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St accountant job description sample. Accountant: job description

Accountant job description template

A sample job description is drawn up taking into account the professional standard (date of introduction 08.04.2019 )

1. General Provisions

1.1. The accountant belongs to the category of specialists.

1.2. A person who has:

1) secondary vocational education - training programs for mid-level specialists or secondary vocational education (non-core) - training programs for mid-level specialists and additional vocational education - professional retraining programs;

1.3. The accountant must know:

5) computer programs for accounting;

6) the legislation of the Russian Federation on accounting, taxes and fees, social and medical insurance, pensions, civil, labor, customs legislation of the Russian Federation;

7) the practice of applying the legislation of the Russian Federation on the monetary measurement of accounting objects;

8) methods for calculating the cost of products (works, services);

9) methods of accounting for the costs of products (works, services);

10) internal organizational and administrative documents of an economic entity that regulate the cost measurement of accounting objects, as well as wages;

11) economics and organization of production and management in an economic entity;

12) computer programs for accounting; legislation of the Russian Federation on accounting, taxes and fees, archives, social and medical insurance, pension provision, storage and withdrawal of accounting registers, civil, labor, customs legislation of the Russian Federation;

13) the practice of applying the legislation of the Russian Federation on accounting;

14) internal organizational and administrative documents of an economic entity, regulating the features of grouping information contained in primary accounting documents, storing documents and protecting information in an economic entity;

15) ……… (other documents, materials, etc.)

1.4. The accountant must be able to:

1) draw up (register) primary accounting documents, including electronic documents;

2) carry out a comprehensive check of primary accounting documents;

3) use computer programs for accounting, information and legal reference systems, office equipment;

4) ensure the safety of primary accounting documents before transferring them to the archive;

5) register and accumulate data through double entry, according to a simple system;

6) apply the rules for the cost measurement of accounting objects, methods for calculating depreciation, adopted in the accounting policy of an economic entity;

7) draw up accounting entries in accordance with the working chart of accounts of the economic entity;

8) apply methods for calculating the cost of products (works, services), draw up accounting estimates, calculate wages, benefits and other payments to employees of an economic entity;

9) calculate the ruble equivalent of the value of assets and liabilities expressed in foreign currency;

10) compare analytical accounting data with turnovers and balances on synthetic accounting accounts on the last calendar day of each month;

11) prepare certificates, responses to requests containing information generated in the accounting system;

12) ensure the safety of accounting registers before transferring them to the archive;

13) correct errors made in the course of accounting, in accordance with the established rules;

14) ……… (other skills and abilities)

1.5. The accountant in his activities is guided by:

1) Federal Law No. 402-FZ of 06.12.2011 "On Accounting";

2) ……… (name of constituent document)

3) Regulations on ……… (name of the structural unit)

4) this job description;

5) ……… (names of local regulations governing labor functions by position)

1.6. The accountant reports directly to ……… (title of the position of the head)

1.7. ……… (other general provisions)

2. Labor functions

2.1. Accounting:

1) acceptance for accounting of primary accounting documents on the facts of the economic life of the organization;

2) monetary measurement of accounting objects and the current grouping of the facts of economic life;

3) the final generalization of the facts of economic life.

2.2. ……… (other functions)

3. Job responsibilities

3.1. The accountant has the following responsibilities:

3.1.1. As part of the labor function, the acceptance for accounting of primary accounting documents on the facts of the economic life of the organization:

1) prepares (draws up) primary accounting documents;

2) accepts primary accounting documents on the facts of the economic life of the organization;

3) identifies cases of violation by responsible persons of the workflow schedule and the procedure for submitting primary accounting documents to the accounting service and informs the head of the accounting service about this;

4) carries out verification of primary accounting documents in relation to the form, completeness of registration, details;

5) systematizes the primary accounting documents of the current reporting period in accordance with the accounting policy;

6) draws up consolidated accounting documents on the basis of primary accounting documents;

7) prepares primary accounting documents for transfer to the archive;

8) makes copies of primary accounting documents, including in the event of their withdrawal by authorized bodies in accordance with the legislation of the Russian Federation;

9) provides data for conducting an inventory of the assets and liabilities of the organization in accordance with the accounting policy of the organization.

