Director of MKU "Cash Settlement Center"
Rodionovo-Nesvetaysky district
____________ ___________
signature (full name)
2015
JOB DESCRIPTION
accountant (accounting section: operations on disposal and transfer of non-financial assets; other operations)
1.General provisions
1.1. This job description defines the functional responsibilities, rights and responsibilities of an accountant in the accounting area: operations for the disposal and transfer of non-financial assets; other operations (hereinafter referred to as accountant).
1.2. An accountant is appointed and dismissed in accordance with the procedure established by current labor legislation by the Director of the institution.
1.3. The accountant reports directly to the head of the department accounting and reporting - to the chief accountant.
1.4. A person is appointed to the position of accountant who has:
1.4.2. Accountant category II: higher professional (economic) education without requirements for work experience or secondary vocational (economic) education and work experience as an accountant for at least 3 years.
1.4.3. Accountant: secondary vocational (economic) education without requirements for work experience or special training according to an established program and work experience in accounting and control of at least 5 years.
1.5. An accountant must know:
Legislative acts, regulations, instructions, orders, guidelines, methodological and regulatory materials on organizing accounting of business transactions and reporting;
Forms and methods of accounting in an organization;
Orders of the Ministry of Finance of Russia: "On approval of the Unified Chart of Accounts for public authorities (state bodies), local governments, management bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions and Instructions for its application", "On approval forms of primary accounting documents and accounting registers used by public authorities ( government agencies), local government bodies, management bodies of state extra-budgetary funds, state (municipal) institutions, and Guidelines on their use";
Resolution of the Ministry of Labor of the Russian Federation "On approval of lists of positions and work replaced or performed by employees with whom the employer can enter into written agreements on full individual or collective (team) financial responsibility, as well as standard forms of agreements on full financial responsibility", Order of the Ministry of Transport of the Russian Federation "On approval of mandatory details and the procedure for filling out travel documents";
Resolution of the State Statistics Committee of the Russian Federation "On approval of unified forms of primary accounting documentation for accounting of labor and its payment, fixed assets and intangible assets, materials, low-value and wearable items, capital construction work";
Plan and correspondence of accounts;
Organization of document flow in accounting areas;
The procedure for documenting and reflecting on accounting accounts transactions related to the movement of fixed assets, commodity material assets And cash;
Methods economic analysis economic and financial activities of the organization;
Rules for the operation of computer equipment;
Economics, labor organization and management;
Market methods of management;
Labor legislation;
Labor protection rules and regulations.
1.6. An accountant in his activities is guided by:
Legislation Russian Federation, Rostov region and regulatory legal acts of the Rodionovo-Nesvetaysky district;
Charter of the MKU “Cash Settlement Center” of the Rodionovo-Nesvetaysky district;
This job description.
1.7. During the absence of an accountant (vacation, illness, etc.), his duties are performed by an employee appointed in the prescribed manner, who acquires the corresponding rights and is responsible for failure to perform or improper performance of the duties assigned to him in connection with the replacement.
2.
Job responsibilities
2.1. The accountant performs the work of maintaining accounting records in the accounting area:
operations on disposal and transfer of non-financial assets;
other operations.
2.1.1. The main directions are:
2.1.1.1. Accounting for investments (investments) in financial assets, including investments (investments) in the amount of actual costs of the institution in objects of non-financial assets, including when transferring the powers of the state (municipal) customer to conclude and execute on behalf of the corresponding public legal formation of state (municipal) contracts on behalf of these bodies when making budget investments in objects of state (municipal) property, the amount of which will subsequently form the initial cost of shares and other forms of participation in capital, accepted for accounting as objects of non-financial assets, in including when transferring the powers of the state (municipal) customer to conclude and execute, on behalf of the corresponding public legal entity, state (municipal) contracts on behalf of these bodies when making budgetary investments in state (municipal) property objects owned by the Russian Federation, constituent entities of the Russian Federation Federations, municipalities.
Analytical accounting of the account is maintained in the Multigraph Card in the context of the costs of forming investments in financial assets for each counterparty.
Account credit transactions are reflected in the Other Transactions Journal.
2.1.1.2. Accounting for transactions with material objects related to fixed assets on inventory cards opened for the corresponding objects (group of objects) of fixed assets, with the exception of objects of the library collection and objects of movable property worth up to 3,000 rubles inclusive, in the context of financially responsible persons and types of property.
Accounting for transactions on disposal and transfer of fixed assets in the Journal of transactions on disposal and transfer of non-financial assets.
2.1.1.3.Accounting for transactions with intangible assets in Inventory card accounting of fixed assets.
Accounting for transactions on disposal and transfer of intangible assets in the Journal of transactions on disposal and transfer of non-financial assets.
2.1.1.4. Accounting for objects of non-financial assets that are not products of production, the property right to which must be assigned in the prescribed manner (land, subsoil, etc.) to the institution, used by it in the course of its activities.
Analytical accounting of non-produced assets in the Inventory card for accounting of fixed assets.
Accounting for transactions on disposal and transfer of objects of non-produced assets in the Journal of transactions on disposal and transfer of non-financial assets.
2.1.1.5. Accounting for information on the accrued amount of depreciation of non-financial asset objects accepted by the institution for accounting.
Analytical accounting of accrued depreciation of non-financial assets in the Turning Sheet for non-financial assets.
