Responsibility of the employee The accountant is fully responsible - disciplinary, financially, and in special cases, criminally. Liability may arise in the following cases:

• Inappropriate performance of direct professional duties;
• Causing material damage to an enterprise;
• Distortion of accounting documentation data;
• Disclosure internal information,compromise of electronic keys;
• Violation of internal discipline of the enterprise.

Material, disciplinary, administrative and criminal liability of an accountant in 2017 - 2018 - read here. Pros and cons of the accountant profession As already mentioned, this profession has great advantages, but also an impressive list of disadvantages.

Occupational safety

• Mandatory control of the salary level of the team, carry out annual indexation, distribute and calculate wages;
• An accountant is required to prepare and submit reports to various authorities, while meeting deadlines and submitting undistorted data are his direct functions;
• Optimization tax deductions- important duties of the position;
• An employee in the position of accountant must constantly monitor the movement and contents of primary documentation, such as balance sheets, invoices, both goods and transport and tax;
• Carrying out export and import operations- this job responsibility is present if the company interacts with foreign suppliers or customers.
In all his official and functional responsibilities, this specialist is obliged to maintain confidentiality in his activities.

Job descriptions of an accountant for sales

Job description of an accountant for implementation Defines the rights and responsibilities of an accountant holding the corresponding position in the accounting department of an enterprise. The duties of a sales accountant are: 1. Accounting for primary documentation related to the sale of goods, works or services.

2. Reflects in accounting documentation and accounts financial and economic transactions related to the sale of products of the employing enterprise. 3. Responsible for the preparation and validity of cost estimates for manufactured goods. Including making proposals to reduce production costs, identifying production and other losses.
4. Prepares reporting documentation for his sector of work, including for the management of the company, counterparties and regulatory authorities. 5.

Accountant for the implementation of duties

• forms and methods accounting at the enterprise;
• plan and correspondence of accounts;
• organization of document flow in accounting areas;
• the procedure for documenting and reflecting on accounting accounts transactions related to the movement of fixed assets, inventory and cash;
• methods economic analysis economic and financial activities of the enterprise;
• operating rules computer technology;
• economics, labor organization and management;
• market methods management;
• labor legislation;
• internal labor regulations;
• rules and regulations of labor protection, safety precautions, industrial sanitation and fire protection.

Main job responsibilities of accounting employees

Develops a working chart of accounts, forms of primary documents used for registration business transactions, for which standard forms are not provided, as well as document forms for internal financial statements, participates in determining the content of basic techniques and methods of accounting and technology for processing accounting information. 9. Participates in conducting an economic analysis of the economic and financial activities of the enterprise based on accounting and reporting data in order to identify on-farm reserves, implement savings regimes and measures to improve document flow, in the development and implementation of progressive forms and methods of accounting based on the use of modern computer technology , in conducting inventories of cash and inventory items. 10.

Accountant job description

Important

Maintaining accounting records in accordance with the requirements of current legislation Russian Federation in terms of accounting for sales of products (goods, works, services). 2.2. Reflection in accounting accounts of transactions related to the sale of products (goods, works, services). 2.3. Drawing up reporting calculations of the cost of products (goods, works, services), identifying sources of losses and non-production costs, preparing proposals for their prevention.

2.4.

Attention

Carrying out settlements with suppliers. 2.5. Carrying out reconciliations of settlements with counterparties, generating reconciliation reports. 2.6. Carrying out control and analysis of receivables and accounts payable. 2.7. Formation of a sales book and a log of issued invoices.

2.8. Monitoring the correct execution of primary documents for sales and returns of products. 2.9.
Request and receive from structural divisions information, reference and other materials necessary to perform the duties provided for in this Job Description. 3.2. Get acquainted with the documents defining his rights and responsibilities for his position, criteria for assessing the quality of performance of official duties. 3.3. Submit proposals for improvement of work related to the responsibilities provided for in these Instructions for consideration by management. 3.4. Require the management of the enterprise to provide organizational and technical conditions and prepare the established documents necessary for the performance of official duties. 4. Responsibility The sales accountant is responsible for: 4.1.

