– a document that defines the list of duties, rights and responsibilities of specialists in accounting departments.

I CONFIRM:
CEO
LLC "Supplies Wholesale"
Shirokov/Shirokov I.A./
"12" August 2014

Accountant job description

I. General provisions

1.1. This document regulates the following parameters relating to the activities of an accountant: job functions and tasks, working conditions, rights, powers, responsibilities.

1.2. The hiring and dismissal of an accountant occurs through the issuance by the management of the organization of a corresponding order or instruction and is regulated by the legislation of the Russian Federation in the field of labor.

1.3. The accountant's immediate superior is the chief accountant of the organization.

1.4. During the absence of an accountant from the workplace, his functions are transferred to a person who has the necessary knowledge, skills and competence and is appointed in accordance with the procedure established by internal rules.

1.5. Requirements for an accountant: education of at least secondary specialized education, with work experience of at least two years, or higher professional education with work experience of at least six months.

1.6. The accountant must be familiar with:

• basics of civil and labor legislation of the Russian Federation;
• basics of economics and management;
• internal regulations, labor protection rules; fire safety and other types of security at the enterprise;
• internal regulations, instructions, orders and other documentation directly related to the activities of the accountant;
• organizing the company's accounting workflow;
• templates, samples and forms of various forms and documents accepted in the organization, as well as rules for their preparation, systematization and storage;
• ways and methods of accounting and tax accounting and reporting.

1.7. An accountant must have:

• skills in maintaining and preparing accounting and tax accounting and reporting;
• methods of economic analysis of the organization's work;
• plans and correspondence of accounting accounts.
• skills in working with computers and computing equipment, the Microsoft Office software package, specialized accounting services, as well as all office equipment.

II. Job responsibilities of an accountant

2.1. The duties and responsibilities of an accountant include:

• conducting financial and economic transactions, accounting for liabilities and property, including registration of the acquisition and sale of products, items, inventory, etc.;
• accounting for cash flows, as well as reflecting processes and operations related to the finances of the enterprise on the organization’s accounting accounts;
• working with cash;
• registration, acceptance and issuance, as well as control over the movement of primary accounting documentation (invoices, acts, invoices, etc.);
• working with banks in which the company's current accounts are opened, including submitting payment orders to the bank, requests and receipt of statements, etc.;
• development of forms of accounting documents for registration of various financial and economic transactions, in the absence of their officially approved, mandatory samples;
• working with the tax base, calculating taxes and transferring them to budgets of various levels;
• calculation and transfer of insurance contributions to extra-budgetary funds (PFR, Social Insurance Fund, Compulsory Medical Insurance Fund);
• calculation of salaries and other payments to employees of the organization, incl. social in nature (financial assistance, bonuses, sick leave, vacation pay, business trips, etc.);
• preparation of accounting and tax reporting;
• regularly informing the immediate supervisor about current processes in accounting, as well as timely reports of all non-standard, complex, controversial situations;
• participation in activities to inventory the property and financial condition of the enterprise;
• participation in audits, tax and other inspections initiated by both the management of the enterprise and supervisory authorities;
• timely familiarization with amendments made by law to the rules of accounting and tax accounting and reporting at enterprises, as well as their application in practice;

III. Rights

3.1. The organization's accountant has the following powers and rights:

• make to management reasoned and substantiated written proposals for improving and optimizing the work of both yourself and the enterprise as a whole;
• participate in meetings, planning meetings, meetings, discussions and other events directly related to his activities;
• improve your professional level, including attending courses, seminars, webinars, conferences, trainings, etc.;
• request documents (including archival ones), teaching aids and other materials needed to solve current issues and problems;
• make constructive proposals to eliminate violations, errors, and shortcomings identified during the work;
• sign documents within his competence;
• refuse to perform work functions if there is a threat to life or health.

IV. Responsibility

Disciplinary liability threatens the accountant for the following actions:

4.1. Neglect of performing labor duties, including complete evasion of them.

4.2. Malicious, regular violation of the internal rules established at the enterprise, work and rest regime, discipline, as well as violation of any types of safety and other regulatory regulations.

