An accountant is a specialist with a wide range of responsibilities involved in accounting for the finances of an organization in accordance with the requirements of the laws of the Russian Federation on accounting.

In large organizations, entire departments are created where ordinary accountants work in several areas - working with inventory items and maintaining a warehouse, accounting for production costs and estimating the cost of production, cash transactions and operations on bank accounts, accounting for payroll, working with accounts receivable. , tax accounting, etc.

The chief accountant is generally responsible for the accounting and financial activities of the company, develops economic policies, prepares tax and financial reports, and manages accounting departments. In small companies, all financial accounting responsibilities can be performed by a single accountant.

The main task of the accounting service is to build strategies for break-even business activities, taking into account and monitoring the financial condition of the organization, providing reliable information to managers and owners, as well as, if necessary, counterparties, partners, and lending banking organizations.

Main responsibilities of an accountant:

• accounting of the company’s property and business operations (production costs, operating results, settlements with partners, payment for services, fixed assets, etc.);
• processing of primary documents in accounting areas for further accounting processing;
• accounting for the cost of manufactured products, services provided, identifying sources of ineffective costs;
• distribution of cash flow transactions, organization property, fixed assets among accounting accounts;
• accrual and transfer of taxes and fees to federal and regional budgets, regular payments to banks, wages to employees, other payments, as well as the allocation of funds to pay bonuses to employees;
• preparation and provision of reports on areas of accounting at the request of the employer;
• development and implementation of effective regulations for effective document flow (cash flow planning, inventory accounting procedures, etc.);
• work with a database of accounting information (formation, timely adjustment);
• preparation and transfer of processed documents to the archive.

Depending on the direction in which an ordinary accountant works, his functions change. The job responsibilities of the most sought-after accounting professionals are provided below.

Responsibilities of an accountant-cashier:

1. organization and accounting of cash transactions, operations for receiving, issuing and storing funds;
2. maintaining a cash book and primary documentation for cash transactions, preparing documents for accounting processing;
3. participation in inventory taking;
4. ensuring the safety of funds in the cash register, cash registers and other material assets;
5. receiving and checking primary documentation, ensuring its safety;
6. work on accounting for the company's inventory, liabilities and business transactions, incoming fixed assets, entering information on property movements into accounting accounts.

Responsibilities of a payroll accountant:

• calculation of wages on the basis of time sheets, temporary disability certificates, and other documents relating to payments to employees of the organization;
• calculation and transfer of insurance premiums to government
• extra-budgetary social funds, employee remuneration, other payments and payments, as well as allocations of funds for material incentives for employees of the organization;
• preparation of periodic reports on taxes and contributions from the amount of payments
• employees in a timely manner, ensuring the storage of documents in their area, with their subsequent submission to the archive.
• preparation and provision of information, summary tables, payroll registers at the request of managers.

Responsibilities of an accountant for primary documentation:

1. receiving and processing primary documents for accounting of the organization’s economic activities, checking them for correct execution and completeness of filling in the details;
2. monitoring the fulfillment by officials of deadlines for document flow in terms of providing accounting documents, informing the chief accountant about violations of deadlines;
3. preparation of summary data on primary documentation for conducting an inventory of the company’s liabilities and assets;
4. safety of primary accounting documents, systematization and storage of documents in accordance with the requirements of company regulations, with their subsequent submission to the archive.

Responsibilities of a accounts payable accountant:

• maintaining accounting records for settlements with partners;
• acceptance and verification of primary documentation filled in during settlements with counterparties;
• preparation of registers of receivables and payables, which are formed during settlements with suppliers;
• maintaining and checking calculations, providing data about them to authorized officials;
• inventory of goods and materials accepted from suppliers, filling out related documentation;
• Filling out a book of purchases and sales with reporting within the established time frame.

Responsibilities of a materials accountant:

1. accounting of inventory items, posting of materials, calculation of the actual cost of materials of the organization in accordance with legal requirements;
2. reception and processing of primary documentation in relation to this area of ​​accounting, preparation for further accounting processing;
3. entering data on material accounting transactions into accounting accounts;
4. drawing up summary reports on the actual cost of materials, taking into account all costs;
5. preparation of reports on your site, storage of primary documents, execution and preparation for transfer to the archive;
6. analysis, compilation of summary tables and other information at the request of managers;
7. formation and timely adjustment of the database of your accounting section.

