Job description Accounts payable accountant is a document that allows the applicant for the position to study in detail his responsibilities, as well as independently determine whether he is suitable for this position. It should be taken into account that the job description is not only an introductory document for applicants, but also one of the main ones for regulating the work procedure. Read also → “ “

The main points of the job description of an accounts payable accountant

The job description of accounts payable accountants may include from 4 to 7 points. The number of points can be regulated by the employer at the enterprise, but this should not affect the information content of the document. A well-written instruction will not only stabilize the work order at the enterprise, but will also improve the quality of the employee’s work.

To determine the general picture of the job description, let's look at the following table

Instruction point	Basic information
General provisions	Includes basic information regarding the conditions of the employee’s appointment, clarification from senior management, as well as the developers of this document.
Requirements	The clause may contain both knowledge requirements for accounts payable accountants and his responsibilities. In addition, some companies impose requirements on the employee's work experience. Please note that in some cases knowledge and responsibilities are divided into separate paragraphs for easier understanding.
Job responsibilities	The responsibilities of an accountant must be set out clearly and clearly, especially in cases where the company employs several accountants in different areas.
Rights	The rights of an accountant in payments to suppliers are determined not only by the employer, but also by regulatory documents at the state level.
Responsibility	IN mandatory At work, the accountant is responsible for own work and its consequences. The specified paragraph should also indicate the sanctions provided for certain shortcomings.
Working conditions	General information about the operating modes of the enterprise, as well as the individual working hours of the employee, including the number of working hours, breaks, holidays and weekends, etc.
Additional information	Information about the employee’s salary, possible monetary incentives, career growth, etc. can be indicated here, if this is not included in the content of the main points.

The preparation of instructions is usually carried out by the employer or other management employees. If drawing up a document causes difficulties, then you can seek help from a lawyer who will help you create a job description in accordance with the legal framework.

Job Description for Accounts Payable Accountant: General Provisions

Any job description should begin with this point: it is introductory and helps the specialist get up to speed regarding his position. The main sub-clause of the general provisions is the indication of the company’s management specialists to whom the official. A detailed list of documents that the accounts payable accountant must follow is also provided.

If the job description being developed includes a relatively small amount of information (for example, when we're talking about about a specialist with a narrow focus), then the “General Provisions” paragraph may include the necessary knowledge of the specialist, as well as his rights and obligations. It won't turn out to be a mistake. But it is worth considering that in this case, the information in the document will be structured poorly, and therefore will be difficult to understand.

Key Responsibilities

The responsibilities of an accountant may vary depending on the requirements of the enterprise, but it must always be within the competence of the specialist. As a rule, competencies are determined by the employee’s existing knowledge, so it is better to indicate them in a separate paragraph. In order to take a closer look at the responsibilities of a accounts payable accountant, let us turn to the following example from the job description.

1. The accounts payable accountant is required to keep records monetary transactions with suppliers in full; deal with the accounting of basic materials and funds, their acceptance, entry into the program, as well as control of calculations.
2. The responsibilities of an accountant include working with documents regulating the financial base of the enterprise. As part of this activity, a specialist must be involved in the processing and control primary documents related to the receipt of works, services, inventory items; keep a journal of invoices; compile purchase books.
3. As part of the control activities, the accountant is required to monitor accounts payable and receivable; reconcile mutual settlements with counterparties; control and stabilize the legality of VAT refunds based on calculated invoices.
4. If difficulties arise in work, as well as questions and problems, the employee must coordinate further actions with management to optimize work and eliminate problems within his competence.

Please pay special attention to the fact that the “Responsibilities” paragraph must describe in detail the clear actions of the employee, since in individual work he will rely on the job description and perform only what is indicated in it.

Requirements for employee knowledge and skills

The work of accounts payable accountants, like many other positions, requires not only the knowledge gained from vocational training, but also certain personal characteristics for successful performance of work. To study this point in more detail, consider the following table:

Knowledge/Skill/Characteristic	Content
Education Requirements	Higher education in accounting and auditing. Applicants who have completed advanced training courses or professional seminars have a particular advantage.
Knowledge of regulations and documents	Ideally, an accountant should be fluent in the accounting legislation of the Russian Federation and the 1C program, understand the labor code, and also have a perfect knowledge of this job description and other regulations of the enterprise.
Personal qualities	Resistance to stress, ability to work with large volumes of information and documents, desire to work in a team, experience in the proposed field are an advantage.