3.1.2. Within the framework of the labor function, the monetary measurement of accounting objects and the current grouping of the facts of economic life:

1) carry out monetary measurement of accounting objects and relevant accounting records;

2) register the data contained in primary accounting documents in accounting registers;

3) reflect in accounting the results of the revaluation of accounting objects, recalculation of the value of assets and liabilities denominated in foreign currency;

4) draws up accounting calculations, costing of products (works, services), distributes indirect costs, calculates depreciation of assets in accordance with the accounting policy of the organization;

5) compares the results of the inventory with the data of accounting registers and draws up collation statements.

3.1.3. As part of the labor function, the final generalization of the facts of economic life:

1) performs the calculation in the accounting registers of the results and balances of the accounts of synthetic and analytical accounting, the closing of turnovers on the accounts of accounting;

2) exercise control over the identity of analytical accounting data with turnovers and balances on synthetic accounting accounts;

3) carries out the compilation of the balance sheet, the general ledger;

4) prepares explanations, selects the necessary documents for internal control, internal and external audit, documentary audits, tax and other audits;

5) provides accounting registers for their withdrawal by authorized bodies in accordance with the legislation of the Russian Federation;

6) organizes and completes accounting registers for the reporting period;

7) transfer accounting registers to the archive;

8) prepares and provides, at the request of authorized bodies, copies of accounting registers;

9) reflects in accounting the identified discrepancies between the actual availability of objects and the data of accounting registers.

3.1.4. As part of the performance of his labor functions, he performs the instructions of his immediate supervisor.

3.1.5. ……… (other duties)

3.2. ……… (other job descriptions)

4. Rights

The accountant has the right:

4.1. Participate in the discussion of draft decisions, in meetings on their preparation and implementation.

4.2. Ask the immediate supervisor for clarifications and clarifications on these instructions, issued assignments.

4.3. Request, on behalf of the immediate supervisor, and receive from other employees of the organization the necessary information, documents necessary for the execution of the assignment.

4.4. Get acquainted with the draft decisions of the management regarding the function performed by him, with documents defining his rights and obligations in his position, criteria for assessing the quality of the performance of his labor functions.

4.5. Submit proposals on the organization of labor within the framework of their labor functions for consideration by their immediate supervisor.

4.6. Participate in the discussion of issues related to the duties performed.

4.7. ……… (other rights)

5. Responsibility

5.1. The accountant is responsible for:

For improper performance or non-performance of their official duties provided for by this job description - in the manner established by the current labor legislation of the Russian Federation, accounting legislation;

For offenses and crimes committed in the course of their employment - in the manner prescribed by the current administrative and criminal legislation of the Russian Federation;

For causing damage to the organization - in the manner prescribed by the current labor legislation of the Russian Federation.

5.2. ……… (other liability provisions)

6. Final provisions

6.1. This job description was developed on the basis of the Professional Standard "", approved by Order of the Ministry of Labor and Social Protection of the Russian Federation of February 21, 2019 N 103n, taking into account ... ... ... (details of the organization's local regulations)

6.2. Familiarization of the employee with this job description is carried out upon employment (before signing the employment contract).

The fact that the employee is familiarized with this job description is confirmed by ……… (signature on the familiarization sheet, which is an integral part of this instruction (in the journal of familiarization with job descriptions); in a copy of the job description kept by the employer; otherwise)

6.3. ……… (other final provisions).

The job description belongs to the category of organizational and legal documents that specify the activities of the employee. It is compiled for each specialist. Proper execution of the job description of an accountant will allow you to consolidate the main duties of a specialist, minimizing costs and increasing the efficiency of the company.

Job description for payroll accountant

There is no fixed form for the job description of a payroll accountant. It reflects all the requirements in accordance with applicable law and the specific wishes of the management that do not contradict the law and are directly related to the work of an accountant.

The document is approved by the head. The hired employee without fail gets acquainted with him and signs, confirming his agreement with the listed responsibilities. The instructions clearly state the following points:

  • payroll algorithm;
  • mode of payment;
  • the degree of responsibility of the specialist;
  • level of subordination: chief accountant, deputies;
  • the number of employees in the enterprise;
  • the amount of wages;
  • scope of the company;
  • specific features of economic activity that affect the calculation and payment of wages.

