1.1. This instruction has been drawn up in accordance with the Decree of the Ministry of Labor of the Russian Federation dated 21.08.1998. No. 37 "General industry qualification characteristics of the positions of employees employed at enterprises, institutions and organizations."
1.2. An accountant (accounting for fixed assets and inventories) belongs to the category of specialists.
1.3. This job description defines the functional duties, rights and responsibilities of an accountant (accounting for fixed assets and inventories).
1.4. A person who has a secondary vocational (economic) education without any requirements for work experience or special training in accordance with an established program and work experience in accounting and control for at least 3 years is appointed to the position of an accountant (accounting for fixed assets and inventories).
1.5. An accountant (accounting for fixed assets and inventories) is appointed to the position and dismissed on the proposal of the chief accountant in accordance with the procedure established by the current labor legislation by order of the director of the technical school.
1.6. The accountant (accounting for fixed assets and inventories) reports directly to the chief accountant.
1.7. An accountant (accounting for fixed assets and inventories) must know:
Legislative acts, resolutions, orders, orders, guidance, methodological and regulatory materials on the organization of accounting of fixed assets and reporting on this site;
Forms and methods of accounting in the technical school;
Plan and correspondence of accounts, in particular, accounting for fixed assets;
Organization of document flow in this area of accounting;
The procedure for documenting and reflecting on the accounting accounts the assessment of depreciation, restoration and disposal of fixed assets;
Methods of economic analysis of economic and financial activities of a technician;
Rules for the operation of computer technology;
Economics, organization of labor and management;
Market methods of managing;
Rules and norms of labor protection.
1.8. An accountant (accounting for fixed assets and inventories) in his activities is guided by:
the Constitution of the Russian Federation.
Civil, labor, administrative codes of the Russian Federation.
Rules and norms of labor protection, safety and fire protection, sanitary and epidemiological rules and regulations.
The charter and local legal acts of the technical school (including the Internal Labor Regulations, the Labor Agreement).
This job description.
1.9. In the event of the temporary absence of an accountant for accounting for fixed assets and inventories, his duties are performed by a duly appointed person who acquires the relevant rights and is responsible for the proper performance of the duties assigned to him.
1.10. In case of temporary absence of the accountant of another section, the accountant for accounting for fixed assets makes a feasible replacement for similar operations.
2. Functions
2.1. Performs work on the accounting of fixed assets, depreciation.
2.2. Prepares all documents and participates in the inventory.
3. Job Responsibilities
The accountant (accounting for fixed assets and inventories) performs the following duties:
3.1. Performs work on accounting in accordance with the provisions of the current legislation of the Russian Federation.
3.2. Participates in the development and implementation of activities aimed at maintaining financial discipline and rational use of resources.
3.3. Carries out reception and control of primary documentation in this area of accounting and prepares them for counting processing.
3.4. Reflects on the accounts of accounting transactions for the accounting of fixed assets.
3.5. Calculates the taxes that arise in this area.
3.6. Provides managers and other users of financial statements with comparable and reliable accounting information on the relevant accounting area.
3.7. Participates in the development of a working chart of accounts, forms of primary documents used to process business transactions for which standard forms are not provided, as well as forms of documents for internal financial statements, participates in determining the content of basic accounting techniques and methods and accounting information processing technology.
3.8. Prepares data for the relevant section of accounting for reporting, monitors the safety of accounting documents, draws them up in accordance with the established procedure for transfer to the archive.
3.9. Performs work on the formation, maintenance and storage of a database of accounting information, makes changes to reference and regulatory information used in data processing.
3.10. Participates in inventory taking.
3.11. Conducts reconciliations with financially responsible persons.
3.12. Performs depreciation calculations.
3.13. Keeps records of AVISO.
3.14. Fulfills the requirements in accordance with the job description for labor protection.
3.15. Fulfills other instructions of the management of the technical school that are not included in this job description, but have arisen in connection with the production need.
4. Rights
An accountant (accounting for fixed assets and inventories) has the right to:
4.1. Receive from the employees of the technical school the information necessary for the implementation of their activities.
4.2. Require the management of the college to assist in the performance of their duties.
4.3. Improve your skills.
4.4. Get acquainted with the draft decisions of the management of the technical school regarding its activities;
4.5. Submit proposals on the issues of their activities for consideration by their immediate supervisor.
5. Responsibility
The accountant (accounting for fixed assets and inventories) is responsible for:
5.1. For improper performance or non-performance of their official duties provided for by this job description - to the extent determined by the current labor legislation of the Russian Federation.
5.2. For offenses committed in the course of carrying out their activities - within the limits determined by the current administrative, criminal and civil legislation of the Russian Federation.
5.3. For causing material damage - within the limits determined by the current labor and civil legislation of the Russian Federation.
5.4. For violation of the requirements of the federal law "On Personal Data" and other regulatory legal acts of the Russian Federation, as well as the internal regulations of the technical school regulating the protection of the interests of personal data subjects, the procedure for processing and protecting personal data - within the limits established by the current legislation of the Russian Federation.
5.5. For failure to perform or improper performance of their functions and duties provided for by this job description, orders, orders, instructions of the management of the technical school, not included in this job description, but arising in connection with production needs and other offenses - in accordance with the current legislation of the Russian Federation: remark, reprimand, dismissal.
6. Interactions
Accountant (accounting for fixed assets and inventories):
6.1. Works according to a schedule drawn up on the basis of a 40-hour working week and approved by the director of the technical school.
6.2. Independently plans his work for each academic year and semester. The work plan is agreed with the chief accountant, approved by the director of the technical school no later than five days from the beginning of the planning period.
6.3. Receives information of a regulatory, legal, organizational and methodological nature from the chief accountant of the technical school, gets acquainted with the relevant documents against receipt.
6.4. Interacts with employees of the economic department, with financially responsible persons.
6.5. Systematically exchanges information on issues within its competence with the deputy directors and employees of the technical school.
6.6. Maintains confidentiality.
1. General Provisions
1.1. The accountant for accounting for fixed assets belongs to the category of specialists.
1.2. Qualification requirements.
Accountant of the 1st category: higher professional (economic) education and work experience as an accountant of the 2nd category for at least 3 years.
Accountant of the II category: higher professional (economic) education without presenting requirements for work experience or secondary professional (economic) education and at least 3 years of work experience as an accountant.
Accountant: secondary vocational (economic) education without requirements for work experience or special training according to the established program and at least 3 years of work experience in accounting and control.
1.3. The Asset Accountant must know:
- legislative acts, resolutions, orders, orders, guidance, methodological and regulatory materials on the organization of accounting of fixed assets and reporting on this site;
- forms and methods of accounting at the enterprise;
- plan and correspondence of accounts, in particular, accounting for fixed assets;
- organization of workflow in this area of accounting;
- the procedure for documenting and reflecting on the accounts of the assessment of depreciation, restoration and disposal of fixed assets;
- methods of economic analysis of the financial and economic activities of the enterprise;
- rules for the operation of computer technology;
- economics, organization of labor and management;
- market methods of managing;
- labor legislation;
- Rules and norms of labor protection.
1.4. Appointment to the position of an accountant for accounting for fixed assets and dismissal are made by order of the general director on the proposal of the chief accountant.
1.5. The Asset Accountant reports to the Chief Accountant.
1.6. During the absence of an accountant for accounting for fixed assets (business trip, vacation, illness, etc.), his duties are performed by a person appointed in the prescribed manner. This person acquires the appropriate rights and is responsible for the improper performance of the duties assigned to him.
2. Job responsibilities
Fixed asset accountant:
2.1. Carries out work on accounting in accordance with the requirements of the current legislation in terms of accounting for fixed assets belonging to the organization, posting fixed assets, calculating the actual cost of fixed assets, etc.
2.2. Participates in the development and implementation of activities aimed at maintaining financial discipline and rational use of resources.
2.3. Carries out the reception and control of primary documentation in this area of accounting and prepares them for counting processing.
2.4. Reflects on the accounts of accounting operations related to the movement of fixed assets,
2.5. Prepares accounting estimates for the actual cost of fixed assets, taking into account all costs.
2.6. Calculates the taxes that arise in this area.
2.7. Provides managers, creditors, investors, auditors and other users of financial statements with comparable and reliable accounting information on the relevant accounting area.
2.8. Develops a working chart of accounts, forms of primary documents used to process business transactions for which standard forms are not provided, as well as forms of documents for internal financial statements, participates in determining the content of basic accounting techniques and methods and accounting information processing technology.
2.9. Prepares data for the relevant section of accounting for reporting, monitors the safety of accounting documents, draws them up in accordance with the established procedure for transfer to the archive.
2.10. Performs work on the formation, maintenance and storage of a database of accounting information, makes changes to reference and regulatory information used in data processing.
2.11. Participates in the formulation of the economic statement of problems or their individual stages, solved with the help of computer technology, determines the possibility of using ready-made projects, algorithms, application packages that allow you to create economically sound systems for processing economic information.
3. Rights
The accountant for fixed assets has the right to:
3.1. Request and receive from the structural units information, reference and other materials necessary to fulfill the duties stipulated by this Job Description.
3.2. Get acquainted with the documents defining his rights and obligations in his position, criteria for assessing the quality of performance of official duties.
3.3. Submit proposals for the management to improve the work related to the responsibilities provided for in this Instruction.
3.4. Require the management of the enterprise to ensure the organizational and technical conditions and execution of the established documents necessary for the performance of official duties.
4. Responsibility
The Asset Accountant is responsible for:
4.1. For improper performance or non-performance of their official duties provided for by this Job Description, within the limits established by the current labor legislation of the Russian Federation.
4.2. For offenses committed in the course of their activities - within the limits established by the current administrative, criminal and civil legislation of the Russian Federation.
4.3. For causing material damage to the enterprise - within the limits established by the current labor and civil legislation of the Russian Federation.
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The collection includes job descriptions compiled in accordance with the qualification characteristics contained in the Qualification Directory for the positions of managers, specialists and other employees, approved by the Decree of the Ministry of Labor of Russia dated August 21, 1998 No. 37, as well as in accordance with other regulations on tariff and qualification characteristics (requirements). |
1.1. This instruction has been drawn up in accordance with the Decree of the Ministry of Labor of the Russian Federation dated 21.08.1998. No. 37 "General industry qualification characteristics of the positions of employees employed at enterprises, institutions and organizations."
