The job description of the accountant includes information that a specialist needs to study when applying for a job. It discloses the rights and obligations of staff that must be respected in a particular position. In addition, liability for violation of the instructions is indicated.
According to this document, the position of an accountant can be taken by a person who has at least a specialized education, work experience of over a year is welcome. A person is considered to be hired only after the director of the enterprise signs the relevant order. The job description of the accountant also lists the categories of basic knowledge that a specialist should possess. These include the standards of the current legislation, various ways and methods of accounting for fixed and intangible assets, cash flows in cash registers and funds in bank accounts, etc. A qualified specialist must competently analyze not only the results of production activities, but also the situation on the market of goods and services. Of course, like every employee, an accountant must clearly know and comply with fire safety standards.
Job description clearly indicates the person to whom the specialist reports. As a rule, such is the head of this unit, that is, the chief accountant. The responsibilities of an accounting employee include accounting for the movement of inventory items, accounting for funds on the accounts and at the cash desk of the enterprise, charging and issuing salaries to staff, drawing up planning and reporting documents. In addition, he must accept and group all incoming primary information, on the basis of which all operations are formalized. Each posting must be documented, nothing is simply recorded in the reporting. On the shoulders of the accounting employee lies the calculation of the cost of finished products, he also writes off the costs of the cost of manufactured goods.
The job description states that the accountant must timely and fully transfer funds to the budget and extra-budgetary funds. You should clearly familiarize yourself with the tax code in order to know the rules of settlements for all types of taxation. The accountant takes part in carrying out inventory measures, develops filling forms and forms of documents that are not unified by a strict reporting form. It is obliged, upon request, to present the necessary documents to other units interacting with accounting and depending on it. Periodically, the goals and objectives of the enterprise are reviewed in connection with changing market conditions. The specialist in the position of accountant is engaged in the analysis of indicators of the past period and the development of new strategic and tactical measures.
As a rule, instructions for work are drawn up depending on the specific task of the specialist. For example, the job description of an accountant for the accounting of materials obliges him to reflect the movement of materials, the transfer of their value to finished products. For the quality performance of his work, he has the right to study any working documents necessary for making a decision or comparing actual indicators with data from past periods. Many managers welcome the initiative, that is, a specialist has the right to propose measures to improve the work process.
The job description of the material accountant gives him the right to correspond with external users, including suppliers and contractors, investors and auditors. In addition, this document provides liability for abuse of official duties or for improper fulfillment of one’s obligations. The job description of the accountant provides for punishment by the legislature for the disclosure of the content of documents representing commercial secrets.