Professional standard "Accountant" - a "road map" of the accounting profession. Job description of an accountant Which is higher category 1 or 2 accountant

06.08.2024

I. General provisions

1.1. An accountant of category II belongs to the category of specialists,
is hired and dismissed by order of the director of the enterprise for
representation ________________________________________________________________.
(chief accountant or other official)
1.2. Category II accountant reports directly to the chief
accountant and his deputies.
1.3. In his activities, a category II accountant is guided by:
- legislative and regulatory documents regulating
accounting and reporting issues;
- methodological materials relating to his official duties
responsibilities;
- the charter of the enterprise;
- internal labor regulations of the enterprise;
- orders and instructions of the director of the enterprise, chief
accountant and his deputies;
- this job description.
1.4. An accountant of category II should know:
- legislative acts, regulations, instructions, orders,
guidance, methodological and regulatory materials on the organization
accounting of obligations with suppliers and customers and
preparation of relevant reports;
- forms and methods of accounting at the enterprise;
- account correspondence plan;
- organization of document flow in accounting areas;
- the procedure for documenting and reflecting on accounts
accounting of transactions related to the accounting of obligations;
- rules for operating computer equipment;
- labor legislation;
- rules and regulations of labor protection;
- internal labor regulations of the enterprise.
1.5. During the absence of an accountant of category II, his duties
performed in the prescribed manner by an appointed deputy who bears full responsibility
responsibility for the proper execution of the duties assigned to him
responsibilities.

II. Functions

An accountant of category II is assigned the following functions:
2.1. Maintaining accounting records with suppliers and customers
services provided and preparation of relevant financial statements.
2.2. Processing bank statements, preparing bank orders
on payments for services.
2.3. Methodological assistance to enterprise employees on issues
accounting, control, reporting of obligations with
suppliers and customers.
2.4. ______________________________________________________________.

III. Job responsibilities

To perform the functions assigned to him, an accountant of category II
obliged:
3.1. Perform work on maintaining accounting records of settlements with
suppliers and customers for payments for the following services:
- passport and visa;
- leasing;
- medical insurance;
- use of a trademark.
3.2. Receive and control primary documentation for this
accounting department and prepare them for accounting processing.
3.3. Conduct operational work and correspondence on mutual settlements with
service providers.
3.4. In agreement with the chief accountant and his deputies and with
permission from the director of the enterprise to provide creditors, investors,
auditors, tax authorities and other users of accounting
reporting comparable and reliable accounting information on
settlements with suppliers and customers for services rendered.
3.5. Compile order journals, certificates, transcripts and other data
for settlements with suppliers and customers for the preparation of accounting
reporting, monitor the safety of accounting documents, draw up
them in accordance with the established procedure for transfer to the archive.
3.6. Prepare bank orders for payments in rubles for services provided
services.
3.7. Process daily statements for all bank accounts,
draw up order journals and turnover sheets for them.
3.8. Participate in the formation of economic formulation of tasks or
their individual stages, solved with the help of computer technology.
3.9. Carry out individual assignments of the chief accountant and his
deputies
3.10. Take direct part in the annual
inventories for payments for services rendered.
3.11. _____________________________________________________________.

IV. Rights

An accountant of category II has the right:
4.1. Get acquainted with the draft decisions of the enterprise management,
relating to his activities.
4.2. Submit proposals for management's consideration
improvement of work related to the responsibilities provided for
this instruction.
4.3. Receive information from department heads and specialists and
documents on issues within its competence.
4.4. Require the management of the enterprise to provide assistance in
performance of their official duties and rights.
4.5. Involve specialists from all departments of the enterprise to solve
duties assigned to him (if provided for by the regulations on
departments, if not - with the permission of the head of the relevant department).
4.6. Report to the boss - chief accountant about all
identified deficiencies within their competence.
4.7. ______________________________________________________________.

V. Responsibility

An accountant of category II is responsible for:
5.1. For failure to perform (improper performance) of their duties
duties provided for in this job description, in
within the limits determined by the labor legislation of the Russian Federation.
5.2. For those committed in the course of carrying out their activities
offenses - within the limits determined by administrative, criminal and
civil legislation of the Russian Federation.
5.3. For causing material damage - within the limits specified
labor, criminal and civil legislation of the Russian Federation.