As some scientists say: “Our whole life consists of numbers.” They accompany a person everywhere and always. Every day a person makes various calculations and does not even notice it. But there are people who have made working with numbers their profession. These are not mathematicians, but accountants. The most difficult and responsible area of ​​work is inventory accounting.

Who is a material table accountant?

An accountant of any department is, first of all, accounting specialist. No matter the size of the enterprise, such an employee must be present. If the organization is small, then one employee is responsible for maintaining all areas of accounting: payroll, inventory accounting, working with suppliers and contractors, generating and submitting reports, and much, much more.

If the enterprise is large, then an entire accounting service is created, headed by a chief accountant. Each specialist is assigned a specific area of ​​work. In very large corporations, accounting specialists will be divided into departments, for example, a material department, where each specialist will be responsible for accounting for a certain type of inventory.

The position of a material accountant is one of the most difficult, since it requires the greatest scrupulousness, perseverance and even pedantry. Usually such places are occupied by women, since such a task is too painstaking for men.

With the advent of computer technology and special programs, the work of an accountant has become easier. A material desk accountant has to work with a huge amount of paper documents every day. This is a high-level specialist, because at any moment he must provide accurate information about the availability of material assets.

In order to understand the essence of the work of a material accountant, you must first understand the subject of accounting. Inventory and materials are current assets of the enterprise, without them its normal existence is not possible and they are in constant motion. Briefly Inventories can be called industrial inventories and include the following groups of materials:

• raw materials and materials;
• spare parts;
• semi-finished products, both our own production and purchased from suppliers;
• finished products of own production;
• purchased goods;
• fuels and lubricants (fuels and lubricants - gasoline, diesel fuel, oil, antifreeze and similar materials);
• returnable waste and useful residues;
• household equipment;
• container

That is, a material accountant is engaged in accounting for the current assets of the enterprise, objects of labor, and other material assets used in the production process, which have a direct impact on changes in the cost of the final product.

This position is mainly in demand at enterprises involved in the production of various products.

Accounting for material assets occurs at enterprises in various industries, but an accounting employee has a slightly different area of ​​activity and title. So in the field of trade - this is a storekeeper or warehouse manager, in enterprises involved in transportation - a specialist in accounting and write-off of fuels and lubricants.

The essence of the activity is, of course, very similar, but a material table accountant is a specialist of a higher level and qualification.

What requirements are put forward to a materialist?

Depending on the size of the enterprise and its personnel composition, various requirements are imposed on the new employee, which relate to education and previous work experience. Some businesses impose age or gender restrictions.

Here is an average list of requirements for candidates for the position of material desk accountant:

• education corresponding to the position held (secondary specialized or higher education in accounting and auditing);
• ability to work on a computer (Word, Excel, knowledge of accounting programs, etc.);
• knowledge and ability to work with primary documentation (invoices, incoming and outgoing warehouse documents, statements for write-off of material assets and other documentation approved for circulation at this enterprise);
• understanding the essence of the movement of materials and the accounting entries corresponding to this movement;
• knowledge of the basics of accounting and tax legislation;
• knowledge of the rules for documenting the movement of materials;
• experience in a relevant position of 1 year or more (this requirement is not always present, but preference is always given to more experienced specialists);
• individual qualities: erudition, responsibility, scrupulousness, ability to work in a team.

Accountant-materialist must be able to see more than just numbers, but also quickly analyze related information. Very often there are discrepancies in the units of measurement of materials. A materials accountant must be able to bring all this into uniform compliance and develop your own accounting technology.

Large enterprises engaged in the export and import of products may put forward requirements for knowledge of foreign languages, international accounting standards, and knowledge of the basics of foreign economic activity.

Very often and completely unjustifiably, enterprise administrations introduce an age censor for candidates for vacant positions, although such restrictions are prohibited by law. For example, if a candidate is over 35 years old, then he should not even try to submit a resume to this company.

In accordance with the staffing table, a vacancy for an accountant of the corresponding category may be released or created, then qualification requirements may be put forward:

• accountant category I;
• accountant II category;
• accountant of the highest category;
• junior accountant.

