As some scientists say: "Our whole life consists of numbers." They accompany a person everywhere and always. A person makes various calculations every day and does not even notice it. But there are people who have made working with numbers their profession. These are not mathematicians, but accountants. The most difficult and responsible area of ​​work is the accounting of commodity material assets.

What is a financial table accountant?

The accountant of any department is, first of all, accounting specialist. Whatever the size of the enterprise, it must have such an employee. If the organization is small, then one employee is responsible for maintaining all areas of accounting: accrual wages, inventory accounting (inventory), work with suppliers and contractors, the formation and submission of reports, and much, much more.

If the enterprise is large, then an entire accounting service is created, headed by the chief accountant. Each specialist is allocated a certain front of work. In very large corporations, accounting specialists will be divided into departments, for example, the material department, where each specialist will be responsible for accounting for a certain type of inventory.

The position of an accountant-materialist is one of the most difficult, as it requires the greatest scrupulousness, perseverance and even pedantry. Usually such places are occupied by women, since such an occupation is too painstaking for men.

With the advent of computers and special programs, the work of an accountant has become easier. The accountant of the material desk has to work with a huge amount of paper documents every day. This is a high-level specialist, since at any moment he should give accurate information about the availability of material assets.

In order to understand the essence of the work of an accountant-materialist, you must first understand the subject of accounting. TMC is current assets of the enterprise, without them its normal existence is not possible and they are in constant motion. Briefly goods and materials can be called production stocks and include the following groups of materials:

• raw materials and supplies;
• spare parts;
• semi-finished products, both of own production and purchased from suppliers;
• finished products of own production;
• purchased goods;
• fuels and lubricants (fuels and lubricants - gasoline, diesel fuel, oil, antifreeze and similar materials);
• returnable waste and useful residues;
• household inventory;
• container.

That is, the accountant of the material table is engaged in accounting current assets enterprises, objects of labor, and other material assets used in the production process, which have a direct impact on the change in the cost of the final product.

This position is mainly in demand at enterprises engaged in the production of various products.

Accounting for material values ​​occurs at enterprises of various industries, but the accounting officer has a slightly different line of business and name. So in the field of trade - this is a storekeeper or warehouse manager, at enterprises engaged in transportation - a specialist in accounting and writing off fuel and lubricants.

The essence of the activity is of course very similar, but the accountant of the material table is a specialist of a higher level and qualification.

What are the requirements for a materialist

Depending on the scale of the enterprise and its staffing, the new employee is subject to various requirements that relate to the availability of education, previous work experience. Some businesses put forward age or gender restrictions.

Here is an average list of requirements for candidates for the position of an accountant of the material table:

• education corresponding to the position held (secondary specialized or higher in accounting and auditing);
• ability to work on a computer (Word, Excel programs, knowledge of an accounting program, etc.);
• knowledge and ability to work with primary documentation (invoices, incoming and outgoing warehouse documents, statements for the write-off of material assets and other documentation approved in circulation at this enterprise);
• understanding the essence of the movement of materials and the accounting entries corresponding to this movement;
• knowledge of the basics of accounting and tax legislation;
• knowledge of the rules for documenting the movement of materials;
• 1 year or more experience in the relevant position (this requirement is not always present, but preference is always given to more experienced specialists);
• individual qualities: erudition, responsibility, scrupulousness, ability to work in a team.

materialist accountant must be able to see more than just numbers but also to quickly analyze related information. Very often there is a discrepancy in the units of measurement of materials. The material accountant must be able to bring all this into a single correspondence and develop your own accounting technology.

Large enterprises involved in the export-import of products may put forward requirements for knowledge of foreign languages, international standards accounting, knowledge of the basics of foreign economic activity.

Very often and completely unjustified, the administration of enterprises introduces an age censor for candidates for a vacant position, although such restrictions are prohibited by law. For example, if a candidate is over 35 years old, then he should not even try to apply for this company.

According to staffing, a vacancy for an accountant of the corresponding category may be released or formed, then eligibility requirements may apply:

• accountant of the 1st category;
• accountant II category;
• accountant of the highest category;
• junior accountant.