The employer has the right to present additional requirements at this point. For example, if a company is engaged construction activities, then preference will be given to those candidates for the position who have experience in construction company or a sufficiently deep understanding of the activity.

Employee rights. Examples

The minimum rights of an accounts payable accountant are presented in regulatory documents RF. The employer does not have the right to infringe on the employee’s rights, but can expand them through this clause of the job description. An employee’s rights can be expanded due to his work experience, competencies, knowledge and position.

As examples, you can study the following rights granted to an accountant by an employer:

1. An accountant can put forward proposals for improving and optimizing the quality of work within his competence.
2. An accountant has the right to receive various types of information, including confidential information, if it is required for the successful performance of work.
3. The accountant is given the right to demand assistance or assistance from the company’s management in resolving emerging problems related to the implementation of job responsibilities.

The rights provided by the employer and specified in the job description cannot subsequently be reduced, infringed or not fulfilled, therefore it is recommended to be careful in the development and drafting of this clause.

Responsibility of the employee for the position

Accounts payable accountants' responsibilities are a detailed list of actions for which the official is called responsible and receives certain, pre-agreed sanctions. The amount of responsibility depends on how high a position the employee holds, how many subordinates he has, and what responsibilities he has.

The main responsibility of the accounts payable accountant is failure to perform or improper performance of official duties. In addition, the employee may be held liable for violating internal regulations; failure to comply with current instructions (including official instructions); offenses under the legislation of the Russian Federation; causing moral or material damage within the organization to one of its employees or property.

If the liability clause does not specify the sanctions provided for certain offenses, then the employee will be punished in accordance with the current law. at the moment regulatory framework of the Russian Federation.

Download the job description for accounts payable accountant

The need to draw up a job description for an accountant

A job description guarantees a high-quality selection of a specialist for a position, regulates the quality of work and simplifies the enterprise management procedure for management. It is this document that is referred to when applying for a job, performing official duties, or assigning certain sanctions or rewards. Let's consider a number of goals for achieving which a job description for accounts payable accountants is drawn up:

1. Competent selection of personnel. Relying on the information presented in the job description is convenient for both the employer and the applicant for the position during an interview.
2. Adaptation of a new employee. Guided by the data specified in the job description, a newly hired specialist will quickly adapt to a new place and master the existing work regime.
3. Quality of management. Having a clear understanding of his rights and responsibilities, an employee will approach their implementation with greater seriousness and responsibility, while it will be more convenient for a manager to cooperate with a subordinate, knowing his range of competencies.
4. Assessing the complexity of activities and creating a compensation package. By studying the employee’s job description, it will be easier for the manager to distribute material incentives in the company and rank positions and jobs.
5. Certification of employees and assessment of their performance. Knowing the employee’s responsibilities, the employer will be able to clearly monitor the quality of performance of job duties. Based on the analysis of “progress”, the employee can be promoted or demoted; sent to advanced training courses, etc.

A well-developed job description must be approved by the management of the enterprise and marked with seals. Only after preliminary approval can a document come into force and be valid for an unlimited period.

Job Description for Accountant of the Accounting Desk[name of organization, enterprise, etc.]

This job description has been developed and approved in accordance with the provisions of the Labor Code Russian Federation and other regulations governing labor relations in the Russian Federation.

1.1. The accountant of the settlement desk belongs to the category of specialists, is hired and dismissed by order of [name of the manager's position].

1.2. The accountant of the settlement desk is directly subordinate to the chief accountant in his work.

1.3. A person with a secondary vocational (economic) education without any work experience requirements or special training in installed program and at least 3 years of experience in accounting and control.

1.4. During the absence of the payroll accountant, his duties are performed by [position title], who bears full responsibility for their high-quality, efficient and timely implementation.

