Currently, to ensure the stable functioning of the enterprise, constant and high-quality monitoring of the state of mutual settlements with suppliers of goods, works and services is necessary.
Otherwise, it’s quite easy to earn not only additional financial costs incurred in connection with litigation and payment of fines for late payments, but also the reputation of an unreliable counterparty, which is fraught with no less serious losses. One of the key specialists to help avoid such troubles is a qualified supplier accountant. The job description, developed in accordance with generally accepted professional standards and the specifics of a particular enterprise, helps to understand what is included in its immediate responsibilities.
General Provisions
As mentioned above, there is a generally accepted professional standard that helps to conduct a reasonable selection among applicants for this position. It includes criteria for seniority and level of education of a potential candidate.
The job description of an accountant on settlements with suppliers usually provides for secondary vocational education. If it is of an economic orientation, then there are no requirements for seniority. If the specialty is not profile, then the time of work related to accounting and financial activities should be from three to five years. The specialist is hired according to generally accepted standards: with the conclusion of an official contract and the publication of the corresponding order of the director. The accountant for settlements with suppliers according to the job description is required to:
- understand the current legislation relating to its direct activities;
- know the chart of accounts, both synthetic and analytical;
- know the organization of the workflow on your site;
- know the procedure for documenting transactions on the relevant accounts
In addition, a circle of leading employees, to whom the specialist reports, and a list of documents regulating his activities should be determined.
Functional
The responsibilities of the employee depend on the specifics of the enterprise and the distribution of tasks within the accounting service.
The main task of an accountant working in the settlement area is to record mutual transactions with counterparties. They are divided into:
- Accounting for fixed assets and consumables (the job description of an accountant for settlements with service providers also involves maintaining general business expenses and partially production costs associated with the direction of use of the acquired service).
- Acceptance of primary documentation and its implementation in a specialized accounting program (1C company programs are used more often). This is done by processing the received primary documents, monitoring the correctness of their design, mandatory reflection in the book of sales and / or purchases. This also includes maintaining an invoice journal.
- Accounting for settlements in cash and cashless form.
- Monitoring of mutual settlements involving periodic verification, monitoring of existing payables and receivables.
- Accounting for shipped goods (typical for the job description of an accountant for settlements with suppliers and customers).
- Creation of adapted forms of primary documentation, allowing to complete business operations in the absence of standard forms.
- Development of document forms for internal financial statements.
Both for the employee and for the employer it is highly desirable that this section contain sufficiently clear formulations of the employee’s actions, since it is on them that the organization of his individual work and the resolution of disputed issues will be built.
Credentials
The minimum amount of rights of any employee is fixed by labor legislation. In the job description of the accountant on settlements with suppliers, the organization can fix additional rights, implying access to the information necessary for the full implementation of the functionality assigned to the specialist and decision-making within its competence. Most often, this means active participation in internal document management and the preparation of reconciliation acts and various analytical references on their own initiative.
Usually, the right to vocational training is entered in the same section. But its actual implementation depends solely on the interest of the organization’s management in maintaining and improving the qualifications of employees. Very often, training involves independent study of various instructional materials.
Additional rights
The presence of a certain work experience, knowledge and level of competence may become a prerequisite for expanding the scope of fixed rights. But the employer, when drafting this section, must remember that the rights granted cannot be subsequently infringed or not fulfilled. Therefore, the wording of the section should be approached with reasonable caution.
Responsibility
This is the flip side of the previous section. The greater the scope of rights granted to a specialist, the higher the level of his responsibility. In this section of the job description of an accountant on settlements with suppliers, the standard types of liability are usually fixed: criminal and administrative for the range of violations defined by applicable law. Only issues concerning material damage caused by the actions of a specialist directly to the property or financial well-being of the organization are particularly highlighted.
Given the access to a certain kind of personal data of counterparties, liability for violation of the law relating to the protection of personal data may be separately recorded.
Disciplinary responsibility
The moments of the emergence of disciplinary liability are considered in more detail. It is imposed for violation of the internal labor regulations of the organization, the current job description and disclosure of information that is a commercial secret. Sometimes a list of possible disciplinary sanctions is recorded. When potential sanctions are not prescribed, the punishment will be carried out in accordance with the norms of the general labor legislation.
The value of the job description of the accountant on calculations with suppliers and contractors
Any written obligations recorded can simplify management processes. Since the chief accountant of the company is almost the main interested person in the quality selection of specialists for the service entrusted to him, he should not in any way remove himself from the preparation of the job description of potential subordinates.
Content Example
The main issues that the job description of an accountant on accounts with suppliers is intended to solve (example):
- Simplification of the recruitment process: clearly defined requirements for the level of education and work experience will make it possible to make an initial selection among potential applicants at the personnel department level prior to an interview.
- Improving the quality of management: the job responsibilities specified in the instructions give the employee the opportunity to fulfill them with greater responsibility, and the manager can conveniently distribute the range of urgent issues.
- Assessment of the complexity and effectiveness of staff. When considering issues related to various kinds of incentives, the head will be able, based on the prescribed competence of the employee, to more objectively approach the assessment of his contribution.
- Certification of staff. Possessing information about the duties of the employee, the manager gets the opportunity to make a more informed decision on the conformity of his position.
A sample job description of an accountant on accounts with suppliers will work out all the fundamental points and draw up a document that will help not to make a mistake in choosing a candidate.