A material desk accountant must be a responsible, efficient and stress-resistant employee, capable of coping with a large flow of information. This is a person who loves his profession and takes the responsibilities assigned to him seriously.

Responsibilities

Every enterprise has the right independently determine the scope of responsibilities of employees in accordance with the area of ​​work assigned to him. That is, depending on the amount of information required for processing, the enterprise may have one material desk accountant or several employees involved in separate areas of accounting.

For a specialist in inventory accounting assigned to perform the following duties:

1. Keeping records of the movement of material assets (accounting for receipts at the warehouse, issues from the warehouse, movement between departments and workshops, reporting to the financially responsible person and other procedures related to accounting for inventory and materials) in accordance with the established class of accounting accounts;
2. Write-off of materials, semi-finished products, defects in accordance with existing standards and instructions at the enterprise;
3. Control over the correct execution of primary documentation and ensuring its safety;
4. Accounting for the material part of production costs and control over excess consumption of materials;
5. Generation of reliable reports on the quantity and value of material balances for the manager, chief accountant or other responsible officials as of any date of the month;
6. Formation and control of inventory balances on the first day of each month;
7. Maintaining accounting documentation provided for in the instructions and ensuring its safety and integrity throughout the entire established period;
8. Participation in inventory, generation of data on its results;
9. Participation in the development of measures to improve the efficiency of inventory accounting, puts forward his own wishes and suggestions;
10. Interaction with all materially responsible employees of the enterprise (warehouse manager, storekeepers and other accounting employees).

The above listed job responsibilities can be either expanded or narrowed at the enterprise in accordance with the wishes of the director and chief accountant.

Example of a job description

When hiring, a personnel accounting specialist must familiarize him with the job description. This is a document that clearly regulates the employee’s labor responsibilities, his rights and the extent of responsibility for violating the duties and general rules of the organization.

The job description of an accountant for inventory accounting consists of the following sections:

• general provisions;
• functional responsibilities;
• rights;
• responsibility;
• final provisions.

General provisions describe the basic requirements for a specialist who has the right to occupy this position, how he is hired and fired, and to whom he directly reports. A list of legislative acts, regulations, orders of the state level and a list of internal orders, methodological manuals and instructions that a material accountant must know and accurately follow are also clearly formulated.

The section on functional responsibilities is described in detail in the subsection “job descriptions”.

Rights Section, gives the specialist certain competence and powers:

1. Take full part in the discussion of innovations affecting his area of ​​work;
2. If necessary and with the prior consent of management, involve other employees of the enterprise to accomplish specific goals related to the material table;
3. Receive from employees of other departments the information necessary to complete the tasks assigned to him;
4. Make demands to the enterprise administration to improve working conditions and provide assistance in the performance of the tasks and functions assigned to the employee.

After signing the job description, the management of the enterprise has the right not only to demand from the employee strict compliance with all its points, but also hold accountant accountable:

1. For failure to fulfill duties;
2. For violation of discipline, safety regulations or internal regulations and orders;
3. For causing material damage or concealing information that led to the loss of material assets.

For each of the points, punishment is provided in accordance with labor, civil, administrative and even criminal legislation.

The final section is usually records the fact that the employee has read the job description and an indication that it is drawn up in two copies - one for the employee, the other for the enterprise.

A good inventory accountant is worth his weight in gold. The final financial result of the organization’s work and its taxation depend on his attentiveness, intelligence and knowledge. The material table is a critical area that requires not only certain qualifications and experience, but also talent.

Job Description
commodity accounting manager[name of organization, enterprise, etc.]

This job description has been developed and approved in accordance with the provisions of the Labor Code of the Russian Federation and other regulations governing labor relations.

1. General provisions

1.1. The commodity accounting manager belongs to the category of specialists and is directly subordinate to [name of the position of the immediate manager].

1.2. A person who has [enter the required] professional education and work experience of at least [value] years is accepted for the position of commodity accounting manager.