1.5. A payroll accountant must know:

1.5.1. legislative acts, resolutions, instructions, orders, guidelines, methodological and regulatory materials on organizing accounting and reporting;

1.5.2. forms and methods of accounting and analysis economic activity at the enterprise;

1.5.3. the procedure for conducting documentary audits and checks, the correctness of accounting of property, liabilities and business transactions;

1.5.4. organization of document flow and the procedure for documenting and reflecting on accounting accounts transactions related to the movement of fixed assets, inventory items and cash;

1.5.5. plan and correspondence of accounts;

1.5.6. financial and economic legislation;

1.5.7. economics, organization of production, labor and management;

1.5.8. market methods of management;

1.5.9. rules for operating computer equipment;

1.5.10. labor legislation;

1.5.11. rules and regulations of labor protection.

2. Job responsibilities

The accountant of the settlement desk is assigned the following job responsibilities:

2.1. maintaining accounting and tax records;

2.2. tax calculation;

2.3. calculation of wages, benefits and other payments provided to employees;

2.4. maintaining time sheets;

2.5. preparation and presentation statistical reporting By wages, tax reporting to the relevant authorities;

2.6. calculation and submission of insurance premiums to the relevant funds;

2.7. reconciliation with tax authority on taxes and fees.

3. Rights

The accountant of the settlement desk has the right:

3.1. to all social guarantees provided for by law;

3.2. demand from the management of the enterprise assistance in the performance of their professional duties and the exercise of rights;

3.3. demand the creation of conditions for the performance of professional duties, including the provision of the necessary equipment, inventory, a workplace that complies with sanitary and hygienic rules and regulations, etc.;

3.4. to pay additional expenses for medical, social and professional rehabilitation in cases of health damage due to an industrial accident and occupational disease;

3.5. get acquainted with draft decisions of the enterprise management concerning its activities;

3.6. submit proposals for improvement of the organization and methods of work performed by the enterprise management for consideration;

3.7. request personally or on behalf of the immediate supervisor documents, materials, tools, etc., necessary to perform their official duties;

3.8. improve your professional qualifications;

3.9. other rights provided for by labor legislation.

4. Responsibility

The accountant of the settlement desk is responsible for:

4.1. for non-compliance or improper execution their job responsibilities provided for by this job description, within the limits determined by the current labor legislation of the Russian Federation;

4.2. for causing material damage to the employer - within the limits determined by the current labor and civil law RF;

4.3. 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.

The job description has been developed in accordance with [name, number and date of document].

Manager [initials, surname]

[signature]

[day, month, year]

Agreed:

[job title] [initials, surname]

[signature]

[day, month, year]

I have read the instructions: [initials, surname]

[signature]

[day, month, year]

JOB DESCRIPTION Accountant for payments to suppliers and contractors

JOB DESCRIPTION Accountant for payments to suppliers and contractors

1. GENERAL PROVISIONS:

The accountant for payments to suppliers and contractors reports to the head of the financial and economic department and, in case of absence, to his deputy. Ensures correct setup and reliability of accounting.

The appointment or dismissal of an accountant is made by the director of the enterprise upon submission to the head of the financial and economic department.

In his activities, an accountant for settlements with suppliers and contractors is guided by:

— Law of Ukraine “On Accounting and financial statements» dated July 16, 1999 No. 996 – XIV; P(S)BU; a chart of accounts and instructions for applying the chart of accounts; regulations; rules; norms; standards; orders and instructions of the director and chief accountant.

2. TASKS AND RESPONSIBILITIES:

Acceptance and processing of primary documents for settlements with suppliers and contractors, monitoring the correctness of the primary documents provided, their compliance with the actual volume of work performed, services provided, and inventory items supplied.

2. Processing of primary documents. Entering data from primary documents into the accounting automation program “1-C: Enterprise 7.7”. Drawing up tax invoices.

3. Analytical and synthetic accounting in class 6 accounts of the working chart of accounts.

Job Description for Accountant

Maintaining accounting records in the journal order for account 631 “Settlements with suppliers and contractors.” Drawing up a balance sheet for the account.

5. Monitoring the accuracy and timeliness of payments to suppliers and contractors.

3. RIGHTS

1. Refusal to accept for execution documents on transactions that contradict current legislation, registration in violation of the rules.

