In each organization, the chief accountant performs work related to cash flows, and is responsible for this. The job description of the chief accountant is a special collection of rules. It includes the requirements and knowledge that a specialist should possess. Let's get acquainted with all the necessary information in more detail.

1. The chief accountant carries out orders of the director of the enterprise.

2. When appointing or dismissing the duties of the chief accountant of the case, the affairs are transferred only after the audit of the accounts and accounting.

3. In the absence of the chief accountant for a good reason, an order should be issued to delegate his rights and duties to the deputy or other responsible person.

4. The chief accountant is prohibited to draw up and accept for execution the documentation that is contrary to the law.

Job description of the chief accountant: a list of knowledge

The considered specialist should possess a very large amount of information. It includes: legislation financial, economic, labor, accounting, tax and civil codes. It is required to know the regulations of higher bodies on financial and economic activities (financial, control and auditing services), the conduct and period of preparation of accounting and reporting (accounting, tax and statistical). Job description of the chief accountant obliges the employee to know the structure of the company, its strategies, prospects, principles of workflow, procedures, procedures and procedures for cash payments. The chief accountant must understand the economy, financial analysis, management, labor, production, be able to determine the internal reserves of the enterprise, as well as possess advanced knowledge of improving accounting (domestic and foreign). Job description of the chief accountant requires to know the primary accounting (posting), the system of reception, storage, expenditure of finance, inventory and other things, an inventory of property and obligations, basic knowledge of production technology. The accountant needs to be aware of current systems and programs for accounting and computational operations, analysis of the production and business operations of the company.

This specialist is engaged in the introduction of accounting procedures for the movement of finances and business operations. He must take into account the revenues and expenses of the organization, maintain estimates of various results of the company, check the documentation, reporting. The chief accountant is responsible for the timely and legal preparation of documentation, the compliance of the company's activities with the legislation, reliable reporting and provision of it in the appropriate time frame, the formation of the cost estimate for the goods (services). Responsible for the correct accrual and transfer of finances to budgets (local, federal, regional), the preservation of accounting records, registration and redirecting it to the archive. The chief accountant must timely conduct instructions to the employees of the enterprise for economic analysis, accounting, control, reporting. The specialist manages the employees of the accounting department, coordinates the appointment or dismissal of other persons. Performs an economic analysis of the company on the basis of relevant information and oversees the correctness of the expenditure of the payroll fund, the timeliness of terms of receivables and payables, the legal write-off of monetary losses.

His duties include: receiving, monitoring and analyzing primary documents for fixing the type of working time (time sheets), removal and verification of documents confirming the employee’s right to be absent from the workplace (patient care certificate, temporary disability, etc.). This specialist should be engaged in the calculation and payment of wages, transfer money to state and extrabudgetary funds, keep control of salary fund costs, record transactions and distribute them to 71 accounts, prepare reports and documents for the balance sheet. If necessary, provides methodological support to employees in accounting, reporting, economic analysis and control. The employee in question is subordinate to the accountant.

After reviewing the above, it will be easier for novice specialists to figure out what is required of them in the enterprise. The work of the chief accountant is very difficult and responsible, so only those who have a lot of experience and are well versed in accounting can become them.

Interesting: