An accountant is a specialist whose responsibility is the documentary maintenance of economic and financial accounting at the enterprise. In his work, the accountant strictly follows the established regulations of the current legislation.
The main areas of accounting include: fixed assets, salaries, cash, foreign exchange operations and a warehouse.
In addition, many large enterprises have a whole staff of highly qualified accountants, each of which is engaged in a certain type of activity, while each accountant has his own duties:
- accounting;
- reception and control of all primary documentation ;
- payroll preparation;
- the implementation of operations that are associated with the movement of cash and fixed assets, as well as various commodity and material values;
- deduction of funds to insurance services, tax service, trade union or pension funds.
Responsibilities of an accountant:
- ability to operate with large cash flows;
- knowledge of the tax and labor code;
- work in special accounting programs;
- compulsory knowledge of the basics of statistics, economics and mathematics.
A qualified accountant, who is well versed in all types of accounting and, accordingly, tax legislation, is an irreplaceable employee in the enterprise. Such professionals, after some time, rightfully occupy the position of chief accountant. But as a result of this, the accountability of the accountant also increases.
Accountant Responsibilities
The duties of an accountant include:
- bookkeeping at the enterprise;
- participation in the development and further activities directly aimed at the rational and proper use of resources;
- implementation of reception and control of primary documentation;
- reflection on accounts of operations associated with the constant movement of cash and fixed assets, inventory materials;
- calculation and further transfer of taxes and other fees to the local and federal budgets, various payments to banking institutions, insurance contributions to off-budget state funds, payroll and more;
- providing investors, creditors, managers, auditors with reliable financial statements.
In addition, the duties of an accountant include: developing a work plan of accounts; participation in the economic analysis of the financial and economic activities of the organization; ensuring the safety of documents; the formation, accumulation and maintenance of a database on the accounting of the organization; execution of individual instructions of the head.
Responsibilities of the material accountant
Depending on the direction of accounting, accountants at the enterprise can carry out a certain type of activity, so they have their own responsibilities. The duties of the material accountant include conducting documentary audits of the organization’s business activities to carry out accounting of property available at the enterprise, timely processing of the audit results, providing necessary recommendations to facility managers to address the discovered causes of deficiencies and violations, monitoring the accuracy of fixed and material assets , registration of credit and debit documents, expense reports and etc. ugoe.
The accountant is liable to the employing organization, as well as to state and non-state control bodies.