Depreciation transactions of non-financial assets reflected in the Journal of transactions on disposal and transfer of non-financial assets.
2.1.1.6. Accounting for material assets in the form of raw materials, materials acquired (created) for use (consumption) in the process of the institution’s activities, (or) for the manufacture of other non-financial assets, as well as finished products produced by the institution and goods purchased for sale.
Analytical accounting of material inventories by their groups (types), names, grades and quantities, in the context of financially responsible persons and (or) storage locations, taking into account the provisions stipulated by industry specifics.
Accounting for transactions on disposal and transfer of inventories in the Journal of transactions on disposal and transfer of non-financial assets.
2.1.1.7. Accounting for investments (investments) in the amount of actual costs of the institution in objects of non-financial assets during their acquisition, construction (creation), modernization (reconstruction, including elements of restoration, technical re-equipment, completion, retrofitting), manufacturing, as well as costs associated with the implementation of research, development, and technological work, which will subsequently be accepted for accounting as objects of non-financial assets.
Analytical accounting of the account in the Multigraph Card in the context of types (codes) of costs for each object of non-financial assets under construction (reconstructed, modernized), acquired (manufactured, created).
Accounting for transactions involving the recognition of non-financial assets (increasing the initial (book) value of non-financial assets) in the amount of actual investments made in the Journal of transactions on disposal and transfer of non-financial assets.
2.1.1.8. Accounting for actual investments (investments) in non-financial assets related to the acquisition, gratuitous receipt, new construction (manufacturing) and reconstruction, including elements of restoration, technical re-equipment, modernization, completion, additional equipment of buildings and structures, machinery and equipment, vehicles, production and business equipment, library collections, other fixed assets, as well as precious metals and precious stones, jewelry and other valuables.
2.1.1.9. Accounting for operations to form the cost of finished products, work performed, services provided.
Analytical accounting of the account in the Multigraph Card in the context of the types of finished products produced by the institution, work performed, services by type (codes, if any) of expenses.
Accounting for operations for the formation of the cost of finished products (work performed, services provided), operations for accepting finished products for accounting, including reflection of deviations in the actual cost from the planned (normative-planned) cost, as well as operations for attributing the formed cost of costs incurred general expenses, costs of circulation to the corresponding accounts of the financial result in the Journal for other transactions.
Accounting for the institution's costs in the manufacture of finished products, performance of work, provision of services, general business expenses, distribution costs in accordance with the content of the fact of economic life: in the Journal of transactions for wages, the Journal of transactions of settlements with suppliers and contractors, the Journal of transactions of settlements with accountable persons; Journal of transactions on disposal and transfer of tangible assets, in the Journal of other transactions.
2.1.1.10. Accounting for tangible objects of non-financial assets shipped by suppliers, but not received by the end of the reporting period at the institution, when making settlements with suppliers under the terms of a state (municipal) contract (agreement), providing for the transfer of ownership of the shipment, regardless of the receipt of material valuables by an institution, under a letter of credit, as well as when transferring (receiving) objects of non-financial assets through centralized supply.
Analytical accounting of non-financial assets in transit for individual suppliers on the Card of quantitative and total accounting of material assets.
Accounting for transactions on disposal and movement of non-financial assets in transit, in the Journal of transactions on disposal and movement of non-financial assets.
Accounting for transactions for the receipt of non-financial assets in transit in accordance with the content of the fact of economic life: in the Journal of settlements with suppliers and contractors; in the Journal for other transactions.
2.1.2. Participates in the development and implementation of activities aimed at maintaining financial discipline and rational use of resources.
2.1.3. Receives and controls primary documentation in the relevant area of accounting and prepares them for accounting processing.
2.1.4. Reflects on the accounting accounts transactions related to operations on the Cash account; settlement transactions with accountable persons; other operations.
2.1.5. Develops a working chart of accounts, forms primary documents, used to formalize business transactions for which standard forms are not provided, as well as document forms for internal financial statements, participates in determining the content of basic techniques and methods of accounting and processing technology accounting information.
2.1.6. 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.
2.1.7. 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.
2.1.8. Participates in the formulation of the economic formulation of problems or their individual stages, solved with the help of computer technology, determines the possibility of using ready-made projects, algorithms, application software packages that allow the creation of economically sound systems for processing economic information.
3.Rights
3.1. The accountant has the right:
3.1.1. Demand that the management of the institution provide assistance in the performance of their official duties.
3.1.2. Improve your skills.
3.1.3. Get acquainted with draft decisions of the institution’s management relating to its activities.
3.1.4. Submit proposals on issues related to your activities for consideration by your immediate supervisor.
3.1.5. Receive from employees of the institution the information necessary to carry out their activities.
4. Responsibility
4.1. The accountant is held accountable:
For improper performance or failure to fulfill one’s job duties as provided for in this job description - in the manner established by the current labor legislation of the Russian Federation;
For offenses and crimes committed in the course of their activities - in the manner established by the current administrative, criminal and civil legislation of the Russian Federation;
For causing material damage - in the manner established by the current labor legislation of the Russian Federation.
5. Final provisions
The employee is familiarized with this job description upon hiring (before signing the employment contract).
The fact that the employee has read this job description is confirmed in a copy job description kept by the employer.
I have read the job description: _____________ _______________
signature (full name)
Date: __________
Posted On 01/18/2018
The job description of an accountant determines the duties, rights, responsibilities and working conditions of the person appointed to this position. Functional responsibilities may vary depending on the specifics of the organization’s work, and therefore are reviewed on a case-by-case basis.
The standard form given below can be used as an example for drawing up a job description for an accountant for primary documentation, for payments to suppliers, for inventory accounting (based on materials), etc.
1. An accountant belongs to the professional category “specialists”.
2. An 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 upon the proposal of the chief accountant.
3. The accountant reports directly to the chief accountant or the head of the relevant department 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 order for the organization.
5. A person who has:
5.2. Accountant category II: higher professional (economic) education without requirements for work experience or secondary vocational (economic) education and work experience as an accountant for at least 3 years.
5.3. Accountant: secondary vocational (economic) education without requirements for work experience or special training according to an established program and work experience in accounting and control of at least 3 years.
6. An accountant must know:
- legislative acts, departmental regulations, orders, orders and other materials on the organization of accounting;
- standards, samples and forms of documents adopted by the organization, features of their preparation, systematization, processing and storage;
- plan and correspondence of accounts;
- organization of document flow in accounting areas;
- the procedure for reflecting on the accounting accounts transactions related to the movement of fixed and cash assets, inventory items;
- labor legislation;
- labor protection rules and regulations, safety precautions, including fire safety;
- this job description.
II. Job responsibilities of an accountant
The accountant performs the following duties:
1. Maintains accounting records of property, liabilities and business operations (accounting for fixed assets, inventory, product sales, cash flow, production costs, etc.).
2. Receives, controls and prepares primary documentation for counting processing.
3. Reflects on the accounting accounts 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 registration of business and other transactions for which standard forms are not provided.
6. Accrues and transfers taxes and fees to budgets of various levels, insurance contributions 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 by areas of accounting for reporting.
10. Participates in the inventory of funds and inventory items.
11. Engaged in the formation, maintenance and storage of accounting documentation.
12. Follows the orders of the immediate supervisor.
III. Rights
The accountant has the right:
1. Participate in the discussion of issues included in his job responsibilities.
3. Inform your immediate supervisor of the shortcomings identified during the work process and make proposals for their elimination.
4. Receive assistance from the organization’s management in the performance of their official duties.
IV. Responsibility
The accountant is responsible for:
1. Failure to perform or not fully perform one’s official duties.
2. Failure to comply with orders, instructions and orders of the immediate supervisor or administration of the organization.
3. Violation of the organization’s internal labor regulations, labor discipline or safety regulations.
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 may go on business trips (including local ones) when production needs arise.
A materials accountant maintains accounting records of the organization's materials: their turnover, cost calculation, receipt, transfer, in accordance with legal requirements. It is designed to promote the thrifty use of enterprise resources.
When drawing up a job description for a materials accountant, you can use the following list of functional responsibilities:
1. Maintaining accounting records of materials, their consumption, receipt.
2. Participation in activities aimed at maintaining financial discipline and rational use of resources.
3. Reception and control of primary documentation, its preparation for processing.
4. Fixing operations for accounting materials on the company’s accounts, preparing calculations for the actual cost of materials.
5. Calculation of taxes, fees, and other payments.
6. Providing users of financial statements with reliable information.
7. Formation and maintenance of a database of accounting information in accordance with established standards.
The accountant for the fixed assets site belongs to the category of specialists;
A person with a higher professional education and at least 1 year of work experience is appointed to the position of accountant for a fixed assets site.
Must know:
JOB DESCRIPTION OF AN 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 and dismissed in accordance with the procedure established by current labor legislation by order of the director of the enterprise.
1.3. The accountant reports directly to _____________________.
1.4. A person is appointed to the position of Accountant who has:
1.4.2. Accountant category II: higher professional (economic) education without requirements for work experience or secondary vocational (economic) education and work experience as an Accountant for at least 3 years.
Job descriptions for accounting employees
Accountant: secondary vocational (economic) education without requirements for work experience or special training according to an established program and work experience in accounting and control of at least 3 years.
1.5. An accountant must know:
Legislative acts, regulations, orders, orders, guidelines, methodological and regulatory materials on organizing accounting of property, liabilities and business transactions and reporting;
Plan and correspondence of accounts;
Organization of document flow in accounting areas;
The procedure for documenting and reflecting on accounting accounts transactions related to the movement of fixed assets, inventory and cash;
Methods of economic analysis of economic and financial activities of an 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 an Accountant are determined on the basis and to the extent of the qualification characteristics for the position of an Accountant and can be supplemented and clarified when preparing a job description based on specific circumstances.
2.2. Accountant:
2.2.1. Performs work on maintaining accounting records of property, liabilities and business operations (accounting for fixed assets, inventory, production costs, sales of products, results of economic and financial activities, settlements with suppliers and customers, as well as for services provided, etc. .).
2.2.2. Participates in the development and implementation of activities aimed at maintaining financial discipline and rational use of resources.
2.2.3. Receives and controls primary documentation for the relevant areas of accounting and prepares them for accounting processing.
2.2.4. Reflects on the accounting accounts transactions related to the movement of fixed assets, inventory and cash.
2.2.5. Prepares reporting estimates of the cost of products (works, services), identifies sources of losses and unproductive costs, and prepares proposals for their prevention.
