An accountant is a specialist whose duty is to document economic and financial accounting for an enterprise. In his work, the accountant strictly follows the established regulations of the current legislation.

The main areas of accounting activities include: wages, cash, currency transactions and warehouse.

In addition, many large enterprises have a whole staff of highly qualified accountants, each of whom is engaged in a certain type of activity, and each accountant has his own job responsibilities:

• accounting;
• reception and control of everything;
• payroll preparation;
• carrying out operations that are associated with the movement of cash and fixed assets, as well as various commodity and material assets;
• deduction of funds to insurance services, tax authorities, trade union or pension funds.

accountant:

• ability to operate with large cash flows;
• knowledge of tax and labor codes;
• work in special accounting programs;
• mandatory knowledge of the basics of statistics, economics and mathematics.

A qualified accountant who is well versed in everyone and, accordingly, tax legislation is an indispensable employee in the enterprise. After some time, such professionals rightfully occupy the position of chief accountant. But as a result, the accountant’s responsibility also increases.

The responsibilities of an accountant include:

• accounting at the enterprise;
• participation in the development and further activities directly aimed at the rational and correct use of resources;
• receiving and monitoring primary documentation;
• reflection on the accounts of transactions related to the constant movement of cash and fixed assets, inventory items;
• calculation and further transfer of taxes and other fees to the local and federal budgets, various payments to banking institutions, insurance contributions to extra-budgetary state funds, and more;
• providing investors, creditors, managers, and auditors with reliable financial statements.

In addition, the accountant's job responsibilities include: developing a working chart of accounts; participation in the implementation of economic analysis of the financial and economic activities of the organization; ensuring the safety of documents; formation, accumulation and maintenance of a database on the organization’s accounting; execution of the leader.

Depending on the direction of accounting activity, accountants at an enterprise can carry out a certain type of activity, so they have their own responsibilities. The job responsibilities of a materials accountant include conducting documentary audits of the economic activities of the organization to carry out accounting of the property available at the enterprise, timely registration of the audit results, providing the necessary recommendations to facility managers to eliminate the detected causes of deficiencies and violations, monitoring the accuracy of the accounting of fixed and material assets , registration of incoming and outgoing documents, and more.

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

Job description accountant Any organization needs this specialist, because every company has this specialist. The job responsibilities 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 area that a particular specialist will manage. Therefore, a sample accountant job description taken from one company may not be suitable for another.

Accountant job description

I APPROVED
CEO
Last name I.O. ________________
"________"_____________ ____ G.

1. General Provisions

1.1. An accountant belongs to the category of specialists.
1.2. An accountant is appointed to a position and dismissed from it by order of the general director of the company on the recommendation 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 responsibilities are transferred to another official, as announced in the order of the organization.
1.6. A person who meets the following requirements is appointed to the position of accountant: education - higher or secondary specialized, experience of similar work of at least one year, knowledge of computer programs for accounting.
1.7. An accountant must know:
- legislative acts, regulations, 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 accounting accounts transactions related to the movement of fixed assets, inventory and cash.
1.8. The accountant is guided in his activities by:
- legislative acts of the Russian Federation;
- The company’s charter, internal labor regulations, and other regulations of the company;
- Regulations on the accounting department of the organization;
- orders and instructions from management;
- this job description.

2. Job responsibilities of an accountant

The accountant performs the following duties:
2.1. Performs work on maintaining accounting records of property, liabilities and business operations (accounting for fixed assets, inventory, production costs, sales of products, results of economic and financial activities; settlements with suppliers and customers, for services provided, etc.) .
2.2. Participates in the development and implementation of activities aimed at maintaining financial discipline and rational use of resources.
2.3. Receives and controls primary documentation for the relevant areas of accounting and prepares them for accounting processing.
2.4. Reflects on the accounting accounts transactions related to the movement of fixed assets, inventory and cash.
2.5. Prepares reporting estimates of the cost of products (works, services), identifies sources of losses and unproductive expenses, and prepares proposals for their prevention.
2.6. Accrues and transfers taxes and fees to the federal, regional and local budgets, insurance contributions to state extra-budgetary social funds, payments to banking institutions, funds to finance capital investments, wages of workers and employees, other payments and payments, as well as deductions for material incentives for enterprise employees.
2.7. Participates in conducting an economic analysis of the economic and financial activities of the organization based on accounting and reporting data in order to identify intra-economic reserves, implement savings regimes and measures to improve document flow.
2.8. Participates in the inventory of funds, inventory, 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 from his immediate superior.