Job description of an accountant for the sales area

Develops a working chart of accounts, forms of primary documents used for registration of business transactions for which standard forms are not provided, as well as forms of documents for internal accounting reporting, participates in determining the content of basic techniques and methods of accounting and technology for processing accounting information. 2.8. Participates in conducting an economic analysis of the economic and financial activities of an enterprise based on accounting and reporting data in order to identify on-farm reserves, implement savings regimes and measures to improve document flow, in the development and implementation of progressive forms and methods of accounting based on the use of modern computer technology, in conducting inventories of cash and inventory items. 2.9.

Responsibilities and functions of an accountant + job description

Moreover, if we are not talking about a full-time accountant, but about the chief specialist of an enterprise, then his job responsibilities also include control over the entrusted service. In this case, the functions are expanded, the following responsibilities of the position are added:

• Checking the timely reflection of financial and business transactions in the company’s accounts;
• Control of accounting for enterprise deposits/loans, securities;
• Control of regulations for working with data personalization and compliance with confidentiality;
• Compliance with the requirements of local internal regulations of the organization.

Samples job description accountant The content of the document will depend on the specialist; below are several examples of job descriptions for an accountant. Presented sample forms, which can be used as a template for developing your own instructions.

Job responsibilities of a sales accountant

Preparation of data on the relevant area of ​​accounting for reporting. 2.10. Performing work on the formation, maintenance and storage of a database of accounting information, making changes to reference and regulatory information used in data processing. 2.11. [Other job responsibilities]. 3. Rights The sales accountant has the right: 3.1. For all social guarantees provided for by the legislation of the Russian Federation.

3.2. Get what you need to complete functional responsibilities information and documents from all departments directly or through the immediate superior. 3.3. Sign and endorse documents within your competence. 3.4. Take part in the discussion of issues included in his functional responsibilities.
3.5. Submit proposals to management to improve their work. 3.6.

Job responsibilities of a sales accountant in a wholesale enterprise

As a rule, in a company, a sales accountant prepares and records transactions for the sale of goods, works or services, as well as prepares the appropriate package of documents required for these transactions. Accountant operator responsibilities Registration of employee responsibilities with internal documentation of the company In order to ensure that the employee does not have questions during the course of his work, organizations draw up a job description for each staff position. This document refers to internal administrative documentation issued and approved by order of the head of the company and is intended to disclose information about the direct responsibilities of an employee holding a particular position, as well as the requirements for personnel qualifications, the rights of the employee and the boundaries of his responsibility.

When it comes to organizing accounting in a company, each business entity independently determines its need for specialists in this field. Some companies, due to low turnover, do not have the financial ability to hire a full-time accountant and seek help from specialized organizations providing accounting services. For slightly larger companies, it is enough to attract one specialist to their company - a chief accountant - who will take charge of all areas of accounting. However, this is often not enough. In this case, an accounting department is formed, which includes a chief accountant and ordinary accountants who maintain one or another section of accounting.

Let's consider what the position of a sales accountant is, what industries it is typical for, and what responsibilities may be assigned to this specialist.

Which companies require a sales accountant?

For the most part, the need for a sales accountant is typical for trade organizations. How larger company and, as a result, the greater its turnover, the more significant the number of sales transactions are carried out daily. Thus, an employee of an organization who is responsible for sales operations is the main characteristic of a sales accountant.

At their core, the functional responsibilities of a sales accountant are extremely close to the responsibilities of a primary documentation accountant. As a rule, in a company, a sales accountant prepares and records transactions for the sale of goods, works or services, as well as prepares the appropriate package of documents required for these transactions.

Registration of employee responsibilities with internal company documentation

To ensure that employees do not have questions during their work activities, organizations draw up a job description for each staff position. This document refers to internal administrative documentation issued and approved by order of the head of the company and is intended to disclose information about the direct responsibilities of an employee holding a particular position, as well as the requirements for personnel qualifications, the employee’s rights and the boundaries of his responsibility. The introduction of this document into everyday use will minimize misunderstandings between the employee and the employer.

