Job description of the leading accountant for accounting of fixed assets. Job responsibilities of an accountant in a construction company

Posted On 01/18/2018

Job description the accountant determines the duties, rights, responsibilities and working conditions of the person appointed to this position. Functional responsibilities may vary depending on the specifics of the organization's work, therefore they are reviewed in each specific case.

The template below can be used as an example for drafting an accountant job description for primary documentation, according to settlements with suppliers, accounting for goods and materials (for materials), etc.

1. An accountant belongs to the professional category "specialists".

2. The accountant is appointed to the position and dismissed from it by order of the director of the organization in the prescribed manner in accordance with the current labor legislation on the proposal of the chief accountant.

3. The accountant reports directly to the chief accountant or the head of the relevant division of the main accounting department.

4. In the absence of an accountant, his duties are performed by a person appointed in the prescribed manner, as indicated in the organization's order.

5. A person who has:

5.2. Accountant of the II category: higher professional (economic) education without presenting requirements for work experience or secondary professional (economic) education and at least 3 years of work experience as an accountant.

5.3. Accountant: secondary vocational (economic) education without presenting requirements for work experience or special training according to the established program and at least 3 years of work experience in accounting and control.

6. The accountant must know:

legislative acts, departmental regulations, directives, orders and other materials on the organization accounting;
standards, samples and forms of documents adopted in the organization, features of their compilation, systematization, processing and storage;
plan and correspondence of accounts;
organization of document flow in accounting areas;
the procedure for reflecting on the accounts of accounting operations related to the movement of basic and Money, commodity- material assets;
labor legislation;
rules and norms of labor protection, safety equipment, including fire safety;
this job description.

II. Responsibilities of an accountant

The accountant has the following responsibilities:

1. Maintains accounting records of property, liabilities and business transactions(accounting for fixed assets, inventory items, product sales, cash flow, production costs, etc.).

2. Accepts, controls and prepares primary documentation for counting processing.

3. Reflects on the accounts of accounting transactions that are associated with the movement of fixed and cash assets, inventory items.

4. Prepares and submits payment orders to the bank.

5. Develops a chart of accounts, forms of documents for processing business and other transactions for which standard forms are not provided.

6. Calculates and transfers taxes and fees to budgets different levels, insurance premiums in social funds, wages employees, other types of payments.

7. Participates in the analysis of economic and financial activities organization and development of measures to rationalize the use of resources.

8. Provides reliable accounting information to the head of the organization, investors, auditors and other persons entitled to receive it.

9. Systematizes data on accounting areas for reporting.

10. Takes part in the inventory of funds and inventory items.

11. Engaged in the formation, maintenance and storage of accounting documentation.

12. Follows the instructions of the immediate supervisor.

III. The rights

The accountant has the right:

1. Participate in the discussion of issues included in his official duties.

3. Report to your immediate supervisor the shortcomings identified in the process of work and make proposals for their elimination.

4. Receive assistance from the management of the organization in the performance of their duties.

IV. A responsibility

The accountant is responsible for:

1. Non-performance or performance not in full of their official duties.

2. Non-observance of orders, instructions and orders of the direct head or administration of the organization.

3. Violation of the internal labor regulations of the organization, labor discipline or safety.

4. Distribution confidential information, disclosure of official and commercial secrets.

5. Causing material damage (within the framework of the legislation of the Russian Federation).

V. Working conditions

1. The working conditions of an accountant are determined by the Internal Labor Regulations of the organization.

2. An accountant can be sent on business trips (including local ones) if a production need arises.

The materials accountant keeps records of the organization's materials: their turnover, cost calculation, receipt, transfer, in accordance with the requirements of the law. It is designed to promote the lean use of enterprise resources.

When compiling a job description for an accountant on materials, you can use the following list of functional responsibilities:

1. Accounting for materials, their consumption, receipt.

2. Participation in activities aimed at following financial discipline, rational use of resources.

3. Reception and control of primary documentation, its preparation for processing.

4. Fixing operations on the accounting of materials on the accounts of the enterprise, preparation of settlements for actual cost materials.

5. Calculation of taxes, fees, other payments.

6. Providing users financial statements reliable information.

7. Formation, maintenance of the database accounting information in accordance with established standards.

An accountant for a plot of fixed assets belongs to the category of specialists;

A person with a higher professional education and 1 year work experience.

Must know:

legislative acts, resolutions, orders, orders, guidance, methodological and regulatory materials on the organization of accounting of fixed assets and reporting on this site;

forms and methods of accounting at the enterprise;

plan and correspondence of accounts, in particular, accounting for fixed assets;

organization of workflow in this area of accounting;

order documentation and reflection on the accounts of accounting estimates of depreciation, restoration and disposal of fixed assets;

methods economic analysis financial and economic activities of the enterprise;

rules for the operation of computer technology;

economics, organization of labor and management;

market methods management.

JOB INSTRUCTIONS FOR ACCOUNTANT

1. GENERAL PROVISIONS

1.1. This job description defines the functional duties, rights and responsibilities of the Accountant.

1.2. The 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 director of the enterprise.

1.3. The accountant reports directly to _____________________.

1.4. A person who has:

1.4.2. 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.

Job descriptions for accountants

Accountant: secondary vocational (economic) education with no requirements for work experience or special training according to the established program and work experience in accounting and control for at least 3 years.

1.5. The accountant must know:

Legislative acts, resolutions, orders, orders, guidance, methodological and regulatory materials on the organization of accounting of property, obligations and business transactions and reporting;

Plan and correspondence of accounts;

Organization of workflow for accounting areas;

The procedure for documenting and reflecting on the accounts of accounting operations related to the movement of fixed assets, inventory items and cash;

Methods of economic analysis of the economic and financial activities of the enterprise;

labor legislation;

During the period of temporary absence of the Accountant, his duties are assigned to ___________________________.

2. FUNCTIONAL RESPONSIBILITIES

2.1. The functional responsibilities of the Accountant are determined on the basis and to the extent of the qualification characteristics for the position of the Accountant and can be supplemented, clarified when preparing the job description based on specific circumstances.

