Official duties of an accountant of a budgetary institution, as well as of any other enterprise, including a commercial non-state association, are contained in the relevant Instruction. When accepting a job, the employee gets acquainted with them under the signature. Next, we consider in more detail the main job duties of an accountant.
- Accountants 1 cat. A person is appointed with a higher professional (economic) education. At the same time, his work experience as a category 2 specialist is at least three years.
- Accountants 2 cat. A person is appointed with a higher professional (economic) education without making any requirements for his work experience. A specialist of category 2 can also be a citizen with secondary vocational education and work experience of at least three years.
- Accountants appoint a person with secondary vocational education. In this case, the requirements for his experience are not presented. A specialist can also be a citizen who has undergone appropriate training according to the adopted program. In this case, he should have work experience in the control and accounting of at least 3 liters.
Acceptance to the post, as well as release from it, is carried out on the basis of the order of the head on the presentation of ch. accountant.
Official duties of the accountant assume the work of the employee with various legal acts. In this regard, the specialist should know the legislative norms, orders, regulations, orders, decrees and other regulatory, methodological, guidance documents relating to the organization of accounting business transactions, liabilities and property, as well as reporting. Official duties of the accountant include work with accounts, expendable documents, movement of funds. In this regard, the employee should know the correspondence and charts of accounts, methods and forms of accounting in the enterprise, the structure of the document flow. The specialist needs to understand the rules of documenting and recording business transactions that are associated with the movement of the operating system, money and other valuables. The duties of an accountant-cashier include the implementation of expenditure and receipt of transactions using the appropriate technology. The employee should know the rules of its operation, the procedure for recording orders and other documentation, software for reporting in electronic form. Official duties of an accountant-cashier, like any other responsible employee, are made in accordance with the internal disciplinary regulations. Therefore, a specialist should be familiar with the Instructions and Disciplinary Instructions. In addition, the employee should know the labor legislation, the basics of management and management, the rules of electrical and fire safety.
In the implementation of its activities, the employee should be guided by the instructions, which set out the duties of an accountant, recommendations and rules, as well as the Regulation on accounting at the enterprise. The specialist is subordinate directly to the head of the department. In the absence of an employee, his work is performed by a person appointed in the prescribed manner. The duties of the Deputy Chief Accountant assume responsibility for the quality and timely execution of the work. At the same time, a subordinate employee acquires the appropriate rights, allowing him to exercise his skills.
Official duties of the lead accountant
The employee carries out work on the compilation and maintenance of property accounting, households. operations, property. The duties of the material accountant include the registration and control over the movement of valuables, fixed assets, the reception and distribution of assets. The specialist keeps track of production costs, performance, checks calculations with customers and suppliers. Official duties of the accountant on materials include inventory, recalculation, control over rational use of resources. The specialist reflects on the accounts of the operation, which relate to the movement of fixed assets, money and other values. The duties of the employee include the preparation of the accounting calculation of the cost of goods, services or works performed by the enterprise. At the same time, the specialist detects the sources of losses and overheads, develops proposals for their prevention.
Work with deductions
The company's accountant charges and sends fees and taxes to local, federal, and regional budgets, insurance companies, and extra-budgetary funds. The specialist generates payments to banking organizations, funds to finance capital investments. His responsibilities also include the calculation of staff salaries. The specialist makes other payments and payments, makes deductions for material incentives for company employees.
Participation in events
The accountant, along with other competent employees, carries out the analysis of financial and economic activity of the enterprise on the basis of accounting and reporting data. This assessment is necessary to detect the internal reserves of the organization, the adoption of the economy mode, as well as the introduction of methods for improving the workflow. The accountant participates in the development and implementation of progressive forms and methods of accounting based on the use of modern VT tools.
Work with information
The accountant is required to provide managers, auditors, investors, lenders and other interested users of financial statements with accurate, complete, comparable information on the relevant accounting sites. The employee prepares data for the formation of annual and quarterly documentation, controls its safety, carries out its registration according to the established rules. The specialist performs activities for the compilation, synthesis and storage of the information base of the enterprise, makes adjustments to the regulatory and reference information used in processing.
They allow the accountant to perform their duties. In particular, the powers of a specialist include:
- Acquaintance with the projects of decisions of the managers of the enterprise, which concern its activity.
- Making suggestions for improving work related to the duties of an accountant.
- Report on the identified deficiencies and the development of measures to address them.
The accountant, among other things, has the right to send in person or through subordinate employees requests to obtain the necessary information and documents relating to his activities in the authorized services. A specialist can also involve employees of all or individual structural divisions of an enterprise to solve the tasks assigned to him, if this provision is provided for in the Guidelines for departments. If this prescription is absent, the accountant may carry out the indicated measures only with the consent of the management. The specialist may require the authorities to assist in the performance of their work, to create the necessary conditions for carrying out activities within their competence.
The accountant must strictly abide by the law and the instructions of the Instruction. For non-performance or inadequate performance of the work the specialist bears the responsibility. For violations that will be committed by an employee in the course of his activities, various disciplinary, administrative or criminal penalties may be applied. In the event of material damage to the enterprise, the accountant is liable within the regulations of the civil and labor legislation of the Russian Federation.