VI. Relationships, connections by position

Note. This section is presented in addition to this
instructions for use by users at their own discretion.
To perform the functions and exercise the rights provided for by this
instructions, an accountant of category II interacts:
6.1. With the director of the enterprise or an official replacing him
for questions:
- receiving: instructions, instructions, orders related to
directly to his activities.

duties established by this job description.
6.2. With the chief - chief accountant and his deputies for
questions:
- receiving: job descriptions, normative and instructive
documents, instructions, orders for payments for services rendered;
- presentation: all necessary information on official
duties established by this job description,
journal orders, certificates, transcripts and other data necessary for
preparation of company accounting reports.
6.3. With employees of the accounting department regarding:
- receipt of: properly executed documents required
to perform their duties;
- presentation: any information on this area of work,
necessary for accounting.
6.4. With other employees of the enterprise regarding:
- receiving: contracts, applications, invoices, information about the contract,
memos and other documents necessary for the execution of their
responsibilities;
- submissions: in agreement with the chief accountant and his
substitutes for information and information on this area of work.
6.5. With commercial banks on issues:
- receiving: instructions, instructions for conducting banking operations,
bank statements for all accounts, copies of payment orders executed
bank;
- submission of: properly executed bank payment
documents.
6.6. With an audit firm and tax authorities on issues:
- receiving: requests, requirements for accounting for payments for services provided
services;
- submission of: all necessary documents for this site
work for verification by audit firms and tax authorities, including
including during counter inspections.

We bring to your attention a typical example of an accountant's job description, sample 2019/2020. Accountant job description should include the following sections: general regulations, job responsibilities of an accountant, rights of an accountant, responsibility of an accountant.

The accountant's job description should reflect the following points:

Job responsibilities of an accountant

1) Job responsibilities. Performs work on maintaining accounting records of property, liabilities and business operations (accounting for fixed assets, inventory, production costs, sales of products, results of economic and financial activities, settlements with suppliers and customers, as well as for services provided, etc. .). Participates in the development and implementation of activities aimed at maintaining financial discipline and rational use of resources. Receives and controls primary documentation for the relevant areas of accounting and prepares them for accounting processing. Reflects on the accounting accounts transactions related to the movement of fixed assets, inventory and cash. Prepares reporting estimates of the cost of products (works, services), identifies sources of losses and unproductive costs, and prepares proposals for their prevention. Accrues and transfers taxes and fees to the federal, regional and local budgets, insurance contributions to state extra-budgetary social funds, payments to banking institutions, funds to finance capital investments, wages of workers and employees, other payments and payments, as well as deductions for material incentives for enterprise employees. Provides managers, creditors, investors, auditors and other users of financial statements with comparable and reliable accounting information in the relevant areas (areas) of accounting. Develops a working chart of accounts, forms of primary documents used for registration of business transactions for which standard forms are not provided, 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.

An accountant should know

2) When performing his duties, 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; forms and methods of accounting at the enterprise; plan and correspondence of accounts; organization of document flow in accounting areas; the procedure for documenting and reflecting on accounting accounts transactions related to the movement of fixed assets, inventory and cash; methods of economic analysis of the economic and financial activities of an enterprise; rules for operating computer equipment; economics, labor organization and management; market methods of management; labor legislation; rules and regulations of labor protection.

Qualification requirements for an accountant

3) Qualification requirements.

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

Accountant: 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.

1. General provisions

1. An accountant belongs to the category of specialists.

2. A person who has a higher professional (economic) education and work experience as an accountant of category II for at least 3 years is accepted for the position of category I accountant;

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

3. An accountant is hired and dismissed by the director of the organization.

4. 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;
forms and methods of accounting at the enterprise;
plan and correspondence of accounts;
organization of document flow in accounting areas;
the procedure for documenting and reflecting on accounting accounts transactions related to the movement of fixed assets, inventory and cash;
methods of economic analysis of the economic and financial activities of an enterprise;
rules for operating computer equipment;
economics, labor organization and management;
market methods of management;
labor legislation;
internal labor regulations;
rules and regulations of labor protection, safety precautions, industrial sanitation and fire protection.

5. In his activities, the accountant is guided by:

legislation of the Russian Federation,
Charter of the organization,
orders and instructions of employees to whom he is subordinate in accordance with these instructions,
this job description,
Internal labor regulations of the organization.

6. The accountant reports directly to the chief accountant.

7. During the absence of an accountant (business trip, vacation, illness, etc.), his duties are performed by a person appointed by the director of the organization in the prescribed manner, who acquires the corresponding rights, duties and is responsible for the performance of the duties assigned to him.

2. Job responsibilities of an accountant

Accountant:

1. Performs work on maintaining accounting records of property, liabilities and business 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 provided, etc. .p.).

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

3. Receives and controls primary documentation for the relevant areas of accounting and prepares them for accounting processing.

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

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

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

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

8. Develops a working chart of accounts, forms of primary documents used for registration of business transactions for which standard forms are not provided, 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.