The accountant of the material desk must be a responsible, executive and stress-resistant employee, able to cope with a large flow of information. This is a person who loves his profession and takes his duties seriously.

Duties

Every business has the right independently determine the scope of duties of employees in accordance with the area of ​​work assigned to him. That is, depending on the amount of information required for processing, the enterprise may have one accountant of the material desk or several employees involved in separate areas of accounting.

For a specialist in inventory accounting have the following responsibilities:

1. Keeping records of the movement of material assets (accounting for receipts at the warehouse, issuance from the warehouse, movement between departments and workshops, issuance to a financially responsible person and other procedures related to accounting for goods and materials) in accordance with the established class of accounting accounts;
2. Write-off of materials, semi-finished products, marriage in accordance with the standards and instructions existing at the enterprise;
3. Control over the correct execution of primary documentation and ensuring its safety;
4. Accounting for the material part of the cost of production and control over the overrun of materials;
5. Formation of reliable reports on the quantity and cost of material balances for the head, chief accountant or other responsible officials on any date of the month;
6. Formation and control of inventory balances on the first day of each month;
7. Maintaining the accounting documentation provided for by the instructions and ensuring its safety and integrity during the entire established period;
8. Participation in the inventory, the formation of data on its results;
9. Participation in the development of measures to improve the efficiency of accounting for goods and materials, puts forward their own wishes and proposals;
10. Interaction with all financially responsible employees of the enterprise (warehouse manager, storekeepers and other accounting employees).

The above official duties can be both expanded and narrowed at the enterprise in accordance with the wishes of the director and chief accountant.

Job Description Example

When hiring, the personnel accounting specialist must familiarize him with the job description. This is a document that clearly regulates the labor duties of an employee, his rights and the degree of responsibility for violation of duties and general rules the work of the organization.

Job description Accountant for inventory accounting consists of the following sections:

• general provisions;
• functional responsibilities;
• the rights;
• responsibility;
• final provisions.

General provisions describe the basic requirements for a specialist who has the right to hold this position, how he is hired and fired, to whom he directly reports. A list of legislative acts, resolutions, orders is also clearly formulated. state level and a list of internal orders, manuals and instructions that the materialist accountant must know and accurately follow.

The section on functional responsibilities is described in detail in the section "Job Instructions".

Rights Section, endows the specialist with certain competence and authority:

1. To take full part in the discussion of innovations affecting his area of ​​work;
2. If necessary and with the prior consent of the management, involve other employees of the enterprise to fulfill specific goals related to the material table;
3. Receive from employees of other departments the information necessary to perform the tasks assigned to him;
4. Submit demands to the administration of the enterprise to improve the conditions for organizing labor and assist in the performance of the tasks and functions assigned to the employee.

After signing the job description, the management of the enterprise has the right not only to require the employee to strictly comply with all its points, but also hold the accountant accountable:

1. For failure to perform duties;
2. For violation of discipline, safety regulations or internal orders and orders;
3. For causing material damage or concealing information that led to the loss of material values.

For each of the points, punishment is provided in accordance with labor, civil, administrative and even criminal legislation.

The final section is usually records the fact that the employee has read the job description and an indication that it is made in two copies - one for the employee, the other for the enterprise.

A good inventory accountant is worth its weight in gold. The final result depends on his attentiveness, ingenuity and knowledge. financial results organization and its taxation. The material table is a responsible area that requires not only certain qualification skills and experience, but also talent.

The scope of duties of the accountant of the material table includes operations related to the movement of goods and materials in the enterprise. He is in charge of accounts for accounting for relationships with counterparties and buyers, materials and stocks for the implementation of production economic activity.

The duties of a material accountant are to ensure that the accounting of various goods and materials of the company is competent. Key responsibilities include:

• registration or acceptance of primary documentation related to this area of ​​​​accounting, as well as the preparation of correspondence on their basis for synthetic and analytical accounts;
• tracking the timing of submission of documents in accordance with the rules of document circulation between companies and within the business entity itself;
• compilation of consolidated registers of synthetic accounting, on the basis of which the information received is systematized and analyzed in accordance with accounting policy enterprises;
• control of accounts receivable and accounts payable, as well as drawing up acts of reconciliations to track the necessary information;
• registration of documentation according to the rules of document circulation for subsequent submission to the archive;
• carrying out an inventory of inventory items with the subsequent fixation of the results obtained in the inventory lists, as well as posting surpluses or writing off shortages in the accounting program.