1.2. An accountant (accounting for fixed assets and inventories) belongs to the category of specialists.
1.3. This job description defines the functional duties, rights and responsibilities of an accountant (accounting for fixed assets and inventories).
1.4. A person who has a secondary vocational (economic) education without any requirements for work experience or special training in accordance with an established program and work experience in accounting and control for at least 3 years is appointed to the position of an accountant (accounting for fixed assets and inventories).
1.5. An accountant (accounting for fixed assets and inventories) is appointed to the position and dismissed on the proposal of the chief accountant in accordance with the procedure established by the current labor legislation by order of the director of the technical school.
1.6. The accountant (accounting for fixed assets and inventories) reports directly to the chief accountant.
1.7. An accountant (accounting for fixed assets and inventories) must know:
Legislative acts, resolutions, orders, orders, guidance, methodological and regulatory materials on the organization of accounting of fixed assets and reporting on this site;
Forms and methods of accounting in the technical school;
Plan and correspondence of accounts, in particular, accounting for fixed assets;
Organization of document flow in this area of accounting;
The procedure for documenting and reflecting on the accounting accounts the assessment of depreciation, restoration and disposal of fixed assets;
Methods of economic analysis of economic and financial activities of a technician;
Rules for the operation of computer technology;
Economics, organization of labor and management;
Market methods of managing;
Rules and norms of labor protection.
1.8. An accountant (accounting for fixed assets and inventories) in his activities is guided by:
the Constitution of the Russian Federation.
Civil, labor, administrative codes of the Russian Federation.
Rules and norms of labor protection, safety and fire protection, sanitary and epidemiological rules and regulations.
The charter and local legal acts of the technical school (including the Internal Labor Regulations, the Labor Agreement).
This job description.
1.9. In the event of the temporary absence of an accountant for accounting for fixed assets and inventories, his duties are performed by a duly appointed person who acquires the relevant rights and is responsible for the proper performance of the duties assigned to him.
1.10. In case of temporary absence of the accountant of another section, the accountant for accounting for fixed assets makes a feasible replacement for similar operations.
2. Functions
2.1. Performs work on the accounting of fixed assets, depreciation.
2.2. Prepares all documents and participates in the inventory.
3. Job Responsibilities
The accountant (accounting for fixed assets and inventories) performs the following duties:
3.1. Performs work on accounting in accordance with the provisions of the current legislation of the Russian Federation.
3.2. Participates in the development and implementation of activities aimed at maintaining financial discipline and rational use of resources.
3.3. Carries out reception and control of primary documentation in this area of accounting and prepares them for counting processing.
3.4. Reflects on the accounts of accounting transactions for the accounting of fixed assets.
3.5. Calculates the taxes that arise in this area.
3.6. Provides managers and other users of financial statements with comparable and reliable accounting information on the relevant accounting area.
3.7. Participates in the development of a working chart of accounts, forms of primary documents used to process business transactions for which standard forms are not provided, as well as forms of documents for internal financial statements, participates in determining the content of basic accounting techniques and methods and accounting information processing technology.
3.8. Prepares data for the relevant section of accounting for reporting, monitors the safety of accounting documents, draws them up in accordance with the established procedure for transfer to the archive.
3.9. Performs work on the formation, maintenance and storage of a database of accounting information, makes changes to reference and regulatory information used in data processing.
3.10. Participates in inventory taking.
3.11. Conducts reconciliations with financially responsible persons.
3.12. Performs depreciation calculations.
3.13. Keeps records of AVISO.
3.14. Fulfills the requirements in accordance with the job description for labor protection.
3.15. Fulfills other instructions of the management of the technical school that are not included in this job description, but have arisen in connection with the production need.
4. Rights
An accountant (accounting for fixed assets and inventories) has the right to:
4.1. Receive from the employees of the technical school the information necessary for the implementation of their activities.
4.2. Require the management of the college to assist in the performance of their duties.
4.3. Improve your skills.
4.4. Get acquainted with the draft decisions of the management of the technical school regarding its activities;
4.5. Submit proposals on the issues of their activities for consideration by their immediate supervisor.
5. Responsibility
The accountant (accounting for fixed assets and inventories) is responsible for:
5.1. For improper performance or non-performance of their official duties provided for by this job description - to the extent determined by the current labor legislation of the Russian Federation.
5.2. For offenses committed in the course of carrying out their activities - within the limits determined by the current administrative, criminal and civil legislation of the Russian Federation.
5.3. For causing material damage - within the limits determined by the current labor and civil legislation of the Russian Federation.
5.4. For violation of the requirements of the federal law "On Personal Data" and other regulatory legal acts of the Russian Federation, as well as the internal regulations of the technical school regulating the protection of the interests of personal data subjects, the procedure for processing and protecting personal data - within the limits established by the current legislation of the Russian Federation.
5.5. For failure to perform or improper performance of their functions and duties provided for by this job description, orders, orders, instructions of the management of the technical school, not included in this job description, but arising in connection with production needs and other offenses - in accordance with the current legislation of the Russian Federation: remark, reprimand, dismissal.