1.3. The commodity accounting manager must know:

Legislative and regulatory legal acts regulating entrepreneurial and commercial activities;

Fundamentals of economics, organization of production, labor and management;

The procedure for receiving, moving, moving goods;

Product range;

Rules for maintaining documentation;

The procedure for reporting on the work done;

Basics of office work;

Fundamentals of sociology, psychology and labor motivation;

Ethics of business communication;

Methods of information processing using modern technical means, communications and communications, computer technology;

Fundamentals of labor legislation;

Labor protection rules and regulations.

2. Job responsibilities

The Merchandise Accounting Manager is assigned the following job responsibilities:

2.1. Checking and accounting of goods (arrival, movement and movement of goods).

2.2. Receiving and processing customer orders.

2.3. Extracting and generating primary documents (invoices, invoices).

2.4. Maintaining a database for commodity accounting.

2.5. Control of product balances, maintaining reports on balances.

2.6. Control of overdue invoices and underloads (identification and elimination of mismatches).

2.7. Conducting reconciliations and participating in inventory.

2.8. Maintaining accounting documentation for clients, suppliers and contractors.

2.9. Generating analytical reports on the dynamics of product distribution.

2.10. Organization of storage of primary accounting documentation and archives.

2.11. Conducting business correspondence and telephone conversations.

2.12. [Other job responsibilities].

3. Rights

The commodity accounting manager has the right:

3.1. Get acquainted with the draft decisions of the enterprise management concerning its activities.

3.2. Require the management of the enterprise to provide assistance in the performance of their professional duties and the exercise of rights.

3.3. For all social guarantees provided for by law.

3.4. Require the creation of conditions for the performance of professional duties, including the provision of the necessary equipment, inventory, a workplace that complies with sanitary and hygienic rules and regulations, etc.

3.5. Submit proposals for improvement of the organization and methods of work performed by the enterprise management for consideration.

3.6. Sign and endorse documents within your competence.

3.7. Improve your professional qualifications.

3.8. To other rights provided for by labor legislation.

4. Responsibility

The Merchandise Accounting Manager is responsible for:

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

4.2. For offenses committed in the course of carrying out their activities - within the limits determined by the administrative, criminal, and civil legislation of the Russian Federation.

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

The job description has been developed in accordance with [name, number and date of document]

Head of HR department

[initials, surname]

[signature]

[day, month, year]

Agreed:

[job title]

[initials, surname]

[signature]

[day, month, year]

I have read the instructions:

[initials, surname]

[signature]

[day, month, year]

An accountant is a specialist of the highest level of qualification. The scope of his responsibilities is determined by the area of ​​accounting work for which the accountant is appointed responsible. We will tell you about the job responsibilities of a materials accountant in our consultation.

Accountant of goods and materials: responsibilities

The job responsibilities of a material group accountant include the general responsibilities of an accountant, provided for in particular by the All-Russian Classifier of Occupations OK 010-2014, with the peculiarity that they relate primarily to sections related to the accounting of inventory items.

Material Desk Accountant: Responsibilities

Also, to determine the labor functions of an accountant, you can use the material table (approved by Order of the Ministry of Labor of Russia dated February 21, 2019 N 103n).

So, for example, within the framework of the labor function “Acceptance for accounting of primary accounting documents on the facts of the economic life of an economic entity,” the following main labor actions of an accountant based on materials can be identified:

• drawing up and receiving primary accounting documents for the movement of inventory items;
• verification of primary accounting documents for the movement of goods and materials in relation to the form, completeness of registration, details;
• identifying cases of violation by responsible persons of the document flow schedule and the procedure for submitting primary accounting documents on the movement of inventory items to the accounting service and informing the head of the accounting service about this;
• systematization of primary accounting documents on the movement of inventory items of the current reporting period in accordance with the accounting policy;
• drawing up consolidated accounting documents based on primary accounting documents on the movement of inventory items;
• preparation of primary accounting documents on the movement of inventory items for transfer to the archive;
• making copies of primary accounting documents on the movement of goods and materials, including in the event of their seizure by authorized bodies in accordance with the legislation of the Russian Federation;
• providing data for inventory inventory.

Accountant-materialist: job responsibilities (example)

A specific list of functional responsibilities of an accountant for inventory items can be provided in an employment contract or job description.

