Official and functional duties of the accountant for primary documentation

This profession is considered very common these days. There are several types of accountants, and one of them is a specialist in primary documentation. It is about him and will be told further.

Who is it?

The accountant for primary documentation is far from everywhere. Often the functions of this specialist are necessary for very large enterprises or organizations where there is a whole staff or department. The duties of an accountant for primary documentation are prescribed by a special job description. The expert himself is subordinate to the chief accountant.

What exactly is the work of the specialist in question? As it is already clear from the name of the profession itself, the employee carries out labor activity with documents that are primary. This includes overhead (both income and expense), bills, payments, various certificates, etc. It is necessary to record all information about these documents in a special register or database, and then draw up new acts. Thus, the duties of the accountant for primary documentation are quite extensive, and therefore the work itself is complicated.

What kind of education is needed?

The profession of an accountant can not be obtained without a special education. In order to become an expert and perform qualitatively in accordance with the primary documentation, you must have a special diploma. Where exactly can you get it?

You can become an accountant in economics universities. There are many faculties and specialties where one could learn all the necessary information and scientific disciplines. There is another opportunity to get a diploma. This includes special courses that work in virtually any city in Russia (or another country in the CIS). They last much less time than training in a higher educational institution. The term of study here can be several months.

It should be noted, however, that the diploma of graduating from university is appreciated by employers much more. So, a person applying for a job can get a first or second professional category at once. Being an expert with high qualifications is really prestigious, especially if it is an accountant for primary documentation. Obligations and responsibilities, however, such a specialist will be much higher.

Knowledge required for work

What points should the specialist consider during the entire training period? There is a certain list of documents and regulations, the need to know which is the responsibility of the accountant for primary documentation. What can be attributed here? Here is what the special job description prescribes:

• List of basic accounting terms and concepts;
• All necessary materials, manuals and recommendations;
• The charter of the organization in which the specialist works;
• Internal regulations at the enterprise;
• Orders and management orders (including those that are periodically issued);
• Job description;
• Safety and health and safety.

An employee should not only qualitatively know all the presented positions, but also be able to use them competently in practice. Simply put, the accountant should not be wrong anywhere and never. Any, even the smallest mistake in the work of a specialist can lead to the most bad consequences.

The first group of duties of the employee

The presented specialist does have a tremendous amount of responsibilities. To bring them all in full is unlikely to succeed. In addition, the functions of the accountant in various organizations can vary significantly or differ. So, what does the job description of the employee prescribe? What exactly are the duties of an accountant?

• Functional duties for conducting all types of financial transactions within their own qualifications.
• Processing of all existing documents (receipt, processing, certification and counting activities).
• Work with special programs, data processing with their help.
• Development of new document forms, their registration and some other duties.

All other functions of the employee will be described later.

Second group of responsibilities

The duties of the accountant for primary documentation are quite extensive. They also include:

• Participation in inventory work (sometimes it is necessary to be a member of the inventory commission);
• Timely and high-quality development of activities aimed at improving the efficiency of the organization;
• Work with such types of documents as written agreements and agreements, acts of services or works performed, interim certificates, information on prices and costs, invoices, commodity or cash vouchers, tickets and much more.

Above all the most basic functions and responsibilities of the accountant for primary documentation were named.

On the responsibility of the employee

The accountant for the primary documentation has a very large responsibility. The responsibilities described above define the level of rights and share of responsibility. Since a fairly large number of functions are assigned to the specialist in question, the share of responsibility also increases significantly. What exactly can you tell us about here? What does the special job description prescribe in this case? Here are 4 main groups of employee responsibility:

• Disciplinary (or organizational). This includes punishments in the form of reprimands, fines, deprivation of bonuses, etc. Such a type of liability may occur for violation of the labor regulations.
• Material (or property). Occurs in the event of damage to the property of the organization. The employee in this case is obliged to pay all losses.
• Administrative. The concept of the onset of this type of responsibility in the workplace is very abstract. Here it is possible to single out only the case when documents were not submitted in time to the tax service.
• The criminal. This includes the commission of crimes in the workplace.

About the rights of the worker

The number of rights of the specialist in question directly depends on the number of professional functions. So, the duties of the accountant on work with primary documentation determine the share of rights. You can, however, highlight only the most basic points:

• The right to timely payment of salaries;
• The right to benefits and state guarantees;
• The ability to request all necessary documents from the management;
• The right to refuse to perform work in the event of violations of the optimal working conditions;
• The right to propose ideas, suggestions and plans to improve the organization and many other rights virtually identical to the professional rights of other employees.

Pros and cons of the profession

Identify any specific shortcomings and dignity of the profession will not be so simple. Still, this topic is rather subjective and deeply individual. Each worker will be able to find something in his profession: something that he will like, and something that clearly does not like. However, it is worth highlighting some of the main points. Thus, the shortcomings of the profession include:

• Excessive workload. As already mentioned, the duties of an accountant on primary documentation are very complex and complex.
• To resume, you need to collect a large number of documents, facts and applications about yourself. It should be noted, however, that almost all official jobs are similar to this.
• Not the highest level of wages. Although the income can depend on the region, but the average salary of the accountant for primary documentation remains not the greatest.

The merits of the profession include:

• Comfortable working conditions;
• opportunity for career growth;
• Friendly, as a rule, a working collective (without good relations with colleagues in work of the bookkeeper not to manage).