4.3. Failure to comply with orders and instructions issued by the organization’s management or immediate supervisor.

4.4. Causing (intentional or unintentional) material damage to the company.

4.5. Disclosure of confidential information about the organization.

4.6. All the above points strictly comply with the current legislation of the Russian Federation.

V. Working conditions

5.1. An accountant must obey the company’s internal rules, which detail the conditions of his work.

5.2. If necessary, the accountant may be sent on business trips.

AGREED
Deputy Director for Economic Affairs
LLC "Supplies Wholesale"
Sterkhov/Sterkhov R.A./
"12" August 2014

I have read the instructions:
Simonov Andrey Alexandrovich
Accountant at Supply Wholesale LLC
Passport 2435 No. 453627
Issued by the Department of Internal Affairs of the Leninsky district of Perm
09/14/2012 department code 123-425
Signature Simonov
"17" August 2014

FILES

Why do you need a job description?

This document is of great importance both for the management of the enterprise and for the accountants themselves. It allows the first to competently coordinate and manage the work of subordinates, and the second to clearly understand work functionality and responsibility. In addition, in the event of controversial situations that require resolution in court, the job description can serve as evidence of the presence or absence of guilt on the part of the employee or employer. The more carefully and accurately the requirements for the employee are spelled out, as well as his rights, responsibilities and other points of the job description, the better.

Basic rules for an accountant's job description

There is no unified form for this document, so enterprises can develop an accountant’s job description on their own. Due to the lack of an approved template, at different enterprises employees employed in the same positions may perform slightly different duties, although the main functions are still standard and similar.

The document is divided into four main parts:

• "General provisions"
• "Job Responsibilities"
• "Rights",
• "Responsibility",

but, if desired, the management of the enterprise can add other sections.

The job description is drawn up in one copy, and if there are several accountants in the organization, then its copies are printed in an amount equal to the number of accountants. Each accountant whose functions correspond to the job responsibilities specified in the document must sign it. In the same way, each document must be certified by an employee who is responsible for compliance with the rules and functionality prescribed in the job description and the head of the organization.

Drawing up a job description for an accountant

The upper right part of the document is reserved for approval by the head of the enterprise. Here you should enter his position, name of the organization, last name, first name, patronymic, and also leave a line for signature with mandatory decoding. Then the title of the document is written in the center of the line.

Main part of the instructions

In the first section called "General provisions" you need to enter which category of employees the storekeeper belongs to (specialist, worker, technical staff, etc.), then indicate on the basis of what order the accountant is appointed, to whom he reports and who replaces him, if necessary (there is no need to write specific names here , it is enough to indicate the positions of authorized employees).
The next step is to enter into the document the qualification requirements that the accountant must meet (specialization, education, additional professional training), as well as length of service and work experience, with which the employee can be allowed to perform work functions.

Further in the same section you need to list all the regulations, rules, orders with which the accountant must be familiar: standards and forms of documents accepted in the organization, rules for maintaining accounts and correspondence, organization of accounting document flow, rules on safety, labor protection and internal schedule, etc.

Second section

Second section "Job responsibilities of an accountant" directly concerns the functions that are assigned to the accountant. They may be different at different enterprises, but they should always be described in as much detail as possible. If there are several accountants in an enterprise and they have different functions, you must carefully ensure that there is no duplication in job responsibilities.

Third section

Chapter "Rights" includes the powers vested in an accountant to perform his or her job effectively. Here you can separately indicate his right to interact with the organization’s management and other employees, as well as representatives of other structures if such a need arises. Rights must be spelled out in the same way as responsibilities - accurately and clearly.

Fourth section

In chapter "Responsibility" specific violations of the accountant are established, for which internal sanctions and penalties are provided. In one of the paragraphs, it is necessary to indicate that the applied measures comply with the framework of the law and the Labor Code of the Russian Federation.

Fifth section

The last section of the job description includes: "Working conditions"- in particular, how they are determined (for example, internal labor regulations), as well as any features, if any.

Finally, the document must be agreed upon with the employee who is responsible for compliance with the rules and regulations prescribed in the accountant’s job description (this may be the immediate supervisor, the head of the human resources department, etc.). Here you need to enter his position, name of the organization, last name, first name, patronymic, as well as put a signature and be sure to decipher it.

Please indicate below accountant details:

• his last name, first name, patronymic (in full),
• Name of the organization,
• passport details,
• signature,
• date of familiarization with the document.

There is no need to put a stamp on the job description.