Thus, the introduction of a job description allows the organization to:

• Determine the boundaries of employee responsibility in the event of violations;
• Record the company's requirements for personnel qualifications;
• Determine a specific list of functional responsibilities for each position. In relation to accounting employees, we are talking about assigning a site, establishing the scope of work and the actual list of operations performed.

Sales accountant: responsibilities

A specific list of functional responsibilities of an accountant for sales is not established at the legislative level. In this regard, companies are given the opportunity to independently determine the actual list of responsibilities depending on the specifics of the organization’s activities.

When developing a job description for a sales accountant, it is necessary to be guided by the provisions of the current labor legislation. In the process of carrying out work, the sales accountant reports to his immediate supervisor, namely the chief accountant or deputy chief accountant, if there is one.

What should a sales accountant know?

First of all, the provisions Russian legislation, defining the accounting methodology in commercial organizations.

In this regard, the formation of operations for the sale of goods, works, services is tax base When calculating budget payments, the sales accountant must be savvy in matters of tax legislation.

Since the entire accounting and tax accounting is based on the use of the chart of accounts economic accounting, the sales accountant is required to understand the meaning of the accounts and their possible correspondence.

Currently, business accounting is automated. Accordingly, the value accounting programs, such as 1C, Kontur and others, will be a priority.

As for the job responsibilities of a sales accountant, they include:

• Reflection on business accounts of transactions for the sale of goods, works and services;
• Preparation of relevant documents when carrying out the operations described above;
• Calculating the cost of goods, works and services, identifying sources of losses and costs;
• Working with account 62 “Settlements with buyers and customers”;
• Periodic (at least once a quarter) reconciliation of mutual settlements with the company’s counterparties, generation of reconciliation reports;
• Control over the status of receivables and payables. Timely elimination of emerging debts, carrying out analytical measures on the reasons for their occurrence;
• Formation of a sales book;
• Formation of a log of issued invoices;
• Monitoring the correctness of registration of primary accounting documents;
• Preparation of data on the sales area and provision of relevant information to the chief accountant / deputy chief accountant for reporting.

The specific list is established by the company independently, depending on the specifics of its activity. Often, the sales accountant’s responsibilities include working with the client bank. When determining functionality, management should build on the current regulatory framework and professional standards intended for accountants.

Job description accountant Any organization needs this specialist, because every company has this specialist. Job responsibilities accountants vary depending on the company's field of activity (much depends, for example, on whether it conducts trading operations), the structure of the financial and economic department, and, of course, from the area that will be managed by a specific specialist. Therefore, a sample accountant job description taken from one company may not be suitable for another.

Accountant job description

I APPROVED
General manager
Last name I.O. ________________
"________"_____________ ____ G.

1. General provisions

1.1. An accountant belongs to the category of specialists.
1.2. An accountant is appointed to a position and dismissed from it by order general director company on the recommendation of the chief accountant.
1.3. The accountant reports directly to the chief accountant.
1.4. During the absence of an accountant, his rights and obligations are transferred to another official, as announced in the organization order.
1.6. A person who meets the following requirements is appointed to the position of accountant: education - higher or secondary specialized, at least one year of experience in similar work, knowledge of computer programs for accounting.
1.7. An accountant must know:
- legislative acts, regulations, orders, orders, other guidance, methodological and regulatory materials on organizing accounting of property, liabilities and business transactions and reporting;
- forms and methods of accounting at the enterprise;
- plan and correspondence of accounts;
- organization of document flow in accounting areas;
- the procedure for documenting and reflecting on accounting accounts transactions related to the movement of fixed assets, inventory and cash.
1.8. The accountant is guided in his activities by:
- legislative acts of the Russian Federation;
- Company Charter, Internal Labor Regulations, others regulations companies;
- Regulations on the accounting department of the organization;
- orders and instructions from management;
- this job description.