9. Participates in conducting an economic analysis of the economic and financial activities of the enterprise based on accounting and reporting data in order to identify on-farm reserves, implement savings regimes and measures to improve document flow, in the development and implementation of progressive forms and methods of accounting based on the use of modern computer technology , in conducting inventories of cash and inventory items.

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

13. Complies with the internal labor regulations and other local regulations of the organization.

14. Complies with internal rules and regulations of sales, safety, industrial sanitation and fire protection.

15. Ensures cleanliness and order in his workplace,

16. Carry out, within the framework of the employment contract, the orders of the employees to whom he is subordinate in accordance with these instructions.

3. Rights of an accountant

The accountant has the right:

1. Submit proposals for consideration by the director of the organization:

to improve work related to the responsibilities provided for in this instruction,
on the encouragement of distinguished employees subordinate to him,
on bringing to material and disciplinary liability the employees subordinate to him who violated production and labor discipline.

2. Request from structural divisions and employees of the organization the information necessary for him to perform his job duties.

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

4. Get acquainted with the draft decisions of the organization’s management relating to its activities.

5. Require the management of the organization to provide assistance, including ensuring organizational and technical conditions and execution of the established documents necessary for the performance of official duties.

6. Other rights established by current labor legislation.

4. Accountant's responsibility

The accountant is responsible in the following cases:

1. For improper performance or failure to fulfill one’s job duties provided for in this job description - within the limits established by the labor legislation of the Russian Federation.

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

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

Accountant job description - sample 2019/2020. Job responsibilities of an accountant, rights of an accountant, responsibility of an accountant.

Tags for material: Sample job description of an accountant, job description of an accountant 2017, job description of an accountant 2016, job description of an accountant sample 2016, job description of an accountant LLC, job description of an accountant LLC sample, job description of an enterprise accountant, job description of an accountant 2015, example of an accountant job description , accountant job description download sample, standard accountant job description, ready-made accountant job description, example of a chief accountant job description, how to fill out an accountant job description, job description for an accountant.

The qualification requirements for an accountant in 2018 are as follows:

* Accountant of the 1st qualification category - higher professional education in economics, as well as work experience of three years as an accountant of the 2nd qualification category.

* Accountant of the II qualification category - completed higher professional education in economics. If you have a higher economic education, there are no requirements for the amount of work experience. If the employee has an economic secondary education, the work experience for assignment to category II is three years.

As part of specialized education, a specialist must be familiar with the field of taxation and accounting, as well as confidently own a computer, basic software and 1C.

If the accountant is not a government employee, there is no strict need to improve the level of qualifications. After receiving a diploma or in senior years at a university, a specialist begins his career as an assistant accountant: a university education is often not enough, and working as an assistant helps to immerse oneself in real working conditions and understand what knowledge is necessary and what is already outdated.

The qualifications of a specialist are determined in accordance with educational documents, including prof. retraining and/or advanced training.

Requirements for a specialist's knowledge base:

1. Awareness of regulatory documents on the organization of accounting. Ability to work with reports, knowledge of legislative acts.

2. Main types of accounting.

3. Application of the chart of accounts.

4. Knowledge of the basics of economics, work organization, production management.

6. State regulatory requirements in the field of labor protection.

7. Knowledge of methods of financial analysis of the organization’s activities.

8. Know the procedure for document flow in accounting. Documents and document flow in accounting.

9. Market methods of management.

10. Ability to use computer technology and appropriate software.

Job responsibilities

The main task of the specialist is to maintain accounting records of property, liabilities and business transactions. The accountant develops activities related to the rational use of resources. Works with primary documentation. Identifies sources of losses and works on solutions to prevent them. Works on preparing costing reports.

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

Charges and transfers taxes to local, regional and state budgets. Transfers insurance premiums, payments to banking institutions, transfers funds to finance capital investments, employee salaries, other payments, as well as accrual of funds for material incentives for employees.

Formulates the formulation of problems, the solution of which is implemented using appropriate programs.

Forms, maintains, stores databases, makes appropriate changes to the information that is used in data processing.

The accountant is responsible for the safety of documents and their execution. Prepares data for reporting.

Carries out financial and economic analysis of economic activities, develops and implements accounting methods, identifies reserves for increasing the efficiency of economic activities, develops measures, the purpose of which is to improve the circulation of accounting documents. Provides accounting information to the manager.

Depending on the direction of the organization’s work, the accountant’s responsibilities may include working with imports, foreign economic activity, etc. In the latter case, knowledge of documents of foreign economic activity, currency and customs legislation is necessary.

