Functional and official duties of the accountant

An accountant is an expert whose duty is documentary management of economic and financial accounting at the enterprise. In his work, the accountant strictly follows the established rules of the current legislation.

The main areas of accounting activities include: fixed assets, wages, cash, currency operations and a warehouse.

In addition, many large enterprises have a whole staff of highly qualified accountants, each of whom deals with a certain type of activity, while each accountant has his job responsibilities:

• Accounting;
• Reception and control of all primary documentation ;
• payroll preparation;
• The implementation of transactions that are associated with the movement of cash and fixed assets, as well as various commodity and material assets;
• The transfer of funds to insurance services, the tax service, trade union or pension funds.

Accountant's functional duties :

• Ability to handle large cash flows;
• Knowledge of the tax and labor code;
• Work in special accounting programs;
• Compulsory knowledge of the basics of statistics, economics and mathematics.

A qualified accountant who is well versed in all types of accounting and, accordingly, tax legislation, is an indispensable employee in the enterprise. Such professionals, after a while, rightfully occupy the position of chief accountant. But as a result, the accountant's responsibility also increases.

Accountant duties

The duties of an accountant include:

• Accounting at the enterprise;
• Participation in the development and further activities directly aimed at the rational and proper use of resources;
• The reception and monitoring of the primary documentation;
• The reflection on the accounts of transactions related to the constant movement of cash and fixed assets, inventories;
• Calculation and further transfer of taxes and other charges to the local and federal budgets, various payments to banking institutions, insurance contributions to extra-budgetary state funds, payroll and other;
• Providing investors, creditors, managers, auditors with reliable accounting statements.

In addition, the duties of an accountant include: the development of a working chart of accounts; Participation in the implementation of economic analysis of financial and economic activities of the organization; Preservation of documents; Formation, accumulation and maintenance of the database on the accounting of the organization; Execution of individual orders of the head.

Duties of the accountant on materials

Depending on the direction of accounting, accountants in an enterprise can carry out a certain type of activity, so they have their responsibilities. The duties of an accountant on materials include the conduct of documentary audits of the economic activities of the organization for the implementation of accounting records of the property existing in the enterprise, the timely processing of the audit results obtained, the provision of the necessary recommendations to facility managers to eliminate the discovered causes of deficiencies and violations, control the reliability of accounting for fixed and materiel , registration of credit and debit documents, expense reports and etc. ugoe.

The accountant bears material responsibility to the organization-employer, as well as to state and non-state control bodies.