2. Job responsibilities of an accountant

The accountant performs the following duties:
2.1. Performs work on maintaining accounting records of property, liabilities and business operations (accounting for fixed assets, inventory, production costs, sales of products, results of economic and financial activities; settlements with suppliers and customers, for services provided, etc.) .
2.2. Participates in the development and implementation of activities aimed at maintaining financial discipline and rational use of resources.
2.3. Receives and controls primary documentation for the relevant areas of accounting and prepares them for accounting processing.
2.4. Reflects on the accounting accounts transactions related to the movement of fixed assets, inventory and cash.
2.5. Prepares reporting estimates of the cost of products (works, services), identifies sources of losses and unproductive expenses, and prepares proposals for their prevention.
2.6. Calculate and transfer taxes and fees to federal, regional and local budgets, insurance contributions to state non-budgetary social funds, payments to banking institutions, funds to finance capital investments, wages workers and employees, other payments and payments, as well as the allocation of funds for material incentives for employees of the enterprise.
2.7. Participates in conducting an economic analysis of the economic and financial activities of the organization based on accounting and reporting data in order to identify intra-economic reserves, implement savings regimes and measures to improve document flow.
2.8. Participates in the inventory of funds, inventory, settlements and payment obligations.
2.9. Prepares data on relevant areas of accounting for reporting, monitors safety accounting documents, designs them in accordance with in accordance with the established procedure for transfer to the archive.
2.10. Performs work on the formation, maintenance and storage of a database of accounting information, makes changes to reference and regulatory information used in data processing.
2.11. Performs individual official assignments from his immediate superior.

3. Rights of an accountant

The accountant has the right:
3.1. Receive information, including confidential information, to the extent necessary to solve assigned tasks.
3.2. Make proposals for improving work related to the responsibilities provided for in these instructions.
3.3. Within your competence, inform your immediate supervisor about all shortcomings identified in the course of your activities and make proposals for their elimination.
3.4. Request personally or on behalf of the chief accountant from department heads and specialists information and documents necessary to fulfill his official duties.
3.5. Require the management of the enterprise to provide assistance in the performance of their official duties and rights.

4. Accountant's responsibility

The accountant is responsible for:
4.1. For failure to perform and/or untimely, negligent performance of one’s official duties.
4.2. For failure to comply with current instructions, orders and regulations on maintaining trade secrets and confidential information.
4.3. For violation of internal labor regulations, labor discipline, safety and fire safety rules.
4.4. For offenses committed in the course of carrying out their activities - within the limits determined by the current administrative, criminal and civil legislation of the Russian Federation.
4.5. For causing material damage - within the limits determined by the current labor and civil legislation of the Russian Federation.

The job responsibilities of an accountant are the labor functions of a company employee, which he must perform while occupying a certain position in the accounting department.

Such responsibilities may vary in content. Depending on the specifics of the business and the employer, these responsibilities can be distributed among accounting employees at the discretion of the company’s management.

Regardless of the position held, the rights and responsibilities of an accountant should be reflected in job descriptions. Such documents are drawn up for each employee of the company. The instructions are subject to approval by management and familiarization with signature by an employee of the company. One of the copies of the instructions, fully executed, is handed over to the accounting employee for execution.

Let's look at some types of job descriptions and responsibilities.

Job description of sales accountant

Defines the rights and responsibilities of an accountant holding a corresponding position in the accounting department of an enterprise.

The duties of the sales accountant are:

1. Accounting for primary documentation related to the sale of goods, works or services.

2. Reflects in accounting documentation and accounts financial and economic transactions related to the sale of products of the employing enterprise.

3. Responsible for the preparation and validity of cost estimates for manufactured goods. Including making proposals to reduce production costs, identifying production and other losses.

4. Prepares reporting documentation for his sector of work, including for the management of the company, counterparties and regulatory authorities.

5. At the direction of the company’s management, interacts with counterparties on issues of procurement, production and sale of goods, works or services. Cooking necessary documents on concluded transactions.

Job responsibilities of a leading accountant

Determined by job descriptions of the leading accountant.

Compiled in free form, based on the needs of the employing enterprise.