2. Submitting claims to suppliers and contractors in case of discrepancy in the quality, quantity of goods, works and services supplied with the permission of the head of the FEO after drawing up the relevant act.

3. Providing the Head of the FEO with his proposals for improving accounting.

4. Use of documents from other services and departments necessary for accounting and control.

4. RESPONSIBILITY:

The employee benefits accountant is responsible for:

1. Inaccurate execution and preparation of documents, untimely transfer of them for reflection in accounting and reporting, as well as for the unreliability of the data contained in the documents.

2. Acceptance of unreliable, unformed, unapproved primary documents.

3. Errors in the calculations of the documents he compiled.

5. Failure to comply with safety requirements, fire safety, sanitation, labor discipline and the established daily routine.

6. Failure to comply with orders and instructions of the director and head of the FEO.

5. MUST KNOW:

1. Law of Ukraine “On Accounting and Financial Reporting” dated July 16, 1999 No. 996 – XIV;

3. Chart of accounts and instructions for its application;

4. Instructions, regulations, rules, norms, standards and other documentation necessary for accounting for settlements with suppliers and contractors.

The instructions were developed by:

Below is standard sample document. The documents were developed without taking into account your personal needs and possible legal risks. If you want to develop a functional and competent document, agreement or contract of any complexity, contact professionals.

ON-LINE APPLICATION

I APPROVED
________________

Job description
accountant

This job description has been developed and approved on the basis of employment contract with an accountant and in accordance with the provisions of the Labor Code of the Russian Federation and other regulations governing labor relations in the Russian Federation, as well as ___.

1. General provisions
An accountant belongs to the category of specialists.
A person with a specialized secondary (economic) education and at least ___ experience in financial and accounting work is appointed to the position of accountant.
Appointment to the position of accountant and dismissal from it is made by order ___.
In his activities, the accountant is guided by:
legislative, regulatory and methodological materials on issues related to the work performed;
Charter ___;
internal labor regulations;
orders and instructions ___;
orders of the chief accountant and his deputy;
Regulations on the financial service ___;
this job description.
An accountant must know:
legislative acts, regulations, orders, orders, guidelines, methodological and regulatory materials on organizing accounting of property, liabilities and business transactions and reporting;
accounting forms and methods ___;
plan and correspondence of accounts;
organization of document flow in accounting areas;
the procedure for documenting transactions related to the sale of goods (work, services) in accounting accounts;
labor legislation;
rules and regulations of labor protection.
The accountant reports directly to the chief accountant and deputy chief accountant ___.
During the absence of an accountant (illness, vacation, business trip, etc.), his duties are performed by a person appointed in accordance with the established procedure, who is responsible for the proper performance of the duties assigned to him and acquires the corresponding rights.

2. Job responsibilities
2.1. The accountant must:
2.1.1. Issue invoices to customers for payment for goods, works, and services.
2.1.2. Issue documents to customers for the sale of goods, works, services (acts, delivery notes, invoices, etc.).
2.1.3. Generate accounting and tax accounting entries for the sale of goods, works, and services.
2.1.4. Create entries in the sales book, compile a journal of issued invoices.
2.1.5. Monitor timely confirmation by counterparties of receipt of equipment and/or work (services), i.e. receipts in the accounting department of invoices and financial statements signed by counterparties.
2.1.6. Prepare and process reconciliation reports with customers as needed throughout the year and with all customers at the end of the year.
2.1.7. Prepare and provide the Deputy Chief Accountant with data on accounts receivable and on advances received.
2.1.8.

Job Description for an Accountant in the Accounting Department

Carry out capitalization on the basis of primary documents of goods (equipment intended for sale).
2.2. The accountant is obliged:
2.2.1. Continuously improve your professional level.
2.2.2. Carry out the duties assigned to him honestly and conscientiously.
2.2.3. Keep official and commercial secrets.
2.2.4. Comply with internal labor regulations, labor protection, safety regulations, fire protection, as well as regulations collective agreement ___.

3. Rights
3.1. The accountant has the right:
3.1.1. Familiarize yourself with draft decisions of ___ management related to its activities.
3.1.2. Receive ___ information and documents from heads of services, specialists on issues within his competence.
3.1.3. Report to the boss financial service and most importantly...