2.2. Accountant:

2.2.1. Carries out work on accounting of property, liabilities and business transactions (accounting for fixed assets, inventory items, production costs, sales of products, results of economic and financial activities, settlements with suppliers and customers, as well as for services rendered, etc. .).

2.2.2. Participates in the development and implementation of measures aimed at maintaining financial discipline and rational use resources.

2.2.3. Carries out the reception and control of primary documentation for the relevant areas of accounting and prepares them for counting processing.

2.2.4. Reflects on the accounts of accounting operations related to the movement of fixed assets, inventory and cash.

2.2.5. Prepares accounting cost estimates for products (works, services), identifies sources of losses and unproductive costs prepares proposals for their prevention.

2.2.6. Performs the 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, wages of workers and employees, other payments and payments, as well as the allocation of funds for material incentives for employees of the enterprise.

2.2.7. Provides managers, creditors, investors, auditors and other users of financial statements with comparable and reliable accounting information in the relevant areas (sections) of accounting.

Develops a working chart of accounts, forms of primary documents used to process business transactions for which standard forms are not provided, as well as forms of documents for internal financial statements, participates in determining the content of basic accounting techniques and methods and accounting information processing technology.

2.2.9. Participates in the economic analysis of the economic and financial activities of the enterprise according to accounting and reporting in order to identify on-farm reserves, implement a savings regime and measures to improve document flow, develop and implement progressive forms and methods of accounting based on the application modern means computer technology, in carrying out inventories of funds and inventory items.

2.2.10. Prepares data for the relevant areas of accounting for reporting, monitors the safety accounting documents, arranges them in accordance with established order for archiving.

2.2.11. Performs work on the formation, maintenance and storage of a database of accounting information, makes changes to reference and regulatory information used in data processing.

2.2.12. Participates in the formulation of the economic formulation of problems or their individual stages, solved with the help of computer technology, determines the possibility of using finished projects, algorithms, application packages that allow you to create economically sound systems for processing economic information.

3. RIGHTS

3.1. The accountant has the right:

3.1.1. Participate in the discussion of issues that are part of his functional duties.

3.1.2. Make suggestions and comments on the improvement of activities in the assigned area of work.

4. RESPONSIBILITY

4.1. The accountant is responsible for:

4.1.1. Failure to fulfill their functional duties.

4.1.2. Inaccurate information about the status of the received tasks and instructions, violation of the deadlines for their execution.

4.1.3. Failure to comply with orders, orders of the director of the enterprise, instructions and tasks dated ____________________________.

4.1.4. Violation of the Internal Labor Regulations, rules against fire safety and safety measures installed at the enterprise.

5. WORKING CONDITIONS

5.1. The mode of work of the Accountant is determined in accordance with the Internal Labor Regulations established at the enterprise.

5.2. In connection with the production need, the Accountant may be sent to business trips(including local importance).

Other instructions in the section:
- Job description of the head of the sorting platform of railway transport;
- Job description of the head of the sales department;
- Job description of an office manager.

Job Descriptions

Job description of an accountant

Open in WORD format

I. General provisions

1. An accountant belongs to the category of specialists.

2. For the position:

An accountant is appointed a person who has a secondary vocational (economic) education without presenting requirements for work experience or special training according to an established program and at least 3 years of work experience in accounting and control;

Category II accountant - a person who has a higher professional (economic) education without presenting requirements for work experience or a secondary professional (economic) education and at least 3 years of work experience as an accountant;

3. Appointment to the position of an accountant and dismissal from it is carried out by order of the director of the enterprise on the proposal of the chief accountant.

4. The accountant must know:

4.1. Legislative acts, resolutions, orders, orders, other guidance, methodological and regulatory materials on the organization of accounting of property, obligations and business transactions and reporting.

4.2. Forms and methods of accounting at the enterprise.

4.3. Plan and correspondence accounts.

4.4. Organization of document flow in accounting areas.

4.5. The procedure for documenting and reflecting on the accounts of accounting operations related to the movement of fixed assets, inventory items and cash.

4.6. Methods of economic analysis of the economic and financial activities of the enterprise.

4.8. Rules for the operation of computer technology.

4.9. Fundamentals of economics, organization of labor and management.

4.10. Market methods of managing.

4.11. Labor legislation.

4.12. Internal labor regulations.

4.13. Rules and norms of labor protection.

5. The accountant in his work is guided by:

5.1. Regulations on the accounting department of the organization.

5.2. This job description.

6. The accountant reports directly to the chief accountant of the organization or the head of the relevant structural unit of the main accounting department.

7. During the absence of an accountant (vacation, illness, etc.), his duties are performed by a duly appointed person who acquires the relevant rights and is responsible for the quality and timeliness of the performance of his duties.

II. Job Responsibilities

Accountant:

1. Carries out work on maintaining accounting of property, liabilities and business transactions (accounting for fixed assets, inventory items, production costs, sales of products, results of economic and financial activities; settlements with suppliers and customers, for services rendered, etc. .).

2. Participates in the development and implementation of activities aimed at maintaining financial discipline and rational use of resources.

3. Carries out acceptance and control of primary documentation for the relevant areas of accounting and prepares them for counting processing.

4. Reflects on the accounts of accounting operations related to the movement of fixed assets, inventory and cash.

5. Compiles accounting cost estimates for products (works, services), identifies sources of losses and unproductive expenses, prepares proposals for their prevention.

What are the responsibilities of an accountant

It calculates and transfers taxes and fees to the federal, regional and local budgets, instalment contributions to state extra-budgetary social funds, payments to banking institutions, funds for financing capital investments, wages of workers and employees, other payments and payments, as well as deductions of funds for material incentives for employees of the enterprise.

7. Participates:

7.1. In conducting an economic analysis of the economic and financial activities of the organization according to accounting and reporting data in order to identify on-farm reserves, implement a savings regime and take measures to improve document flow.

7.2. In the development and implementation of progressive forms and methods of accounting based on the use of modern computer technology.

7.3. In carrying out inventories of funds, inventory items, settlements and payment obligations.

8. Provides managers, creditors, investors, auditors and other users of financial statements with comparable and reliable accounting information in the relevant areas (sections) of accounting.

9. Develops a working chart of accounts, forms of 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 accounting information processing technology.

