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

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

Job description accountant

I. General provisions

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

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

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

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

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

1.6. The accountant must be familiar with:

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

1.7. The accountant must have:

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

ІІ. Job Responsibilities accountant

2.1. The duties and responsibilities of an accountant include:

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

III. Rights

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

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

IV. Responsibility

Disciplinary liability threatens the accountant for the following actions:

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

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

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

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

4.5. Disclosure of confidential information about the organization.

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

V. Working conditions

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

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

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

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

FILES

Why do you need a job description

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

Basic rules for the job description of an accountant

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

The document is divided into four main parts:

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

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

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

Drafting an accountant job description

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

Main part of instructions

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

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

Second section

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

Third section

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

Fourth section

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

Fifth section

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

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

Please indicate below information about the accountant:

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

There is no need to stamp the job description.

Posted On 01/18/2018

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

The standard form below can be used as an example for compiling an accountant's job description for primary documentation, for settlements with suppliers, for accounting for goods and materials (for materials), etc.

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

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

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

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

5. A person who has:

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

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

6. The accountant must know:

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

II. Responsibilities of an accountant

The accountant has the following responsibilities:

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

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

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

4. Prepares and submits payment orders to the bank.

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

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

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

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

9. Systematizes data on accounting areas for reporting.

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

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

12. Follows the instructions of the immediate supervisor.

III. Rights

The accountant has the right:

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

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

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

IV. Responsibility

The accountant is responsible for:

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

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

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

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

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

V. Working conditions

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

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

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

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

1. Accounting for materials, their consumption, receipt.

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

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

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

5. Calculation of taxes, fees, other payments.

6. Providing users financial statements reliable information.

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

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

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

Must know:

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

forms and methods of accounting at the enterprise;

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

organization of workflow in this area of ​​accounting;

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

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

rules for the operation of computer technology;

economics, organization of labor and management;

market methods of management.

JOB INSTRUCTIONS FOR ACCOUNTANT

1. GENERAL PROVISIONS

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

1.2. An accountant is appointed to a position and dismissed in accordance with the procedure established by the current labor legislation by order of the director of the enterprise.

1.3. The accountant reports directly to _____________________.

1.4. A person who has:

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

Job descriptions for accountants

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

1.5. The accountant must know:

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

Plan and correspondence of accounts;

Organization of workflow for accounting areas;

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

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

labor legislation;

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

2. FUNCTIONAL RESPONSIBILITIES

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

2.2. Accountant:

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

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

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

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

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

2.2.6. Calculates and transfers taxes and fees to the federal, regional and local budgets, insurance premiums to state extra-budgetary social funds, payments to banking institutions, funds for financing capital investments, salaries of workers and employees, other payments and payments, as well as the allocation of funds for material incentives for employees of the enterprise.

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

Develops a working chart of accounts, forms primary documents, used to process 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 the basic techniques and methods of accounting and the technology for processing accounting information.

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

2.2.10. 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.

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

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

3. RIGHTS

3.1. The accountant has the right:

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

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

4. RESPONSIBILITY

4.1. The accountant is responsible for:

4.1.1. Failure to fulfill their functional duties.

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

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

4.1.4. Violation of the Internal Labor Regulations, fire safety and safety regulations established at the enterprise.

5. WORKING CONDITIONS

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

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

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

Job Descriptions

Job description of an accountant

Open in WORD format

I. General provisions

1. An accountant belongs to the category of specialists.

2. For the position:

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

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

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

4. The accountant must know:

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

4.2. Forms and methods of accounting at the enterprise.

4.3. Plan and correspondence accounts.

4.4. Organization of document flow in accounting areas.

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

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

4.8. Rules for the operation of computer technology.

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

4.10. Market methods of managing.

4.11. Labor legislation.

4.12. Internal labor regulations.

4.13. Rules and norms of labor protection.

5. The accountant in his work is guided by:

5.1. Regulations on the accounting department of the organization.

5.2. This job description.

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

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

II. Job Responsibilities

Accountant:

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

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

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

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

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

What are the responsibilities of an accountant

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

7. Participates:

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

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

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

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

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

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

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

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

13. Performs individual official assignments of his immediate supervisor.

III. Rights

The accountant has the right:

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

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

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

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

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

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

IV. Responsibility

The accountant is responsible for:

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

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

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

Duties and functions of an accountant + job description

Chief accountant (construction)

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

Responsibilities:

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

Requirements:

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

Conditions:

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

Job description of an accountant for implementation

1. General Provisions

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

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

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

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

1.5. The Sales Accountant reports to the Chief Accountant.

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

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

2. Job responsibilities

Implementation accountant:

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

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

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

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

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

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

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

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

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

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

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

The sales accountant has the right to:

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

Responsibilities of an accountant

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

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

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

4. Responsibility

The Sales Accountant is responsible for:

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

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

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

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

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

Qualifications

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

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

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

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

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

Job Responsibilities

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

Material Accountant:

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

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

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

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

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

Forms a working chart of accounts, develops forms of primary documents used for registration of business transactions, for which standard forms are not provided, as well as forms of documents for internal financial statements, participates in determining the content of the main techniques and methods of accounting and accounting information processing technology;

Participates in the economic analysis of the economic and financial activities of the organization according to accounting and reporting data in order to identify on-farm reserves, implement a savings regime and measures to improve document flow, develop and implement progressive forms and methods of accounting based on the use of modern computer technology, conduct inventories cash and inventory items;

Prepares data for its accounting department for reporting;

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

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

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

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

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

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

Forms and methods of accounting in the organization;

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

Organization of document flow in its accounting area;

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

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

Rules for the operation of computer technology;

Economics, organization of labor and management;

Market methods of managing;

labor legislation;

Rules and norms of labor protection.

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

The accountant has the right:

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

Make suggestions for improving the work in your area;

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

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

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

Do not accept primary documents if they are executed in violation of the requirements of the current legislation.

The accountant is responsible for:

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

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

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

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

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

The standard form below can be used as an example for compiling an accountant's job description for primary documentation, for settlements with suppliers, for accounting for goods and materials (for materials), etc.

sample job description for an accountant

I. General provisions

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

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

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

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

5. A person who has:

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

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

6. The accountant must know:

• legislative acts, departmental regulations, orders, orders and other materials on the organization of accounting;
• standards, samples and forms of documents adopted in the organization, features of their compilation, systematization, processing and storage;
• plan and correspondence of accounts;
• organization of document flow in accounting areas;
• the procedure for reflecting on the accounts of accounting operations related to the movement of fixed and cash assets, inventory items;
• labor legislation;
• rules and norms of labor protection, safety equipment, including fire safety;
• rules for the operation of computer technology;
• this job description.

II. Responsibilities of an accountant

The accountant has the following responsibilities:

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

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

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

4. Prepares and submits payment orders to the bank.

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

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

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

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

9. Systematizes data on accounting areas for reporting.

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

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

12. Follows the instructions of the immediate supervisor.

III. Rights

The accountant has the right:

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

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

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

IV. Responsibility

The accountant is responsible for:

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

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

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

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

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

V. Working conditions

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

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

material accountant

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

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

1. Accounting for materials, their consumption, receipt.

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

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

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

5. Calculation of taxes, fees, other payments.

6. Providing users of financial statements with reliable information.

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

We bring to your attention a typical example of an accountant job description, a sample of 2020. Job description of an accountant should include the following sections: general position, duties of an accountant, rights of an accountant, responsibility of an accountant.

The job description of an accountant should include the following:

Responsibilities of an accountant

1) Job responsibilities. Carries out work on maintaining accounting of property, liabilities and business transactions (accounting for fixed assets, inventories, production costs, sales of products, results of economic and financial activities, settlements with suppliers and customers, as well as for services rendered, etc. .). Participates in the development and implementation of activities aimed at maintaining financial discipline and rational use of resources. Carries out acceptance and control of primary documentation for the relevant areas of accounting and prepares them for counting processing. Reflects on the accounts of accounting operations related to the movement of fixed assets, inventory and cash. Compiles accounting cost estimates for products (works, services), identifies sources of losses and unproductive costs, prepares proposals for their prevention. It calculates and transfers taxes and fees to the federal, regional and local budgets, insurance premiums to state non-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 of funds for material incentives for employees of the enterprise. Provides managers, creditors, investors, auditors and other users of financial statements with comparable and reliable accounting information in the relevant areas (sections) of accounting. Develops a working chart of accounts, forms of primary documents used to process business transactions for which standard forms are not provided, as well as forms of documents for internal financial statements, participates in determining the content of basic accounting techniques and methods and accounting information processing technology.