6. Interactions
Accountant (accounting for fixed assets and inventories):
6.1. Works according to a schedule drawn up on the basis of a 40-hour working week and approved by the director of the technical school.
6.2. Independently plans his work for each academic year and semester. The work plan is agreed with the chief accountant, approved by the director of the technical school no later than five days from the beginning of the planning period.
6.3. Receives information of a regulatory, legal, organizational and methodological nature from the chief accountant of the technical school, gets acquainted with the relevant documents against receipt.
6.4. Interacts with employees of the economic department, with financially responsible persons.
6.5. Systematically exchanges information on issues within its competence with the deputy directors and employees of the technical school.
6.6. Maintains confidentiality.
This job description for an accountant of a material table or material group (accountant of tmts, accountant-materialist) is presented as a sample for adaptation to your enterprise. To eliminate formalities and possible double reading of individual phrases of the document, as well as to normalize the workflow, formulate proposals clearly and with the maximum completeness of defining the tasks of the staff.
Job description of the personnel of the accounting department for accounting for goods and materials
1. General Provisions
1.1 The procedure for the admission and dismissal of an accountant of the material desk, belonging to the category of personnel.
Accountant of the material desk or group (accountant-materialist) - technical personnel hired and fired only by order of the head of the enterprise. His immediate supervisor can apply for hiring/dismissal.
1.2. Subordination order
The job description without fail provides for the completion of this paragraph.
1.3. Normative base
The production activity of the group accountant for goods and materials is based on the knowledge and performance of:
- special regulatory documents;
- teaching materials, recommendations, manuals;
- internal documents of the organization, including the Charter;
- internal labor regulations;
- orders and orders of the head of the organization and its direct management;
- provisions of its instructions.
1.4. Competency Requirements
An employee performing the duties of an accountant for goods and materials (he is also an accountant-materialist) must know and be able to use in his work:
- requirements of regulatory documentation (regulations, acts) for the performance of accounting work relating to the group of goods and materials owned by the organization;
- standard forms of documentation necessary for accounting work;
- rules for accounting work with goods and materials;
- rules for the preparation of documentation for their core activities;
- the procedure for compiling and submitting financial statements of the material table;
- basics of labor organization;
- general rules of work at the enterprise: labor protection, work with a PC, internal regulations and others (at the discretion of the management).
1.5. substitution
Note. In the “Substitution” paragraph, the job description provides for an indication of the replacement procedure and the position of the relevant employees (their job description should contain a similar paragraph) who perform the duties of an accountant for accounting inventory during his absence.
2. Functions
Note. In the "Functions" section, the job description reveals the functional responsibilities of the employee (preparing and submitting reports, maintaining accounting documentation, performing operations with accountable materials, and others at the discretion of management).
3. Responsibilities
Note. In the "Responsibilities" section, the job description involves listing all the operations that the material accountant must perform in his work. Inaccuracies, proposals with possible discrepancies, "blurred" terms are not allowed.
Based on the exact filling of the item “Duties”, all accounting work in the organization will be built.
For ease of study and reference (if necessary), each duty should be marked with a subparagraph.
An approximate list of duties of an accountant for accounting for goods and materials, which may contain a job description:
3.1. Carries out accounting in accordance with the regulatory instructions of the current legislation in the part that concerns the accounting of materials belonging to the organization and all accounting manipulations performed with them.
3.2. Performs the acceptance of primary documentation and performs control functions for their compliance with reality. Prepares received materials for further accounting.
3.3. Performs a full cycle of accounting operations for materials in specialized programs used at the enterprise.
3.4. Performs accounting costing of accountable materials with a breakdown of all total costs.
3.5. Calculates the tax burden within its competence.
3.6. Provides, at the request of management, all reporting and all materials on accounting materials.
3.7. Responsible for the proper condition of the documentation for the accounting of materials and its storage.
3.8. Timely monitors all changes in the field of accounting legislation (within its competence), competently
implements all innovations and changes in its work.
4. Relationships within the enterprise
Note. In the "Relationships" section, the job description discloses the functional relationship of the accountant on materials with the management of the enterprise, departments and third-party enterprises on the basis of the established subordination order and the duties set out in the instructions are listed in this section.
Approximate list of job ties:
4.1. Relations with the head of the enterprise on the following issues:
- obtaining guidance documents of the organization related to direct labor activity, and familiarization with them;
- provision of accumulated reports and other information.
4.2. Relations with the immediate supervisor on the following issues:
- receiving current orders, orders and instructions;
- clarification of the list of persons who have the right to receive information on the accounting of materials (materials and materials);
- providing high-quality and well-formed information.
4.3. Liaising with accounting staff on:
- obtaining the information necessary for work;
- issuing the necessary information for the normal functioning of accounting work.
4.4. Relations with other employees of the organization on:
- receipt of the primary documentation drawn up in the established order from the employees of the enterprise responsible for interaction with the accounting department in accordance with the internal order of the organization;
- transfer of the necessary forms to fill in the receipt / expenditure of goods and materials in the reporting period to employees responsible for interaction with the accounting department in accordance with the internal order of the organization.