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1.1. This instruction drawn up in accordance with the Resolution of the Ministry of

Labor of the Russian Federation dated August 21, 1998 No. 37 “Industry-wide qualification characteristics of positions of workers employed in enterprises, institutions and organizations.”

1.2. Accountant (for settlements with counterparties and outside budgetary activities) belongs to the category of specialists.

1.3. This job description defines the functional duties, rights and responsibilities of an accountant (for settlements with contractors and extra-budgetary activities).

1.4. An accountant (for settlements with contractors and extra-budgetary activities) is appointed to the position and dismissed from the position upon the proposal of the chief accountant in accordance with the order of the director of the technical school established by the current labor legislation.

1.5. A person who has a secondary vocational (economic) education without requirements for work experience or special training according to an established program and work experience in accounting and control of at least 3 years is appointed to the position of accountant for this area.

1.6. An accountant (for settlements with counterparties and extra-budgetary activities) must know:

Legislative acts, regulations, instructions, orders, guidelines, methodological and regulatory materials on the organization of accounting and reporting in this area;

Forms and methods of accounting in a technical school;

Plan and correspondence of accounts, in particular, for mutual settlements with counterparties and extra-budgetary activities;

Organization of document flow in this area of ​​accounting;

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

The procedure for documenting mutual settlements with counterparties and reflecting settlements on accounting accounts;

Methods economic analysis economic and financial activities of the technical school;

Rules for the operation of computer equipment;

Economics, labor organization and management;

Market methods of management;

Labor legislation;

Labor protection rules and regulations.

1.7. An accountant (for settlements with counterparties and extra-budgetary activities) is guided in his activities by:

Constitution of the Russian Federation.

Civil, labor, administrative codes of the Russian Federation.

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

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

This job description.

1.8. In the event of the temporary absence of an accountant (for settlements with counterparties and extra-budgetary activities), his duties are performed by a person appointed in the prescribed manner, who acquires the corresponding rights and is responsible for the proper performance of the duties assigned to him.

1.9. The accountant (for settlements with contractors and extra-budgetary activities) independently organizes the work in accordance with the work plan of the structural unit.

1.10. The accountant (for settlements with contractors and extra-budgetary activities) reports directly to the chief accountant.

1.11. In the event of a temporary absence of an accountant from another department, the Accountant will replace him as best he can for similar transactions.

2. Functions

2.1. Carrying out work on accounting for mutual settlements with counterparties.

2.2. Maintaining analytical accounting for expense items within cash budget limits.

2.3. Carrying out transactions with funds.

2.4. Carrying out work on maintaining accounting records, obligations and business operations (costs of production, sales of products, results of economic and financial activities, settlements with suppliers and customers, as well as for services provided, etc.).

2.5. Maintaining analytical accounting for expense items of extra-budget cash limits.

3. Job responsibilities

The accountant (for settlements with contractors and extra-budgetary activities) performs the following duties:

3.1. Performs accounting work 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. Receives and controls primary documentation in this area of ​​accounting and prepares them for accounting processing.

3.4. Reflects extracts from financial institutions on accounting accounts.

3.5. Analyzes balances by expense items.

3.6. Monitors and executes contracts and budget obligations.

3.7. Monitors the services market and participates in tender commissions.

3.8. Prepares justification for choosing a counterparty.

3.9. Coordinates agreements and maintains a register of agreements.

3.10. Monitors the timely provision by counterparties of invoices for payment, certificates of completion of work, invoices, waybills, and certificates of conformity.

3.11. Conducts reconciliation of mutual settlements with counterparties.

3.12. Provides managers and other users financial statements comparable and reliable accounting information for the relevant area of ​​accounting.

3.13. Develops a working chart of accounts, forms of primary documents used to formalize business transactions for which there are no provisions standard forms, as well as forms of documents for internal accounting reporting, participates in determining the content of basic techniques and methods of accounting and technology for processing accounting information.

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

3.15. Accrues and transfers taxes and fees to the federal, regional and local budgets.

3.16. Performs calculations on material and financial costs necessary for the work being carried out.

3.17. Annually develops estimates and prepares estimates for types of business and other income-generating activities.

3.18. Quarterly controls the receipt and expenditure of funds by type of activity.

3.19. Processes daily bank documents By entrepreneurial activity(control of receipt of receipts for training, posting by name). Preparation of reports on extrabudgetary funds.