One of the most important and significant positions in an enterprise is an accountant. He is the one responsible for all finances and calculations. It is believed that only with a good accountant can a company become successful.

General provisions

Specialists in this position are representatives of a professional group. Only management can appoint or remove them from office. Especially if the position of “leading accountant” is being considered. All appointments must be carried out in strict compliance with the laws of the country. He must report to the main management of the accounting department.

Functions

The leading accountant must himself keep records of all irreversible assets in their entirety. He also takes care of all funds, assets, and inventories. His responsibilities include monitoring the organization's capital. All actions must comply with the organization’s regulations, taking into account its field of activity and technologies intended for data processing.

The responsibilities of the leading accountant also include providing management with reliable and complete information contained in primary documents related to accounting. Having coordinated his actions with senior management, he must personally cooperate with banks, making payments on behalf of the enterprise, including taxes, payments under loan agreements, etc.

During the inventory, he must personally regulate the process of work being carried out. He also takes part in the preparation of data that is directly related to compensation for losses in connection with losses, thefts and damage to the property of the organization, its branches and other structures belonging to the enterprise.

The job description of a leading accountant implies that he will prepare data in order to later enter it into financial reports. He must also create and prepare periodic reports of all types and forms based on accounting data in accordance with the requirements. He must prepare processed documentation, reporting data and information contained in registers in order to preserve them.

When is an accountant required?

An accountant’s expertise is necessary when drawing up proposals to management in the following situations:

if you need to make changes to the accounting policy, modernize business or other management accounting, improving it, or change the rules for the circulation of documentation;
if it is necessary to develop additional systems, including accounts and registers of reports, analytics or management of business operations;
if it is necessary to ensure the safety of property, control how effectively and efficiently resources of material, labor or financial types are used;
if you need to monitor the receipt or payment of credit obligations of the enterprise.

Such requirements are put forward to the employee by the job description of the leading accountant.

Responsibilities

In addition, the job description of a leading accountant implies that he will constantly monitor changes and study regulatory and reference documents related to issues of maintaining and organizing accounting records. Also, based on his own conclusions and analysis of the proposed information, he will propose the implementation of certain changes in the organization. In some cases, he will have to carry out instructions from his management, proposed to him privately.

Rights

The job description of the leading accountant of a government institution implies that the employee has certain rights, namely:

he can study draft decisions of the organization’s management directly related to his job responsibilities;
he can draw up and propose to his immediate management methods and measures that can improve and make more effective the performance of his job duties as provided for in the job description;
taking into account the competence of the position, the employee can notify management of any shortcomings that, in his opinion, harm the company’s activities; if there are any, then offer your own solutions to resolve the problems that have arisen;
if necessary, request documentation from his superiors, or any other information that he needs to carry out his direct duties;
also, the job description of the leading accountant implies that, if necessary, he can attract any specialist from all divisions of the organization where he works, so that they help him complete the tasks assigned to him by management;
if necessary, he may request assistance from management in performing the duties it has assigned to him.

Responsibility

The job description of a leading cultural institution and other enterprises implies that a specialist in this position is responsible for fulfilling his duties. He must be held accountable for his actions in accordance with state law. He is responsible for any offenses committed during the performance of his duties under this instruction. Moreover, he can be brought under administrative, civil and criminal liability, depending on what kind of offense he commits. Also, the leading accountant is responsible for any material damage caused to the enterprise in the process of performing his duties.

What you should know

The accountant's resume must indicate that he knows all management information, including methodological and regulatory materials related to organizational issues, accounting and reporting on the company's financial activities. In addition, he must know the accounting policies, accounting registers, and the rules for document circulation in the company. It is also assumed that he is aware of how the technology for processing all information related to accounting in the organization works.

His knowledge should also include a plan for accounting for the company's capital, its assets, business transactions and liabilities. He is familiar with labor legislation and the management accounting, control and reporting system. And of course, knowledge of labor safety rules at the enterprise is important.

Qualification

To be hired, an accountant's resume must indicate that he has a specialist diploma. He must have a higher education with a specialist’s diploma, or preferably a master’s degree. Education must be in the appropriate direction. It is advisable that he complete advanced training courses.

Employers usually pay attention to specialists who have a minimum of two years of experience in this position. Especially when it comes to specialists of the first category.

First category

There are various categories that a candidate for the position of senior accountant can obtain. Qualification requirements for the first category: a bachelor's, master's, or specialist diploma with the required level of training is required. It is also important to take advanced training courses in the relevant field. If a candidate has a master's degree, then they can hire him without work experience. An employee with a specialist diploma must have at least two years of experience as an accountant of the second category. Bachelors need at least three years of work experience.