The job description of the chief accountant is being developed to streamline labor relations. It contains a list of qualification requirements, necessary knowledge and skills, functional responsibilities, rights of the person holding this position, as well as information regarding his working conditions and responsibilities.

The functional responsibilities of the chief accountant may differ depending on the place of work (budgetary institution, private enterprise, LLC).

Sample of a typical job description for a chief accountant

I. General provisions

1. The chief accountant belongs to the “managers” category.

2. The appointment or dismissal of the chief accountant is carried out in accordance with the order of the director of the enterprise.

3. A person with a higher economic education and at least five years of experience in financial and economic work, including in managerial positions, is appointed to the position of chief accountant.

4. The chief accountant reports to the director of the organization.

5. During the absence of the chief accountant, his functional duties are performed by another official, as reported in the order of the institution. The acting chief accountant has the rights and bears responsibility within the framework of this job description.

6. The chief accountant must know:

• legislation on accounting;
• regulations of financial and control and audit bodies related to the organization of accounting and reporting, financial and economic activities;
• tax, economic, financial legislation, civil law;
• rules, regulations for the organization and maintenance of accounting, registration of transactions, organization of document flow in accounting areas;
• the procedure for circulation and expenditure of funds, inventory and other valuables;
• rules and deadlines for compiling and submitting accounting, tax, and statistical reports to the relevant authorities.

7. The chief accountant is guided in his activities by:

• legislation of the Russian Federation;
• orders and instructions of the manager;
• rules of internal labor regulations, labor protection, the Charter of the organization;
• this job description.

II. Job responsibilities of the chief accountant

The chief accountant is assigned the following job responsibilities:

1. Management of employees of the accounting department of the enterprise.

2. Coordination of the appointment, dismissal of employees and relocation of financially responsible persons of the organization.

3. Management and assistance in the preparation of internal accounting documents of the organization.

4. Coordination with the director of the direction of spending funds from the company’s accounts.

5. Carrying out an economic analysis of the economic and financial activities of the organization.

6. Participation in internal control measures to prevent violations of legislation, shortages, and unreasonable spending of funds.

7. Signing of documents serving as the basis for the circulation of funds, inventory, and the implementation of credit and settlement obligations.

8. Control:

• compliance with the payment procedure, payment obligations of the organization, preparation of accounting documents;
• established deadlines and rules for accounting for funds, inventory, settlements, funds and payment obligations;
• repayment of accounts payable and collection of accounts receivable within the established time limits, compliance with payment deadlines;
• the legality of writing off shortages, receivables, and losses from accounts.

9. Implementation:

• timely display on the accounting accounts of transactions involving the circulation of property and liabilities;
• accounting for expenses and income of the organization, execution of cost estimates, works and services, economic and financial activities of the enterprise.

10. Assistance in conducting audits of the organization’s accounting, documentary audits in its divisions.

11. Providing:

• submitting reliable reporting to the organization within the established time frame, drawing up primary documents and records on its basis;
• accrual, timely sending of payments to the federal, regional and local budgets, insurance premiums to the appropriate government agencies;
• carrying out timely settlements with counterparties.

12. Development and implementation of financial discipline measures.

III. Rights

The chief accountant has the right:

1. Take part in the development and establishment of job responsibilities for employees subordinate to him.

2. Determine for all departments and services of the enterprise the procedure for documenting operations and submitting documents.

3. Take part in coordinating appointments, dismissals of employees, and relocation of financially responsible persons.

4. Review, propose changes, endorse contracts and agreements concluded by the organization.

5. Demand that heads of departments, and, if necessary, the director of the enterprise, take measures to promote the preservation of the institution’s values ​​and implement the correct organization of accounting.

6. Check in the entrusted divisions of the organization compliance with the established procedure for receiving, handling, storing, and spending funds, inventory and other valuables.

7. Act on behalf of the organization within its competence.

8. Put forward proposals for improvement of the accounting department for consideration by the management of the enterprise.

IV. Responsibility

The chief accountant is responsible for:

1. Causing material damage to the organization and its employees.

2. Improper performance of one’s own official duties.

3. Failure to comply with orders, instructions, instructions, including those regarding the preservation of trade secrets and confidential information.

4. Violation of labor discipline, internal labor regulations, safety regulations and fire protection.

V. Working conditions

1. The working conditions of the chief accountant are determined by:

• orders, instructions from the management of the organization;
• Labor Code of the Russian Federation;
• internal labor regulations and safety regulations;
• requirements of current sanitary and hygienic standards.

