The duties of the cashier accountant are spelled out in his job description. In his work, each accountant is guided by the requirements for his activity by the current legislation, the Regulation on the “Accounting” division and the regulations, orders, orders for the enterprise as a whole and the department in particular.
The work of an accountant is evaluated according to several basic criteria: the implementation of the job description, orders, regulations and other orders of the enterprise; timely submission of external reporting; preservation of accountable funds and the correct execution of cash documents.
Rights and obligations of an accountant
To work in this position requires special knowledge: accounting; programs for work, including the bank-client system; normative acts and current legislation.
The purpose of the bookkeeping officer is to record and control cash receipts to the cash desk and to the company account, the validity of such receipts, as well as ensuring the safety of funds in cash.
The responsibilities of the accountant include the following: timely documentation (journals, accounting orders) in accordance with the requirements of the Regulations on accounting of the Russian Federation; conducting cash transactions; interaction with state control and accounting bodies (extra-budgetary funds, statistical office, district tax inspection).
The accountant is responsible for conducting cash transactions. He controls the receipt of money at the cash desk with the recording of information about this in the general information computer database. Cash may come from customers on invoices, as proceeds from retail, when returning the unused reporting amounts. The accountant's responsibilities also include the issuance of cash on official receipts to accountable persons, control of the cash desk limit, handing over proceeds to the bank, receiving cash from the bank for production needs, maintaining a cash book, preparing primary documents, recording expenses and preparing advance reports.
The accountant calculates the salary payments to employees, calculates and transfers taxes on it, draws up reports on extrabudgetary funds, on income taxes, maintains personal accounts of employees and income tax cards, writes out salary certificates for employees, and works with banks.
The responsibilities of the accountant require him to comply not only with the accuracy and correctness of all operations, but also the timeliness of their implementation. Preparation of payment orders and their sending to the bank through the Bank-Client system should be carried out before 13 hours. Twice a week, the accountant must take bank statements, daily provide data on the transfer of funds to suppliers. The accountant provides the bank with information (cash plans, confirmation of account balances, applications for approval of the cash desk limit). Payment orders must be entered into the information base of the enterprise (1C) daily.
The obligations of the cashier accountant are directly related to the responsibility for cash operations and their safety.
The cashier accountant has the right to independently make decisions within his own authority, to require the head to ensure that his work is equipped with all the necessary resources; make suggestions that can contribute to improving work efficiency and improving its methods and forms.
When interacting with the manager, the accountant should refer all issues that require his direct participation to it for consideration. Executive orders that relate to the work of the accountant are given orally, and they are strictly binding. If decisions relate to changes in the operation of the system, they must be executed in the form of written orders.