The rights and responsibilities of a leading accountant may include:

1. In agreement with the management of the company, develops, implements and controls the application modern methods means and methods of accounting.

2. Maintains accounting records for the assigned area of ​​work. Prepares financial statements and provides them to the management of the company or other persons. Carries out operational and economic interaction with counterparties under existing contracts and agreements.

3. At the direction of the head of the enterprise, exercises representation in executive authorities, including:

Tax Service,

off-budget funds,

Law enforcement agencies,

Local authorities, etc.

4. Receives and records incoming accounting documentation for his sector of work. Provides assistance and clarification of the current rules for its preparation.

Job responsibilities of an accountant-calculator

Rights and responsibilities of an accountant-calculator:

1. May include calculation functions estimated cost the company's products and services provided.

2. Prepares draft calculations and estimates for concluding contracts with counterparties. In particular, it calculates the cost of products or services provided. Defines monetary value profit rates per unit of goods, as well as the final profit under the concluded contract.

3. Calculates the gross and net profit of the enterprise.

4. In the event of losses, monitors compliance with previously concluded contracts. Conducts a documentary search for production losses, excess of previously approved production and estimated costs.

Job responsibilities of an accountant-economist

Determined by approved job descriptions. The rights and responsibilities of an accountant-economist may include:

1. Responsible for economic planning in accounting.

2. At the direction of the accounting management, carries out financial analysis activities of the company. Makes economic calculations and makes proposals for improving the financial and economic activities of the company.

Prepares data on the relevant area of ​​accounting for reporting, monitors the safety of accounting documents, draws them up in accordance with the established procedure for transfer to the archive. 2.10. Performs work on the formation, maintenance and storage of a database of accounting information, makes changes to reference and regulatory information used in data processing. 2.11. Participates in the formulation of the economic formulation of problems or their individual stages, solved using computer technology, determines the possibility of using finished projects, algorithms, application software packages that allow you to create economically sound processing systems economic information. 3. Rights The sales accountant has the right: 3.1.

Occupational safety

Get acquainted with the documents defining his rights and responsibilities for his position, criteria for assessing the quality of performance of official duties. 4. Get acquainted with the draft decisions of the organization’s management relating to its activities.
5. Require the management of the organization to provide assistance, including ensuring organizational and technical conditions and execution of the established documents necessary for the performance of official duties. 6. Other rights established by current labor legislation.
4.

Accountant's responsibility An accountant is responsible in the following cases: 1. For improper execution or failure to fulfill their job duties as provided for in this job description - within the limits established by the labor legislation of the Russian Federation.

2.

Job descriptions of an accountant for sales

Info

Job responsibilities of a materialist accountant The rights and responsibilities of a materialist accountant must be defined in his job description. The approved and signed document must be strictly observed by the employee.

Functions of a material accountant: 1. Keeps track of the inventory assets of the enterprise. 2. Controls movement material resources, including upon arrival at the warehouse and sales.
3.

Keeps records of goods and materials necessary for production. Maintains cost accounting for production costs. 4. Carries out planned and unscheduled inventory of goods and materials, including those in the warehouse.

5. Keeps records of the main equipment of the enterprise, including taking part in commissions for writing off inventory and materials. Other functions determined by the management of the enterprise.

Accountant for the implementation of duties

Complies with internal rules and regulations for sales, safety, industrial sanitation and fire protection. 15. Ensures cleanliness and order in his workplace, 16.
Performs within employment contract orders of the employees to whom he is subordinate in accordance with these instructions. 3. Rights of an accountant An accountant has the right to: 1. Submit proposals for consideration by the director of the organization:

• to improve work related to the responsibilities provided for in this instruction,
• on the encouragement of distinguished employees subordinate to him,
• on bringing to material and disciplinary liability the employees subordinate to him who violated production and labor discipline.

2. Request from structural divisions and employees of the organization the information necessary for him to perform his job duties. 3.

Main job responsibilities of accounting employees

The profession of an accountant consists of a set of complex and responsible functions and responsibilities; this particular position is part of the three pillars of any enterprise - reporting, accounting and management analysis. Below we will analyze the functional and job responsibilities of an accountant; the job description of this employee is also provided for download.