10. Prepares data on the relevant areas of accounting for reporting, monitors the safety of accounting documents, draws them up 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 reference and regulatory information used in data processing.

12. Participates in the formulation of the economic statement of problems or their individual stages, solved with the help of computer technology, determines the possibility of using ready-made projects, algorithms, application packages that allow you to create economically sound systems for processing economic information.

13. Performs individual official assignments of his immediate supervisor.

III. The rights

The accountant has the right:

1. Get acquainted with the draft decisions of the management of the enterprise relating to its activities.

2. Make proposals for improving the work related to the responsibilities provided for in this instruction.

3. Within the limits of their competence, report to their immediate supervisor about all the shortcomings identified in the course of their activities and make proposals for their elimination.

4. Request personally or on behalf of the chief accountant from the heads of departments and specialists information and documents necessary for the performance of his official duties.

5. Involve specialists of all (individual) structural divisions to solve the tasks assigned to him (if this is provided for by the regulations on structural divisions, if not, then with the permission of the head).

6. Require the management of the enterprise to assist in the performance of their duties and rights.

IV. A responsibility

The accountant is responsible for:

1. For improper performance or non-performance of their official duties provided for by this job description - to the extent determined by the current labor legislation Russian Federation.

2. For offenses committed in the course of carrying out their activities - within the limits determined by the current administrative, criminal and civil legislation of the Russian Federation.

3. For causing material damage - within the limits determined by the current labor and civil legislation of the Russian Federation.

Duties and functions of an accountant + job description

Chief accountant (construction)

stable Russian company (cottage construction, general contractor) invites the chief accountant.

Responsibilities:

Accounting and tax accounting several legal entities (general contracting, construction cottage village) in full
Monitoring changes in accounting and tax legislation
Timely preparation and submission of tax, accounting and statistical reporting
Setting up workflow (with the specifics of building forms of documents)
Control of registration of primary documents for accounting of works in construction
Examination budget documentation for construction and installation and design work
Verification of acts of work performed in the form of KS-2, KS-3 from contractors
Ensuring and monitoring the correctness and timeliness of the reflection of financial and economic transactions in the accounting system
Tax planning, tax optimization
Price monitoring for materials and equipment
Cost accounting for construction sites; interaction with regulatory authorities

Requirements:

Higher education (economic, financial)
Must have experience as an accountant construction company- from 5 years
Strong knowledge of tax and civil legislation of the Russian Federation
Enterprise cost management experience
Experience in effective interaction with regulatory authorities
Knowledge of all areas of accounting, knowledge of 1C 7 and 8, ZiK, Consultant and other programs
Professionalism, high efficiency, active life position.

Conditions:

Salary 100,000 rubles
Working hours from 9 to 18
Place of work: Odintsovo district, Gorki-8

Job description of an accountant for implementation

1. General Provisions

1.1. The accountant for implementation belongs to the category of specialists.

1.2. Qualification requirements.
Accountant of the 1st category: higher professional (economic) education and work experience as an accountant of the 2nd category for at least 3 years.
Accountant of the II category: higher professional (economic) education without presenting requirements for work experience or secondary professional (economic) education and at least 3 years of work experience as an accountant.
Accountant: secondary vocational (economic) education without requirements for work experience or special training according to the established program and at least 3 years of work experience in accounting and control.

1.3. The sales accountant should know:
- legislative acts, resolutions, orders, orders, guidance, methodological and regulatory materials on the organization of accounting for the sale of products (goods, works, services) and reporting on this site;
- forms and methods of accounting at the enterprise;
- plan and correspondence of accounts, in particular, for accounting for the sale of products (goods, works, services);
- organization of workflow in this area of accounting;
- the procedure for documenting and reflecting on the accounts of the receipt and disposal of products (goods, works, services);
- methods of economic analysis of the financial and economic activities of the enterprise;
- rules for the operation of computer technology;
- economics, organization of labor and management;
- market methods of managing;
- labor legislation;
- Rules and norms of labor protection.

1.4. Appointment to the position of an accountant for sales and dismissal are made by order CEO by the chief accountant.

1.5. The Sales Accountant reports to the Chief Accountant.

1.6. During the absence of the sales accountant (business trip, vacation, illness, etc.), his duties are performed by a duly appointed person.

This person acquires the appropriate rights and bears responsibility for the improper performance of the duties assigned to him.

2. Job responsibilities

Implementation accountant:

2.1. Carries out work on accounting in accordance with the requirements of the current legislation in terms of accounting for the sale of products (goods, works, services).

2.2. Participates in the development and implementation of activities aimed at maintaining financial discipline and rational use of resources.

2.3. Carries out the reception and control of primary documentation for the relevant areas of accounting and prepares them for counting processing.

2.4. Reflects on the accounts of accounting operations related to the sale of products (goods, works, services).

2.5. Compiles accounting cost estimates for products (goods, works, services), identifies sources of losses and unproductive costs, prepares proposals for their prevention.

2.6. Provides managers, creditors, investors, auditors and other users of financial statements with comparable and reliable accounting information in the relevant areas (sections) of accounting.

2.7. Develops a working chart of accounts, forms of primary documents used to process business transactions for which standard forms are not provided, as well as forms of documents for internal financial statements, participates in determining the content of basic accounting techniques and methods and accounting information processing technology.

2.8. Participates in conducting an economic analysis of the economic and financial activities of an enterprise according to accounting and reporting data in order to identify on-farm reserves, implement a savings regime and measures to improve document flow, develop and implement progressive forms and methods of accounting based on the use of modern computer technology, in carrying out inventories of funds and inventory items.

2.9. Prepares data for the relevant section of accounting for reporting, monitors the safety of accounting documents, draws them up in accordance with the established procedure for transfer to the archive.

2.10. Performs work on the formation, maintenance and storage of a database of accounting information, makes changes to reference and regulatory information used in data processing.

2.11. Participates in the formulation of the economic statement of problems or their individual stages, solved with the help of computer technology, determines the possibility of using ready-made projects, algorithms, application packages that allow you to create economically sound systems for processing economic information.

The sales accountant has the right to:

3.1. Request and receive from the structural units information, reference and other materials necessary to fulfill the duties stipulated by this Job Description.

