The accounting department is a fairly independent unit of any modern company. It can consist of links for various purposes, each of which is designed to perform strictly assigned functions. The purpose of such a systematization is to ensure the effective economic activity of organizations. Traditionally, the entire structure of the accounting department is managed by the chief accountant.
Under his leadership, employees of the material and settlement departments, employees of the production and calculation and general divisions, as well as groups for accounting for finished products and foreign exchange operations, work. This is the most common accounting structure.
The scheme of each similar department can belong to one of three types: linear, vertical and combined. Let's consider each of them.
Linear
This structure is typical for organizations with a small number of full-time employees. In this case, the number of employees of the above department does not exceed ten people. Such a structure of accounting follows one basic principle: all employees of the department report to the chief accountant.
Vertical
A distinctive feature of such a system can be considered the creation of one or more intermediate links. The structure of accounting of this kind implies the presence of sectors, departments, bureaus and groups that are in the office of the chief accountant. With such a system of organization, his orders are passed on to senior employees, who, in turn, convey them to each specific performer. The vertical structure of accounting can be used in large enterprises, as well as in most medium-sized organizations.
Combined
The use of systems of this kind allows us to identify individual units that are considered responsible for a certain closed range of work. Graphically, such an accounting structure can be depicted as a combination of the first and second types, which were described earlier. It should also be noted a distinctive characteristic feature - this type of organization of the production process is found exclusively in large enterprises with a significant staff.
Important point
The possibility of the appearance of a special structural unit called the accounting department should also be described. As soon as the fact of the presence of two or more accountants is recorded in the organization’s documentation , it is necessary to draw up appropriate orders for appointing one of them to the post of chief accountant, as well as creating a structure that will relate to one of the above types. Over time, the selected system for organizing the production process can change and expand, however, the initial form of the structural unit under consideration remains approximately the same for each modern company.