The official duties of the accountant of a budgetary institution, as well as of any other enterprise, including a commercial non-governmental association, are contained in the relevant Instruction. When hiring, the employee gets acquainted with them under the signature. Next, let us consider in more detail the main job responsibilities of an accountant.
- Accountant 1 cat. appointed person with a higher professional (economic) education. At the same time, his work experience as a specialist of the 2nd category is not less than three years.
- Accountant 2 cat. a person with a higher professional (economic) education is appointed without presenting requirements for his length of service. A specialist of the second category can also be a citizen with a secondary vocational education and experience of at least three years.
- Accountants appoint a person with a secondary vocational education. At the same time, there are no requirements for his length of service. A citizen can also become a specialist, who has received appropriate training in the adopted program. In this case, he should have an experience of work to control and account for at least 3 liters.
Admission to the post, as well as exemption from it is carried out on the basis of the order of the head on the presentation of Ch. accountant.
The duties of an accountant assume the work of an employee with various legal acts. In this regard, the specialist should know the legislative norms, orders, orders, orders, decisions and other regulatory, methodological, guiding documents relating to the organization of accounting business transactions, liabilities and property, as well as reporting. The official duties of the accountant include working with bills, account documents, and the movement of funds. In this regard, the employee should know the correspondence and charts of accounts, methods and forms of accounting at the enterprise, the structure of the document circulation. The specialist needs to understand the rules of documenting and recording business operations, which are associated with the movement of the OS, money and other valuables. The official duties of the accountant-cashier include the implementation of expenditure and income transactions with the help of appropriate technology. The employee should know the rules of its operation, the order of accounting of orders and other documentation, software for reporting in electronic form. The official duties of the accountant-cashier, as well as any other responsible employee, are made in accordance with the internal disciplinary regulations. Therefore, a specialist should read the Instructions and Disciplinary Guidelines. In addition, the employee must know the legislation on labor, the basics of management and management, the rules of electricity and fire safety.
In carrying out its activities, the employee should be guided by the instruction, which sets out the duties of the accountant, recommendations and rules, as well as the Regulation on accounting in the enterprise. The specialist is directly subordinate to the head of the department. In the absence of an employee, his work is performed by a person appointed in accordance with the established procedure. The duties of the deputy chief accountant assume responsibility for the quality and timely execution of the work. Along with this, the subordinate employee acquires the appropriate rights, allowing him to implement his skills.
Official duties of the lead accountant
The employee carries out work on drawing up and keeping records of property, households. operations, property. The duties of the financial accountant include the registration and control over the movement of valuables, fixed assets, the reception and distribution of assets. The specialist performs the accounting of production costs, performance results, checks settlements with customers and suppliers. The duties of an accountant on materials include inventory, recalculation, control over the rational use of resources. The specialist reflects on the accounts of operations that relate to the movement of fixed assets, money and other valuables. It is the responsibility of the employee to compile a report on the cost of goods, services or works performed by the enterprise. At the same time, the specialist discovers sources of losses and unproductive expenses, develops proposals for their prevention.
Work with deductions
The company's accountant calculates and sends charges and taxes to the local, federal and regional budgets, insurance companies and off-budget funds. The specialist forms payments to banking organizations, funds to finance capital investments. His duties also include the calculation of staff salaries. The specialist makes other payments and payments, implements deductions for material incentives for employees of the company.
Participation in events
The accountant, along with other competent employees, performs an analysis of the financial and economic activities of the enterprise on the basis of accounting and reporting data. This assessment is necessary for the discovery of internal reserves of the organization, adoption of a saving regime, as well as 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 means of VT.
Working with information
The accountant is obliged to provide managers, auditors, investors, creditors and other interested users of the reporting with reliable, complete, comparable information on the relevant sites. The employee prepares the data for the formation of the annual and quarterly documentation, controls its safety, carries out its registration in accordance with established rules. The specialist carries out activities to compile, summarize and store the information base of the enterprise, make adjustments to the regulatory and reference information used in processing.
They allow the accountant to perform his duties. In particular, the authority of a specialist includes:
- Acquaintance with the draft decisions of the company's managers, which relate to its activities.
- Making proposals to improve the work related to the duties of the accountant.
- Report on identified shortcomings and development of measures to eliminate them.
The accountant, among other things, has the right to send personally or through subordinate employees requests for obtaining the necessary information and documents relating to its activities in authorized services. A specialist can also involve employees of all or some of the structural divisions of an enterprise in solving the tasks assigned to him, if this provision is provided for in the Directives for the departments. If this instruction is not available, the accountant can carry out these activities only with the management's consent. The specialist may require the authorities to provide assistance in the performance of their work, create the necessary conditions for carrying out activities within the scope of their competence.
The accountant must strictly observe the law and instructions of the Instruction. For failure to perform or improper performance of their work, the specialist is responsible. For violations that will be committed by an employee in the course of his activities, various measures of disciplinary, administrative or criminal punishment may be applied. In case of causing material damage to the enterprise, the accountant is liable within the limits of the regulatory provisions of the civil and labor legislation of the Russian Federation.