A competent accountant-materialist will perform his job duties qualitatively, using the available theoretical and practical knowledge in this field of activity. When hiring such an employee, certain requirements are established for his knowledge and skills in the field of inventory accounting.

What an accountant should know

Like any other employee, the accountant of the material table must have certain knowledge in their field of activity. This information covers a wide range of issues and thematic areas, including:

1. regulatory legislative acts Russian Federation in the field of accounting of inventory items and civil legislation on the issues of concluding contracts;
2. rules and methods for accounting for goods and materials at the enterprise, including their receipt and write-off, as well as evaluation and transfer to production;
3. rules for filling out primary documentation for accounting for goods and materials and reflecting correspondence on it on the corresponding synthetic and analytical accounts;
4. rules for conducting an inventory of goods and materials and reflecting its results in inventory records;
5. reflection of surpluses or shortages in the relevant accounting accounts;
6. the procedure for organizing internal and external document management, as well as the execution of documents for transfer to the archive;
7. labor protection and safety standards at the enterprise;
8. rules for the operation of office equipment and personal computers, methods of work in accounting programs Oh.

Having the appropriate knowledge, an accountant for accounting for goods and materials will perform his duties in strict accordance with applicable law. In addition, an employee in this position is required to meet certain qualification requirements that are established for accountants for goods and materials.

Job Requirements for an Accounting Assistant

An accountant materialist must meet the qualification requirements for this position. They are in the following points:

• profile accounting education (secondary special or higher);
• in-depth knowledge of the necessary accounting programs in order to accurately and timely enter the necessary information on the movement of goods and materials;
• skills in the formation of primary documentation for the accounting of goods and materials and the preparation on their basis of correspondence on the accounts of synthetic and analytical accounting;
• understanding the meaning of the movement of inventory items both within the enterprise and in the external economic environment;
• understanding what methods and forms of inventory accounting are used in accounting and at a particular enterprise;
• an analytical mindset with the aim of competently accounting for inventory and foreseeing the situation associated with their movement in the enterprise.

The requirements can be expanded by the employer depending on the specifics of the company's activities, and there may also be a requirement for experience in this type of activity. The requirements for the accountant of the material desk and his duties are fixed in a special document - the job description.

Job description for the accountant of the material table

An accountant-materialist, whose duties are reduced to accounting for the movement of goods and materials at the enterprise, before applying for a job and performing the necessary actions, is obliged to familiarize himself with the job description under the signature. It is on the basis of this document that the employee will work at the enterprise as an accountant of the material table, and therefore must clearly understand his functions, duties and rights.

The job description clearly and fully discloses information on this position, including:

• general provisions for this work;
• job responsibilities of the accountant of the material group;
• qualification requirements for an accountant;
• the rights of the employee in the performance of work;
• responsibility for non-compliance with the norms of the legislation and local regulations of the enterprise.

The job description can be developed on the basis of professional standard"Accountant" and the Unified Qualification Handbook, which indicate the duties of an accountant of goods and materials in the performance of official functions. Moreover, if a group of accountants of the material desk works at the enterprise, their duties should be identical, as well as functions, rights, and responsibilities, since they are employees belonging to the same group of specialists.

The profession of an accountant is in demand in any officially registered company. This is facilitated by many tasks, without which it is difficult to imagine entrepreneurial activity. According to federal law number 402, accounting, its maintenance is the responsibility of any economic organization, from the moment it is opened until the official termination of activities. The entrepreneur is given the right to entrust the performance of this function to any official of his organization, as well as to conclude an agreement on the provision of services by a third-party company. Along with the need for accounting, its importance for the company itself is undeniable. Reporting allows you to make more correct management decisions based on an understanding of the real state of affairs in the company. This article will acquaint you with the job description of an accountant for accounting for goods and materials, and also form ideas about the features of activities within this profession.

What is the purpose of accounting?