5. Responsibility
Note. In the "Responsibility" section, this document discloses all types of liability to which an employee of the material table can be held if he performs his duties in bad faith. In each subparagraph, it is necessary to list the violations corresponding to the punishment.
Types of responsibility to which the accountant of the material group can be involved:
5.1. Disciplinary- in case of violation of labor regulations, requirements of personal safety and labor protection, fire regime, environmental or electrical safety. The application of this type of punishment is possible only if the employee was previously acquainted with the requirements, violations of which are prescribed to him.
5.2. Material- in case of causing material harm to the enterprise in the form of imposing penalties from state authorities appointed due to improper performance of official duties by an employee of the material table.
5.3. Administrative- in case of violation of the accounting procedure.
5.4. Criminal- when committing acts of a criminal nature related to accounting in an organization, committed both independently and under the influence of management. Note. When specifying this point in the document, it must be remembered that employees of non-management levels are brought to criminal liability extremely rarely. That is, it can be completely missed.
After drawing up this document, it must be agreed with the immediate supervisor of the specialist in goods and materials (material group). Only the head of the organization approves the instruction. There must be two originals of the document: one is transferred against signature to an employee appointed to the position of an accountant of the material desk (accountant-materialist), the second remains in the personnel department of the enterprise.
Anyone who has the appropriate education can get a position as an accountant. In large cities, enterprises are constantly opening new vacancies. Speaking about the advantages of the profession of an accountant, it can be noted that a specialist can get a job in almost any organization.
But like any profession, the specialty of an accountant carries moral stress, which results in:
- in liability;
- in knowledge of various financial documents;
- in compliance with financial legislation and changes that take place in it.
These nuances relate to the activities and materials accountant, who has the appropriate education.
What are the responsibilities of a material accountant?
The duties of an accountant on materials are determined by the job description, which the newly arrived specialist signs when applying for a job, having previously read it.
The responsibilities of a material accountant are as follows:
- accounting for materials received by the organization;
- documentary fixation of the brought materials;
- operations to calculate the cost of received materials;
- accounting for them in special documents.
The responsibilities of a material accountant are the same as those of any accountant:
- compliance with regulatory rules, methodological recommendations;
- reliance in their activities on the internal financial rules of the organization;
- execution of orders received from management.
The responsibilities of a material accountant include the following processes:
- The material accountant conducts accounting in accordance with regulatory documents.
- Strictly according to the documents, he performs all accounting operations with materials.
- Accepts primary documentation and performs control over the accounting of material assets.
- Prepares the necessary materials for accounting.
- Carries out accounting of material assets in the necessary programs that are used at the enterprise.
- Calculates the cost of all materials that need to be accounted for.
- Prepares inventory reports.
- Ensures the safety of documentation.
What are the requirements for a material accountant?
The material accountant works with the following requirements:
- An accountant of this specialization must apply in his work all the regulatory documentation relating to accounting activities.
- Have practical skills for working with accounting documentation.
- Know how to properly draw up documents for a specific accounting of material assets.
The accountant for materials accounting performs all processes, based on current legislation. A specialist in this category should monitor the rational use of enterprise resources. It is he who accepts the documentation and prepares it for processing, draws up all kinds of reports for management. The accountant monitors the taxes that are charged in connection with the acquisition of materials.
A specialist in this industry should have samples of accounts, financial documents used in accounting. He also prepares all accounting documents for accounting, enters them into the database, monitors changes in information, ensures its safety, and prepares it for transfer to the archive.
Is the accountant responsible?
The accountant for accounting of materials bears disciplinary, material and criminal liability: his activity is connected with material values. Disciplinary responsibility is determined by the specific enterprise assigned. Liability - financial shortage, discrepancy between credited material assets and those posted on invoices. But with a responsible attitude to their duties to an accountant on the basis of materials, all these troubles can be avoided.
Accounting is a responsible profession. The economic activity of the enterprise is strictly regulated by law. The first conductors between the financial affairs of a legal entity and the servants of state control are accountants. On their shoulders lies the daily routine work of quantitatively counting everything that is taken into account. The duties of a material accountant are even more difficult: every carnation must be reflected in the balance sheet.
Establishing document
Duties, like rights, cannot be unreasonable. An enterprise, hiring an employee, issues him a document called a job description. According to its provisions, the employee is obliged to organize his labor activities. If we consider the work of an accountant, then the job description, regardless of the area of accounting, contains the following information:
- general provisions;
- employee rights;
- duties of an accountant (on materials, OS, wages);
- material liability.
The document is signed by the head of the department, the newly minted employee and the main person of the legal department of the enterprise. Assuring his agreement with the terms of work, the accountant must fulfill his duties and bear material responsibility for shortcomings. In addition, if violations of the law are detected, a specialist may be held administratively or criminally liable.
Qualification Requirements
budgetary institution or commercial enterprise begins with meeting the necessary qualification requirements. The specialist of the material table is a rather serious position. For high-quality accounting in this area of \u200b\u200bthe financial activity of an enterprise, an accountant will need work experience and an appropriate level of education. Most employers agree to hire a material accounting specialist with a secondary special or higher specialized education in economics.