Responsibilities of an accountant

Get acquainted with the documents that define his rights and obligations in his position, the criteria for assessing the quality of performance of official duties.

3.3. Submit proposals for the management to improve the work related to the responsibilities provided for in this Instruction.

3.4. Require the management of the enterprise to provide organizational and technical conditions and registration established documents necessary for the performance of official duties.

4. Responsibility

The Sales Accountant is responsible for:

4.1. For improper performance or non-performance of their official duties provided for by this Job Description, within the limits established by the current labor legislation of the Russian Federation.

4.2. 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.

4.3. For causing material damage to the enterprise - within the limits established by the current labor and civil legislation of the Russian Federation.

1. General Provisions

1.1. The accountant for accounting for fixed assets belongs to the category of specialists.

1.3. The Asset Accountant must know:
- legislative acts, resolutions, orders, orders, guidance, methodological and regulatory materials on the organization of accounting of fixed assets and reporting on this site;
- forms and methods of accounting at the enterprise;
- plan and correspondence of accounts, in particular, accounting for fixed assets;
- organization of workflow in this area of accounting;
- the procedure for documenting and reflecting on the accounts of the assessment of depreciation, restoration and disposal of fixed assets;
- methods of economic analysis of the financial and economic activities of the enterprise;
- rules for the operation of computer technology;
- economics, organization of labor and management;
- market methods of managing;
- labor legislation;
- Rules and norms of labor protection.

1.4. Appointment to the position of an accountant for accounting for fixed assets and dismissal are made by order of the general director on the proposal of the chief accountant.

1.5. The Asset Accountant reports to the Chief Accountant.

1.6. During the absence of an accountant for accounting for fixed assets (business trip, vacation, illness, etc.), his duties are performed by a person appointed in the prescribed manner. This person acquires the appropriate rights and is responsible for the improper performance of the duties assigned to him.

2. Job responsibilities

Fixed asset accountant:

2.1. Carries out work on accounting in accordance with the requirements of the current legislation in terms of accounting for fixed assets belonging to the organization, posting fixed assets, calculating the actual cost of fixed assets, etc.

2.2. Participates in the development and implementation of activities aimed at maintaining financial discipline and rational use of resources.

2.3. Carries out reception and control of primary documentation in this area of accounting and prepares them for counting processing.

2.4. Reflects on the accounts of accounting operations related to the movement of fixed assets,

2.5. Prepares accounting estimates for the actual cost of fixed assets, taking into account all costs.

2.6. Calculates the taxes that arise in this area.

2.7. Provides managers, creditors, investors, auditors and other users of financial statements with comparable and reliable accounting information on the relevant accounting area.

2.8. Develops a working chart of accounts, forms of primary documents used to process business transactions for which standard forms are not provided, as well as forms of documents for internal financial statements, participates in determining the content of basic accounting techniques and methods and accounting information processing technology.

2.10. Performs work on the formation, maintenance and storage of a database of accounting information, makes changes to reference and regulatory information used in data processing.

3. Rights

The accountant for fixed assets has the right to:

3.1. Request and receive from the structural units information, reference and other materials necessary to fulfill the duties stipulated by this Job Description.

3.2. Get acquainted with the documents defining his rights and obligations in his position, criteria for assessing the quality of performance of official duties.

3.3. Submit proposals for the management to improve the work related to the responsibilities provided for in this Instruction.

3.4. Require the management of the enterprise to ensure the organizational and technical conditions and execution of the established documents necessary for the performance of official duties.

4. Responsibility

The Asset Accountant is responsible for:

4.2. 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.

4.3. For causing material damage to the enterprise - within the limits established by the current labor and civil legislation of the Russian Federation.

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	The collection includes job descriptions compiled in accordance with the qualification characteristics contained in the Qualification Directory for the positions of managers, specialists and other employees, approved by the Decree of the Ministry of Labor of Russia dated August 21, 1998 No. 37, as well as in accordance with other regulations on tariff and qualification characteristics (requirements). The collection consists of two sections: the first includes industry-wide job descriptions for managers, specialists, technical performers, the second - job descriptions for industries (editing and publishing, transport, banking, trade, research activities, education, healthcare). For heads of organizations, employees of personnel and legal services.

1.1. This instruction has been drawn up in accordance with the Decree of the Ministry of Labor of the Russian Federation dated 21.08.1998. No. 37 "General industry qualification characteristics of the positions of employees employed at enterprises, institutions and organizations."

1.2. Accountant (accounting for fixed assets and inventories) belongs to the professional category.

1.3. This job description defines the functional duties, rights and responsibilities of an accountant (accounting for fixed assets and inventories).

1.4. A person who has a secondary vocational (economic) education without any requirements for work experience or special training in accordance with an established program and work experience in accounting and control for at least 3 years is appointed to the position of an accountant (accounting for fixed assets and inventories).

1.5. An accountant (accounting for fixed assets and inventories) is appointed to the position and dismissed on the proposal of the chief accountant in accordance with the procedure established by the current labor legislation by order of the director of the technical school.

1.6. The accountant (accounting for fixed assets and inventories) reports directly to the chief accountant.

1.7. An accountant (accounting for fixed assets and inventories) must know:

Legislative acts, resolutions, orders, orders, guidance, methodological and regulatory materials on the organization of accounting of fixed assets and reporting on this site;

Forms and methods of accounting in the technical school;

Plan and correspondence of accounts, in particular, accounting for fixed assets;

Organization of document flow in this area of accounting;

The procedure for documenting and reflecting on the accounting accounts the assessment of depreciation, restoration and disposal of fixed assets;

Methods of economic analysis of economic and financial activities of a technician;

Rules for the operation of computer technology;

Economics, organization of labor and management;

Market methods of managing;

Rules and norms of labor protection.

1.8. An accountant (accounting for fixed assets and inventories) in his activities is guided by:

the Constitution of the Russian Federation.

civil, labor, administrative codes Russian Federation.

Rules and norms of labor protection, safety and fire protection, sanitary and epidemiological rules and regulations.

Charter and local legal acts technical school (including internal labor regulations, labor contract).

This job description.