According to the law of our country, accounting is not a right, but an obligation that every economic entity must comply with from the moment state registration until the official termination. Thus, failure to perform this activity or violation of the procedure for its implementation is a sufficient reason for imposing sanctions on the company from the state.

One of the goals for which accounting is carried out is to supply government agencies with information about transactions related to the company's property. The meaning of this activity is the correct calculation of taxes. Every organization should be interested in this.

An equally important goal for which accounting is carried out is to make the right economic decisions. The collected information gives an idea of ​​the state of the company, allows you to change its policy in a timely manner in order to achieve the highest economic results, and at least allow the organization to avoid losses as a result of making not the most profitable decisions.

Accounting is the collection of information organized by the firm about transactions that are related to its property. The data obtained through this tool is recorded either on paper or on software media.

Each enterprise is obliged to carry out control of primary documentation. This process represents a fixation of information about changes in the capital of the company that have arisen as a result of the performance of certain business operations. Primary documents include those that testify to the conduct of economic actions that led to changes in the state of the organization. The data contained in the primary documentation is entered into the accounting registers.

What is inventory accounting?

Before moving on to the job description of an accountant for accounting for goods and materials, it is necessary to understand what this type of activity is. Companies have to deal with tangible assets that are constantly moving as a result of their activities. These are the materials needed for production and finished products. Accounting for goods and materials in accounting is a timely reflection of operations performed on tangible property.

Any transactions related to the property of the company are documented. In order to improve the convenience and speed of this activity, inventory accounting programs are used. For specialists in this field of activity, their knowledge is mandatory. Training "1C: Accounting" allows you to maintain professional accounting in many areas of the company's business activities.

What operations include inventory accounting

The job description of an accountant for accounting for goods and materials includes those requirements that are necessary for the high-quality implementation of work in the relevant area. However, what operations does this activity include?

They can be represented by inventories (which are used in the manufacturing process of products), work in progress and ready-to-sell products, and assets that are needed for management. Accounting for goods and materials is carried out on the basis of primary documentation.

Accounting for inventory items includes the following operations:

• Placement of inventory items in the warehouse of the organization.
• Fixing information in the primary documentation (quantity, quality of goods and materials, compliance with the supply agreement).
• Reflection of information on the movement of material assets between departments within the organization, on the delivery of waste products and defective products.
• Control of the availability of goods and materials, reconciliation of accounting information. accounting and warehouse.
• Reflection of information on the write-off of values ​​belonging to this category.

Duties

The job description of an accountant for accounting for goods and materials describes the duties, rights and areas of responsibility. So, what are the responsibilities of an employee of this professional field? The accountant must:

1. Be guided by the legislation that regulates this area.
2. Carry out work with primary documents, prepare them for the process of counting processing.
3. To fix operations on the accounting of materials on the accounts of accounting. accounting.
4. Record the cost of materials.
5. Make tax payments.
6. Provide access to accounting information to those persons who are its users.
7. Carry out the creation of: non-standard forms of documents for fixing actions related to property; a systematic chart of accounts. accounting; documents for internal reporting; the order and features of the implementation of accounting and processing of information within their area of ​​work.
8. Prepare the information on the basis of which the report is prepared, monitor the state of the documentation (safety), prepare it for placement in the archive.
9. Design a database, make changes to reference and regulatory documents that are used when working with data within this area of ​​work.

It is also recommended that employees in this area of ​​professional activity undergo training in 1C: Accounting. This improves the quality of reporting.

What rights does the accountant of this area of ​​work have?

In carrying out his activities, the accountant has a number of rights. He takes part in the discussion of decisions concerning his field of activity. If necessary, may involve other employees in the implementation of the work, after agreement with the head. In the performance of his duties, he has the right to use information received from other employees and departments. Along with this, the accountant may contact his management in order to request assistance in providing conditions for the quality performance of his duties.

Like any other employee, an accountant is responsible for the quality of his work, for committed offenses, for causing material damage to the company, and also for non-compliance with the standards of the organization.

Conclusion

Regardless of the specific direction of accounting, an accountant is a very important employee in any officially registered company. This employee helps to cope with the tax aspect of entrepreneurship. But its benefits to the organization don't stop there. The information with which the accountant works is the basis for making business decisions in any company.