2.2.6. Accrues and transfers taxes and fees to the federal, regional and local budgets, insurance contributions to state extra-budgetary social funds, payments to banking institutions, funds to finance capital investments, wages of workers and employees, other payments and payments, as well as deductions for material incentives for enterprise employees.
2.2.7. Provides managers, creditors, investors, auditors and other users of financial statements with comparable and reliable accounting information in the relevant areas (areas) of accounting.
Develops a working chart of accounts, forms of primary documents used for registration of business transactions for which standard forms are not provided, as well as forms of documents for internal accounting reporting, participates in determining the content of basic techniques and methods of accounting and technology for processing accounting information.
2.2.9. Participates in conducting an economic analysis of the economic and financial activities of an enterprise based on accounting and reporting data in order to identify on-farm reserves, implement savings regimes and measures to improve document flow, in the development and implementation of progressive forms and methods of accounting based on the use of modern computer technology, in conducting inventories of cash and inventory items.
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 formulation of problems or their individual stages, solved with the help of computer technology, determines the possibility of using ready-made projects, algorithms, application software packages that allow the creation of economically sound systems for processing economic information.
3. RIGHTS
3.1. The accountant has the right:
3.1.1. Take part in the discussion of issues included in his functional responsibilities.
3.1.2. Make suggestions and comments on how to improve activities in the assigned area of work.
4. RESPONSIBILITY
4.1. The accountant is responsible for:
4.1.1. Failure to fulfill one's functional duties.
4.1.2. Inaccurate information about the status of fulfillment of received tasks and instructions, violation of deadlines for their execution.
4.1.3. Failure to comply with orders, instructions from the director of the enterprise, instructions and assignments from ________________________.
4.1.4. Violation of internal labor regulations, rules against fire safety and safety precautions installed at the enterprise.
5. WORKING CONDITIONS
5.1. The Accountant's work schedule is determined in accordance with the Internal Labor Regulations established at the enterprise.
5.2. Due to production needs, the Accountant may be sent on business trips (including local ones).
Other instructions in the section:
- Job description of the manager of the sorting platform of railway transport;
- Job description of the head of the sales department;
- Job description of an office manager.
Job Descriptions
Accountant job description
Open in WORD format
I. General provisions
1. An accountant belongs to the category of specialists.
2. For the position:
A person is appointed as an accountant; a person is appointed who has a secondary vocational (economic) education without presenting requirements for work experience or special training according to an established program and work experience in accounting and control of at least 3 years;
Accountant of category II - a person who has a higher professional (economic) education without presenting requirements for work experience or secondary vocational (economic) education and work experience as an accountant for at least 3 years;
3. Appointment to the position of accountant and dismissal from it is made by order of the director of the enterprise upon the recommendation of the chief accountant.
4. An accountant must know:
4.1. Legislative acts, resolutions, orders, orders, other guidance, methodological and regulatory materials on the organization of accounting of property, liabilities and business transactions and reporting.
4.2. Forms and methods of accounting at an enterprise.
4.3. Plan and correspondence of accounts.
4.4. Organization of document flow in accounting areas.
4.5. The procedure for documenting and reflecting on accounting accounts transactions related to the movement of fixed assets, inventory and cash.
4.6. Methods of economic analysis of economic and financial activities of an enterprise.
4.8. Rules for the operation of computer equipment.
4.9. Fundamentals of economics, labor organization and management.
4.10. Market methods of management.
4.11. Labor legislation.
4.12. Internal labor regulations.
4.13. Labor protection rules and regulations.
5. An 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 corresponding structural unit of the main accounting department.
7. During the absence of an accountant (vacation, illness, etc.), his duties are performed by a person appointed in the prescribed manner, who acquires the corresponding rights and is responsible for the quality and timeliness of fulfillment of the duties assigned to him.
II. Job responsibilities
Accountant:
1. Performs work on maintaining accounting records of property, liabilities and business operations (accounting for fixed assets, inventory, production costs, sales of products, results of economic and financial activities; settlements with suppliers and customers, for services provided, etc. .).
2. Participates in the development and implementation of activities aimed at maintaining financial discipline and rational use of resources.
3. Receives and controls primary documentation for the relevant areas of accounting and prepares them for accounting processing.
4. Reflects on the accounting accounts transactions related to the movement of fixed assets, inventory and cash.
5. Compiles reporting estimates of the cost of products (works, services), identifies sources of losses and unproductive expenses, prepares proposals for their prevention.
What are the job responsibilities of an accountant?
Accrues and transfers taxes and fees to the federal, regional and local budgets, contributions to state extra-budgetary social funds, payments to banking institutions, funds to finance capital investments, wages of workers and employees, other payments and payments, as well as deductions for material incentives for enterprise employees.
7. Participating:
7.1. In conducting an economic analysis of the economic and financial activities of an organization based on accounting and reporting data in order to identify intra-economic reserves, implement savings regimes and 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. Conducting inventories of cash, inventory, 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 (areas) 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 accounting reporting, participates in determining the content of basic techniques and methods of accounting and technology for processing accounting information.
10. Prepares data on the relevant areas of accounting for reporting, monitors the safety of accounting documents, draws them up in accordance with the established procedure for transfer to the archive.