3.20. Monitors the formation of packages of documents for paid training courses.

3.21. Participates in the formation of VAT and income taxes.

3.22. Maintains and accounts for expenses with accountable persons of the technical school, checks, draws up and enters in a computer database advance reports of accountable persons.

3.23. Provides daily information about the receipt and transfer of funds to the Supplier.

3.24. Treats the values ​​entrusted to him with care.

3.25. Takes all measures to ensure the safety of funds, property, documents entrusted to him and to prevent damage.

3.26. Promptly informs the chief accountant about all circumstances that threaten the safety of the valuables entrusted to him.

3.27. Prepares data on the relevant area of ​​accounting for reporting, monitors the safety accounting documents, prepares them in accordance with the established procedure for transfer to the archive.

3.28. 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.

3.29. Conducts settlements with suppliers.

3.30. Performs registration accounting entries and posting them to accounts.

3.31. Maintains an atmosphere of politeness and friendliness in the workplace.

3.32. Performs other assignments of the technical school management that are not included in this job description, but arise in connection with production needs.

4. Rights

An accountant (for settlements with counterparties and extra-budgetary activities) has the right:

4.1. Receive from technical school employees the information necessary to carry out their activities.

4.2. Demand that the management of the technical school provide assistance in the performance of their official duties.

4.3. Improve your skills.

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

4.5. Submit proposals on issues related to your activities for consideration by the chief accountant.

5. Responsibility

The accountant (for settlements with counterparties and extra-budgetary activities) is responsible for:

5.1. For improper performance or failure to fulfill one’s job duties as provided for in this job description - within the limits 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 requirements federal law“On personal data” and other regulatory legal acts of the Russian Federation, as well as internal regulations 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 one’s functions and duties provided for by this job description, orders, instructions, instructions of the technical school management, not included in this job description, but arising in connection with production necessity and other offenses - in accordance with the current legislation of the Russian Federation: remark, reprimand, dismissal.

6. Interactions

Accountant (for settlements with counterparties and extra-budgetary activities):

6.1. Works according to a schedule based on a 40-hour work week and approved by the director of the technical school.

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

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

6.4. Interacts with employees of the contract service, business department, department of correspondence and additional professional education.

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

6.6. Maintains confidentiality.

Each average or large organization has an accounting department. At low speeds, the chief accountant performs work in all directions. When the workload is heavier, the work is divided between accountants for payroll, work with suppliers, with customers, etc. The accounts payable accountant will process information from the primary documentation received from suppliers.

In the personnel records of each enterprise, job descriptions (DIs) for all employees are stored. This is one of the main documents of the employee. It contains information regulating their activities. You will learn from the article what the Accounts Payable Accountant's DI contains.

Legislation

Job description required document at every enterprise.

Attention: the job description of an accountant for payments to suppliers is not reflected in the articles of the Labor Code of the Russian Federation.

Such a document is developed and introduced by internal legal acts. In practice, signing the DI ensures that the employee’s responsibilities are formalized. It is a continuation of the employment contract, which must be signed. Unlike an employment contract, it is signed by the employee in 1 copy. Stored in the human resources department of the organization.

The job description of a specialist should be based on the Russian Federation Laws:

• Qualified reference book of the Ministry of Russia No. 27 dated August 21, 1998;
• Order No. 1061n dated December 22, 2014 “On approval of the professional standard “Accountant”.

The accountant's DI includes 4 subsections: general provisions, duties of an employee, rights and responsibilities of a specialist.

The responsibility of a specialist in case of violation of the law is enshrined in the Labor Code of the Russian Federation, the Civil Code of the Russian Federation, the Criminal Code of the Russian Federation, and the Administrative Code.

Requirements for the position

According to the hierarchy of positions at the enterprise, the accounts payable accountant reports to the chief accountant and the general director.

To work in this position, appropriate qualifications and work experience are required. According to the Classification Handbook, a category II accountant can apply for the job.

Advice: when specifying educational requirements, you should indicate the level of higher or secondary specialized.