Second category

It is very rare that specialists with the second category are hired for the position of leading accountant. Qualification requirements for the second category: obtaining higher education and completing professional training courses in the relevant field. Candidates with a specialist diploma only require work experience in some organizations. But for candidates with a bachelor's degree, they must have at least two years of work experience in this position.

for chief accountant

An employee holding the post of chief accountant is required to prepare and then transmit financial statements of the enterprise to management and the relevant structures. In other words, he must prepare financial statements, consolidated financial statements taking into account IFRS, and exercise control within the enterprise over how records are kept by employees of his department. He is also responsible for planning and maintaining tax reporting in the company, as well as transferring payments to the appropriate institutions.

The leading accountant should be responsible for tax reporting. The professional standard implies that such a serious matter should be handled by a qualified manager, and not an ordinary employee of the enterprise. This is quite justified, because in large companies the preparation of such documentation requires special knowledge and perseverance. And any mistake or typo can result in the loss of huge sums of money or even criminal liability. If there is only one accountant working in a company, then when preparing reports for the tax authorities, he must be called “chief”.

Professional standard for an accountant

The responsibilities of an accountant include making a final summary of the management life of the organization. In other words, he must carry out calculations in registers, sum up and highlight balances, as well as close the turnover in the company’s accounts. According to the standard, accountants are considered to be employees who are engaged in accounting and other accounting operations.

That is, they perform uncomplicated operations and are most often responsible only for a specific department or area of activity of the company. It would be best for an employer to divide its employees into categories and create a separate job description for each position.

Unified qualification directory for positions of managers, specialists and other employees (USC), 2017
Qualification directory for positions of managers, specialists and other employees
Sections « Industry-wide qualification characteristics of positions of workers employed in enterprises, institutions and organizations" And " Qualification characteristics of positions of employees employed in research institutions, design, technological, design and survey organizations", approved by Resolution of the Ministry of Labor of the Russian Federation dated August 21, 1998 N 37
(edited on May 15, 2013)

Job responsibilities. Performs work on maintaining accounting records of property, liabilities and business operations (accounting for fixed assets, inventory, production costs, sales of products, results of economic and financial activities, settlements with suppliers and customers, as well as for services provided, etc. .). Participates in the development and implementation of activities aimed at maintaining financial discipline and rational use of resources. Receives and controls primary documentation for the relevant areas of accounting and prepares them for accounting processing. Reflects on the accounting accounts transactions related to the movement of fixed assets, inventory and cash. Prepares reporting estimates of the cost of products (works, services), identifies sources of losses and unproductive costs, and prepares proposals for their prevention. Accrues and transfers taxes and fees to the federal, regional and local budgets, insurance contributions to state extra-budgetary social funds, payments to banking institutions, funds to finance capital investments, wages of workers and employees, other payments and payments, as well as deductions for material incentives for enterprise employees. Provides managers, creditors, investors, auditors and other users of financial statements with comparable and reliable accounting information in the relevant areas (areas) of accounting. Develops a working chart of accounts, forms of primary documents used for registration of business transactions for which standard forms are not provided, 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. Participates in conducting an economic analysis of the economic and financial activities of an enterprise based on accounting and reporting data in order to identify on-farm reserves, implement savings regimes and measures to improve document flow, in the development and implementation of progressive forms and methods of accounting based on the use of modern computer technology, in conducting inventories of cash and inventory items. 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. 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 formulation of problems or their individual stages, solved with the help of computer technology, determines the possibility of using ready-made projects, algorithms, application software packages that allow the creation of economically sound systems for processing economic information.

Must know: legislative acts, regulations, orders, orders, guidelines, methodological and regulatory materials on organizing accounting of property, liabilities and business transactions and reporting; forms and methods of accounting at the enterprise; plan and correspondence of accounts; organization of document flow in accounting areas; the procedure for documenting and reflecting on accounting accounts transactions related to the movement of fixed assets, inventory and cash; methods of economic analysis of the economic and financial activities of an enterprise; rules for operating computer equipment; economics, labor organization and management; market methods of management; labor legislation; rules and regulations of labor protection.

Qualification requirements.

Comments on the post

The above qualification characteristics of the position “Accountant” are intended to resolve issues related to the regulation of labor relations and ensuring an effective personnel management system in various organizations. Based on these characteristics, a job description for an accountant is developed, containing the rights and responsibilities of the employee, as well as a specific list of his job responsibilities, taking into account the peculiarities of the organization and management of the activities of the enterprise (institution).