11. Performs work on the formation, maintenance and storage of a database of accounting information, makes changes to reference and regulatory information used in data processing.
12. Participates in the formulation of the economic formulation of problems or their individual stages, solved with the help of computer technology, determines the possibility of using ready-made projects, algorithms, application software packages that allow the creation of economically sound systems for processing economic information.
13. Performs individual official assignments of his immediate superior.
III. Rights
The accountant has the right:
1. Get acquainted with the draft decisions of the enterprise management concerning its activities.
2. Make proposals for improving work related to the responsibilities provided for in these instructions.
3. Within the limits of your competence, inform your immediate supervisor about all shortcomings identified in the course of your activities and make proposals for their elimination.
4. Request personally or on behalf of the chief accountant from heads of departments and specialists information and documents necessary to fulfill 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 manager).
6. Demand that the management of the enterprise provide assistance in the performance of their official duties and rights.
IV. Responsibility
The accountant is responsible for:
1. For improper performance or failure to fulfill one’s job duties provided for in this job description - within the limits 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.
Responsibilities 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 accounting several legal entities (general contracting, construction of a cottage village) in full
- Monitoring changes in accounting and tax legislation
- Timely preparation and submission of tax, accounting and statistical reporting
- Organization of document flow (with the specifics of construction document forms)
- Control of registration of primary documents for accounting of construction work
- Checking estimate documentation for construction, installation and design work
- Verification of work completion certificates in form KS-2, KS-3 from contractors
- Ensuring and monitoring the correctness and timeliness of reflection of financial and economic transactions in the accounting system
- Tax planning, tax optimization
- Monitoring prices for materials and equipment
- Cost accounting for construction projects; interaction with inspection authorities
Requirements:
- Higher education (economic, financial)
- Required - experience as a chief accountant in a construction company - at least 5 years
- Confident 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 sales accountant
1. General provisions
1.1. A sales accountant belongs to the category of specialists.
1.2. Qualification requirements.
Accountant of category I: higher professional (economic) education and work experience as an accountant of category II for at least 3 years.
Accountant category II: higher professional (economic) education without requirements for work experience or secondary vocational (economic) education and work experience as an accountant for at least 3 years.
Accountant: secondary vocational (economic) education without requirements for work experience or special training according to an established program and work experience in accounting and control of at least 3 years.
1.3. The sales accountant must know:
- legislative acts, regulations, orders, orders, guidelines, methodological and regulatory materials on organizing accounting for sales of products (goods, works, services) and reporting in this area;
- forms and methods of accounting at the enterprise;
- plan and correspondence of accounts, in particular, for accounting for sales of products (goods, works, services);
- organization of document flow in this area of accounting;
- the procedure for documenting and reflecting in the accounting accounts the receipt and disposal of products (goods, works, services);
- methods of economic analysis of the financial and economic activities of an enterprise;
- rules for operating computer equipment;
- economics, labor organization and management;
- market methods of management;
- labor legislation;
- labor protection rules and regulations.
1.4. Appointment to the position of sales accountant and dismissal from the position are made by order general director on the recommendation of 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 person appointed in the prescribed manner.
This person acquires the corresponding rights and bears responsibility for the improper performance of the duties assigned to him.
2. Job responsibilities
Sales accountant:
2.1. Performs accounting work in accordance with the requirements of current legislation in terms of accounting for sales 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. Receives and controls primary documentation for the relevant areas of accounting and prepares them for accounting processing.
2.4. Reflects in the accounting accounts transactions related to the sale of products (goods, works, services).
2.5. Prepares reporting estimates of the cost of products (goods, works, services), identifies sources of losses and unproductive costs, and 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 (areas) of accounting.
2.7. Develops a working chart of accounts, forms of primary documents used for registration of business transactions for which standard forms are not provided, as well as forms of documents for internal accounting reporting, participates in determining the content of basic techniques and methods of accounting and technology for processing accounting information.
2.8. Participates in conducting an economic analysis of the economic and financial activities of an enterprise based on accounting and reporting data in order to identify on-farm reserves, implement savings regimes and measures to improve document flow, in the development and implementation of progressive forms and methods of accounting based on the use of modern computer technology, in conducting inventories of cash and inventory items.
2.9. Prepares data on the relevant area 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 software packages that allow the creation of economically sound systems for processing economic information.
The sales accountant has the right:
3.1. Request and receive from structural units information, reference and other materials necessary to perform the duties provided for in this Job Description.
Job responsibilities of an accountant
Get acquainted with the documents defining his rights and responsibilities for his position, criteria for assessing the quality of performance of official duties.
3.3. Submit proposals for improvement of work related to the responsibilities provided for in these Instructions for consideration by management.
3.4. Require the management of the enterprise to provide organizational and technical conditions and prepare the established documents necessary for the performance of official duties.
4. Responsibility
The sales accountant is responsible for:
4.1. For improper performance or failure to fulfill one’s official duties as provided for in 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.
Labor law does not regulate the development of special documents defining the duties, rights and responsibilities of each specialist at the enterprise. However, in practice, the job description of a materials accountant is an organizational and administrative document, familiarity with which occurs at the time of concluding an employment contract.