1.9. In the event of the temporary absence of an accountant for accounting for fixed assets and inventories, his duties are performed by a duly appointed person who acquires the relevant rights and is responsible for the proper performance of the duties assigned to him.

1.10. In case of temporary absence of the accountant of another section, the accountant for accounting for fixed assets makes a feasible replacement for similar operations.

2. Functions

2.1. Performs work on the accounting of fixed assets, depreciation.

2.2. Prepares all documents and participates in the inventory.

3. Job Responsibilities

The accountant (accounting for fixed assets and inventories) performs the following duties:

3.1. Performs work on accounting in accordance with the provisions of the current legislation of the Russian Federation.

3.2. Participates in the development and implementation of activities aimed at maintaining financial discipline and rational use of resources.

3.3. Carries out reception and control of primary documentation in this area of accounting and prepares them for counting processing.

3.4. Reflects on the accounts of accounting transactions for the accounting of fixed assets.

3.5. Calculates the taxes that arise in this area.

3.6. Provides managers and other users of financial statements with comparable and reliable accounting information on the relevant accounting area.

3.7. Participates in the development of a working chart of accounts, forms of primary documents used to process business transactions for which standard forms are not provided, as well as forms of documents for internal financial statements, participates in determining the content of basic accounting techniques and methods and accounting information processing technology.

3.8. Prepares data for the relevant section of accounting for reporting, monitors the safety of accounting documents, draws them up in accordance with the established procedure for transfer to the archive.

3.9. Performs work on the formation, maintenance and storage of a database of accounting information, makes changes to reference and regulatory information used in data processing.

3.10. Participates in inventory taking.

3.11. Conducts reconciliations with financially responsible persons.

3.12. Performs depreciation calculations.

3.13. Keeps records of AVISO.

3.14. Fulfills the requirements in accordance with the job description for labor protection.

3.15. Fulfills other instructions of the management of the technical school that are not included in this job description, but have arisen in connection with the production need.

4. The rights

An accountant (accounting for fixed assets and inventories) has the right to:

4.1. Receive from the employees of the technical school the information necessary for the implementation of their activities.

4.2. Require the management of the college to assist in the performance of their duties.

4.3. Improve your skills.

4.4. Get acquainted with the draft decisions of the management of the technical school regarding its activities;

4.5. Submit proposals on the issues of their activities for consideration by their immediate supervisor.

5. A responsibility

The accountant (accounting for fixed assets and inventories) is responsible for:

5.1. For improper performance or non-performance of their official duties provided for by this job description - to the extent determined by the current labor legislation of the Russian Federation.

5.2. For offenses committed in the course of carrying out their activities - within the limits determined by the current administrative, criminal and civil legislation of the Russian Federation.

5.3. For causing material damage - within the limits determined by the current labor and civil legislation of the Russian Federation.

5.4. For violation of the requirement federal law“On Personal Data” and other regulatory legal acts of the Russian Federation, as well as internal regulatory acts of the technical school regulating the protection of the interests of personal data subjects, the procedure for processing and protecting personal data - within the limits established by the current legislation of the Russian Federation.

5.5. For failure to perform or improper performance of their functions and duties provided for by this job description, orders, instructions, instructions of the management of the technical school, not included in this job description, but arising in connection with production needs and other offenses - in accordance with the current legislation of the Russian Federation: remark, reprimand, dismissal.

6. Interactions

Accountant (accounting for fixed assets and inventories):

6.1. Works according to a schedule drawn up on the basis of a 40-hour working week and approved by the director of the technical school.

6.2. Independently plans his work for each academic year and semester. The work plan is agreed with the chief accountant, approved by the director of the technical school no later than five days from the beginning of the planning period.

6.3. Receives information of a regulatory, legal, organizational and methodological nature from the chief accountant of the technical school, gets acquainted with the relevant documents against receipt.

6.4. Interacts with employees of the economic department, with financially responsible persons.

6.5. Systematically exchanges information on issues within its competence with the deputy directors and employees of the technical school.

6.6. Maintains confidentiality.

This job description for an accountant of a material table or material group ( tmts accountant, materialist accountant) is provided as a model for adaptation to your enterprise. To eliminate formalities and possible double reading of individual phrases of the document, as well as to normalize the workflow, formulate proposals clearly and with the maximum completeness of defining the tasks of the staff.

Job description of the personnel of the accounting department for accounting for goods and materials

1. General Provisions

1.1 The procedure for the admission and dismissal of an accountant of the material desk, belonging to the category of personnel.
Accountant of the material desk or group (accountant-materialist) - technical personnel hired and fired only by order of the head of the enterprise. His immediate supervisor can apply for hiring/dismissal.

1.2. Subordination order
Job description in without fail provides for the completion of this paragraph.

1.3. Normative base
The production activity of the group accountant for goods and materials is based on the knowledge and performance of:

special regulatory documents;
teaching materials, recommendations, manuals;
internal documents of the organization, including the Charter;
internal labor regulations;
orders and orders of the head of the organization and its direct management;
provisions of its instructions.

1.4. Competency Requirements
An employee performing the duties of an accountant for goods and materials (he is also an accountant-materialist) must know and be able to use in his work:

requirements of regulatory documentation (regulations, acts) for the performance of accounting work relating to the group of goods and materials owned by the organization;
standard forms of documentation necessary for accounting work;
rules for accounting work with goods and materials;
rules for the preparation of documentation for their core activities;
procedure for compiling and submitting accounting records material table;
basics of labor organization;
general rules of work at the enterprise: labor protection, work with a PC, internal regulations and others (at the discretion of the management).

1.5. substitution
Note. In the “Substitution” paragraph, the job description provides for an indication of the replacement procedure and the position of the relevant employees (their job description should contain a similar paragraph) who perform the duties of an accountant for accounting inventory during his absence.

2. Functions

Note. In the "Functions" section, the job description reveals the functional responsibilities of the employee (preparing and submitting reports, maintaining accounting documentation, performing operations with accountable materials, and others at the discretion of management).

3. Responsibilities

Note. In the "Responsibilities" section, the job description involves listing all the operations that the material accountant must perform in his work. Inaccuracies, proposals with possible discrepancies, "blurred" terms are not allowed.