Who is an accountant? We recommend reading the article - an accountant is a job for all times! This is a specialist in whose hands everything is financial transactions enterprises, as well as reporting and accounting. This profession has its advantages and disadvantages, since it is complex, requiring extreme attention, the use of skills, erudition, and knowledge of laws, but all this is compensated by high salaries and the ability to climb the career ladder.

Accountant job description

Prepares reporting estimates of the cost of products (works, services), identifies sources of losses and unproductive costs, and prepares proposals for their prevention. 6. Accrues and transfers taxes and fees to the federal, regional and local budgets, insurance contributions to state extra-budgetary social funds, payments to banking institutions, funds to finance capital investments, wages of workers and employees, other payments and payments, as well as deductions funds for material incentives for employees of the enterprise. 7. Provides managers, creditors, investors, auditors and other users of financial statements with comparable and reliable accounting information in the relevant areas (areas) of accounting. 8.
A person who has a higher professional (economic) education and work experience as an accountant of category II for at least 3 years is accepted for the position of category I accountant;

• category II accountant - a person who has a higher professional (economic) education without presenting requirements for work experience or secondary vocational (economic) education and work experience as an accountant for at least 3 years;
• accountant - a person who has a secondary vocational (economic) education without presenting requirements for work experience or special training in installed program and at least 3 years of experience in accounting and control.

3. An accountant is hired and dismissed by the director of the organization.

4.

Job description of an accountant for the sales area

Attention

We bring to your attention typical example job description of an accountant, sample 2018. The accountant's job description should include the following sections: general position, job responsibilities of an accountant, rights of an accountant, responsibility of an accountant.

The accountant's job description must reflect the following points: Job responsibilities of an accountant 1) Job responsibilities. Performs work on maintaining accounting records of property, liabilities and business operations (accounting for fixed assets, inventory, production costs, sales of products, results of economic and financial activities, settlements with suppliers and customers, as well as for services provided, etc. .). Participates in the development and implementation of activities aimed at maintaining financial discipline and rational use of resources.

Responsibilities and functions of an accountant + job description

Performs work on maintaining accounting records of property, liabilities and business operations (accounting for fixed assets, inventory, production costs, sales of products, results of economic and financial activities, settlements with suppliers and customers, as well as for services provided, etc. .). 2. Participates in the development and implementation of activities aimed at maintaining financial discipline and rational use of resources. 3.

Receives and controls primary documentation for the relevant areas of accounting and prepares them for accounting processing. 4. Reflects on the accounting accounts transactions related to the movement of fixed assets, inventory and cash.

Job responsibilities of a sales accountant

Russian Federation; — forms and methods of accounting at the enterprise; — plan and correspondence of accounts; — organization of document flow for this area accounting; — the procedure for documenting and reflecting on accounting accounts transactions related to the movement of fixed assets, inventory and cash; — methods of economic analysis of the economic and financial activities of an enterprise; — work in 1C; — rules for operating computer equipment; — economics, labor organization and management; — market methods of management; — basics of labor legislation; — internal labor regulations; — rules of sanitary and personal hygiene; — rules and regulations of labor protection, safety and fire protection. 2. Job responsibilities The sales accountant is assigned the following job responsibilities: 2.1.

Job responsibilities of a sales accountant in a wholesale enterprise

A sales accountant must know: - legislative acts, regulations, instructions, orders, guidelines, methodological and regulatory materials on organizing accounting for sales of products (goods, works, services) and reporting in this area; - forms and methods of accounting at an enterprise ;- plan and correspondence of accounts, in particular, for accounting for the sale of products (goods, works, services); - organization of document flow in this area of ​​accounting; - procedure for documenting and reflecting on the accounting accounts the receipt and disposal of products (goods, works, services); - methods of economic analysis of the financial and economic activities of an enterprise; - rules for the operation of computer technology; - economics, labor organization and management; - market methods of management; - labor legislation; - rules and regulations of labor protection. 1.4.