Added to site:

Job description of the accountant of the material table[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 normative acts regulating labor relations in the Russian Federation.

1. General Provisions

1.1. The accountant of the material table belongs to the category of specialists, is hired and dismissed from it by order of [name of the position of the head].

1.2. The accountant of the material table in his work is directly subordinate to the chief accountant.

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

1.4. During the absence of the accountant of the material desk, his duties are performed by [position title], who is fully responsible for their high-quality, efficient and timely implementation.

1.5. The accountant of the material table must know:

1.5.1. legislative acts, resolutions, orders, orders, guidelines, methodological and normative materials organization of accounting and reporting;

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

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

1.5.4. organization of workflow and the procedure for documenting and reflecting on the accounts of transactions related to the movement of fixed assets, inventory items and Money;

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 managing;

1.5.9. rules for the operation of computer technology;

1.5.10. labor legislation;

1.5.11. labor protection rules and regulations.

2. Job responsibilities

The accountant of the material table performs the following job responsibilities:

2.1. Carries out, in accordance with the current regulations and instructions, scheduled and on special assignments, documentary audits of the economic and financial activities of enterprises for maintaining accounting of property, liabilities and business operations, as well as their divisions that are on an independent balance sheet.

2.2. Timely draws up the results of the audit and submits them to the appropriate authorities for taking the necessary measures.

2.3. Gives operational instructions to the heads of the audited facility on the elimination of identified violations and shortcomings, and the conduct of control checks of the work performed.

2.4. Controls the accuracy of accounting for incoming fixed assets, inventory items and cash, timely reflection on the accounting accounts of operations related to their movement, the correctness of spending materials, fuel, electricity, cash, compliance with cost estimates, the procedure for reporting on the basis of primary documents, as well as the organization of inventory and accounting in the divisions of the enterprise, as well as compliance with the deadlines for the transfer of taxes and fees and the payment of wages.

2.5. Prepares advance reports, income and expenditure documents.

2.6. Prepares a shopping book and a sales book.

2.7. Participates in the development and implementation of measures aimed at improving the efficiency of the use of financial resources, strengthening control over the economic and financial activities of the enterprise, ensuring the safety of the property of the enterprise and the correct organization of accounting.

2.8. Takes the necessary measures for the use of modern technical means in the work.

2.9. Supervises the activities of employees of the enterprise on the issues of accounting and reporting.

2.10. Conducts settlements with suppliers and buyers.

2.11. Conducts reconciliations with suppliers.

2.12. Collaborates with warehouse staff on inventory management.

2.13. Participates in inventory taking.

3. Rights

The accountant of the material table has the right:

3.1. for all social guarantees provided for by law;

3.2. require the management of the enterprise to provide 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 meets sanitary and hygienic rules and regulations, etc.;

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

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

3.6. submit proposals for the management of the enterprise to improve the organization and improve the methods of work performed by it;

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

3.8. improve their professional qualifications;

3.9. other rights provided for by labor legislation.

4. Responsibility

The accountant of the material table is responsible for:

4.1. for failure to perform or improper performance of their official duties 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 legislation of the Russian Federation;

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

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

Head [initials, surname]

[signature]

[day month Year]

Agreed:

[job title] [initials, last name]

[signature]

[day month Year]

Acquainted with the instruction: [initials, surname]

[signature]

[day month Year]

This job description for an accountant of a material table or material group (accountant of tmts, accountant-materialist) is presented as a sample 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
The job description 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;
• the procedure for compiling and submitting financial statements of the 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 “Replacement” 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 duties 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 guidelines 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 for materials in specialized programs used at the enterprise.

3.4. Performs accounting costing of accountable materials with a breakdown of all total costs.

3.5. Calculates the tax burden within its 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 discloses the functional relationship of the accountant on materials with the management of the enterprise, departments and third-party enterprises on the basis of the established subordination order and the responsibilities set out in the instructions are listed in this section.

Approximate list of job ties:

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

• obtaining guidance documents of the organization concerning the 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. Liaising with accounting staff on:

• 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 imposing penalties from state 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 the 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 drawing up 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.