Based on the exact filling of the item “Duties”, all accounting work in the organization will be built.

For ease of study and reference (if necessary), each duty should be marked with a subparagraph.

An approximate list of duties of an accountant for accounting for goods and materials, which may contain a job description:

3.1. Carries out accounting in accordance with the regulatory instructions of the current legislation in the part that concerns the accounting of materials belonging to the organization and all accounting manipulations performed with them.

3.2. Performs the acceptance of primary documentation and performs control functions for their compliance with reality. Prepares received materials for further accounting.

3.3. Performs a full cycle of accounting operations in specialized programs used in the enterprise.

3.4. Performs accounting calculation the cost of accountable materials with a breakdown of all total costs.

3.5. Calculates tax burden within the scope of their competence.

3.6. Provides, at the request of management, all reporting and all materials on accounting materials.

3.7. Responsible for the proper condition of the documentation for the accounting of materials and its storage.

3.8. Timely monitors all changes in the field of accounting legislation (within its competence), competently
implements all innovations and changes in its work.

4. Relationships within the enterprise

Note. In the "Relationships" section, the job description reveals the functional relationship of the accountant on materials with the management of the enterprise, departments and third parties based established order subordination and the responsibilities set out in the instructions in this section are listed.

Approximate list of job ties:

4.1. Relations with the head of the enterprise on the following issues:

obtaining guidance documents of the organization related to direct labor activity, and familiarization with them;
provision of accumulated reports and other information.

4.2. Relations with the immediate supervisor on the following issues:

receiving current orders, orders and instructions;
clarification of the list of persons who have the right to receive information on the accounting of materials (materials and materials);
providing high-quality and well-formed information.

4.3. Employee Relations accounting service for questions:

obtaining the information necessary for work;
issuing the necessary information for the normal functioning of accounting work.

4.4. Relations with other employees of the organization on:

receipt of the primary documentation drawn up in the established order from the employees of the enterprise responsible for interaction with the accounting department in accordance with the internal order of the organization;
transfer of the necessary forms to fill in the receipt / expenditure of goods and materials in reporting period employees responsible for interaction with the accounting department in accordance with the internal order of the organization.

5. Responsibility

Note. In the "Responsibility" section, this document discloses all types of liability to which an employee of the material table can be held if he performs his duties in bad faith. In each subparagraph, it is necessary to list the violations corresponding to the punishment.

Types of responsibility to which the accountant of the material group can be involved:

5.1. Disciplinary- in case of violation of labor regulations, requirements of personal safety and labor protection, fire regime, environmental or electrical safety. The application of this type of punishment is possible only if the employee was previously acquainted with the requirements, violations of which are prescribed to him.

5.2. Material- in case of causing material harm to the enterprise in the form of imposition of penalties from government agencies authorities appointed due to improper performance of official duties by an employee of the material table.

5.3. Administrative- in case of violation of the accounting procedure.

5.4. Criminal- when committing acts of a criminal nature related to accounting in an organization, committed both independently and under the influence of management. Note. When specifying this point in the document, it must be remembered that employees of non-management levels are brought to criminal liability extremely rarely. That is, it can be completely missed.

After compiling this document it must be agreed with the immediate supervisor of the specialist in goods and materials (material group). Only the head of the organization approves the instruction. There must be two originals of the document: one is transferred against signature to an employee appointed to the position of an accountant of the material desk (accountant-materialist), the second remains in the personnel department of the enterprise.

Anyone who has the appropriate education can get a position as an accountant. AT major cities Companies are constantly opening new vacancies. Speaking about the advantages of the profession of an accountant, it can be noted that a specialist can get a job in almost any organization.

But like any profession, the specialty of an accountant carries moral stress, which results in:

in liability;
in knowledge of various financial documents;
in compliance with financial legislation and changes that take place in it.

These nuances relate to the activities and materials accountant, who has the appropriate education.

What are the responsibilities of a material accountant?

The duties of an accountant on materials are determined by the job description, which the newly arrived specialist signs when applying for a job, having previously read it.

The responsibilities of a material accountant are as follows:

accounting for materials received by the organization;
documentary fixation of the brought materials;
operations to calculate the cost of received materials;
accounting for them in special documents.

The responsibilities of a material accountant are the same as those of any accountant:

compliance with regulatory rules, methodological recommendations;
reliance in their activities on internal financial rules organizations;
execution of orders received from management.

The responsibilities of a material accountant include the following processes:

The material accountant conducts accounting in accordance with regulatory documents.
Strictly according to the documents, he does everything accounting operations with materials.
Accepts primary documentation and performs control over the accounting of material assets.
Prepares the necessary materials for accounting.
Carries out accounting of material assets in the necessary programs that are used at the enterprise.
Calculates the cost of all materials that need to be accounted for.
Prepares inventory reports.
Ensures the safety of documentation.

What are the requirements for a material accountant?

The material accountant works with the following requirements:

An accountant of this specialization must apply in his work all the regulatory documentation relating to accounting activities.
Have practical skills for working with accounting documentation.
Know how to properly draw up documents for a specific accounting of material assets.

The accountant for materials accounting performs all processes, based on current legislation. A specialist in this category should monitor the rational use of enterprise resources. It is he who accepts the documentation and prepares it for processing, draws up all kinds of reports for management. The accountant monitors the taxes that are charged in connection with the acquisition of materials.

A specialist in this industry should have samples of accounts, financial documents used in accounting. He also prepares all accounting documents for accounting, enters them into the database, monitors changes in information, ensures its safety, and prepares it for transfer to the archive.

Is the accountant responsible?

The accountant for accounting of materials bears disciplinary, material and criminal liability: his activity is connected with material values. Disciplinary responsibility is determined by the specific enterprise assigned. Liability - financial shortage, discrepancy between credited material assets and those posted on invoices. But with a responsible attitude to their duties to an accountant on the basis of materials, all these troubles can be avoided.

Accounting is a responsible profession. Economic activity enterprises are vigilantly regulated by law. The first conductors between financial affairs legal entity and ministers state control- accountants. On their shoulders lies the daily routine work of quantitatively counting everything that is taken into account. The duties of a material accountant are even more difficult: every carnation must be reflected in the balance sheet.