If it is violated, a penalty is imposed on the specialist, also provided for by the job description of the payroll accountant. The main section of the document is job responsibilities. Their list may include the individual wishes of the employer, but they must comply with the provisions of the Labor Code of the Russian Federation.

Job description of an accountant for settlements with suppliers

Work with contractors is based on scrupulous processing of primary documentation. The instruction for an accountant of this category is based on a general principle.

  1. General provisions. Information about the structural unit, the exact title of the position, the procedure for appointment and dismissal from it, qualification requirements for the applicant.
  2. Functions. The main tasks of an accountant are to receive and process primary documents from partners: suppliers and customers.
  3. Responsibilities. The content of the section may vary depending on the specifics of the enterprise. Usually, an accountant keeps records of settlements with counterparties, deals with correspondence regarding the execution of documents and features of interaction with suppliers, prepares primary accounting and banking documentation.
  4. Rights. The powers of the accountant in charge of settlements with suppliers are limited: obtaining documents and clarifications from the relevant specialist of the counterparty, reflecting the received data in the reporting, agreeing on amounts and dates of settlements with management.
  5. Responsibility. The list of penalties imposed on the accountant upon detection of errors and violation of the instructions.

All provisions of the job description of the accountant for settlements with suppliers are mandatory. It is prohibited to make changes to it without notifying the employee. The employer is obliged to inform about future adjustments in writing.

Job description of an accountant for primary documentation

A specialist who deals only with primary documentation is not available in all companies - he is usually hired by large organizations that have a whole staff of accountants. In other cases, its functions are performed by the sole accountant of the enterprise. The main duties are to draw up and process primary documentation: invoices, waybills, invoices, acts, powers of attorney, certificates, other papers.

The duties of an accountant for working with primary documentation can be divided into functional and official. The first category includes:

  • conducting financial transactions within the framework of job qualifications;
  • accounting and processing of documentation;
  • use of specialized programs;

The duties of an accountant are quite extensive. The employer can independently designate their list, but it should not contradict the Labor Code of the Russian Federation. Job descriptions usually include the following responsibilities:

  • participation in the inventory;
  • development and implementation of measures to improve the functioning of the company;
  • work with documentation received from contractors.

Liability is provided for non-fulfillment of obligations. Its variety depends on the type of violation and the characteristics of the situation.

The job description also reflects information about the required classification of a specialist. So, a person who has a diploma from an economic university or a certificate from an educational institution of a middle level can take the position of an accountant for primary documentation. Some employers reduce the requirements and fix in the instructions only the need to take specialized courses.

Job description of the chief accountant sample 2018

The chief accountant is the second person in the company after its head. For this reason, the list of his duties is much wider than that of an ordinary accounting specialist. When compiling the job description of the chief accountant, be guided by the 2018 sample and follow the recommendations of government agencies. It is worth taking into account the provisions of the Unified Qualification Guide for the Positions of Managers, Specialists and Employees of the Ministry of Finance of the Russian Federation dated December 9, 2004 and the professional standard "Accountant" (approved by order of the Ministry of Labor No. 1061n).

The structure of the instruction of the chief accountant:

  • qualification;
  • responsibilities;
  • rights and responsibilities of the chief accountant.

Adding additional sections that do not contradict the law is welcome. They allow you to specify the activities and powers of the employee. One of these additions is "Relationships". They indicate what documents a specialist may require from other employees.

The finished draft instruction is agreed with the company's lawyer and approved by its head. The new employee is obliged to read the instruction and leave a signature on it. Until this action is performed, the employer does not have the right to require the subordinate to comply with the provisions enshrined in this document.

Functional duties of an accountant

If only 1 accountant works at the enterprise, a generalized job description is drawn up for him. All accounting duties are assigned to a single specialist:

  • setting up and maintaining accounting;
  • calculation and deduction of taxes to the budget and off-budget funds;
  • carrying out operations on accounts in connection with the movement of capital or fixed assets;
  • development and implementation of measures to minimize costs and rational use of resources;
  • reception, processing and accounting of primary documentation;
  • preparation and submission of reports;
  • calculation and payment of wages;
  • representation of the interests of the company in tax authorities and funds
  • advising management on the correctness of drawing up documents with counterparties.