3. Rights of an accountant

The accountant has the right:
3.1. Receive information, including confidential information, to the extent necessary to solve assigned tasks.
3.2. Make proposals for improving work related to the responsibilities provided for in these instructions.
3.3. Within your competence, inform your immediate supervisor about all shortcomings identified in the course of your activities and make proposals for their elimination.
3.4. Request personally or on behalf of the chief accountant from department heads and specialists information and documents necessary to fulfill his official duties.
3.5. Require the management of the enterprise to provide assistance in the performance of their official duties and rights.

4. Accountant's responsibility

The accountant is responsible for:
4.1. For failure to perform and/or untimely, negligent performance of one’s official duties.
4.2. For failure to comply with current instructions, orders and regulations on maintaining trade secrets and confidential information.
4.3. For violation of 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.

1.1. This instruction has been drawn up in accordance with the Resolution of the Ministry of

Labor of the Russian Federation dated August 21, 1998 No. 37 “Industry-wide qualification characteristics of positions of workers employed in enterprises, institutions and organizations.”

1.2. An accountant (for settlements with counterparties and extra-budgetary activities) belongs to the category of specialists.

1.3. This job description defines the functional duties, rights and responsibilities of an accountant (for settlements with contractors and extra-budgetary activities).

1.4. An accountant (for settlements with contractors and extra-budgetary activities) is appointed to the position and dismissed from the position upon the proposal of the chief accountant in accordance with the order of the director of the technical school established by the current labor legislation.

1.5. A person with a secondary vocational (economic) education without requirements for work experience or special training according to an established program and work experience in accounting and control of at least 3 years is appointed to the position of accountant for this area.

1.6. An accountant (for settlements with counterparties and extra-budgetary activities) must know:

Legislative acts, regulations, instructions, orders, guidelines, methodological and regulatory materials on the organization of accounting and reporting in this area;

Forms and methods of accounting in a technical school;

Plan and correspondence of accounts, in particular, for mutual settlements with counterparties and extra-budgetary activities;

Organization of document flow in this area of ​​accounting;

The procedure for documenting and reflecting on accounting accounts transactions related to the movement of fixed assets, inventory and cash;

The procedure for documenting mutual settlements with counterparties and reflecting settlements on accounting accounts;

Methods of economic analysis of the economic and financial activities of the technical school;

Rules for the operation of computer equipment;

Economics, labor organization and management;

Market methods of management;

Labor legislation;

Labor protection rules and regulations.

1.7. An accountant (for settlements with counterparties and extra-budgetary activities) is guided in his activities by:

Constitution of the Russian Federation.

Civil, labor, administrative codes of the Russian Federation.

Rules and regulations of labor protection, safety and fire protection, sanitary and epidemiological rules and regulations.

Charter and local legal acts of the technical school (including internal labor regulations, employment contract).

This job description.

1.8. In the event of the temporary absence of an accountant (for settlements with counterparties and extra-budgetary activities), his duties are performed by a person appointed in the prescribed manner, who acquires the corresponding rights and is responsible for the proper performance of the duties assigned to him.

1.9. The accountant (for settlements with contractors and extra-budgetary activities) independently organizes the work in accordance with the work plan of the structural unit.

1.10. The accountant (for settlements with contractors and extra-budgetary activities) reports directly to the chief accountant.

1.11. In the event of a temporary absence of an accountant from another department, the Accountant will replace him as best he can for similar transactions.

2. Functions

2.1. Carrying out work on accounting for mutual settlements with counterparties.

2.2. Maintaining analytical accounting for expense items within cash budget limits.

2.3. Carrying out transactions with funds.

2.4. Carrying out work on maintaining accounting records, obligations and business operations (costs of production, sales of products, results of economic and financial activities, settlements with suppliers and customers, as well as for services provided, etc.).

2.5. Maintaining analytical accounting for expense items of extra-budget cash limits.

3. Job responsibilities

The accountant (for settlements with contractors and extra-budgetary activities) performs the following duties:

3.1. Performs accounting work 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. Receives and controls primary documentation in this area of ​​accounting and prepares them for accounting processing.