In addition to education in the specialty, the enterprise may establish mandatory qualifications for the job profile. For example, additional education on work on tenders.

Required skills for work:

• work in specialized software for payments to suppliers;
• accounting plan accounts required when working with counterparties;
• principles of capitalization of inventory items, safety of inventory items purchased from third parties;
• principles of working with counterparties-creditors and debtors;
• document flow according to your profile.

Job responsibilities:

• maintaining accounting records for working with counterparties;
• analysis of invoices from suppliers, provision of them for payment;
• receivables tracking and accounts payable by suppliers;
• tracking contractor obligations;
• checking and posting primary documentation on the profile;
• inventory of goods and materials received from suppliers;
• providing a book of purchases and sales according to your profile.

Rights of an accounts payable accountant

In addition to the skills and responsibilities of an employee, he also has a number of rights. These include requests to other specialists to provide documents for work in their profile. Providing the head of the enterprise with new regulations that affect the interests between the organization and suppliers.

Rights are similar to other employees, this is the right to advanced training, salary increases, vacation, etc.

Job Description for Accounts Payable Accountant

DI includes 4 sections: general provisions, functions and tasks, duties, rights, responsibilities. Let's look at them in more detail.

1. General provisions. Includes the name of the position, department, procedure for appointment and dismissal from the position, qualification requirements;
2. Functions and tasks. This section indicates the required skills for the job;
3. Responsibilities. A list of work that should be performed in the current position;
4. Rights. The rights that an employee is entitled to exercise in the performance of his work duties;
5. Responsibility. A list of responsibilities to which an employee may be held in the event of fulfillment of his labor obligations with violations is provided. It is divided into administrative, disciplinary, criminal and material.

Results

Accounts payable accountant is one of the necessary specialties in an organization. Through it, interaction with suppliers takes place, inventory items are capitalized from them, and counterparties of debtors and creditors are tracked. All duties, rights and responsibilities of a specialist are enshrined in the job description.

Labor law does not regulate the development special documents, defining the range of duties, rights and responsibilities of each specialist in the enterprise. However, in practice, the job description of an accounts payable accountant will allow the manager to competently administer his work, and the employee himself will clearly understand his area of ​​responsibility and terms of reference.

Sample job description for accounts payable accountant

I approve
[job title, signature, transcript of the person authorized for approval - usually this is the manager]
[endorsement date]

Job Description for Accounts Payable Accountant [name of organization, institution]

The basis for the development and approval of this job description are the norms of the Labor Code of the Russian Federation, order of the Ministry of Health and Social Development of the Russian Federation No. 541n dated July 23, 2010, order of the Ministry of Labor No. 1061n dated December 22, 2014. When drafting, other regulations are also involved that define the legal relationship between the employer and the employee.

1. General provisions

1.1. The basis for the appointment is an order from the head of the institution.
1.2. The applicant is required to have an average vocational education in the field of finance, confirmed by a diploma, as well as three years of work experience in the specialty.
1.3. The specialist is subordinate to the chief accountant of the enterprise.
1.4. The theoretical training of an accounts payable accountant should include general questions law and economics, as well as special issues:

• on forms and methods of accounting in specialized programs;
• according to the chart of accounts and correspondence between them during settlements with suppliers;
• according to the peculiarities of document flow according to the profile;
• according to the rules for acceptance, capitalization and ensuring the safety of inventory items received from suppliers;
• according to the rules of interaction with suppliers in the status of debtor or creditor;
• on the nuances of inventory of goods and materials received from suppliers.

2. Job responsibilities

The functionality of an accountant for payments to suppliers [name of organization, institution] is presented:
2.1. Maintaining accounting for settlements with suppliers.
2.2. Reception and control of primary documents on the profile of activity.
2.3. Formation of registers of receivables and payables, reflecting interaction with suppliers.
2.4. Fulfillment of contractual obligations regarding payment for supplies.
2.5. Registering invoices for payment and coordinating them with competent employees.
2.6. Checking settlements with suppliers.
2.7. Improving profile charts of accounts for accounting.
2.8. Inventory of goods and materials received from suppliers.
2.9. Maintaining SALT, purchase and sales books.
2.10. [Other functionality taking into account the specifics of the institution’s work].