The chief accountant is actually the next most important person after the director of the company, because without his signature not a single serious document is drawn up, and not a single transaction is carried out without his consent. The chief accountant is vested with many powers and resolves a huge number of issues every day. So let's find out what they are job responsibilities of chief accountants .

List of job responsibilities of the chief accountant

1. Possession of information

The main purpose of this work is to provide factual information regarding the financial position of the company or individual to each interested employee.

1. Maintaining accounting policies

Accounting policy– one of the most important documents of any company. The head of the accounting department must take a very responsible approach to its preparation, taking into account all modern requirements. The chief accountant is obliged to mention in the document the features of the company’s activities, its scale, industry, structure, etc. A correctly drawn up accounting policy provides the right to receive important analytical and statistical data of the company.

1. Control of internal documentation

The chief accountant is assigned the responsibility for developing accounting plan, as well as preparation of basic internal reporting forms. Everything related to document control within the company, inventory and processing of various documents is the daily task of the company’s chief accountant.

1. Setting up an information system

For the chief accountant, it is extremely important that all reporting systems, including information ones, comply with the requirements prescribed by law.

1. Register control

The organization of registers must be carried out in compliance with all best practices.

1. Control of working accounts

The chief accountant is responsible for clearly displaying on the accounts all transactions carried out on time, controls the company’s income and expenses, and monitors the movement of assets.

1. Primary documents

Control over its proper design also lies on the shoulders of the chief accountant.

1. Communication with management

Management accounting- another responsibility of the chief accountant. He provides his superiors with the latest and most relevant information and helps in making some decisions.

1. Control over payments

It is the chief accountant who makes timely transfers of funds from company employees to all necessary funds and services. He is responsible for calculating wages to employees, and must approach this task very responsibly in order to avoid any misunderstandings.

1. The financial analysis

The head of the accounting department not only analyzes the financial condition of the company, but also develops a number of proposals for optimizing production and eliminating unwanted costs.

1. Money discipline

Control over the cash register, just like over all finances, is naturally exercised by the chief accountant. It is important for him to follow the cost estimate and avoid shortages and other losses.

1. Cooperation with the judiciary

This work becomes necessary if the company notices illegal spending of finances or theft of any valuables.

1. Submission of documentation for control

Although the chief accountant establishes control over the financial transactions and all documentation of the company, he must also keep records of his activities in order to transfer them to the appropriate authorities.

1. Storing accounting documentation and transferring it to the archive

1. Providing support to colleagues

The chief accountant maintains contact not only with managers, but also with other employees of the organization, and must provide them with methodological and informational assistance on issues of control, analysis and accounting of their activities.

1. Leadership position

Among other things, the chief accountant has an entire accounting staff under his command, which must report to its manager. He, in turn, is obliged to competently organize work in the team, as well as monitor the professional growth of his employees.

Conclusion

As you can understand from this list, job responsibilities of the chief accountant more than enough! He must take a responsible approach to completing any of the assigned tasks if he does not want to lose all his powers. In addition, the chief accountant's adherence to his direct responsibilities will allow the company to avoid unpleasant moments associated with documentation and distribution of finances. This is why the work of the chief accountant is considered so important in any company.

I. General provisions

1. The chief accountant belongs to the category of managers.

2. A person with a higher professional (economic, financial-economic) education and experience in financial and accounting (financial-economic) work in management positions of at least 5 years is appointed to the position of chief accountant.

3. Appointment to the position of chief accountant and dismissal from it is made by the director of the enterprise.

4. The chief accountant must know:

4.1. Accounting legislation.

4.2. Resolutions, orders, orders, other guiding, methodological and normative materials of higher, financial and control and audit bodies on the organization of accounting and reporting, as well as those relating to the economic and financial activities of the enterprise.

4.3. Civil law, financial, tax and economic legislation.

4.4. The structure of the enterprise, strategy and prospects for its development.

4.5. Regulations and instructions for organizing accounting at an enterprise, rules for its maintenance.

4.6. The procedure for registering transactions and organizing document flow for accounting areas.

4.7. Forms and procedure for financial settlements.

4.8. Methods of economic analysis of the economic and financial activities of an enterprise, identifying on-farm reserves.

