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Job description of an accountant. Responsibilities of an Accountant for Materials and Fixed Assets Responsibilities of an Accountant for Fixed Assets

Lighting
29.10.2021

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. Complies with internal rules and regulations for marketing, safety, industrial sanitation and fire protection.

15. Ensures cleanliness and order in his workplace,

16. Fulfills, within the framework of the employment contract, the orders of the 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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Job description accountant any organization needs, because this specialist is in every company. The duties of an accountant vary depending on the field of activity of the company (much depends, for example, on whether it conducts trading operations), the structure of the financial and economic department, and, of course, on the site that a particular specialist is to conduct. Therefore, a sample accountant job description taken from one company may not be suitable at all for another.

Job description of an accountant

APPROVE
CEO
Surname I.O. ________________
"________"_____________ ____ G.

1. General Provisions

1.1. The accountant belongs to the category of specialists.
1.2. The accountant is appointed to the position and dismissed from it by order of the general director of the company on the proposal of the chief accountant.
1.3. The accountant reports directly to the chief accountant.
1.4. During the absence of an accountant, his rights and obligations are transferred to another official, which is announced in the order for the organization.
1.6. A person who meets the following requirements is appointed to the position of an accountant: education - higher or specialized secondary, experience of similar work from a year, knowledge of computer programs for accounting.
1.7. The accountant must know:
- legislative acts, resolutions, orders, orders, other guidance, methodological and regulatory materials on the organization of 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 the accounts of accounting operations related to the movement of fixed assets, inventory items and cash.
1.8. The accountant is guided in his activities by:
- legislative acts of the Russian Federation;
- the Charter of the company, the Internal Labor Regulations, other regulatory acts of the company;
- Regulations on the accounting department of the organization;
- orders and directives of the management;
- this job description.

2. Responsibilities of an accountant

The accountant performs the following duties:
2.1. Performs work on 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, for services rendered, etc.) .
2.2. Participates in the development and implementation of activities aimed at maintaining financial discipline and rational use of resources.
2.3. Carries out 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 movement of fixed assets, inventory and cash.
2.5. Compiles accounting cost estimates for products (works, services), identifies sources of losses and unproductive expenses, prepares proposals for their prevention.
2.6. It calculates and transfers taxes and fees to the federal, regional and local budgets, insurance premiums to state off-budget 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.
2.7. Participates in conducting an economic analysis of the economic and financial activities of the organization according to accounting and reporting data in order to identify intra-economic reserves, implement a savings regime and measures to improve document flow.
2.8. Participates in the inventory of funds, inventory items, settlements and payment obligations.
2.9. 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.
2.10. 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. Performs individual official assignments of his immediate supervisor.

3. Rights of an accountant

The accountant has the right:
3.1. Receive information, including confidential information, to the extent necessary to solve the assigned tasks.
3.2. Make proposals for improving the work related to the responsibilities provided for in this instruction.
3.3. Within the limits of his competence, report to his immediate supervisor about all the shortcomings identified in the course of his activities and make proposals for their elimination.
3.4. 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.
3.5. Require the management of the enterprise to assist in the performance of their duties and rights.

4. Responsibility of the accountant

The accountant is responsible for:
4.1. For non-performance and / or untimely, negligent performance of their duties.
4.2. For non-compliance with current instructions, orders and orders for the preservation of trade secrets and confidential information.
4.3. For violation of the internal labor regulations, labor discipline, safety and fire safety rules.
4.4. 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.
4.5. For causing material damage - within the limits determined by the current labor and civil legislation of the Russian Federation.

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

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

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

Don't know your rights?

Responsibilities of an accountant

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

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

OS accountant rights

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

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

OS accountant's responsibility

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

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

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

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

- 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 of an accountant

I. General provisions

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

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

1.3. 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 at least six months.

1.6. The accountant must be familiar with:

  • fundamentals of civil and labor legislation of the Russian Federation;
  • fundamentals of economics and management;
  • internal regulations, labor protection rules; fire safety and other types of safety at the enterprise;
  • internal regulations, orders, orders and other documentation that is directly related to the activities of an accountant;
  • organization 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 of economic analysis of the work of the organization;
  • plans and correspondence of accounting accounts.
  • skills in working with a computer and computer equipment, the Microsoft Office software package, specialized accounting services, as well as all office equipment.

II. Responsibilities of an accountant

2.1. The duties and responsibilities of an accountant include:

  • conducting financial and economic operations, accounting for liabilities and property, including registration of the acquisition and sale of products, products, inventory items, etc.;
  • cash flow accounting, as well as reflection of processes and operations related to the finances of the enterprise in the organization's accounting accounts;
  • work with cash;
  • registration, acceptance and issuance, as well as control over the movement of primary accounting documentation (accounts, acts, invoices, etc.);
  • work with banks in which 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 assistance, bonuses, sick leave, vacation, business trips, etc.);
  • preparation of accounting and tax reporting;
  • regular informing the immediate supervisor about current accounting processes, as well as timely reports of all non-standard, complex, controversial situations;
  • participation in activities for the inventory of property and financial condition of the enterprise;
  • 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 copies of it are printed out, in an amount equal to the number of accountants. Each accountant whose functions correspond to the official duties prescribed in the document must put his signature under it. In the same way, each document must be certified by the employee who is responsible for compliance with the rules and functionality prescribed in the job description and the head of the organization.

Drafting an accountant job description

The upper right part of the document is reserved for approval by the head of the enterprise. Here you should enter his position, name of the organization, last name, first name, patronymic, and also leave a line for signature with mandatory 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 the regulations, rules, orders with which the accountant must be familiar: the standards and forms of documents adopted in the organization, the rules for maintaining accounts and correspondence, the organization of accounting workflow, the rules for safety, labor protection and internal routine, etc.

Second section

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

Third section

Chapter "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.

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