When applying for a job in accounting, a specialist of any level must:

  • familiarize yourself with the internal regulations of the enterprise;
  • study safety and labor protection;
  • know the basic terms and accounting concepts;
  • study the job description;
  • have up-to-date data on internal orders of management;
  • know the Articles of Association of the company;
  • get acquainted with the materials, manuals and other data necessary for the successful performance of labor activity.

- a document that defines the list of duties, rights and responsibilities of specialists in accounting departments.

APPROVE:
CEO
Wholesale Delivery LLC
Shirokov/Shirokov I.A./
August 12, 2014

Job description of an accountant

I. General provisions

1.1. This document regulates the following parameters relating to the activities of an accountant: job functions and tasks, working conditions, rights, powers, responsibilities.

1.2. The hiring and dismissal of an accountant occurs through the issuance by the management of the organization of the corresponding order or order and is regulated by the legislation of the Russian Federation in the field of labor.

1.3. The immediate supervisor of the accountant is the chief accountant of the organization.

1.4. During the absence of an accountant from the workplace, his functions are transferred to a person with the necessary knowledge, skills and competence and appointed in accordance with the procedure established by internal rules.

1.5. Requirements for an accountant: education not lower than secondary specialized, with work experience of at least two years, or higher professional with work experience of at least six months.

1.6. The accountant must be familiar with:

  • fundamentals of civil and labor legislation of the Russian Federation;
  • fundamentals of economics and management;
  • internal regulations, labor protection rules; fire safety and other types of safety at the enterprise;
  • internal regulations, orders, orders and other documentation that is directly related to the activities of an accountant;
  • organization of accounting documents of the company;
  • templates, samples and forms of various types of forms and documents adopted in the organization, as well as rules for their compilation, systematization and storage;
  • ways and methods of accounting and tax accounting and reporting.

1.7. The accountant must have:

  • skills in maintaining and compiling accounting and tax accounting and reporting;
  • methods of economic analysis of the work of the organization;
  • plans and correspondence of accounting accounts.
  • skills in working with a computer and computer equipment, the Microsoft Office software package, specialized accounting services, as well as all office equipment.

II. Responsibilities of an accountant

2.1. The duties and responsibilities of an accountant include:

  • conducting financial and economic operations, accounting for liabilities and property, including registration of the acquisition and sale of products, products, inventory items, etc.;
  • cash flow accounting, as well as reflection of processes and operations related to the finances of the enterprise in the organization's accounting accounts;
  • work with cash;
  • registration, acceptance and issuance, as well as control over the movement of primary accounting documentation (accounts, acts, invoices, etc.);
  • work with banks where the company's settlement accounts are opened, including the provision of payment orders to the bank, requests and receipt of statements, etc.;
  • development of forms of accounting documents for registration of various financial and economic transactions, in the absence of their officially approved, mandatory samples;
  • work with the taxable base, calculation of taxes and their transfer to budgets of different levels;
  • calculation and transfer of insurance premiums to off-budget funds (PFR, FSS, MHIF);
  • calculation of salaries and other payments to employees of the organization, incl. social nature (material assistance, bonuses, sick leave, vacation, business trips, etc.);
  • preparation of accounting and tax reporting;
  • regular informing the immediate supervisor about current accounting processes, as well as timely reports of all non-standard, complex, controversial situations;
  • participation in activities for the inventory of property and financial condition of the enterprise;
  • participation in audit, tax and other audits initiated by both the management of the enterprise and supervisory authorities;
  • timely familiarization with the amendments made by law to the rules for accounting and tax accounting and reporting at enterprises, as well as their application in practice;

III. Rights

3.1. The accountant of the organization has the following powers and rights:

  • make to the management reasoned and reasonable written proposals for improving and optimizing the work of both himself and the enterprise as a whole;
  • participate in meetings, planning meetings, meetings, discussions and other events directly related to its activities;
  • improve your professional level, including attending courses, seminars, webinars, conferences, trainings, etc.;
  • request documents (including archival ones), methodological manuals and other materials needed to solve current issues and tasks;
  • make constructive proposals to eliminate violations, errors, shortcomings identified in the process of work;
  • sign documents within its competence;
  • refuse to perform work functions in the event of a threat to life or health.

IV. Responsibility

Disciplinary liability threatens the accountant for the following actions:

4.1. Neglect to perform labor duties, including complete avoidance of them.

4.2. Malicious, regular violation of the internal regulations established at the enterprise, the regime of work and rest, discipline, as well as violation of any types of security and other regulatory regulations.

