Job description of the accountant: basic concepts.

The job description of the accountant includes information that the specialist needs to study when applying for a job. It discloses the rights and duties of personnel that must be observed in a particular position. In addition, the responsibility for violation of instructions is indicated.

According to this document, the position of accountant can be occupied by a person with at least a specialized education, experience of work from year is welcomed. A person is considered to be hired only after the director of the enterprise has signed the corresponding order. The job description of the accountant also lists the categories of basic knowledge that the specialist should possess. These include the norms of the current legislation, various methods and methods of accounting for basic and intangible assets, cash flow in cash desks and funds in bank accounts, and so on. A qualified specialist should correctly analyze not only the results of production activities, but also the situation in the market of goods and services. Of course, like every worker, an accountant is required to clearly know and comply with fire safety standards.

The job description clearly identifies the person to whom the specialist is accountable. As a rule, such is the head of this unit, that is, the chief accountant. It is the responsibility of the accounting officer to account for the movement of goods, the recording of funds in the accounts and in the cash register of the enterprise, the calculation and issuance of wages to staff, the preparation of planning and reporting documents. In addition, he must receive and group all incoming primary information, on the basis of which all operations are formalized. Each posting must be documented, nothing is simply recorded. On the shoulders of the accountant lies the calculation of the cost of finished goods, he also writes off the cost of the goods produced.

The job description states that the accountant must timely and fully pay the funds to the budget and extra-budgetary funds. It should be clearly familiar with the tax code, in order to know the rules of settlements for all types of taxation. The accountant takes part in carrying out inventory measures, develops forms of filling and forms of documents that are not standardized by a strict reporting form. Obliged upon the first demand to present the necessary documents to other units interacting with the accounting department and dependent on it. Periodically there is a revision of the goals and objectives of the company in connection with the changing market conditions. A specialist in accounting positions is engaged in analyzing the indicators of the past period and developing new strategic and tactical measures.

As a rule, instructions for work are drawn up depending on the specific task of the specialist. For example, the job description of an accountant on accounting of materials obliges him to reflect the movement of materials, the transfer of their value to finished products. For the qualitative performance of his work, he has the right to study any working documents necessary to make a decision or to compare the actual indicators with the data of past periods. Many managers welcome the initiative, that is, the specialist has the right to propose measures to improve the work process.

The job description of the accountant of the material table gives him the right to correspond with external users, including suppliers and contractors, investors and auditors. In addition, this document provides for liability for abuse of official duties or for improper performance of its obligations. The job description of the accountant provides for punishment by the legislative bodies for disclosure of the contents of documents representing commercial secrets.