4.9. The procedure for acceptance, capitalization, storage and expenditure of funds, inventory and other valuables.

4.10. Rules for settlements with debtors and creditors.

4.11. Conditions for taxation of legal entities and individuals.

4.12. The procedure for writing off shortages, receivables and other losses from accounting accounts.

4.13. Rules for conducting inventories of cash and inventory items.

4.14. The procedure and timing for drawing up balance sheets and reporting.

4.15. Rules for conducting inspections and documentary audits.

4.16. Modern computer technology and the possibilities of their use for performing accounting and computing work and analyzing the production, economic and financial activities of an enterprise.

4.17. Advanced domestic and foreign experience in improving the organization of accounting.

4.18. Economics, organization of production, labor and management.

4.19. Basics of production technology.

4.20. Market methods of management.

4.21. Legislation on labor and labor protection of the Russian Federation.

4.22. Rules and regulations of occupational health, safety, industrial sanitation and fire protection.

7. The chief accountant supervises the organization’s accounting staff.

8. During the absence of the chief accountant (business trip, vacation, illness, etc.), his duties are performed by a deputy (in his absence, a person appointed in the prescribed manner), who acquires the corresponding rights and is responsible for the proper performance of the duties assigned to him.

II. Job responsibilities

Chief Accountant:

1. Organizes accounting of the economic and financial activities of the enterprise and monitors the economical use of material, labor and financial resources, and the safety of the enterprise’s property.

2. Forms an accounting policy in accordance with accounting legislation, based on the structure and characteristics of the enterprise’s activities, the need to ensure its financial stability.

3. Leads the work on:

3.1. Preparation and adoption of a working chart of accounts, forms of primary accounting documents used to formalize business transactions, for which standard forms of internal accounting documents are not provided.

3.2. Ensuring the order of inventory taking.

3.3. Monitoring the conduct of business transactions, compliance with the technology for processing accounting information and document flow procedures.

4. Provides:

4.1. Rational organization of accounting and reporting at the enterprise and in its divisions based on maximum centralization of accounting and computing work and the use of modern technical means and information technologies, progressive forms and methods of accounting and control.

4.2. Formation and timely submission of complete and reliable accounting information about the activities of the enterprise, its property status, income and expenses.

4.3. Development and implementation of measures aimed at strengthening financial discipline.

5. Organizes:

5.1. Accounting for property liabilities and business transactions, incoming fixed assets, inventory and cash.

5.2. Timely reflection in the accounting accounts of transactions related to their movement.

5.2. Accounting for production and distribution costs, execution of cost estimates, sales of products, performance of work (services), results of the economic and financial activities of the enterprise.

5.3. Accounting for financial, settlement and credit transactions.

6. Provides:

6.1. Legality, timeliness and correctness of paperwork.

6.2. Drawing up economically sound reporting calculations of the cost of products, works (services).

6.3. Payroll calculations.

6.4. Correct calculation and transfer of taxes and fees to the federal, regional and local budgets, insurance contributions to state extra-budgetary social funds, payments to banking institutions, funds for financing capital investments.

6.5. Repayment of bank loan debts on time.

6.6. Deductions of funds for material incentives for employees of the enterprise.

7. Monitors:

7.1. Compliance with the procedure for processing primary and accounting documents, settlements and payment obligations.

7.2. Spending the wage fund.

7.3. Establishment of official salaries for employees of the enterprise.

7.4. Carrying out inventories of fixed assets, inventories and cash.

8. Organizes inspections of the organization of accounting and reporting, as well as documentary audits in the structural divisions of the enterprise.

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, eliminate losses and unproductive costs.

10. Takes measures to prevent shortages, illegal spending of funds and inventory, violations of financial and economic legislation.

11. Participates in the preparation of materials on shortages and thefts of funds and inventory, controls (ensures) the transfer, if necessary, of these materials to investigative and judicial authorities.

12. Carries out:

12.1. Interaction with banks on the placement of available funds on bank deposits (certificates) and the acquisition of highly liquid government securities.

12.2. Control over accounting transactions with deposit and loan agreements, securities.

13. Conducts work to ensure strict compliance with staff, financial and cash discipline, estimates of administrative, economic and other expenses, the legality of writing off shortages, receivables and other losses from balance sheets, the safety of accounting documents, as well as their execution and delivery in the prescribed manner to archive.