4.3. Failure to comply with the instructions and orders issued by the management of the organization or the immediate supervisor.

4.4. Causing (intentional or unintentional) material damage to the company.

4.5. Disclosure of confidential information about the organization.

4.6. All of the above points strictly comply with the framework of the current legislation of the Russian Federation.

V. Working conditions

5.1. The accountant is obliged to obey the internal regulations of the company, which regulate in detail the conditions of his work.

5.2. If necessary, the accountant can be sent on business trips.

AGREED
Deputy Director for Economic Affairs
Wholesale Delivery LLC
Sterkhov/Sterkhov R.A./
August 12, 2014

Familiarized with the instructions:
Simonov Andrey Alexandrovich
Accountant at Wholesale Delivery LLC
Passport 2435 No. 453627
Issued by the Department of Internal Affairs of the Leninsky district of Perm
09/14/2012 subdivision code 123-425
Signature Simonov
August 17, 2014

FILES

Why do you need a job description

This document is of great importance, both for the management of the enterprise and for the accountants themselves. For the first, it allows you to competently coordinate and manage the work of subordinates, for the second - to clearly understand the work functionality and responsibility. In addition, in the event of disputes that require resolution in court, the job description can serve as evidence of the presence or absence of guilt on the part of the employee or employer. The more carefully and accurately the requirements for the employee, as well as his rights, responsibilities and other items of the job description, are spelled out, the better.

Basic rules for the job description of an accountant

There is no unified form of this document, so enterprises can develop an accountant's job description on their own. Due to the lack of an approved model, at different enterprises, employees in the same positions may perform slightly different duties, although the main functions are still standard and similar.

The document is divided into four main parts:

  • "General Provisions",
  • "Responsibilities"
  • "Rights",
  • "Responsibility",

but, if desired, the management of the enterprise can add other sections.

A job description is drawn up in one copy, and if there are several accountants in the organization, then copies of it are printed out, in an amount equal to the number of accountants. Each accountant whose functions correspond to the official duties prescribed in the document must put his signature under it. In the same way, each document must be certified by the employee who is responsible for compliance with the rules and functionality prescribed in the job description and the head of the organization.

Drafting an accountant job description

The upper right part of the document is reserved for approval by the head of the enterprise. Here you should enter his position, name of the organization, last name, first name, patronymic, and also leave a line for signature with mandatory decoding. Then the name of the document is written in the center of the line.

Main part of instructions

In the first section titled "General Provisions" it is necessary to enter which category of workers the storekeeper belongs to (specialist, worker, technical staff, etc.), then it is indicated on the basis of what order the accountant is appointed, to whom he reports and who replaces him, if necessary (you do not need to write specific names here , it is enough to indicate the positions of authorized employees).
The next step in the document is the qualification requirements that the accountant must meet (specialization, education, additional professional training), as well as the length of service and work experience, in the presence of which the employee can be allowed to perform work functions.

Further in the same section, you need to list all the regulations, rules, orders with which the accountant must be familiar: the standards and forms of documents adopted in the organization, the rules for maintaining accounts and correspondence, the organization of accounting workflow, the rules for safety, labor protection and internal routine, etc.

Second section

Second section "Responsibilities of an Accountant" relates directly to the functions that are assigned to the accountant. They may be different at different enterprises, but they should always be described in as much detail as possible. If there are several accountants in the enterprise and they have different functionalities, it is necessary to carefully ensure that they are not duplicated in official duties.

Third section

Chapter "Rights" includes the powers vested in the accountant for the effective performance of his work. Here you can separately indicate his right to interact with the management of the organization and other employees, as well as representatives of other structures if such a need arises. Rights should be described in the same way as duties - accurately and clearly.

Fourth section

In chapter "Responsibility" specific violations of the accountant are established, for which internal sanctions and penalties are provided. In one of the paragraphs, it is necessary to indicate that the applied measures of influence comply with the framework of the law and the Labor Code of the Russian Federation.

Fifth section

The last section of the job description fits "Working conditions"- in particular, how they are determined (for example, by internal labor regulations), as well as some features, if any.