When drawing up job descriptions for managers and specialists, it is necessary to take into account the general provisions for this issue of the directory and the introduction with general provisions for the first release of the directory of positions.

We draw your attention to the fact that the same and similar job titles may appear in different editions of the CEN. You can find similar titles through the job directory (alphabetically).

Currently, there are quite a few categories of accountants who work on the staff of an organization. We will look at some of them in this article. In addition, accounting services provided by specialized outsourcing companies are becoming increasingly widespread.

Accountants in the accounting and material departments are the start of career growth among accountants. The former are responsible for calculating wages for the company's employees, being responsible for the timeliness and reliability of reporting. In addition, the employee is assigned the issuance of advances and wages, the calculation of annual leave, maternity leave, as well as various compensations provided for by the legislation of the Russian Federation.

The latter exercise control over the material and technical assets of the enterprise. They make payments for the purchase of raw materials by the enterprise where they work, monitor the balance, maintain specialized documentation, monitor the correct accounting of funds received for temporary use by the organization, as well as the possibility of their intended use.

Next come the senior accountant of the settlement department and the senior accountant of the material department. These categories of accountants are a superior category over ordinary accountants and exercise control over them.

At the third stage there are three types of accountants:

A senior economist who differs from a simple accountant in that he not only counts, but also analyzes.

Job Description for Category II Accountant

The main task of this specialist is to monitor price indicators, calculate the risks associated with them, as well as planned forecasts, on the basis of which the work of the enterprise will be built.

Deputy chief accountant is a position related to the head of the lower echelons, implying many responsibilities. Engaged in written work, namely completing reports on time, monitors the work of subordinate accountants and sets them the main tasks that they must complete.

Cashier accountants carry out timely accounting and control the receipt of funds through the organization's cash desk and their intended expenditure. Interacts with organizations such as the Pension Fund and the Tax Service as part of the transfer of funds to each employee in the company.

The chief accountant is a leadership position that involves performing all the main responsibilities. First of all, he keeps records of all financial transactions in the enterprise and maintains vigilant control over them. Accounts for all expenses incurred by the company and the receipt of income from the sale of manufactured products, reconciles debits with credits.

Professional standard “Accountant”: 5, 6 levels.
Explanations

Publication date: 8/11/2016

The professional standard “Accountant” was developed by the IPBR, approved by the Ministry of Finance, approved by the Ministry of Social Protection of the Russian Federation and implemented by the training center of the CF “Intellect”.

The standard came into force on February 7, 2015. On July 1, 2016, changes to the Labor Code of the Russian Federation came into force, obliging employers to apply professional standards in terms of requirements for employee qualifications.

To put it simply: now, in order to perform a certain function, an accountant must have a document confirming his qualifications, his ability perform this function.

There are 2 qualification levels for accountants - 5th (Accountant) and 6th (Chief Accountant).

Learn more about skill levels

Level 5 qualification implies that the accountant independently makes most of the decisions on the tasks assigned to him and is responsible for them. Level 6 qualification implies that the employee not only makes decisions on tasks, but also determines them.

Skill level / generalized functionality	Experience and education requirements	Labor functions
Level 5- accountant / accounting	Secondary vocational education. Additional professional education under special programs. Work experience: at least three years with special training in accounting and control.	Work with primary accounting documents (reception, verification of incoming primary documents, generation of outgoing primary documents). Entering data on processed documentation according to registers into the organization's accounting database. Compilation, control and closure of data according to the registers of your site (or sites).
Level 6- chief accountant / preparation and presentation of financial statements of an economic entity	Higher or secondary vocational education Additional professional programs: advanced training programs, professional retraining programs Work experience: at least five years out of the last seven calendar years of work related to accounting, preparation of accounting (financial) statements or auditing activities. If you have a higher education - at least three years out of the last five calendar years.	Maintaining accounting records and preparing accounting (financial) statements. Tax accounting and tax reporting preparation. Organization of an internal control system. Carrying out the consolidation procedure and generating consolidated reporting. Analysis of financial activities and cash flow management.

Explanations for qualification level 5

The requirements for experience and education are not strict. In fact, the employer has the right, at its own discretion, to hire an accountant without work experience.

Explanations for qualification level 6

The qualification requirements of the professional standard for the chief accountant should be divided into 2 categories:

requirements for chief accountants working in organizations not specifically listed in the Law,
requirements for the chief accountant in accordance with Part 4 of Art. 7 of Law No. 402-FZ (i.e.
Professional standard for accountants

to an employee of a joint stock company, mutual fund, investment fund, pension fund, government agency, etc.).

