well as cash in transit; receipt and repayment of debt on long-term and short-term loans; settlements with suppliers and contractors, buyers and customers, by different debtors and creditors - issued and received short-term or long-term bills, long-term and current liabilities; availability and movement of fixed assets, other non-current tangible assets, intangible assets, depreciation of non-current assets, as well as capital and financial investments; presence and movement production stocks; production costs; income from operating, investment and financial activities of the enterprise; equity and securing commitments. Calculates wages, performs other settlements with employees, citizens and legal entities in accordance with current legislation... Takes part in the inventory of assets and liabilities. Conducts analytical accounting in the context of off-balance sheet objects.
We bring to your attention a typical example of an accountant's job description, sample 2019/2020. Job description accountant should include the following sections: general position, duties of an accountant, rights of an accountant, responsibility of an accountant.
The following points should be reflected in the job description of the accountant:
Job responsibilities of an accountant
1) Job responsibilities. Performs work on accounting of property, liabilities and business operations (accounting of fixed assets, inventory, production costs, product sales, results of economic and financial activities, settlements with suppliers and customers, as well as for services provided, etc. .). Participates in the development and implementation of measures aimed at maintaining financial discipline and the rational use of resources. Carries out acceptance and control of primary documentation for the relevant areas of accounting and prepares them for counting processing. Reflects on the accounts of accounting operations related to the movement of fixed assets, inventories and cash. Draws up accounting estimates of the cost of products (works, services), identifies the sources of losses and non-productive costs, prepares proposals for their prevention. Calculates and transfers taxes and fees to federal, regional and local budgets, insurance contributions to state extra-budgetary social funds, payments to banking institutions, funds for financing capital investments, wages workers and employees, other payments and payments, as well as the deduction of funds for material incentives for employees of the enterprise. Provides managers, creditors, investors, auditors and other users of financial statements with comparable and reliable accounting information in the relevant areas (areas) of accounting. Develops a working chart of accounts, forms primary documents, used for registration of 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 basic techniques and methods of accounting and processing technology for accounting information.
Accountant should know
2) An accountant in the performance of his duties should know: legislative acts, decrees, orders, orders, guidelines, methodological and regulatory materials on the organization of accounting for property, liabilities and business transactions and reporting; forms and methods of accounting at the enterprise; plan and correspondence of accounts; organization of document flow in accounting areas; the procedure for documenting and reflecting on the accounting accounts of transactions related to the movement of fixed assets, inventory and cash; methods economic analysis economic and financial activities of the enterprise; operating rules of computer technology; economics, labor organization and management; market management methods; labor legislation; rules and norms of labor protection.
Accountant Qualification Requirements
3) Qualification requirements.
Accountant of the II category: higher professional (economic) education without presenting requirements for work experience or secondary professional (economic) education and work experience as an accountant for at least 3 years.
Accountant: secondary vocational (economic) education without presenting requirements for work experience or special training according to the established program and work experience in accounting and control of at least 3 years.
1. General Provisions
1. The accountant belongs to the category of specialists.
2. A person with a higher professional (economic) education and work experience as a category II accountant at least 3 years is accepted for the position of an accountant of the 1st category;
- an accountant of the II category - a person who has a higher professional (economic) education without presenting requirements for work experience or secondary professional (economic) education and work experience as an accountant for at least 3 years;
- accountant - a person who has a secondary vocational (economic) education without any requirements for work experience or special training according to the established program and work experience in accounting and control of at least 3 years.
3. The accountant is hired and dismissed by the director of the organization.
4. The accountant must know:
- legislative acts, decrees, orders, orders, guidelines, methodological and regulatory materials on the organization of accounting for property, liabilities and business transactions and reporting;
- forms and methods of accounting at the enterprise;
- plan and correspondence of accounts;
- organization of document flow in accounting areas;
- the procedure for documenting and reflecting on the accounting accounts of transactions related to the movement of fixed assets, inventory and cash;
- methods of economic analysis of the economic and financial activities of the enterprise;
- operating rules of computer technology;
- economics, labor organization and management;
- market management methods;
- labor legislation;
- internal labor regulations;
- rules and regulations of labor protection, safety, industrial sanitation and fire protection.