3.4. Reflects extracts from financial institutions on accounting accounts.

3.5. Analyzes balances by expense items.

3.6. Monitors and executes contracts and budget obligations.

3.7. Monitors the services market and participates in tender commissions.

3.8. Prepares justification for choosing a counterparty.

3.9. Coordinates agreements and maintains a register of agreements.

3.10. Monitors the timely provision by counterparties of invoices for payment, certificates of completion of work, invoices, waybills, and certificates of conformity.

3.11. Conducts reconciliation of mutual settlements with counterparties.

3.12. Provides managers and other users of financial statements with comparable and reliable accounting information for the relevant area of ​​accounting.

3.13. 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 accounting reporting, participates in determining the content of basic techniques and methods of accounting and technology for processing accounting information.

3.14. Prepares reporting estimates of the cost of products (works, services), identifies sources of losses and unproductive costs, and prepares proposals for their prevention.

3.15. Accrues and transfers taxes and fees to the federal, regional and local budgets.

3.16. Performs calculations on material and financial costs necessary for the work being carried out.

3.17. Annually develops estimates and prepares estimates for types of business and other income-generating activities.

3.18. Quarterly controls the receipt and expenditure of funds by type of activity.

3.19. Processes bank documents related to business activities on a daily basis (monitoring the receipt of receipts for training, posting by name). Preparation of reports on extrabudgetary funds.

3.20. Monitors the formation of packages of documents for paid training courses.

3.21. Participates in the formation of VAT and income taxes.

3.22. Maintains and accounts for expenses with accountable persons of the technical school, checks, draws up and enters in a computer database advance reports of accountable persons.

3.23. Provides daily information about the receipt and transfer of funds to the Supplier.

3.24. Treats the values ​​entrusted to him with care.

3.25. Takes all measures to ensure the safety of funds, property, documents entrusted to him and to prevent damage.

3.26. Promptly informs the chief accountant about all circumstances that threaten the safety of the valuables entrusted to him.

3.27. Prepares data on the relevant area of ​​accounting for reporting, monitors the safety of accounting documents, draws them up in accordance with the established procedure for transfer to the archive.

3.28. 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.

3.29. Conducts settlements with suppliers.

3.30. Registers accounting entries and posts them to accounts.

3.31. Maintains an atmosphere of politeness and friendliness in the workplace.

3.32. Performs other assignments of the technical school management that are not included in this job description, but arise in connection with production needs.

4. Rights

An accountant (for settlements with counterparties and extra-budgetary activities) has the right:

4.1. Receive from technical school employees the information necessary to carry out their activities.

4.2. Demand that the technical school management provide assistance in the performance of their official duties.

4.3. Improve your skills.

4.4. Get acquainted with draft decisions of the technical school management concerning its activities;

4.5. Submit proposals on issues related to your activities for consideration by the chief accountant.

5. Responsibility

The accountant (for settlements with counterparties and extra-budgetary activities) is responsible for:

5.1. For improper performance or failure to fulfill one’s job duties as provided for in this job description - within the limits 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 internal regulations of the technical school regulating the issues of protecting 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 one’s functions and duties provided for by this job description, orders, instructions, instructions of the technical school management, not included in this job description, but arising in connection with production necessity and other offenses - in accordance with the current legislation of the Russian Federation: remark, reprimand, dismissal.

6. Interactions

Accountant (for settlements with counterparties and extra-budgetary activities):

6.1. Works according to a schedule based on a 40-hour work week and approved by the director of the technical school.

6.2. Independently plans his work for each academic year and half-year. The work plan is agreed upon with the chief accountant and approved by the director of the technical school no later than five days from the beginning of the planned period.

6.3. Receives from the chief accountant of the technical school information of a regulatory, organizational and methodological nature, and gets acquainted with the relevant documents against receipt.

6.4. Interacts with employees of the contract service, business department, department of correspondence and additional professional education.

6.5. Systematically exchanges information on issues within its competence with deputy directors and employees of the technical school.

6.6. Maintains confidentiality.

The job description of an accountant is one of the first documents that is introduced to when hiring an employee for the position of “Accountant”. It defines the duties, rights and responsibilities of the employee. Sample documents for different profile areas of an accountant's work are in this article.