Please note that the job description of the chief accountant may include responsibilities that are not listed in the table below. For example, the chief accountant may be entrusted with the function of maintaining personnel records if the organization does not have a personnel department.

Regarding the chief accountant, the professional standard contains some special requirements, such as:

PC proficiency and knowledge of special computer programs,
knowledge of analysis methods,
ability to lead people, etc.

Controversial issues of skill level 6

The professional standard contains the concept of “financial reporting,” which includes tax reporting. However, this association is controversial in meaning, since the essence of tax reporting, which is generated and submitted to the tax authority, and financial reporting, generated for interested users, are not identical. Accordingly, the preparation of these types of reporting is two different tasks, two separate labor functions.

Professional Standard separates accounting and reporting, although Article 6 of Law No. 402-FZ indicates that accounting includes both the preparation and submission of reports.

The formulation regarding the organization of internal control is also not entirely correct. According to current legislation, internal control is carried out only by organizations subject to mandatory audit. Obviously, this function cannot apply to all chief accountants for the simple reason that not all organizations are required to undergo audits.

These contradictions give reason to believe that the 2016 professional standard will be adjusted and changed.

How to confirm your qualifications?

Compliance with level 5 and 6 qualification requirements must be documented. If the qualifications do not correspond to the functions performed, the employee must undergo professional retraining or advanced training courses.

IPB Russia, being an expert community and developer of a professional standard, confirms the compliance of accountants’ qualifications with two levels of professional standards: 5th and 6th. Certificate of IPB of Russia - a status document that provides full grounds for working in a high position.

Level 5 qualification is confirmed by an accountant’s certificate, which is issued for the generalized labor function “Accounting.”
Level 6 qualification is confirmed by the IPBR certificate for the labor function “Preparation of accounting (financial) statements.”

IPB certificates of Russia are issued in one of two specializations: accounting in commercial organizations and accounting in state (municipal) institutions.

The chief accountant's certificate for any specialization can be supplemented with applications that will expand job functions. Having received one or more attachments to the certificate, the chief accountant will be able to:

prepare consolidated financial statements,
exercise internal control over accounting and preparation of accounting (financial) statements,
keep tax records,
conduct financial analysis, budgeting and cash flow management

Studying at CF "Intellect" according to the programs of the IPB of Russia is an opportunity to confirm your level of qualifications with a certificate issued by the developer of the professional standard.

A professional accountant's certificate is:

investments in your development (including from a material point of view),
increasing the level of competitiveness in the labor market,
confirmation of the status of a more valuable employee.

All publications

Chief accountant.

Director.

The director's official salary is 191,700 rubles. Work experience 11 years. » 15% bonus for length of service;

# Bonus for high achievements in work 30%;

* 20% bonus for monthly increase in retail goods
turnover.

The chief accountant's salary is set at 179,100 rubles. Work experience 17 years.

The collective agreement provides:

* Bonus for experience;

» Bonus for high achievements in work 30%;

* 20% bonus for the profitability of the organization.

According to the staffing table, the company has four accountants of category I. Let's calculate the salary of each accountant:

The collective agreement provides:

* Bonus for experience;

» Bonus for high achievements 30%;

20% bonus for the profitability of the organization.

An accountant of the first category has an official salary of 127,800 rubles. Accountant 1 17 years of work experience - bonus for length of service - 30%. According to the time sheet, 11 days were worked, 21 working days.

Temporary disability benefit (TIB) - 88,011 rubles.

Salary of other accountants of category I.

The official salary is 127,800 rubles. Each of them worked 21 days during the current month. There are 21 working days in a month.

Accountant 2. work experience - 9 years.

Professional standard for accountants in 2017

The bonus for length of service is 15% of the official salary.

Accountant 3. work experience - 14 years. The bonus for length of service is 20% of the official salary.

Accountant 4. work experience - 4 years. The bonus for length of service is 10% of the official salary.

According to the collective agreement, additional payment for performing the duties of a temporarily absent accountant along with his main job is set at 50% of the official salary of the replaced employee.

Three category I accountants temporarily replaced the absent accountant within 10 working days. In accordance with the collective agreement, the additional payment for temporary substitution per accountant is set at 17% (50%: 3) of the official salary of the replaced employee.

The collective agreement provides for bonuses and additional payments to each accountant:

* Bonus for length of service;

* Bonus for high achievements in work 30%;

* Additional payment for temporary substitution 17%;

» 20% bonus, taking into account the bonus for temporary substitution.

⇐ Previous46474849505152535455Next ⇒

What is the difference between an accountant of categories 1 and 2?

Carry out individual assignments of the chief accountant and his
deputies
3.10. Take direct part in the annual
inventories for payments for services rendered.
3.11. _____________________________________________________________.