In case of discrepancy or external damage to the vehicle with the possibility of access to the goods or possible damage to the goods, the Head of Warehouse Accounting must draw up an appropriate Report with the participation of the carrier. During the acceptance of goods, he is obliged to carry out a random check of the markings, control the placement of goods on pallets and their sorting during the unloading process. When receiving goods, storekeepers must mark the formed pallets with products (materials). After completing the unloading of products (materials) from the vehicle, the TS checks the number of places and footage of actually received products, in accordance with the necessary shipping documents of the delivery person. Reconciliation is carried out by comparing quantitative information on the product (materials) in the issued specifications and data on the delivery papers of the delivery person.

Work as a warehouse accounting specialist in Russia

The responsibilities of the Warehouse Storekeepers Group include maintaining quantitative records of goods during their acceptance and shipment, both in accounting units of measurement and by number of places, with subsequent preparation of specifications. The warehouse storekeeper must also exercise control over the remaining goods in the warehouse of the Regional Representation during its storage, ensure the preservation of quality and prevent conditions of product spoilage.

• Specialists of the Management Accounting group (warehouse accounting)

The statement operator is a specialist in processing and generating primary documents reflecting the process of goods movement in the Company's warehouse in IB 1C (Receipt invoices, Expenditure invoices, Certificates of quantitative and qualitative non-conformity for received goods).

Resume of a warehouse accounting specialist in Moscow

Therefore, people who have a general secondary education and even no work experience can be hired for the position of storekeeper. The hiring of a storekeeper, his dismissal from work and transfer to another job is carried out in accordance with the order of the head of the enterprise. When performing his official duties, the storekeeper must be guided by first of all, a job description, which is approved by the head of the enterprise or another person authorized to approve job descriptions of employees of the enterprise. In addition, the storekeeper must be guided by the orders and instructions of both the management of the enterprise and his immediate supervisor, as well as the internal regulations in force at this enterprise. The storekeeper must familiarize himself with the contents of regulatory and other similar documents that are relevant to the work he performs .

Job responsibilities of warehouse workers

Recalculation of product groups. Collecting orders for delivery by courier delivery and Pickup from TT, issuing orders for... Full description, Surgut - superjob.ru: 8 hours ago Warehouse accounting specialist Commercial Job responsibilities: Capitalization of materials put on record Accounting for the movement of customer-supplied material Control, document management Requirements: Higher... Full description, Gusev - superjob.ru: 8 hours ago Warehouse accounting specialist RUB 25,000. Job responsibilities: - work on receiving, storing and issuing goods and materials, - keeping records of warehouse operations in 1C, - preparing receipt and expenditure documents, drawing up... Full description Realit, Obninsk - superjob.ru: 9 hours ago Warehouse accounting manager, warehouse accounting specialist , operator 1s 45,000 rub.

Job responsibilities: Negotiating with suppliers. Checking the correctness of primary documentation.

Proper maintenance of warehouse records in the company. part 1

• 1 Organizational structure and responsibilities of specialists in the warehouse accounting group for materials and materials in the Organization
• 2 Acceptance procedure and organization of warehouse accounting
• 3 The procedure for preparing specifications for products (materials) received at the base
• 4 The procedure for generating a Receipt Note in IB 1C
• 5 Maintaining warehouse records and discrepancies during product acceptance

The goal is to implement measures to improve the efficiency of the Company's warehouse facilities, reduce the incidence of misgrading of goods, reduce the level of shortages and prevent the theft of goods and materials at the warehouse of the Regional Representative Office, as well as organize a reliable and timely reflection of the goods distribution process in IS 1C.

Qualification characteristics and job responsibilities of warehouse workers

Charter of the enterprise. Any storekeeper must know the nomenclature and assortment of inventory and other valuables stored in the warehouse, freely navigate their types and grades, clearly know their properties and purpose. The storekeeper needs to know the rules of warehouse management, regulations on the acceptance and release of inventory items, the rules for selecting and completing batches of various assets according to technological documents.
He must be able to check warehouse mechanisms and devices, working tools and equipment for their suitability for work. The storekeeper needs to know how to prevent damage to inventory items (including flammable and explosive materials, fuel, toxic materials, etc. ) during their loading, unloading, movement in a warehouse, storage, picking and disassembling.