3. Rights

The accounts payable accountant is entitled to demand and receive:
3.1. Full social package provided for by the labor law of the Russian Federation.
3.2. Reports and other information about the functioning of the company necessary to fulfill assigned duties from your boss or from other departments directly.
3.3. Support for the manager in implementing the functionality and exercising the rights provided for in this document.
3.4. Draft administrative documents and local acts of the organization affecting its activities.
3.5. Participation in meetings regarding pharmaceutical work issues.
3.6. Equipment and compliance with SanPiN standards workplace, as well as other conditions for the implementation of the functionality in full.
3.7. Advanced training through participation in courses, seminars and other training forms.
3.8. [Other rights provided for by internal local acts of the institution].

4. Responsibility

The current norms of the Labor Code, the Criminal Code, the Code of Administrative Offenses, and the Civil Code of the Russian Federation make it possible to hold accountable accountants accountable for:
4.1. For negligence or complete neglect of your duties under these instructions.
4.2. For violation of the law in the process of performing assigned functions.
4.3. For causing damage to the employer's property.
The development of the job description was carried out in accordance with [name, number and date of the document].
Head of Human Resources [transcript] [signature] [date of compilation]
Agreed: [position] [transcript] [signature] [date of approval]
I have read the instructions: [transcript] [signature] [date of reading]

FILES

Assignment of job description

A job description is one of the means of managing the work of subordinates, carefully outlining the range of their responsibilities and powers. It is this document that is used to determine the degree of guilt of an employee in controversial situations. The more carefully and accurately all sections and points of the job description are spelled out, the better.

Rules for drawing up job descriptions

This document does not have unified form Therefore, each company has the right to independently develop job descriptions for its accountants, taking into account actual working conditions and the duties they perform.

Typically, the content of the document consists of four main parts:

• general provisions;
• job responsibilities;
• rights;
• responsibility.

However, the compiler has the right to expand the number of sections.

The instructions are drawn up in a single copy, agreed upon with the employee’s immediate superior and approved by the head of the enterprise. After this, each accountant is introduced to the text against signature, handing him a copy of the document.

Recommendations for the design and content of the job description of an accounts payable accountant

In the header of the document (upper right part) the approval visa is affixed by the head of the enterprise or his deputy responsible for personnel policy issues. The stamp “I approve” is supplemented by the name of the position, signature and transcript, as well as the date the document was endorsed. The full name of the circular is indicated in the center on a new line. The first paragraph contains a list of regulations, taking into account which the entire document was drawn up.

General provisions

• what category does it belong to;
• by whom and on what basis is he appointed to the position;
• to whom he reports when performing duties;
• what qualification requirements(education, work experience) must correspond;
• what knowledge should he have, etc.

Job responsibilities

The central part of any job description is detailed description the functionality of an accountant, taking into account all the features of the institution. If a company employs several accounts payable accountants with different responsibilities, then this must be reflected in individual instructions. Maximum detail is the key to the absence of disputes and a clear understanding by the specialist of his work.

Rights

Effective performance of assigned duties is impossible without vesting the accountant with a certain range of powers. They are deciphered in detail in this section. In addition to the rights provided for by labor legislation, an employee may have other rights: to interact on professional issues with the administration, colleagues, etc. The same principle applies here as when drawing up the second section: the clearer and more detailed the rights are formulated, the better.

Responsibility

This section reflects possible sanctions and penalties if an accountant violates his duties. A mandatory clause is about the compliance of the measures applied with the norms of Russian labor law.

Taking into account the specifics of the institution’s work, additional sections can be highlighted that describe in more detail the working conditions of a particular specialist, taking into account shifts and other parameters important for the performance of the functionality. In some cases, it is advisable to use a separate section to reflect the accountant’s work with documents: what journals he fills out, what reports he submits to whom and when, etc.

Final provisions

The last line of the job description contains a link to the document that served as the basis for its development. Below are the visas of all interested persons with a transcript and the date of signature:

• the drafter of the circular - usually an employee or head of the personnel department;
• the immediate superior who approved the document;
• accountant for payments to suppliers, familiar with the contents of the instructions.