The accountant must know

2) The accountant in the performance of his duties must know: legislative acts, resolutions, orders, orders, guidance, methodological and regulatory materials on the organization of accounting of property, obligations and business transactions and reporting; 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 the accounts of accounting operations related to the movement of fixed assets, inventory items and cash; methods of economic analysis of the economic and financial activities of the enterprise; rules for the operation of computer technology; economics, organization of labor and management; market methods of managing; labor legislation; labor protection rules and regulations.

Qualification requirements for an accountant

3) Qualification requirements.

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

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

1. General Provisions

1. An accountant belongs to the category of specialists.

2. A person with a higher professional (economic) education and at least 3 years of experience in the position of an accountant of the II category is accepted for the position of an accountant of the 1st category;

• category II accountant - a person who has a higher professional (economic) education without presenting requirements for work experience or a secondary professional (economic) education and at least 3 years of work experience as an accountant;
• accountant - a person who has a secondary vocational (economic) education without presenting requirements for work experience or special training in accordance with an established program and work experience in accounting and control for at least 3 years.

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

4. The accountant must know:

• legislative acts, resolutions, orders, orders, guidance, methodological and regulatory materials on the organization of accounting of property, obligations and business transactions and reporting;
• 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 the accounts of accounting operations related to the movement of fixed assets, inventory items and cash;
• methods of economic analysis of the economic and financial activities of the enterprise;
• rules for the operation of computer technology;
• economics, organization of labor and management;
• market methods of managing;
• labor legislation;
• internal labor regulations;
• rules and norms of labor protection, safety measures, industrial sanitation and fire protection.

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

• the legislation of the Russian Federation,
• the charter of the organization,
• orders and orders of employees to whom he is subordinate in accordance with this instruction,
• this job description,
• The 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 appropriate rights, duties and is responsible for the performance of the duties assigned to him.

2. Responsibilities of an accountant

Accountant:

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

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

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

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

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

6. Calculates and transfers taxes and fees to the federal, regional and local budgets, insurance premiums to state non-budgetary social funds, payments to banking institutions, funds for financing capital investments, wages of workers and employees, other payments and payments, as well as deductions 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 (sections) 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 financial statements, participates in determining the content of the main techniques and methods of accounting and accounting information processing technology.

9. Participates in the economic analysis of the economic and financial activities of the enterprise according to accounting and reporting data in order to identify on-farm reserves, implement a savings regime and measures to improve document flow, develop and implement progressive forms and methods of accounting based on the use of modern computer technology , in carrying out inventories of 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 statement of problems or their individual stages, solved with the help of computer technology, determines the possibility of using ready-made projects, algorithms, application packages that allow you to create economically sound systems for processing economic information.

13. Complies with the Internal Labor Regulations and other local regulations of the organization.

14. Comply internal rules and standards for marketing, safety, industrial sanitation and fire protection.

15. Ensures cleanliness and order in his workplace,

16. Performs within employment contract orders of employees to whom he is subordinate in accordance with this instruction.

3. Rights of an accountant

The accountant has the right:

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

• to improve the work related to the duties provided for in this instruction,
• on the encouragement of distinguished workers subordinate to him,
• on bringing to material and disciplinary responsibility of 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 duties.

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

4. Get acquainted with the draft decisions of the organization's management regarding its activities.

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

6. Other rights established by the current labor legislation.

4. Responsibility of the accountant

The accountant is responsible for the following:

1. For improper performance or non-performance of their official duties provided for by 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.

Job description of an accountant - sample 2020. Duties of an accountant, rights of an accountant, responsibility of an accountant.

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