Vacancies and work: “warehouse accounting specialist” in Moscow

Vacancies found: 1,262 Average salary: RUB 34,765. Accounting Specialist in 1C (warehouse accounting) Full-time, from 1 to 3 years, Commercial A leading company in the roofing industry, due to the expansion of its staff, requires an Accounting Specialist in 1C (warehouse accounting): Responsibilities: Operations for the operational accounting of inventory items in… Full description, Mytishchi - hh: 9 hours ago Leading specialist in warehouse accounting Full-time, from 3 to 6 years, Commercial Responsibilities: analysis of the current situation in the warehouse, prompt change in the warehouse topology, creating the need for warehouse equipment, establishing processes... Full description, Petrozavodsk - hh: 9 hours ago Warehouse Accounting Specialist Full-time, from 1 to 3 years, Commercial Good afternoon, dear applicants.

United Company Dom.ru, a leader in the telecommunications industry, has a vacancy in the Logistics Department.

Responsibilities of a warehouse specialist

To confirm the fact of receipt of defective goods at the base and the validity of the claims made to the supplier, photographs are used depicting low-quality goods, and the image is transferred to the supplier via the internet (the sent file format is jpg).

• Quantitative discrepancy of received materials and misgrading

In the event of a quantitative discrepancy between the actually unloaded goods and the supplier's shipping documents, the Company's warehouse manager recalculates the goods in the presence of the carrier. If a quantitative discrepancy is confirmed, the SB brings to the attention of the Head of the Logistics Department and the General Director the fact of a quantitative discrepancy of products (shortage, surplus, mismatch).
Also, the storekeeper must know the rules for conducting inventories and the basics of organizing loading and unloading operations. Nowadays, it is often required that the storekeeper be able to work on a computer and handle the most common types of office equipment (copier, fax, printer, etc.). And, of course , any storekeeper must know the rules for accounting for inventory and other valuables, and also be able to work with warehouse and shipping documents. As for the job responsibilities of a storekeeper, first of all, it should be noted the acceptance and release of inventory items, including the performance of related work (weighing, measuring, recalculating quantities, etc.).

Warehouse Specialist responsibilities

At the same time, accepted and released valuables must be checked for compliance with commodity-accompanying and other documents (quantity is verified, quality, grade, assortment, etc. are checked), and it is the storekeeper who is primarily responsible for this. Also, the responsibilities of the storekeeper include the timely preparation of warehouse supplies. premises for receiving goods. This is especially true for enterprises in whose warehouses there is a rapid movement (receipt and release) of valuables.
If the storekeeper is not able to ensure proper preparation of warehouse premises in a timely manner, this threatens complete confusion and confusion in the warehouse. The storekeeper must ensure the movement of valuables received at the warehouse to their storage locations - either independently or with the help of loaders (if available).

Warehouse accounting specialist job description

If there are no quantitative discrepancies with the accompanying documents from the supplier, the Warehouse Head signs the carrier's papers. After which the NS must make photocopies of the supplier’s accompanying papers in duplicate.

The original of the supplier's accompanying documents and specifications is transferred to the Operator for the formation of a Receipt Note in IB 1C. The Warehouse Manager returns the original of the accompanying documents with a mark on receipt of the goods to the carrier; the second copy of the photocopy of the accompanying documents with the specifications attached to them is registered in the Incoming Documents registration log and filed in the “Warehouse Receiving Documents” folder.

After receiving the goods, the Warehouse Manager organizes storekeepers to place the received goods in storage areas in accordance with the type of fabrics and patterns.

Warehouse accounting specialist job description RB

Info

In addition, the responsibilities of the storekeeper include the layout (sorting) of inventory items by type, grade, purpose, quality and other characteristics. The assembling of batches of released inventory items in accordance with consumer requests is also the responsibility of the storekeeper. At the same time, he ensures the preparation of shipping and other documents. The storekeeper is also required to participate in the pre-sale preparation and sorting of inventory items.

This, in particular, includes the selection of consignments of goods, sealing of containers, casing of containers, etc. The responsibilities of the storekeeper also include drawing up defective statements for valuables of inadequate quality, acts of write-off, acts of re-grading, acts of shortage and damage to materials.