14. Participates in the development and implementation of rational planning and accounting documentation, progressive forms and methods of accounting based on the use of modern computer technology.

15. Ensures the preparation of balance sheets and operational summary reports on income, expenditures, budget use, and other statistical reporting, and their submission in the prescribed manner to the relevant authorities.

16. Provides methodological assistance to employees of enterprise departments on issues of accounting, control, reporting and economic analysis.

18. Informs the director of the enterprise about all identified shortcomings in the work of the accounting department of the enterprise, structural divisions with a mandatory explanation of the reasons for their occurrence, as well as proposing ways to eliminate them.

19. Manages the organization’s accounting employees.

20. Establishes official duties for employees subordinate to him and takes measures to ensure their implementation.

21. Coordinates the appointment, dismissal and relocation of financially responsible persons.

22. Instructs materially responsible persons on the issues of accounting and safety of valuables in their custody.

III. Rights

The chief accountant has the right:

1. Act on behalf of the accounting department of the enterprise, represent its interests in relations with other structural divisions of the enterprise and other organizations on economic, financial and other issues.

2. Submit proposals for improvement of its activities for consideration by the management of the enterprise.

3. Request the necessary information from the structural divisions of the enterprise and independent specialists.

4. Submit for consideration by the director of the enterprise:

4.1. Ideas on the appointment, transfer and dismissal of accounting employees.

4.2. Offers:

On encouraging distinguished employees;

Bringing to material and disciplinary liability violators of production and labor discipline.

5. Independently conduct correspondence with structural divisions of the enterprise as well as other organizations on issues that are within the competence of the accounting department and do not require a decision from the director of the enterprise.

6. Require the director of the enterprise (other managers) to assist in the performance by the chief accountant of the duties and rights provided for in this job description.

7. Interact:

7.1. With the heads of all structural divisions on issues of financial and economic activities of the organization.

7.2. With the HR department - on issues of selection, hiring, dismissal, transfer of financially responsible persons and employees of the structural unit headed by him.

IV. Responsibility

The chief accountant is responsible for:

1. For improper performance or failure to fulfill one’s job duties provided for in this job description - within the limits determined by the current labor legislation of the Russian Federation.

2. 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.

3. For causing material damage - within the limits determined by the current labor and civil legislation of the Russian Federation.

Most individual entrepreneurs cope well with accounting and reporting without an accountant, taking on these responsibilities themselves. The same cannot be said about legal entities - as a rule, limited liability companies conduct accounting in full, and in this matter one cannot do without a specialist, and sometimes an entire staff of accountants.

Moreover, in many organizations, not a single transaction takes place and not a single invoice is paid without the approval of the chief accountant. The chief accountant is rightfully considered the second person in the enterprise after the director: he is vested with broad powers and is responsible for the entire material and financial block of the company. And the terms of reference, list of responsibilities and level of responsibility of the head of the accounting department are necessarily recorded in the job description of the chief accountant of the LLC.

Job description of the chief accountant: the cost of error

The preparation of job descriptions for accounting employees should be approached with due care. A complete and detailed definition of the terms of reference of the chief accountant, his rights and areas of responsibility are dictated by the need for strict regulation of the activities of the person whose signature is on all financial documents of the organization.

Drawing up the job description for the chief accountant is a problem for the management of the enterprise. As a rule, management does not deal with such issues themselves, but delegates them to the personnel service. In turn, the HR manager does not always have a sufficient understanding of the content of management functions and the peculiarities of the company’s financial policy in order to take into account all the nuances when drawing up such an important document. If the job description does not clearly state the powers and responsibilities of a specialist, this may very likely result in the chief accountant failing to fulfill some of his duties, committing erroneous actions and causing conflict situations in the organization.

To competently draw up a document, it is not enough to take a standard sample job description for the chief accountant of an LLC; it is necessary to involve the management team of the company and the legal department for consultations. This will make it possible to determine as fully as possible the composition of the rights and obligations of the second person of the company, and to document a set of rules that the employee will follow in his work. It is worth remembering that the scope of the company’s activities leaves its mark on the functions performed by the accounting department. The content of the work of a chief accountant in public catering, retail trade, at an industrial enterprise or in motor transport - in each specific case will have its own specifics, which must also be taken into account when writing job instructions.