Sample job description for materials accountant
I approve
[job title, signature, transcript of the person authorized for approval - usually the manager]
[endorsement date]
Job description of an accountant for materials [name of organization, institution]
The basis for the development and approval of this job description are the norms of the Labor Code of the Russian Federation, Order of the Ministry of Labor No. 1061n dated December 22, 2014. When drafting, other regulations are also involved that define the legal relationship between the employer and the employee.
1. General provisions
1.1. The basis for the appointment is an order from the head of the institution.
1.2. The applicant is subject to a mandatory requirement for secondary vocational education in the field of finance, confirmed by a diploma. Seniority and experience in the accounting field do not matter.
1.3. The specialist is subordinate to the chief accountant of the enterprise.
1.4. The theoretical training of an accountant in materials should include general issues of law and economics, as well as special issues:
- on working in specialized accounting programs;
- by correspondence of accounts in accordance with accounting policy companies when reflecting transactions with materials;
- on the specifics of the documentation support of the process (invoices, write-off acts, requirements for issuance, etc.);
- according to the rules for acceptance, posting and ensuring the safety of materials received or sent to counterparties;
- according to the rules of interaction with debtors and creditors;
- on the nuances of the inventory process regarding materials received from suppliers or transferred to consumers.
2. Job responsibilities
The functionality of an accountant for materials [name of organization, institution] is presented:
2.1. Maintaining accounting records for materials owned by the company.
2.2. Calculation of the actual cost of materials.
2.3. Reception and processing of primary documentation.
2.4. Reflection on the accounting accounts of all transactions with materials.
2.5. Calculation based on the actual cost of materials, taking into account the costs incurred.
2.6. Drawing up reconciliation reports with counterparties.
2.7. Preparation of reports within the framework of its activities.
2.8. Resolving issues of receivables and payables.
2.9. Inventory of materials.
2.10. Maintaining and storing documentation.
2.11. [Other functionality taking into account the specifics of the institution’s work].
3. Rights
The materials accountant is authorized to demand and receive:
3.1. Full social package provided for by regulations labor law RF.
3.2. Reports and other information about the functioning of the company necessary to fulfill assigned duties from your boss or from other departments directly.
3.3. Support for the manager in implementing the functionality and exercising the rights provided for in this document.
3.4. Draft administrative documents and local acts of the organization affecting its activities.
3.5. Participate in meetings regarding materials handling issues.
3.6. Equipment and a workplace that complies with SanPiN standards, as well as other conditions for the implementation of functionality in full.
3.7. Advanced training through participation in courses, seminars and other training forms.
3.8. [Other rights provided for by internal local acts of the institution].
4. Responsibility
The current norms of the Labor Code, the Criminal Code, the Code of Administrative Offenses, and the Civil Code of the Russian Federation make it possible to hold a materials accountant accountable for:
4.1. For negligence or complete neglect of your duties under these instructions.
4.2. For violation of the law in the process of performing assigned functions.
4.3. For causing damage to the employer's property.
The development of the job description was carried out on the basis of [name, number and date of the document].
Head of HR: [transcript] [signature] [date of compilation]
Agreed: [position] [transcript] [signature] [date of approval]
I have read the instructions: [transcript] [signature] [date of reading]
FILES
Assignment of job description
A job description is one of the means of managing the work of subordinates, carefully outlining the range of their responsibilities and powers. It is this document that is used to determine the degree of guilt of an employee in controversial situations. The more carefully and accurately all sections and points of the job description are spelled out, the better.
Rules for drawing up job descriptions
This document does not have unified form Therefore, each company has the right to independently develop job descriptions for its accountants, taking into account actual working conditions and the duties they perform.
Typically, the content of the document consists of four main parts:
- general provisions;
- job responsibilities;
- rights;
- responsibility.
However, the compiler has the right to expand the number of sections.
The instructions are drawn up in a single copy, agreed upon with the employee’s immediate superior and approved by the head of the enterprise. After this, each accountant is introduced to the text against signature, handing him a copy of the document.
Recommendations for the design and content of the job description of a materials accountant
In the header of the document (upper right part) the approval visa is affixed by the head of the enterprise or his deputy responsible for personnel policy issues. The stamp “I approve” is supplemented by the name of the position, signature and transcript, as well as the date of endorsement of the document. The full name of the circular is indicated in the center on a new line. The first paragraph contains a list of regulations, taking into account which the entire document was drawn up.
General provisions
- what category does it belong to;
- by whom and on what basis is he appointed to the position;
- to whom he reports when performing duties;
- what qualification requirements (education, work experience) must be met;
- what knowledge should he have, etc.
Job responsibilities
The central part of any job description is detailed description the functionality of an accountant, taking into account all the features of the institution’s work. If a company employs several materials accountants with differing responsibilities, this must be reflected in individual instructions. Maximum detail is the key to the absence of disputes and a clear understanding by the specialist of his work.
Rights
Effective performance of assigned duties is impossible without vesting the accountant with a certain range of powers. They are deciphered in detail in this section. In addition to the rights provided for by labor legislation, an employee may have other rights: to interact on professional issues with the administration, colleagues, etc. The same principle applies here as when drawing up the second section: the clearer and more detailed the rights are formulated, the better.
Responsibility
This section reflects possible sanctions and penalties if an accountant violates his duties. A mandatory clause is about the compliance of the measures applied with the norms of Russian labor law.