5. In his activities, the accountant is guided by:
- rF legislation,
- The charter of the organization,
- orders and orders of employees to whom he is subordinate in accordance with this instruction,
- this job description,
- Internal labor regulations of the organization.
6. The accountant reports directly to the chief accountant.
7. During the absence of the accountant (business trip, vacation, illness, etc.), his duties are performed by a person appointed by the director of the organization in the prescribed manner, who acquires the corresponding rights, obligations and is responsible for the performance of the duties assigned to him.
2. Job responsibilities of an accountant
Accountant:
1. Performs work on maintaining accounting records of property, liabilities and business operations (accounting for fixed assets, inventories, production costs, sales of products, results of economic and financial activities, settlements with suppliers and customers, as well as for services provided, etc. .P.).
2. Participates in the development and implementation of activities aimed at maintaining financial discipline and rational use of resources.
3. Carries out the reception and control of primary documentation for the relevant areas of accounting and prepares them for counting processing.
4. Reflects on the accounts of the accounting transactions related to the movement of fixed assets, inventory and cash.
5. Draws up accounting estimates of the cost of products (works, services), identifies the sources of losses and non-productive costs, prepares proposals for their prevention.
6. Calculates and transfers taxes and fees to the federal, regional and local budgets, insurance contributions to state off-budget social funds, payments to banking institutions, funds for financing capital investments, wages and salaries of workers and employees, other payments and payments, as well as deductions funds for material incentives for employees of the enterprise.
7. Provides managers, creditors, investors, auditors and other users of financial statements with comparable and reliable accounting information in the relevant areas (areas) of accounting.
8. Develops a working chart of accounts, forms of primary documents used to formalize 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 basic techniques and methods of accounting and processing technology for accounting information.
9. 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, implement a saving regime and measures to improve workflow, in the development and implementation of progressive forms and methods of accounting based on the use of modern computer technology , in the conduct of inventories of funds and inventory.
10. Prepares data on the relevant areas of accounting for reporting, monitors the safety of accounting documents, prepares them in accordance with the established procedure for transfer to the archive.
11. Performs work on the formation, maintenance and storage of a database of accounting information, makes changes to the reference and regulatory information used in data processing.
12. Participates in the formulation of the economic formulation of tasks or their individual stages, solved with the help of computer technology, determines the possibility of using finished projects, algorithms, software packages, allowing to create economically sound systems for processing economic information.
13. Complies with the Internal Labor Regulations and other local regulations organizations.
14. Comply with internal marketing, safety, industrial hygiene and fire protection regulations.
15. Ensures the observance of cleanliness and order in his workplace,
16. Fulfills, within the framework of an employment contract, orders of employees to whom he is subordinate in accordance with this instruction.
3. Accountant's rights
The accountant has the right:
1. Submit proposals to the director of the organization:
- to improve the work related to the provided instruction responsibilities,
- on the encouragement of distinguished workers subordinate to him,
- on bringing to material and disciplinary responsibility of subordinate employees who have violated production and labor discipline.
2. Request from structural units and employees of the organization information necessary for him to carry out his job duties.
3. To get acquainted with the documents defining his rights and obligations in the position held, the criteria for assessing the quality of the performance of official duties.
4. To get acquainted with the draft decisions of the organization's management concerning its activities.
5. Require the management of the organization to provide assistance, including the provision of organizational and technical conditions and the execution of the established documents necessary for the performance of official duties.
6. Other rights established by the current labor legislation.
4. Accountant's responsibility
The accountant is responsible in the following cases:
1. For improper performance or non-performance of their official duties provided for by this job description - within the limits established by the labor legislation of the Russian Federation.
2. For offenses committed in the course of their activities - within the limits established by the current administrative, criminal and civil legislation of the Russian Federation.
3. For causing material damage to the organization - within the limits established by the current labor and civil legislation of the Russian Federation.
The job description of an accountant is a sample of 2019/2020. Responsibilities of an accountant, rights of an accountant, responsibility of an accountant.
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