In conclusion, the document must be agreed with the employee who is responsible for compliance with the rules and regulations prescribed in the accountant's job description (this may be the immediate supervisor, head of the personnel department, etc.). Here you need to enter his position, name of the organization, last name, first name, patronymic, as well as put a signature and be sure to decipher it.

Please indicate below information about the accountant:

  • his last name, first name, patronymic (in full),
  • Name of the organization,
  • passport details,
  • signature,
  • date of familiarization with the document.

There is no need to stamp the job description.

I. General provisions of the instruction

Production Accountant:

1. Keeps records of production costs and output of viticulture products. To account for production costs, a department was created, which is headed by the deputy chief accountant.

2. Submits to the chief accountant.

3. The accountant of the production department is obliged to systematically improve his qualifications and promote the introduction of progressive accounting methods, must have a higher or secondary specialized education and work experience in his specialty.

II. Job Responsibilities

The Production Accountant must:

1. Accept from responsible persons within the time limits established by the workflow plan, primary documents and reports;

2. When accepting documents, check:

The correctness of their design;

Legality of business transactions;

Correctness of calculation of indicators and results.

3. Encrypt all accepted primary documents correctly and in a timely manner, complete them in bundles.

4. Correctly enter data into the computer program and calculate them, inform the chief accountant about cases of violation of the schedule.

5. Prepare the necessary materials for the output of viticulture products in structural divisions for the calculation of additional payments and bonuses to crop workers at the end of the reporting period.

6. Keep separate records of costs and output of products from irrigated and drained lands.

7. At the end of the year, prepare a cost estimate for viticulture products.

8. To draw up an accounting statement on closing account 91 "General production costs" and on account 231 "Viticulture" in the context of grape varieties.

9. Control the correctness of cost accounting for cost items.

10. Participate in the conduct of inspections, audits, inventories and registration of their results.

11. Provide the chief accountant with the necessary data on the industry.

12. Control the timely posting of products obtained from the harvest.

13. Instruct responsible persons on the correct filling of documents and reports.

14. Issue certificates to crop workers.

15. Control the implementation of the production task by the unit.

In case of production necessity, at the direction of the chief accountant, perform other duties.

The accountant of the production department has the right to:

1. Require responsible persons to correctly complete primary documents and submit them to the accounting department of the economy in a timely manner.

2. Do not accept for execution and execution documents that are contrary to regulations and current legislation.

3. Make proposals for improving the accounting of production costs and output.

4. Give instructions to responsible persons on the correct preparation of primary documents.

5. Sign documents requiring his signature.

The production accountant is appointed and dismissed by the director of the enterprise on the proposal of the chief accountant.

IV. Responsibility

The Production Accountant is responsible for:

1. For reliable and timely accounting of the costs of grape production and output.

2. For high-quality encryption of primary documents.

3. For the use of standard forms of primary documents and accounting registers

4. For the execution and processing of documents in accordance with regulatory enactments.

5. For timely informing foremen about the actual costs of the industry.

6. For the correct preparation of the accounting calculation for the cost of viticulture products.

7. For reliable information on the inventory of work in progress.

8. For the fulfillment of the duties assigned to him by the current legislation, regulations and job descriptions.

Head of the structural unit:

AGREED:

Head of the legal department.

The right hand of the manager in many organizations, as a rule, is considered an accountant. The question arises, what does an accountant do, and why does he have such a privilege? A person in this position maintains documentary accounting and tax records, as well as all business transactions, without which it is impossible to conduct business. The accountant always follows the regulations established by law, and also monitors all changes in it. Today, the profession of an accountant is still relevant among economic specialties, as it is in demand in the labor market.

The profession of accountant and its history

The activities of any company cannot fully work without proper document management, therefore, in any company there is always a person of this specialty. What are the functions of an accountant? Here the size of the subject directly matters. If we talk about small institutions, then all the duties are performed by one person - the chief accountant.

In large organizations, a whole department of highly qualified accountants is engaged in conducting business operations and documenting them, where each is focused on a specific area, and also performs the assigned job duties. One is responsible for the cash desk and the payment of wages, the second interacts with foreign exchange transactions, the third manages the warehouse produced by the goods. The chief accountant is always at the head of the headquarters, his task is to coordinate the work of the entire department and draw up reports. Only he is responsible for the financial activities of the company as a whole. The profession of an accountant is always in the black, because he can work not only in one place at once, but also keep records of several small firms at the same time.