Establishing document

Duties, like rights, cannot be unreasonable. An enterprise, hiring an employee, issues him a document called a job description. According to its provisions, the employee is obliged to organize his labor activities. If we consider the work of an accountant, then the job description, regardless of the area of accounting, contains the following information:

general provisions;
employee rights;
duties of an accountant (on materials, OS, wages);
material liability.

The document is signed by the head of the department, the newly minted employee and the main person of the legal department of the enterprise. Assuring his agreement with the terms of work, the accountant must fulfill his duties and bear material responsibility for shortcomings. In addition, if violations of the law are detected, a specialist may be held administratively or criminally liable.

Qualification Requirements

budgetary institution or commercial enterprise begins with meeting the necessary qualification requirements. The specialist of the material table is a rather serious position. For high-quality accounting in this area of \u200b\u200bthe financial activity of an enterprise, an accountant will need work experience and an appropriate level of education. Most employers agree to hire a material accounting specialist with a secondary special or higher specialized education in economics.

However, the main requirement for the candidate is the work experience as an accountant in any or the chosen field. Usually this period is 3 years. During this time, the specialist manages to acquire the necessary experience for work. As confirmation, the employer sends a request to the former boss of the applicant or relies on entries in the work book.

Knowledge is power?

The duties of a material accountant would be impossible without a certain amount of knowledge. The profession requires constant training: legislation is amended annually, or even more often. Accounting requirements are also being actively improved, which an accountant, of course, should be sincerely interested in in order to improve his own qualifications. A job description that establishes the duties of an accountant for materials in the budget or at a commercial enterprise, first of all contains the clause "Must know".

What knowledge do you need to have in order to cope with the accounting of MPZ? Let's list the main requirements. The materials (or OS) accountant must have up-to-date knowledge of:

legislative acts, resolutions, orders and other documents regulating the organization of asset accounting and reporting;
methods and forms of accounting in commercial enterprises or budgetary institutions;
chart of accounts and rules for its use for accounting materials (OS);
the procedure for registration and reflection on the accounts of the arrival of materials (OS) and their release (write-off);
methods for analyzing the economic and financial activities of a legal entity or a budgetary institution;
organization of workflow at the material accounting area (OS);
the procedure for auditing documents;
provisions of financial, economic and labor legislation.

The employer has the right to supplement the list of requirements for the knowledge of an accountant on keeping records of inventories.

Responsibilities of a material accountant

A material group specialist, depending on the conditions and requirements of the employer, can take into account not only inventories, but also fixed assets, goods, intangible assets, i.e. the entire group of inventories and goods and materials, or separate category. Of course, if the enterprise is small, then one accountant will be able to cope with the duties. In an extensive production, a material group consists of several specialists.

What steps should an accountant take? This is a monthly and continuous accounting of the inventory with the implementation of all the actions that its organization requires:

acceptance of materials and its documentation;
calculation of the cost of MPZ;
control of economical consumption of materials;
preparation of primary documentation for processing;
reflection of data on the movement of materials on accounting accounts;
accrual of payments to the budget;
formation and maintenance of databases on accounting at the MPZ site.

In addition, like a specialist in another field of accounting, a materials accountant must also comply with general requirements, such as acting in accordance with the law, strict adherence to PBU and accounting instructions, as well as internal orders of the enterprise.

Responsibilities of an accountant

Fixed assets directly affect the production process, its efficiency and the overall quality of the organization. The duties of an accountant for materials and fixed assets are quite similar, since both groups are the main assets of the enterprise. OS accounting is somewhat different than for the MPZ, but fundamentally not very different from it. Often, a specialist simultaneously deals with both materials and fixed assets.

The accountant must perform the following duties:

carry out work on accounting and tax accounting of property;
control the primary documentation at your site;
reflect changes in the relevant accounting accounts in a timely manner;
make calculations at the actual cost of fixed assets;
provide reporting on the OS and prepare data for its preparation.

A responsibility

The duties of a material accountant in a manufacturing or other industry must be fulfilled. If they are violated, it is possible to attack different types responsibility: disciplinary, material, administrative or even criminal. Financial crimes in modern society punished severely. Accountant - a person who is called upon to prevent violations in economic relations legal entity and other entities. If shortages are found, the material specialist is responsible for their repayment.

A material accountant is a qualified specialist, erudite in the fields of law and law, accounting and economics. An employee interested in his competence and professionalism complies with all requirements for accounting for inventories or inventories, successfully exercising control over the movement and use of the assets of this group.

The structure of the job description of an accountant for accounting for fixed assets (OS)

Like any other, the accountant's instruction on fixed assets (fixed assets) is developed by personnel and legal services, approved by the head of the enterprise / organization. The generally accepted structure of such a document implies the presence of 4 main sections:

The first section contains only general information about the requirements for such a specialist (education, experience, etc.), so we will not dwell on it. The rest of the sections play more important role- we'll talk about them further.

Don't know your rights?

Responsibilities of an accountant

The main section of the job description of an OS accountant can be called the one in which the duties of this specialist are stipulated. In most cases these include:

bookkeeping in accordance with applicable law;
participation in the development and implementation of activities aimed at the rational use of available resources;
acceptance and execution of primary documentation, reflection of ongoing operations for accounting and movement of fixed assets in accounting accounts;
preparation of information on this section of accounting for reporting;
monitoring the safety of documentation and preparing it for delivery to the archive in deadlines in the prescribed manner;
development of a working chart of accounts and forms of primary documentation (in the absence of standard forms), necessary for registration of business transactions related to the movement of fixed assets;
implementation of measures related to the maintenance and storage of the accounting data base on OS;
performance of official instructions of the management within the limits of competence.

OS accountant rights

The accountant for accounting for fixed assets is endowed with a number of rights, in connection with which this section may indicate that the specialist has the right to:

to receive from the management and other specialists the information necessary for the performance of official duties;
making proposals for improving the methods of work and accounting of fixed assets;
contacting management in case of detection of shortcomings, errors, etc. in the process of work and taking measures to eliminate them;
improving one's own qualifications, etc.