Requirements for a chief accountant

The responsibility that falls on the shoulders of the chief accountant implies special requirements for the applicant for this position. The candidate must have comprehensive knowledge in his field, have a high level of qualifications and extensive work experience. Thus, typical conditions for appointment to the position of chief accountant are:

• higher education, financial or economic;
• work experience as an accountant – at least 5 years;
• availability of managerial experience.

In his official activities, the chief accountant must be guided by the norms of the legislation of the Russian Federation and internal local acts of the company, which presupposes good knowledge of:

• regulatory framework for taxation and accounting (laws, instructions, regulations, recommendations, etc.);
• materials on tax, accounting, financial, management reporting at the enterprise;
• fundamentals of civil and labor legislation;
• statutory documents of the organization;
• labor regulations adopted at the enterprise, other internal regulations;
• administrative acts of the company's management;
• employee job description.

The list of documentation required for study and execution by all employees of the organization, as well as for those occupying specific positions, in our case, the chief accountant, must be included in the job description.

Violation of the listed regulations, non-fulfillment or dishonest performance by the chief accountant of his duties entails serious liability for him:

• disciplinary - on a general basis;
• material – according to Art. 243 of the Labor Code of the Russian Federation (Part 1), if due to the fault of the chief accountant (poor performance of his functions), penalties are imposed on the organization;
• administrative - if the actions of the chief accountant reveal signs of an administrative offense (Article 15 of the Administrative Code), as an official he can be punished with a fine of up to 5,000 rubles;
• criminal - when committing, independently or under pressure from a manager, a crime related to financial fraud, fraud, tax evasion, in accordance with the norms of the Criminal Code of the Russian Federation.

Responsibilities of the chief accountant

The job description of an accounting employee outlines the range of his direct responsibilities related directly to accounting, reporting of the LLC, compliance with cash and financial discipline, and establishes the degree of responsibility for failure to perform these actions. But, since the chief accountant is a management position, his competence also includes the development of the enterprise’s accounting policy, organization and control of the work of the accounting department and other management functions. The administration of the enterprise can set certain goals and objectives for the chief accountant, as the head of the department, and they must also be reflected in the job description.

Here is an approximate list of the responsibilities of the chief accountant of an LLC that must be recorded on paper.

1. Organization and implementation of accounting work at the enterprise. The purpose of this function is to ensure complete and reliable information to all interested parties about the financial and economic activities of the company and its financial position.
2. Development of accounting policies in accordance with current legislation relating to taxation and accounting. Accounting policy is the main accounting document of an enterprise. It must take into account the characteristics and operating conditions of the organization, its structure, scope of activity and other factors.
3. Formation of a chart of accounts for use in company accounting, creation and approval of primary documentation forms and internal reporting forms.
4. Implementation of a unified accounting information system, ensuring its compliance with legal requirements, integration with other types of accounting in the enterprise.
5. Ensuring the timely formation of accounting entries and the correct reflection of completed business transactions in the accounts.
6. Monitoring the correctness and compliance with the order of execution of primary documents.
7. Approval of the procedure for carrying out inventory activities.
8. Ensuring and monitoring compliance with internal rules for processing information, its safety and protection from unauthorized access.
9. Providing information support for management accounting, generating management reporting and consulting assistance to management in making decisions based on available financial data.
10. Ensuring timely settlements between the company and the state budget and extra-budgetary funds.
11. Organization and control of payroll, expenditure of the wage fund.
12. Conducting audits in departments, checking the compliance of expenses with estimated plans, the validity of writing off shortages.
13. Responsibility for compliance by all employees of the organization with cash and financial discipline.
14. Drawing up internal reporting, preparation and timely transmission of tax, accounting and statistical information to the relevant authorities.
15. Ensuring the storage of accounting documentation and transferring it to the archive.
16. Participation in the analysis of financial performance of the company, making proposals for budget optimization.
17. Providing methodological and consulting assistance to enterprise employees on issues related to accounting, reporting, and analysis of the company’s financial data.
18. Management of accounting employees, organization of their effective activities.

Another point that is important to reflect in the job description is the relationship of the chief accountant with the company’s administration: will he carry out orders only from the head of the company or will he obey his deputies, other management employees, and if so, on what issues. This paragraph should be included in the document to avoid conflict situations and for a clear distribution of powers between employees. The text of the finished instructions must be approved by all persons superior to the chief accountant and submitted to the director for approval.