An accountant of category II has the right:
4.1. Get acquainted with the draft decisions of the enterprise management,
relating to his activities.
4.2. Submit proposals for management's consideration
improvement of work related to the responsibilities provided for
this instruction.
4.3. Receive information from department heads and specialists and
documents on issues within its competence.
4.4. Require the management of the enterprise to provide assistance in
performance of their official duties and rights.
4.5. Involve specialists from all departments of the enterprise to solve
duties assigned to him (if provided for by the regulations on
departments, if not - with the permission of the head of the relevant department).
4.6. Report to the boss - the chief accountant about all
identified deficiencies within their competence.
4.7. ______________________________________________________________.

V. Responsibility

VI. Relationships, connections by position

Note. This section is presented in addition to this
instructions for use by users at their own discretion.
To perform the functions and exercise the rights provided for by this
instructions, an accountant of category II interacts:
6.1. With the director of the enterprise or an official replacing him
for questions:
- receiving: instructions, instructions, orders related to
directly to his activities.
duties established by this job description.
6.2. With the boss - chief accountant and his deputies for
questions:
— receiving: job descriptions, normative and instructive
documents, instructions, orders for payments for services rendered;
— presentation: all necessary information on official
duties established by this job description,
journal orders, certificates, transcripts and other data necessary for
preparation of company accounting reports.
6.3. With employees of the accounting department regarding:
— receipt of: properly executed documents required
to perform their duties;
— submissions: any information on this area of work,
necessary for accounting.
6.4. With other employees of the enterprise regarding:
— receiving: contracts, applications, invoices, information about the contract,
memos and other documents necessary for the execution of their
responsibilities;
- submissions: in agreement with the chief accountant and his
substitutes for information and information on this area of work.
6.5. With commercial banks on issues:
— receiving: instructions, instructions for conducting banking operations,
bank statements for all accounts, copies of payment orders executed
bank;
— submissions: duly executed bank payment
documents.
6.6. With an audit firm and tax authorities on issues:
— receiving: requests, requirements for accounting for payments for services rendered
services;
- submission of: all necessary documents for this site
work for verification by audit firms and tax authorities, including
including during counter inspections.

Software package “Human Resources Department. Staffing", "Tarification" (tariff lists) from MedSoft Kurchatov for medical institutions will effectively perform the tasks of personnel records, formation of staffing, tariff lists, all document flow, detailed data analysis. This is your personal assistant.
More information about the program ‘Human Resources. Staffing’

Requirements for an accountant

Profession "Accountant" OKPDTR 20336, 20337 (38.05, OK 016-94)

Job responsibilities:

Performs work on maintaining accounting records of property, liabilities and business operations (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 provided, etc. .);
Participates in the development and implementation of activities aimed at maintaining financial discipline and rational use of resources;
Receives and controls primary documentation for the relevant areas of accounting and prepares them for accounting processing;
Reflects on accounting accounts transactions related to the movement of fixed assets, inventory and cash;
Prepares reporting estimates of the cost of products (works, services), identifies sources of losses and unproductive costs, prepares proposals for their prevention;
Accrues and transfers taxes and fees to the state, regional and local budgets, insurance contributions to state extra-budgetary social funds, payments to banking institutions, funds to finance capital investments, wages of workers and employees, other payments and payments, as well as deductions for material incentives for enterprise employees;
Provides managers, creditors, investors, auditors and other users of financial statements with comparable and reliable accounting information in the relevant areas (areas) of accounting;
Develops a working chart of accounts, forms of primary documents used for registration of business transactions for which standard forms are not provided, 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;
Participates in conducting an economic analysis of the economic and financial activities of an enterprise based on accounting and reporting data in order to identify on-farm reserves, implement savings regimes and measures to improve document flow, in the development and implementation of progressive forms and methods of accounting based on the use of modern computer technology, in conducting inventories of cash and inventory items;
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.
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 formulation of problems or their individual stages, solved with the help of computer technology, determines the possibility of using ready-made projects, algorithms, application software packages that allow the creation of economically sound systems for processing economic information.

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;
forms and methods of accounting at the enterprise;
plan and correspondence of accounts;
organization of document flow in accounting areas;
the procedure for documenting and reflecting on accounting accounts transactions related to the movement of fixed assets, inventory and cash;
methods of economic analysis of the economic and financial activities of an enterprise;
rules for operating computer equipment;
economics, labor organization and management;
market methods of management;
Labor Code;
rules and regulations of labor protection.

Qualification requirements for an accountant

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

Accountant: 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.