The preparation of an accountant's job description depends on whether the organization applies the professional standard for accountants. We present the features of such a document and samples.

Standard job description for an accountant taking into account the requirements of the professional standard

Option 2: The organization applies standards . In such instructions, it is necessary to specify the requirements for the specialist in accordance with the standard and indicate that the job description complies with the professional standard “Accountant”, which is approved by Order of the Ministry of Labor No. 1061n.

An employer has the right to hire an accountant without special education, unless there are restrictions. But higher education is mandatory in public joint-stock companies, banks, and insurance organizations (Part 4 of Article 7 of the Federal Law of December 6, 2011 No. 402-FZ). Therefore, such requirements are mandatory in any instruction.

In addition, the standard delineates the skills and labor functions of a specialist. In the instructions, this list can be combined and written down as job responsibilities. But they should be spelled out specifically to avoid disputes with management about what an accountant should do.

Current instructions can also be changed to suit the standard. But if the employee’s responsibilities are expanded, then two months before this it is necessary to warn him about the changes and obtain consent.

Accountant job description: samples by specialization

Compiled without taking into account the requirements of the professional standard	Compiled taking into account the requirements of the professional standard
	Job description of an accountant-cashier
	Job Description of Deputy Chief Accountant
	Job description of a payroll accountant
	Job description of an accountant for materials accounting
Job description of a payroll accountant	Job description of a payroll accountant
	Job description of an accountant for fixed assets accounting
Job Description for Assistant Accountant

Job responsibilities of an accountant

The responsibilities of an accountant include three main blocks.

1) Accept for accounting primary accounting documents:

• draw up primary accounting documents;
• accept primary accounting documents on the facts of the economic life of an economic entity;
• identify cases of violation by responsible persons of the document flow schedule and the procedure for submitting primary accounting documents to the accounting department. Inform the chief accountant about this; check primary accounting documents;
• systematize primary accounting documents and draw up summary documents on their basis;
• submit primary accounting documents to the archives;
• provide data when conducting an inventory of assets and liabilities.

2) Measure accounting objects and group facts of economic life :

• measure accounting objects;
• register entries in an accounting program;
• transfer data from primary accounting documents to accounting registers;
• reflect the results of revaluation in accounting;
• calculate the cost of products (works, services), distribute indirect costs, calculate depreciation in accordance with accounting policies;
• reflect on the accounting accounts transactions related to the movement of fixed assets, inventory and cash;
• charge and transfer taxes, fees and contributions to the budget and extra-budgetary funds;
• compare inventory results with data from accounting registers and prepare reconciliation statements.

3) Summarize the results of the facts of economic life:

• count the totals and balances of synthetic and analytical accounting accounts in the accounting registers, close the turnover in the accounting accounts;
• control the identity of analytical accounting data with turnovers and balances on synthetic accounting accounts;
• prepare information to prepare balance sheets;
• prepare explanations, select the necessary documents for conducting internal control, internal and external audits, documentary audits, tax and other audits;
• systematize accounting registers for the reporting period;
• transfer accounting registers to the archive;
• reflect in accounting the discrepancies between the actual availability of objects and the data in the accounting registers;
• Perform other functions on behalf of the chief accountant.

In many organizations, as a rule, an accountant is considered the right hand of a manager. The question arises: what does an accountant do, and why does he have such a privilege? A person in this position documents accounting and tax records, as well as all business transactions, without which it is impossible to conduct business. An accountant always follows the regulations established by law and also monitors all changes in them. Today, the profession of accountant is still relevant among economic specialties, as it is in demand in the labor market.

The profession of accountant and its history

The activities of any company cannot fully function without proper document flow, so in any company there is always a person of this specialty. What are the functions of an accountant? The size of the subject matters directly here. If we talk about small institutions, then all duties are performed by one person - the chief accountant.

In large organizations, a whole department of highly qualified accountants is engaged in conducting business transactions and documenting them, where each is concentrated in a specific area, and also performs the job duties assigned to him. One is responsible for the cash register and payment of wages, the second interacts with foreign exchange transactions, the third manages the warehouse of goods produced. The headquarters is always headed by the chief accountant; his task is to coordinate the work of the entire department and prepare reports. Only he bears full responsibility for the financial activities of the company as a whole. The profession of an accountant is always an advantage, because he can work not only in one place at once, but also keep records of several small companies at the same time.