However, the main requirement for the candidate is the work experience as an accountant in any or the chosen field. Usually this period is 3 years. During this time, the specialist manages to acquire the necessary experience for work. As confirmation, the employer sends a request to the former boss of the applicant or relies on entries in the work book.
Knowledge is power?
The duties of a material accountant would be impossible without a certain amount of knowledge. The profession requires constant training: legislation is amended annually, or even more often. Accounting requirements are also being actively improved, which an accountant, of course, should be sincerely interested in in order to improve his own qualifications. A job description that establishes the duties of an accountant for materials in the budget or at a commercial enterprise, first of all contains the clause "Must know".
What knowledge do you need to have in order to cope with the accounting of MPZ? Let's list the main requirements. The materials (or OS) accountant must have up-to-date knowledge of:
- legislative acts, resolutions, orders and other documents regulating the organization of asset accounting and reporting;
- methods and forms of accounting in commercial enterprises or budgetary institutions;
- chart of accounts and rules for its use for accounting materials (OS);
- the procedure for registration and reflection on the accounts of the arrival of materials (OS) and their release (write-off);
- methods for analyzing the economic and financial activities of a legal entity or a budgetary institution;
- organization of workflow at the material accounting area (OS);
- the procedure for auditing documents;
- provisions of financial, economic and labor legislation.
The employer has the right to supplement the list of requirements for the knowledge of an accountant on keeping records of inventories.
Responsibilities of a material accountant
A material group specialist, depending on the conditions and requirements of the employer, can take into account not only inventories, but also fixed assets, goods, intangible assets, that is, the entire group of inventories and goods and materials or a separate category. Of course, if the enterprise is small, then one accountant will be able to cope with the duties. In an extensive production, a material group consists of several specialists.
What steps should an accountant take? This is a monthly and continuous accounting of the inventory with the implementation of all the actions that its organization requires:
- acceptance of materials and its documentation;
- calculation of the cost of MPZ;
- control of economical consumption of materials;
- preparation of primary documentation for processing;
- reflection of data on the movement of materials on accounting accounts;
- accrual of payments to the budget;
- formation and maintenance of databases on accounting at the MPZ site.
In addition, like a specialist in another field of accounting, a materials accountant must also comply with general requirements, such as acting in accordance with the law, strict adherence to PBU and accounting instructions, as well as internal orders of the enterprise.
Responsibilities of an accountant
Fixed assets directly affect the production process, its efficiency and the overall quality of the organization. The duties of an accountant for materials and fixed assets are quite similar, since both groups are the main assets of the enterprise. OS accounting is somewhat different than for the MPZ, but fundamentally not very different from it. Often, a specialist simultaneously deals with both materials and fixed assets.
The accountant must perform the following duties:
- carry out work on accounting and tax accounting of property;
- control the primary documentation at your site;
- reflect changes in the relevant accounting accounts in a timely manner;
- make calculations at the actual cost of fixed assets;
- provide reporting on the OS and prepare data for its preparation.
Responsibility
The duties of a material accountant in a manufacturing or other industry must be fulfilled. If they are violated, various types of liability may arise: disciplinary, material, administrative or even criminal. Financial crimes in modern society are punished severely. An accountant is a person who is called upon to prevent violations in the economic relations of a legal entity and other entities. If shortages are found, the material specialist is responsible for their repayment.
A material accountant is a qualified specialist, erudite in the fields of law and law, accounting and economics. An employee interested in his competence and professionalism complies with all requirements for accounting for inventories or inventories, successfully exercising control over the movement and use of the assets of this group.
Job description accountant any organization needs, because this specialist is in every company. The duties of an accountant vary depending on the field of activity of the company (much depends, for example, on whether it conducts trading operations), the structure of the financial and economic department, and, of course, on the site that a particular specialist is to conduct. Therefore, a sample accountant job description taken from one company may not be suitable at all for another.
Job description of an accountant
APPROVE
CEO
Surname I.O. ________________
"________"_____________ ____ G.
1. General Provisions
1.1. The accountant belongs to the category of specialists.
1.2. The accountant is appointed to the position and dismissed from it by order of the general director of the company on the proposal of the chief accountant.
1.3. The accountant reports directly to the chief accountant.
1.4. During the absence of an accountant, his rights and obligations are transferred to another official, which is announced in the order for the organization.
1.6. A person who meets the following requirements is appointed to the position of an accountant: education - higher or specialized secondary, experience of similar work from a year, knowledge of computer programs for accounting.
1.7. The accountant must know:
- legislative acts, resolutions, orders, orders, other guidance, methodological and regulatory materials on the organization of accounting of property, liabilities and business transactions and reporting;
- forms and methods of accounting at the enterprise;
- plan and correspondence of accounts;
- organization of document flow in accounting areas;
- the procedure for documenting and reflecting on the accounts of accounting operations related to the movement of fixed assets, inventory items and cash.
1.8. The accountant is guided in his activities by:
- legislative acts of the Russian Federation;
- the Charter of the company, the Internal Labor Regulations, other regulatory acts of the company;
- Regulations on the accounting department of the organization;
- orders and directives of the management;
- this job description.