Taking into account the specifics of the institution’s work, additional sections can be identified that describe in more detail the working conditions of a particular specialist, taking into account shifts and other parameters important for the performance of the functionality. In some cases, it is advisable to reflect in a separate section the accountant’s work with documents: what journals he fills out, what reports he provides to whom and when, etc. Since operations with materials require constant contact with financially responsible persons, it is advisable to highlight in this document a special section describing interaction of the specialist with the MOL and other departments of the enterprise.
Final provisions
The last line of the job description contains a link to the document that served as the basis for its development. Below are the visas of all interested persons with a transcript and the date of signature:
- the drafter of the circular - usually an employee or head of the personnel department;
- the immediate superior who approved the document;
- materials accountant familiar with the contents of the instructions.
– a document that defines the list of duties, rights and responsibilities of specialists in accounting departments.
I CONFIRM:
General manager
LLC "Supplies Wholesale"
Shirokov/Shirokov I.A./
"12" August 2014
Accountant job description
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 a corresponding order or instruction and is regulated by the legislation of the Russian Federation in the field of labor.
1.3. The accountant's immediate superior 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 who has the necessary knowledge, skills and competence and is appointed in accordance with the procedure established by internal rules.
1.5. Requirements for an accountant: education of at least secondary specialized education, with work experience of at least two years, or higher professional education with work experience of at least six months.
1.6. The accountant must be familiar with:
- basics of civil and labor legislation of the Russian Federation;
- basics of economics and management;
- internal regulations, labor protection rules; fire safety and other types of security at the enterprise;
- internal regulations, instructions, orders and other documentation directly related to the activities of the accountant;
- organizing the company's accounting workflow;
- templates, samples and forms of various forms and documents accepted in the organization, as well as rules for their preparation, systematization and storage;
- ways and methods of accounting and tax accounting and reporting.
1.7. An accountant must have:
- skills in maintaining and preparing accounting and tax accounting and reporting;
- methods of economic analysis of the organization's work;
- plans and correspondence of accounting accounts.
- computer skills and computer technology, Microsoft Office software package, specialized accounting services, as well as all office equipment.
II. Job responsibilities of an accountant
2.1. The duties and responsibilities of an accountant include:
- conducting financial and economic transactions, accounting for liabilities and property, including registration of the acquisition and sale of products, items, inventory, etc.;
- accounting for cash flows, as well as reflecting processes and operations related to the finances of the enterprise on the organization’s accounting accounts;
- working with cash;
- registration, reception and issuance, as well as control over the movement of primary accounting documentation(invoices, acts, invoices, etc.);
- working with banks in which the company's current accounts are opened, including submitting 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;
- working with the tax base, calculating taxes and transferring them to budgets of various levels;
- calculation and transfer of insurance contributions to extra-budgetary funds (PFR, Social Insurance Fund, Compulsory Medical Insurance Fund);
- calculation of salaries and other payments to employees of the organization, incl. social in nature (financial assistance, bonuses, sick leave, vacation pay, business trips, etc.);
- preparation of accounting and tax reporting;
- regularly informing the immediate supervisor about current accounting processes, as well as timely reports of all non-standard, complex and controversial situations;
- participation in activities to inventory the property and financial condition of the enterprise;
- participation in audits, tax and other inspections initiated by both the management of the enterprise and supervisory authorities;
- timely familiarization with amendments made by law to the rules of accounting and tax accounting and reporting at enterprises, as well as their application in practice;
III. Rights
3.1. The organization's accountant has the following powers and rights:
- make to management reasoned and substantiated written proposals for improving and optimizing the work of both yourself and the enterprise as a whole;
- participate in meetings, planning meetings, meetings, discussions and other events directly related to his 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 problems;
- make constructive proposals to eliminate violations, errors, and shortcomings identified during the work process;
- sign documents within his competence;
- refuse to perform work functions if there is a threat to life or health.
IV. Responsibility
Disciplinary liability threatens the accountant for the following actions:
4.1. Neglect of performing labor duties, including complete evasion of them.
4.2. Malicious, regular violation of the internal rules established at the enterprise, work and rest regime, discipline, as well as violation of any types of safety and other regulatory regulations.
4.3. Failure to comply with orders and instructions issued by the organization’s management or 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 the above points strictly comply with the current legislation of the Russian Federation.
V. Working conditions
5.1. An accountant must obey the company’s internal rules, which detail the conditions of his work.
5.2. If necessary, the accountant may be sent on business trips.
AGREED
Deputy Director for Economic Affairs
LLC "Supplies Wholesale"
Sterkhov/Sterkhov R.A./
"12" August 2014
I have read the instructions:
Simonov Andrey Alexandrovich
Accountant at Supply Wholesale LLC
Passport 2435 No. 453627
Issued by the Department of Internal Affairs of the Leninsky district of Perm
09/14/2012 department code 123-425
Signature Simonov
"17" August 2014
FILES
Why do you need a job description?
This document has great value, both for the management of the enterprise and for the accountants themselves. It allows the first to competently coordinate and manage the work of subordinates, and the second to clearly understand work functionality and responsibility. In addition, in the event of controversial situations 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 points of the job description, are spelled out, the better.
Basic rules for an accountant's job description
Unified form of this document no, therefore enterprises can develop the job description of an accountant on their own. Due to the lack of an approved template, at different enterprises employees employed 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"
- "Job Responsibilities"
- "Rights"
- "Responsibility",
but, if desired, the management of the enterprise can add other sections.