Interesting fact about the profession

Accountant(from German “Buch” - book and “Halter” - holder) - a specialist in the field of accounting. The first accountants carried out their activities back in Ancient India, only then they were called accountants; they worked, as a rule, on agricultural accounting. The name of the profession itself appeared only in the 15th century by the decision of Emperor Maximilian. Around the same time, the first book on accounting was published - a treatise by the Italian Luca Pacioli “On Accounts and Records”. In his manuscript, he described and organized what an accountant does. In our country, this profession appeared at the beginning of the 18th century by order of Peter the Great.

Qualification requirements for an accountant

In general terms, what an accountant does is clear. Now let's look at what he should be able to do and what qualities he should have. The work of an accountant is suitable for neat, diligent and mathematically capable people who can work with large amounts of information. In addition to personal qualities, this type of activity requires knowledge in the field of finance, economics, management, statistics and a number of others. During work, any accountant is required to engage in self-development, attend seminars and advanced training courses, and also monitor changes in accounting rules. When applying for a job, the following general requirements are presented to the candidate::

• higher or secondary specialized economic education;
• knowledge of accounting rules and tax legislation;
• PC skills, knowledge of the 1C program;
• If you have to work in international companies, knowledge of IFRS (the international financial reporting system) is required.

The age range of specialists most in demand on the labor market is 23-50 years old; accountants under 30 years of age make up 60% of the total number of specialists; from 30 to 40 years - 25%, from 40 to 50 - 12%. The salary of a qualified specialist depends entirely on his professional experience and the industry in which he works. This profession has good career prospects.

Accountant job description

Each organization has its own job description for an accountant.. Since there is no standard regulating the content and procedure for developing a job description, all companies independently create a description of a particular position. That's why a document from one company may not be suitable for another. This local document spells out the production powers and job responsibilities of the specialist, which vary from the scope of the company’s activities, the structure of the financial and economic department, as well as from the area that the specific specialist will manage.

The candidate is introduced to the job description before signing the employment contract. If this moment is missed, then in the future the specialist cannot be brought to disciplinary liability for negligent attitude to work. Moreover, it is desirable that the document strictly lists all responsibilities to make it easier to resolve pre-trial and judicial disputes between the parties. If the company is large, then each department accountant should have his own job description.

The document is developed by a personnel employee or department head together with a lawyer. Afterwards, the instructions are approved by the management having such authority, affixing the main seal of the company to it. Usually documents come in triplicate. The first copy of the job description for each employee is kept in the personnel department, the second - with the head of the department, and the third - with the employee.

If an accountant performs a wider range of duties, then his job description will be more complete.

Job responsibilities of an accountant

Functional responsibilities are reviewed and changed for each specific case. The following functional responsibilities of an accountant are general; you can draw up your own instructions on them. These include:

• calculation, calculation of wages according to the tariffs established by law;
• calculation, accrual, and transfer of taxes for reporting periods;
• preparation of documentation for assessment and subsequent planning of actions to optimize the use of financial resources;
• participation in settlements with clients and suppliers;
• preparation and submission of tax reports to the tax authorities within the appropriate time frame;
• recording in accounting accounts transactions related to the movement of fixed assets, as well as inventory items;
• participation in various investment projects;
• finding sources of financial and resource losses, preventing shortages;
• carrying out many financial transactions for the purchase and sale of enterprise products: drawing up receipt documents, reconciling calculations of product costs;
• accounting of the organization’s property, fixed assets, liabilities;
• work with financial documentation, which includes acts, invoices, contracts;
• inventory of the company’s material assets, as well as execution of relevant acts;
• registration and issuance of all kinds of certificates to workers, in particular, certificates of wages;
• cooperation with other banks;
• fulfilling requests from superiors.

Typical job responsibilities of accounting employees are given in Qualification directory for positions of managers, specialists and other employees, approved by Resolution of the Ministry of Labor of Russia dated August 21, 1998 No. 37. From this document it immediately becomes clear what an accountant does at an enterprise. If the chief accountant is temporarily absent from the workplace, then his duties fall on the deputy, who receives the corresponding rights and is responsible for the performance of the duties assigned to him.