2. Responsibilities of an accountant
The accountant performs the following duties:
2.1. Performs work on accounting of property, liabilities and business transactions (accounting for fixed assets, inventories, production costs, sales of products, results of economic and financial activities; settlements with suppliers and customers, for services rendered, etc.) .
2.2. Participates in the development and implementation of activities aimed at maintaining financial discipline and rational use of resources.
2.3. Carries out the reception and control of primary documentation for the relevant areas of accounting and prepares them for counting processing.
2.4. Reflects on the accounts of accounting operations related to the movement of fixed assets, inventory and cash.
2.5. Compiles accounting cost estimates for products (works, services), identifies sources of losses and unproductive expenses, prepares proposals for their prevention.
2.6. It calculates and transfers taxes and fees to the federal, regional and local budgets, insurance contributions to state non-budgetary social funds, payments to banking institutions, funds for financing capital investments, wages of workers and employees, other payments and payments, as well as deductions of funds for material incentives for employees of the enterprise.
2.7. Participates in the economic analysis of the economic and financial activities of the organization according to accounting and reporting data in order to identify on-farm reserves, implement a savings regime and measures to improve document flow.
2.8. Participates in the inventory of funds, inventory items, settlements and payment obligations.
2.9. Prepares data on the relevant areas of accounting for reporting, monitors the safety of accounting documents, draws them up in accordance with the established procedure for transfer to the archive.
2.10. Performs work on the formation, maintenance and storage of a database of accounting information, makes changes to reference and regulatory information used in data processing.
2.11. Performs individual official assignments of his immediate supervisor.
3. Rights of an accountant
The accountant has the right:
3.1. Receive information, including confidential information, to the extent necessary to solve the assigned tasks.
3.2. Make proposals for improving the work related to the responsibilities provided for in this instruction.
3.3. Within the limits of his competence, inform his immediate supervisor about all the shortcomings identified in the course of his activities and make proposals for their elimination.
3.4. Request personally or on behalf of the chief accountant from the heads of departments and specialists information and documents necessary for the performance of his official duties.
3.5. Require the management of the enterprise to assist in the performance of their duties and rights.
4. Responsibility of the accountant
The accountant is responsible for:
4.1. For non-performance and / or untimely, negligent performance of their duties.
4.2. For non-compliance with current instructions, orders and orders for the preservation of trade secrets and confidential information.
4.3. For violation of the internal labor regulations, labor discipline, safety and fire safety rules.
4.4. For offenses committed in the course of carrying out their activities - within the limits determined by the current administrative, criminal and civil legislation of the Russian Federation.
4.5. For causing material damage - within the limits determined by the current labor and civil legislation of the Russian Federation.
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We bring to your attention a typical example of an accountant job description, a sample of 2020. Job description of an accountant should include the following sections: general position, duties of an accountant, rights of an accountant, responsibility of an accountant.
The job description of an accountant should include the following:
Responsibilities of an accountant
1) Job responsibilities. Carries out work on maintaining accounting of property, liabilities and business transactions (accounting for fixed assets, inventories, production costs, sales of products, results of economic and financial activities, settlements with suppliers and customers, as well as for services rendered, etc. .). Participates in the development and implementation of activities aimed at maintaining financial discipline and rational use of resources. Carries out the reception and control of primary documentation for the relevant areas of accounting and prepares them for counting processing. Reflects on the accounts of accounting operations related to the movement of fixed assets, inventory and cash. Compiles accounting cost estimates for products (works, services), identifies sources of losses and unproductive costs, prepares proposals for their prevention. It calculates and transfers taxes and fees to the federal, regional and local budgets, insurance contributions to state non-budgetary social funds, payments to banking institutions, funds for financing capital investments, wages of workers and employees, other payments and payments, as well as deductions of funds for material incentives for employees of the enterprise. Provides managers, creditors, investors, auditors and other users of financial statements with comparable and reliable accounting information in the relevant areas (sections) of accounting. Develops a working chart of accounts, forms of primary documents used to process business transactions for which standard forms are not provided, as well as forms of documents for internal financial statements, participates in determining the content of basic accounting techniques and methods and accounting information processing technology.
The accountant must know
2) The accountant in the performance of his duties must know: legislative acts, resolutions, orders, orders, guidance, methodological and regulatory materials on the organization of accounting of property, obligations and business transactions and reporting; forms and methods of accounting at the enterprise; plan and correspondence of accounts; organization of document flow in accounting areas; the procedure for documenting and reflecting on the accounts of accounting operations related to the movement of fixed assets, inventory items and cash; methods of economic analysis of the economic and financial activities of the enterprise; rules for the operation of computer technology; economics, organization of labor and management; market methods of managing; labor legislation; labor protection rules and regulations.
Qualification requirements for an accountant
3) Qualification requirements.
Accountant of the II category: higher professional (economic) education without presenting requirements for work experience or secondary professional (economic) education and at least 3 years of work experience as an accountant.
Accountant: secondary vocational (economic) education without requirements for work experience or special training according to the established program and at least 3 years of work experience in accounting and control.
1. General Provisions
1. An accountant belongs to the category of specialists.
2. A person with a higher professional (economic) education and at least 3 years of experience in the position of an accountant of the II category is accepted for the position of an accountant of the 1st category;
- category II accountant - a person who has a higher professional (economic) education without presenting requirements for work experience or a secondary professional (economic) education and at least 3 years of work experience as an accountant;
- accountant - a person who has a secondary vocational (economic) education without presenting requirements for work experience or special training in accordance with an established program and work experience in accounting and control for at least 3 years.
3. An accountant is hired and dismissed by the director of the organization.
4. The accountant must know:
- legislative acts, resolutions, orders, orders, guidance, methodological and regulatory materials on the organization of accounting of property, obligations and business transactions and reporting;
- forms and methods of accounting at the enterprise;
- plan and correspondence of accounts;
- organization of document flow in accounting areas;
- the procedure for documenting and reflecting on the accounts of accounting operations related to the movement of fixed assets, inventory items and cash;
- methods of economic analysis of the economic and financial activities of the enterprise;
- rules for the operation of computer technology;
- economics, organization of labor and management;
- market methods of managing;
- labor legislation;
- internal labor regulations;
- rules and norms of labor protection, safety measures, industrial sanitation and fire protection.
5. In his activities, the accountant is guided by:
- the legislation of the Russian Federation,
- the charter of the organization,
- orders and orders of employees to whom he is subordinate in accordance with this instruction,
- this job description,
- The internal labor regulations of the organization.
6. The accountant reports directly to the chief accountant.
7. During the absence of an accountant (business trip, vacation, illness, etc.), his duties are performed by a person appointed by the director of the organization in the prescribed manner, who acquires the appropriate rights, duties and is responsible for the performance of the duties assigned to him.
2. Responsibilities of an accountant
Accountant:
1. Performs work on maintaining accounting of property, liabilities and business transactions (accounting for fixed assets, inventories, production costs, sales of products, results of economic and financial activities, settlements with suppliers and customers, as well as for services rendered, etc. .P.).
2. Participates in the development and implementation of activities aimed at maintaining financial discipline and rational use of resources.
3. Carries out acceptance and control of primary documentation for the relevant areas of accounting and prepares them for counting processing.
4. Reflects on the accounts of accounting operations related to the movement of fixed assets, inventory and cash.
5. Compiles accounting cost estimates for products (works, services), identifies sources of losses and unproductive costs, prepares proposals for their prevention.
6. Calculates and transfers taxes and fees to the federal, regional and local budgets, insurance premiums to state off-budget social funds, payments to banking institutions, funds to finance capital investments, wages of workers and employees, other payments and payments, as well as deductions funds for material incentives for employees of the enterprise.
7. Provides managers, creditors, investors, auditors and other users of financial statements with comparable and reliable accounting information in the relevant areas (sections) of accounting.
8. Develops a working chart of accounts, forms of primary documents used for registration of business transactions for which standard forms are not provided, as well as forms of documents for internal financial statements, participates in determining the content of basic accounting techniques and methods and accounting information processing technology.
9. Participates in the economic analysis of the economic and financial activities of the enterprise according to accounting and reporting data in order to identify on-farm reserves, implement a savings regime and measures to improve document flow, develop and implement progressive forms and methods of accounting based on the use of modern computer technology , in carrying out inventories of cash and inventory items.
10. Prepares data on the relevant areas of accounting for reporting, monitors the safety of accounting documents, draws them up in accordance with the established procedure for transfer to the archive.
11. Performs work on the formation, maintenance and storage of a database of accounting information, makes changes to reference and regulatory information used in data processing.
12. Participates in the formulation of the economic statement of problems or their individual stages, solved with the help of computer technology, determines the possibility of using ready-made projects, algorithms, application packages that allow you to create economically sound systems for processing economic information.
13. Complies with the Internal Labor Regulations and other local regulations of the organization.
14. Complies with internal rules and regulations for marketing, safety, industrial sanitation and fire protection.
15. Ensures cleanliness and order in his workplace,
16. Fulfills, within the framework of the employment contract, the orders of the employees to whom he is subordinate in accordance with this instruction.
3. Rights of an accountant
The accountant has the right:
1. Submit proposals for consideration by the director of the organization:
- to improve the work related to the duties provided for in this instruction,
- on the encouragement of distinguished workers subordinate to him,
- on bringing to material and disciplinary responsibility of employees subordinate to him who violated production and labor discipline.
2. Request from structural divisions and employees of the organization the information necessary for him to perform his duties.
3. Get acquainted with the documents that define his rights and obligations in his position, the criteria for assessing the quality of performance of official duties.
4. Get acquainted with the draft decisions of the organization's management regarding its activities.
5. Require the management of the organization to provide assistance, including the provision of organizational and technical conditions and the execution of established documents necessary for the performance of official duties.
6. Other rights established by the current labor legislation.
4. Responsibility of the accountant
The accountant is responsible for the following:
1. For improper performance or non-performance of their official duties provided for by this job description - within the limits established by the labor legislation of the Russian Federation.
2. For offenses committed in the course of their activities - within the limits established by the current administrative, criminal and civil legislation of the Russian Federation.
3. For causing material damage to the organization - within the limits established by the current labor and civil legislation of the Russian Federation.
Job description of an accountant - sample 2020. Duties of an accountant, rights of an accountant, responsibility of an accountant.
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