An interesting fact about the profession

Accountant(from German "Buch" - book and "Halter" - holder) - a specialist in the field of accounting. The first accountants conducted their activities in ancient India, only then they were called bookkeepers, they worked, as a rule, on accounting for agriculture. The very name of the profession appeared only in the 15th century by the decision of Emperor Maximilian. Around the same time, the first book on accounting was published - the treatise of the Italian Luca Pacioli "On Accounts and Records". In his manuscript, he described and streamlined what an accountant does. This profession appeared in our country at the beginning of the 18th century by order of Peter the Great.

Qualification requirements for an accountant

In general terms, what an accountant does is clear. Now consider what he should be able to do and what qualities he should have. The activity of an accountant is suitable for neat, diligent and mathematically capable people who can work with large amounts of information. In addition to personal qualities, this type of activity requires knowledge in the field of finance, economics, management, statistics and a number of others. During the course of their work, any accountant is obliged to engage in self-development, attend seminars and advanced training courses, and also observe changes in accounting rules. When applying for a job, the candidate is subject to the following general requirements:

  • higher or secondary special economic education;
  • Knowledge of accounting and tax laws;
  • PC skills, knowledge of the 1C program;
  • if you have to work in international companies, knowledge of IFRS (International Financial Reporting System) is required.

The age range of the most demanded specialists in the labor market is 23-50 years; accountants under the age of 30 make up 60% of the total number of specialists; from 30 to 40 years - 25%, from 40 to 50 - 12%. The salary of a qualified specialist depends entirely on professional experience and the industry in which he works. This profession has good career prospects.

Job description of an accountant

Each organization has its own job description for an accountant.. Since there is no standard regulating the content and procedure for developing job descriptions, all companies independently form a description of a particular position. That's why a document from one company may not fit another. This local document spells out the production powers and job responsibilities of a specialist, which vary from the scope of the company, the structure of the financial and economic department, as well as from the site that a particular specialist is to conduct.

The candidate is introduced to the job description before signing the employment contract. If this moment is missed, then in the future, the specialist cannot be held disciplinary liable for negligent attitude to work. Moreover, it is desirable that all obligations are strictly listed in the document, so that it would be easier to resolve pre-trial and judicial skirmishes between the parties. If the company is large, then each accountant of the department should have its own job description.

The document is developed by a personnel officer or the head of a department together with a lawyer. After that, the instruction is approved by the management that has such authority, affixing the main seal of the company on it. Usually documents come in three copies. The first copy of the job description for each employee is stored in the personnel department, the second - with the head of the unit, the third - with the employee.

If the accountant performs a wider range of duties, then his job description will be more complete.

Responsibilities of an accountant

Functional responsibilities, for each specific case, are reviewed and changed. The following functional responsibilities of an accountant are general, you can draw up your own instructions for them. These include:

  • calculation, accrual of remuneration according to the established legislative tariffs;
  • calculation, accrual, as well as transfer of taxes for reporting periods;
  • preparation of documentation for evaluation and subsequent planning of actions to optimize the use of financial resources;
  • participation in settlements with customers, suppliers;
  • preparation, submission of tax reports to the tax authorities in due time;
  • fixing on the accounting accounts of operations related to the movement of fixed assets, as well as inventory;
  • participation in various investment projects;
  • finding sources of financial and resource losses, preventing shortages;
  • conducting many financial transactions for the purchase, as well as the sale of the company's products: drawing up receipt documents, reconciling the calculations of the cost of production;
  • accounting of the property of the organization, fixed assets, liabilities;
  • work with financial documentation, which includes acts, invoices, contracts;
  • inventory of the company's material assets, as well as execution of relevant acts;
  • registration and issuance of all kinds of certificates to workers, in particular, wage certificates;
  • cooperation with other banks;
  • fulfillment of the orders of superiors.

Typical job responsibilities of accountants are given in Qualification directory of positions of managers, specialists and other employees, approved by the Decree of the Ministry of Labor of Russia of August 21, 1998 No37. From this document it immediately becomes clear what the accountant does at the enterprise. If the chief accountant is temporarily absent from the workplace, then his duties fall on the deputy, who receives the appropriate rights and is responsible for the performance of the duties assigned to him.