The job description is drawn up in one copy, and if there are several accountants in the organization, then its copies are printed in an amount equal to the number of accountants. Each accountant whose functions correspond to the job responsibilities specified in the document must sign it. In the same way, each document must be certified by an employee who is responsible for compliance with the rules and functionality prescribed in the job description and the head of the organization.
Drawing up a job description for an accountant
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 a mandatory decoding. Then the title of the document is written in the center of the line.
Main part of the instructions
In the first section called "General provisions" you need to enter which category of employees the storekeeper belongs to (specialist, worker, technical staff, etc.), then indicate on the basis of what order the accountant is appointed, to whom he reports and who replaces him, if necessary (there is no need to write specific names here , it is enough to indicate the positions of authorized employees).
The next step is to enter into the document the qualification requirements that the accountant must meet (specialization, education, additional professional training), as well as length of service and work experience, with 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: standards and forms of documents accepted in the organization, rules for maintaining accounts and correspondence, organization of accounting document flow, rules on safety, labor protection and internal schedule, etc.
Second section
Second section "Job responsibilities of an accountant" directly concerns 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 an enterprise and they have different functions, you must carefully ensure that there is no duplication in job responsibilities.
Third section
Chapter "Rights" includes the powers vested in an accountant to perform his or her job effectively. Here you can separately indicate his right to interact with the organization’s management and other employees, as well as representatives of other structures if such a need arises. Rights must be spelled out in the same way as responsibilities - accurately and clearly.
Fourth section
In the section "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 comply with the framework of the law and the Labor Code of the Russian Federation.
Fifth section
The last section of the job description includes: "Working conditions"- in particular, how they are determined (for example, internal labor regulations), as well as any features, if any.
Finally, the document must be agreed upon 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, the 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 accountant details:
- 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 put a stamp on the job description.
Job description accountant Any organization needs this specialist, because every company has this specialist. The job responsibilities 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 area that a particular specialist will manage. Therefore, a sample accountant job description taken from one company may not be suitable for another.
Accountant job description
I APPROVED
General manager
Last name I.O. ________________
"________"_____________ ____ G.
1. General provisions
1.1. An accountant belongs to the category of specialists.
1.2. An accountant is appointed to a position and dismissed from it by order of the general director of the company on the recommendation 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 responsibilities are transferred to another official, as announced in the order of the organization.
1.6. A person who meets the following requirements is appointed to the position of accountant: education - higher or secondary specialized, at least one year of experience in similar work, knowledge of computer programs for accounting.
1.7. An accountant must know:
- legislative acts, regulations, orders, orders, other guidance, methodological and regulatory materials on organizing accounting of property, liabilities and business transactions and reporting;
- forms and methods of accounting at the enterprise;
- plan and correspondence of accounts;
- organization of document flow in accounting areas;
- the procedure for documenting and reflecting on accounting accounts transactions related to the movement of fixed assets, inventory and cash.
1.8. The accountant is guided in his activities by:
- legislative acts RF;
- The company’s charter, internal labor regulations, and other regulations of the company;
- Regulations on the accounting department of the organization;
- orders and instructions from management;
- this job description.
2. Job responsibilities of an accountant
The accountant performs the following duties:
2.1. Performs work on maintaining accounting records of property, liabilities and business operations (accounting for fixed assets, inventory, production costs, sales of products, results of economic and financial activities; settlements with suppliers and customers, for services provided, etc.) .
2.2. Participates in the development and implementation of activities aimed at maintaining financial discipline and rational use of resources.
2.3. Receives and controls primary documentation for the relevant areas of accounting and prepares them for accounting processing.
2.4. Reflects on the accounting accounts transactions related to the movement of fixed assets, inventory and cash.
2.5. Prepares reporting estimates of the cost of products (works, services), identifies sources of losses and unproductive expenses, and prepares proposals for their prevention.
2.6. Accrues and transfers taxes and fees to the federal, regional and local budgets, insurance contributions to state extra-budgetary social funds, payments to banking institutions, funds to finance capital investments, wages of workers and employees, other payments and payments, as well as deductions for material incentives for enterprise employees.
2.7. Participates in conducting an economic analysis of the economic and financial activities of the organization based on accounting and reporting data in order to identify intra-economic reserves, implement savings regimes and measures to improve document flow.
2.8. Participates in the inventory of funds, inventory, 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 from his immediate superior.
3. Rights of an accountant
The accountant has the right:
3.1. Receive information, including confidential information, to the extent necessary to solve assigned tasks.
3.2. Make proposals for improving work related to the responsibilities provided for in these instructions.
3.3. Within your competence, inform your immediate supervisor about all shortcomings identified in the course of your activities and make proposals for their elimination.
3.4. Request personally or on behalf of the chief accountant from department heads and specialists information and documents necessary to fulfill his official duties.
3.5. Require the management of the enterprise to provide assistance in the performance of their official duties and rights.
4. Accountant's responsibility
The accountant is responsible for:
4.1. For failure to perform and/or untimely, negligent performance of one’s official duties.
4.2. For failure to comply with current instructions, orders and regulations on maintaining trade secrets and confidential information.
4.3. For violation of 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.
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