OS accountant's responsibility

The section on liability indicates the situations in which it may occur. For example:

in case of non-fulfillment or improper fulfillment of official duties assigned to the accountant;
in case of non-execution of orders / instructions of the management;
in case of violation of labor discipline and internal regulations in force at the enterprise;
in case of disclosure of information representing trade secret and is confidential;
when an accountant causes material harm, etc.

More clearly, all of the above is presented in a sample job description for an OS accountant, which can be downloaded on our portal.

In conclusion, it remains to be said that the acquaintance of the applicant for the position with this document should take place even before the moment of signing it. employment contract. Moreover, the fact of familiarization must certainly be certified by the personal signature of the applicant.

In the preface it was already said that the material of the book is based on the main provisions of the standard job descriptions (or functional duties) of an accountant. Therefore, in the first part of the publication, it seems appropriate to bring the text of the job description for accountants involved in accounting materials, developed in accordance with the standard instructions given in the Qualification Guide for the Positions of Managers, Specialists and Other Employees, approved by the Decree of the Ministry of Labor of Russia dated August 21, 1998 No. 37 ( hereinafter - Resolution of the Ministry of Labor of Russia No. 37). In addition, when drafting job descriptions, one should take into account the requirements of the documents of the accounting regulatory system, in particular Guidelines on accounting for inventories, approved by order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n.

An accountant for accounting materials (like an accountant specializing in accounting for other accounting objects) belongs to the category of specialists.

Qualifications

Accountant of the II category: higher professional (economic) education without presenting requirements for work experience or secondary professional (economic) education work experience as an accountant for at least three years.

Accountant: secondary vocational (economic) education without requirements for work experience or special training according to the established program and work experience in accounting and control for at least three years.

The specified requirements are recommended. Clause 10 of the Decree of the Ministry of Labor of Russia No. 37 stipulates that persons who do not have the training or work experience established by the qualification requirements, but who have sufficient practical experience and perform the duties assigned to them qualitatively and in full, on the recommendation of the attestation commission in the manner exceptions may be appointed to relevant positions in the same way as persons with special training and work experience.

Thus, when conducting the personnel policy of the organization, qualification requirements may not be taken into account. However, when developing and approving staffing tables, it is advisable to categorize the positions of specialists, including accountants, since this measure makes it possible to increase the interest of employees in advanced training.

Appointment to the position of an accountant and dismissal from it are carried out by order of the head of the organization, as a rule, on the proposal of the chief accountant.

Job Responsibilities

Only duties specific to an accountant specializing in material accounting are given. Detailed comments on individual groups of duties are given in the relevant sections of the book.

Material Accountant:

Performs work on accounting for the movement of inventories, settlements with suppliers in terms of the receipt of materials, as well as settlements for the services provided, the cost of which is included in the actual cost of purchased materials;

Participates in the development and implementation of measures aimed at maintaining financial discipline and rational use of natural resources;

Carries out the acceptance and control of primary documentation for its accounting section and prepares them for counting processing;

Reflects on the accounts of accounting operations related to the movement of inventories;

Provides managers, creditors, investors, auditors and other users of financial statements with comparable and reliable accounting information in their areas (sections) of accounting;

Forms a working chart of accounts, develops forms of 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 main techniques and methods of accounting and accounting information processing technology;

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, implement a savings regime and measures to improve workflow, develop and implement progressive forms and methods of accounting based on the use of modern computer technology, conduct inventories cash and inventory items;

Prepares data for its accounting department for reporting;

Monitors the safety of accounting documents, draws them up in accordance with the established procedure for transfer to the archive;

Performs work on the formation, maintenance and storage of a database of accounting information, makes changes to reference and regulatory information used in data processing;

Participates in the formulation of the economic statement of problems or their individual stages, solved with the help of computer technology, determines the possibility of using ready-made projects, algorithms, application packages that allow you to create economically sound systems for processing economic information.

The accountant must know (the composition of legislative and regulatory acts that the accountant must know for accounting materials is deciphered and commented in detail in subsequent books):

Legislative acts, resolutions, orders, orders, guidance, methodological and regulatory materials on the organization of accounting of MPZ;

Requirements of legislative and regulatory acts regarding the formation of reporting data on the movement of inventory;

Forms and methods of accounting in the organization;

Plan and correspondence of accounting accounts used in accounting for inventories;

Organization of document flow in its accounting area;

The procedure for documenting and reflecting on the accounting accounts of operations related to the movement of inventories;

Methods of economic analysis of the economic and financial activities of the organization;

Rules for the operation of computer technology;

Economics, organization of labor and management;

Market methods of managing;

labor legislation;

Rules and norms of labor protection.

The accountant reports directly to the chief accountant of the organization or the head of the relevant structural unit of the main accounting department.

The accountant has the right:

Get acquainted with the draft decisions of the management of the organization related to its activities;

Make suggestions for improving the work in your area;

Notify your immediate supervisor of all shortcomings identified in the course of your activities and make proposals for their elimination;

Request, within the limits of competence, from the heads of departments and specialists information and documents necessary for the performance of his duties;

Involve specialists from all (individual) structural divisions in solving the tasks assigned to him (if this is provided for by the regulations on structural divisions, if not, then with the permission of the head);

Not to accept source documents if they are executed in violation of the requirements of the current legislation.

The accountant is responsible for:

Disciplinary - to the extent and in the manner established by labor legislation and internal local regulations of the organization;

Administrative - if there are signs of an offense established by the legislation on administrative offenses;

Material - in full or within the limits of average earnings, depending on the nature of the committed violation, in the manner and on the terms established by labor legislation, collective and individual labor contracts;

Criminal - if there are signs of a criminal offense in the employee's actions on the basis of a court decision.

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

APPROVE:
General director
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. Direct supervisor of the accountant - Chief Accountant organizations.

1.4. During the absence of an accountant at the workplace, his functions are transferred to a person with 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 accounting document flow companies;
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 in off-budget funds(PFR, FSS, MHIF);
calculation of salaries and other payments to employees of the organization, incl. social nature ( material help, bonuses, sick leave, vacation, travel, 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 property inventory activities financial condition enterprises;
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. The 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. A 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 controversial situations requiring permission 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"
"The rights",
"A 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 transcript. 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 "The 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 section "A 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: