Responsibilities of the accountant of tmts and os. Job description of an accountant for accounting of goods and materials: basic requirements and functional responsibilities. Job description of an accountant for inventory accounting

Materials Accountant

A materials accountant is an employee who maintains a documentary record of all materials received by an organization in accordance with legal requirements.

Such an accountant belongs to the category of specialists and must have an appropriate level of education, not lower than specialized secondary. Seniority requirements depend on the wishes of the employer.

Job description for materials accountant

The job description of the material accountant is drawn up by an employee of the personnel department or an employee responsible for labor protection at the enterprise, and is submitted for approval to the employee's immediate superior. The latter makes his own adjustments, and the instruction from a sample turns into a full-fledged document, which is submitted for approval to the head of the organization.

The employee must be familiar with the job description during employment. All changes made to the document should also not pass by the employee - he must sign as confirmation that he knows about the adjustment of job duties.

Don't know your rights?

If, for some reason, the employee refuses to sign in the column for familiarization with the job description, then an act is drawn up about this, which is signed in the presence of the commission. But this does not relieve the employee of responsibility in the event of improper performance of his job duties.

The job description of a materials accountant consists of the following sections:

1. General Provisions.
   This part of the document includes the procedure for the appointment and dismissal of a materials accountant, as well as replacement issues in the event of his absence from the workplace. We recommend that you indicate in the general provisions the name of the position and structural unit of the employee in accordance with the staffing table approved in the organization and the qualification requirements for the employee.
2. Functions and tasks.
   The main areas of activity of an accountant based on materials are indicated here. As a rule, these include the acceptance and documentary accounting of all materials received by the organization.
3. Job responsibilities.
   This section includes a list of the main responsibilities of a Materials Accountant. These include:
   • accounting of all materials belonging to the enterprise;
   • calculation of the actual cost of materials;
   • acceptance and processing of primary documentation;
   • reflection on the accounts of accounting of all transactions with materials;
   • preparation of estimates based on the actual cost of materials, taking into account the costs incurred;
   • drawing up acts of reconciliation with counterparties;
   • preparation of reports within the framework of their activities;
   • interaction with other services and solving issues of receivables and payables;
   • organization of inventory of materials;
   • performance of work on storage of documentation.
4. Rights.
   This section contains a list of the employee's rights, which he is vested with for the proper performance of his work. A number of accountant rights are aligned with the responsibilities of other employees. For example, when it comes to the following rights:
   • request for information from employees of the enterprise on issues of their activities;
   • gaining access to information resources of the organization;
   • a requirement from colleagues to perform work, the results of which are necessary for the delivery of the report;
   • advanced training, etc.
   However, there is a list of general rights that are specific to any employee of the institution. For example:
   • obtaining decisions of the head for the study of projects in the field of activity;
   • making suggestions to the management to improve the quality of their work, etc.
5. A responsibility.
   An accountant is always a financially responsible person. However, in addition to this type of responsibility, this section includes, as a rule, disciplinary (in case of non-fulfillment / improper fulfillment of official duties) and administrative (for example, for violation of the deadlines for submitting reports to the tax office).

You can download a sample job description for an accountant based on materials on our website.

Thus, the job description of an accountant based on materials includes the main directions of his activities and lists the duties and rights that he is vested with for the implementation of the labor process. The employee's signature on the document means his agreement with all the provisions set forth in it.

The profession of an accountant is in demand in any officially registered company. This is facilitated by many tasks, without which it is difficult to imagine entrepreneurial activity. According to federal law number 402, accounting, its maintenance is the responsibility of any economic organization, from the moment of its opening until the official termination of its activities. The entrepreneur is given the right to entrust the performance of this function to any official of his organization, as well as to conclude an agreement on the provision of services by a third-party company. Along with the need for accounting, its importance for the company itself is indisputable. Reporting allows you to make more correct management decisions based on an understanding of the real state of affairs in the company. This article will acquaint you with the job description of an accountant for accounting of goods and materials, as well as form an idea about the specifics of activities within this profession.

What are the purposes of accounting?

According to the law of our country, accounting is not a right, but an obligation that every economic entity must comply with from the moment of state registration until the official termination of existence. Thus, failure to perform this activity or violation of the procedure for its implementation is a sufficient reason for imposing sanctions on the company by the state.

One of the purposes for which accounting is carried out is to provide government agencies with information on transactions related to the company's property. The meaning of this activity lies in the correct calculation of taxes. Every organization should be interested in this.

An equally important goal for the sake of which accounting is carried out is to make the right economic decisions. The information collected gives an idea of ​​the state of the company, allows you to change its policy in a timely manner in order to achieve the highest economic results and at least allow the organization to avoid losses as a result of making not the most profitable decisions.

Accounting is the collection of information organized by a firm about transactions that relate to its property. The data obtained through this tool is recorded either on paper or on software media.

Each enterprise is obliged to control the primary documentation. This process is a fixation of information about changes in the capital of the company that have arisen as a result of the performance of certain business transactions. The primary documents include those that indicate the conduct of economic actions that entailed changes in the state of the organization. The data contained in the primary documentation is entered into the accounting registers.

What is inventory accounting?

Before moving on to the job description of an accountant for accounting for goods and materials, you need to understand what this type of activity is. Companies have to deal with tangible assets that are constantly moving as a result of their activities. These are the materials required for production and finished products. Accounting for goods and materials in accounting is a timely reflection of operations performed on tangible property.

Any transactions related to the company's property are documented. In order to improve the convenience and speed of this activity, inventory accounting programs are used. For specialists in this field of activity, their knowledge is mandatory. Training "1C: Accounting" allows you to keep professional records in a variety of areas of economic activities of the company.

What operations include inventory accounting

The job description of an accountant for inventory of goods and materials includes those requirements that are necessary for the high-quality implementation of work in the relevant area. However, what operations does this activity involve?

This may include inventory (which is used in the manufacture of products), work-in-progress and ready-to-market products, and assets that are needed for management. The inventory of goods and materials is carried out on the basis of primary documentation.

Inventory accounting includes the following operations:

• Placement of inventory items in the warehouse of the organization.
• Fixing information in primary documentation (quantity, quality of goods and materials, compliance with the supply contract).
• Reflection of information on the movement of material assets between departments within the organization, on the delivery of waste and defective products.
• Control of the availability of goods and materials, reconciliation of information bukh. accounting and warehouse.
• Reflection of information on the write-off of values ​​belonging to this category.

Responsibilities

The job description of an accountant for inventory control describes the duties, rights and areas of responsibility. So what are the responsibilities of an employee in this professional area? The accountant must:

1. Be guided by the legislation that regulates this area.
2. Carry out work with primary documents, prepare them for the process of counting processing.
3. To fix the operations for accounting of materials on the accounts of bukh. accounting.
4. Mark the cost of materials.
5. Carry out tax deductions.
6. Provide access to accounting information to those who are its users.
7. Carry out the creation of: atypical forms of documents for recording actions related to property; systematized chart of accounts bukh. accounting; documents for the implementation of internal reporting; the order and features of the implementation of accounting and processing of information within its area of ​​work.
8. Prepare information on the basis of which the report is prepared, monitor the state of documentation (safety), prepare it for placement in the archive.
9. Draw up a database, make changes to reference and regulatory documents that are used when working with data within this area of ​​work.

Also, employees of this area of ​​professional activity are recommended to undergo training "1C: Accounting". This improves the quality of reporting.

What are the rights of an accountant in this area of ​​work?

In carrying out his activities, a material accountant has a number of rights. He takes part in the discussion of decisions related to his field of activity. If necessary, he can involve other employees in the implementation of the work, after agreement with the head. When performing his duties, he has the right to use information received from other employees and departments. Along with this, the accountant can turn to his management in order to request assistance in ensuring the conditions for the quality performance of his duties.

Like any other hired worker, an accountant is responsible for the quality of the work he performs, for the violations committed, for causing material damage to the company, as well as for non-compliance with the organization's norms.

Conclusion

Regardless of the specific area of ​​accounting, an accountant is a very important employee in any officially registered company. This employee helps to cope with the tax aspect of entrepreneurship. But the benefits to the organization are not limited to this. The information that an accountant works with is the basis for making business decisions in any company.

Added to the site:

Job description of the material desk accountant[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 legal relations in the Russian Federation.

1. General Provisions

1.1. The accountant of the material desk belongs to the category of specialists, is hired and dismissed by the order of [name of the manager's position].

1.2. The material accountant in his work is directly subordinate to the chief accountant.

1.3. A person who has a secondary vocational (economic) education without presenting requirements for work experience or special training according to the established program and work experience in accounting and control for at least 3 years is accepted for the position of an accountant of the material desk.

1.4. During the absence of an accountant of the material desk, his job duties are performed by [job title], who is fully responsible for their high-quality, efficient and timely implementation.

1.5. The material desk accountant should know:

1.5.1. legislative acts, decrees, orders, orders, guidelines, methodological and regulatory materials on the organization of accounting and reporting;

1.5.2. forms and methods of accounting and analysis of economic activities at the enterprise;

1.5.3. the procedure for conducting documentary audits and inspections, the correctness of accounting for property, liabilities and business transactions;

1.5.4. organization of document circulation and the procedure for documenting and reflecting on the accounting accounts of transactions related to the movement of fixed assets, inventory and cash;

1.5.5. plan and correspondence of accounts;

1.5.6. financial and business legislation;

1.5.7. economy, organization of production, labor and management;

1.5.8. market methods of management;

1.5.9. rules for the operation of computer technology;

1.5.10. labor legislation;

1.5.11. rules and regulations of labor protection.

2. Job responsibilities

The material desk accountant performs the following job duties:

2.1. Carries out, in accordance with the current regulations and instructions, planned and according to special tasks, documentary audits of the economic and financial activities of enterprises for maintaining accounting records of property, liabilities and business operations, as well as their divisions that are on an independent balance sheet.

2.2. Timely draws up the results of the audit and submits them to the appropriate authorities for taking the necessary measures.

2.3. Gives operational instructions to the heads of the audited object to eliminate the identified violations and shortcomings, to conduct control checks of the work performed.

2.4. Monitors the accuracy of accounting for incoming fixed assets, inventory and cash, timely reflection on the accounting accounts of transactions related to their movement, the correct use of materials, fuel, electricity, cash, compliance with cost estimates, the procedure for drawing up reports based on primary documents , as well as the organization of inventories and accounting in the divisions of the enterprise, as well as compliance with the deadlines for the transfer of taxes and fees and payment of wages.

2.5. Prepares advance reports, receipts and expenditures.

2.6. Compiles a purchase book and a sales book.

2.7. Participates in the development and implementation of measures aimed at improving the efficiency of the use of financial resources, strengthening control over the economic and financial activities of the enterprise, ensuring the safety of the enterprise's property and the correct organization of accounting.

2.8. Takes the necessary measures for the use of modern technical means in work.

2.9. Supervises the activities of employees of the enterprise on accounting and reporting issues.

2.10. Carries out settlements with suppliers and buyers.

2.11. Conducts reconciliation of settlements with suppliers.

2.12. Interacts with warehouse workers for inventory accounting.

2.13. Participates in inventories.

3. Rights

The material desk accountant has the right to:

3.1. for all social guarantees stipulated by the legislation;

3.2. demand from the management of the enterprise to assist in the performance of their professional duties and the exercise of rights;

3.3. demand the creation of conditions for the performance of professional duties, including the provision of the necessary equipment, tools, a workplace that meets sanitary and hygienic rules and regulations, etc .;

3.4. to pay additional expenses for medical, social and vocational rehabilitation in cases of damage to health due to an industrial accident and an occupational disease;

3.5. get acquainted with the draft decisions of the management of the enterprise concerning its activities;

3.6. submit to the management of the enterprise proposals for improving the organization and improving the methods of work performed by him;

3.7. to request, personally or on behalf of the immediate supervisor, documents, materials, tools, etc., necessary for the performance of their official duties;

3.8. improve their professional qualifications;

3.9. other rights provided for by labor legislation.

4. Responsibility

The material desk accountant is responsible for:

4.1. for non-fulfillment or improper fulfillment of their duties as provided for by this job description - within the limits determined by the current labor legislation of the Russian Federation;

4.2. for causing material damage to the employer - within the limits determined by the current labor and civil legislation of the Russian Federation;

4.3. for offenses committed in the course of carrying out their activities - within the limits determined by the current administrative, criminal, civil legislation of the Russian Federation.

The job description is developed in accordance with [name, number and date of the document].

Manager [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]

Job descriptions

Open in WORD format

1. GENERAL PROVISIONS 1.1. This job description defines the functional duties, rights and responsibilities of the Accountant of the commodity group (Deputy Chief Accountant) of the enterprise. 1.2. The accountant of the commodity group (Deputy Chief Accountant) is appointed and dismissed in accordance with the procedure established by the current labor legislation by order of the General Director of the enterprise. 1.3. The accountant of the commodity group (Deputy Chief Accountant) reports directly to the Chief Accountant of the enterprise. 1.4. A person who has higher professional (economic) or specialized secondary education and work experience in the specialty for at least 1 (one) year is appointed to the position of the Accountant of the commodity group (Deputy Chief Accountant). The accountant of the commodity group (Deputy Chief Accountant) must know: - legislation on accounting; - decisions, orders, orders, other governing, methodological and regulatory materials of higher, financial and control and auditing bodies on the organization of accounting and reporting, as well as concerning the economic and financial activities of the enterprise; - civil law, financial, tax and economic legislation; - the structure of the enterprise, the strategy and prospects for its development; - provisions and instructions for organizing accounting at the enterprise, the rules for maintaining it; - the procedure for registration of transactions and organization of document circulation by areas accounting; - the forms and procedure for financial settlements; - methods of economic analysis of the economic and financial activities of the enterprise, identification of on-farm reserves; - the procedure for acceptance, posting, storage and spending of funds, inventory and other valuables; - right for settlements with debtors and creditors; - the terms of taxation of legal entities and individuals; - the procedure for writing off shortages, receivables and other losses from accounting accounts; - the rules for conducting inventories of cash and inventories; - the procedure and terms for drawing up balance sheets and reporting; - rules for conducting audits and documentary audits; - modern computer technology and the possibility of their use for performing accounting and computing work and analyzing the production, economic and financial activities of an enterprise; - advanced domestic and foreign experience in improving the organization of accounting; - economy, organization production, labor and management; - fundamentals of production technology; - market methods of management; - labor legislation; - rules and norms of labor protection. 1.6. The accountant of the commodity group (Deputy Chief Accountant) must have a computer at the level of a confident user, including computer programs for accounting. 1.7. The accountant of the commodity group (Deputy Chief Accountant) must be sociable, energetic, and positive. 1.8. During the period of temporary absence of the Accountant of the commodity group (Deputy Chief Accountant), his duties are assigned to __________________________. 2. FUNCTIONAL RESPONSIBILITIES 2.1. Product group accountant (Deputy Chief Accountant): 2.1.1. Performs the assigned area of ​​accounting work. 2.1.2. Controls the correctness and timeliness of the posting of goods receipt at the warehouse. 2.1.3. Controls the correctness and timeliness of drawing up reports of financially responsible persons. 1.4. Reflects in the accounting documents operations on the receipt and disposal of goods, on accounting for settlements with suppliers, draws up a register of receivables and payables. 2.1.5. Performs reconciliation of settlements with suppliers. 2.1.6. Takes part in conducting inventories. 2.1.7. Ensures the safety of accounting documents. 2.1.8. Draws up accounting documents for transfer to the archive. 2.1.9. Participates in the conduct of inventories. 2.1.10. Replaces absent accountants. 2.1.11. Maintains an atmosphere of courtesy and benevolence in the workplace. Observes labor and production discipline, labor protection rules and regulations, industrial sanitation and hygiene requirements, fire safety and civil defense requirements. Executes the orders and orders of the direct management and administration of the enterprise. 2.2. As the Deputy Chief Accountant together with the Chief Accountant: 2.2.1. Carries out the organization of accounting of economic and financial activities and control over the economical use of material, labor and financial resources, the safety of the property of the enterprise. Forms, in accordance with the legislation on accounting, an accounting policy based on the structure and characteristics of the enterprise, the need to ensure its financial stability. 2.2.3. Leads the work on the preparation and adoption of a working chart of accounts, forms of primary accounting documents used for processing business transactions for which standard forms are not provided, the development of forms of documents for internal financial reporting, as well as ensuring the procedure for conducting inventories, monitoring business transactions, observing technology processing of accounting information and the order of document flow. 2.2.4. Provides the rational organization of accounting and reporting at the enterprise and in its divisions based on the 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, the formation and timely presentation of complete and reliable accounting information about the activities of the enterprise , his property status, income and expenses, as well as the development and implementation of measures aimed at strengthening financial discipline. 2.2.5. Organizes accounting of property, liabilities and business transactions, incoming fixed assets, inventories and cash, timely reflection on the accounts of accounting transactions related to their movement, accounting for production and circulation costs, execution of cost estimates, sales of products, performance of work ( services), the results of the economic and financial activities of the enterprise, as well as financial, settlement and credit transactions. Ensures the legality, timeliness and correctness of paperwork, compilation of economically justified accounting estimates of the cost of products, work (services) performed, payroll calculations, correct calculation and transfer of taxes and fees to federal, regional and local budgets, insurance contributions to state extra-budgetary social funds , payments to banking institutions, funds for financing capital investments, repayment of debts to banks on loans in due time, as well as the deduction of funds for material incentives for employees of the enterprise. Monitors compliance with the procedure for processing primary and accounting documents, settlements and payment obligations, spending the wage fund, setting official salaries for employees of the enterprise, conducting inventories of fixed assets, inventory and cash, audits of the organization of accounting and reporting, as well as documentary audits in the divisions of the enterprise. 2.2.8. Participates in the economic analysis of the economic and financial activities of the enterprise according to accounting and reporting data in order to identify on-farm reserves, eliminate losses and overhead costs. Takes measures to prevent shortages, illegal spending of funds and inventories, violations of financial and economic legislation. Participates in the preparation of materials on shortages and theft of funds and inventories, controls the transfer, if necessary, of these materials to investigative and judicial authorities. Takes measures to accumulate financial resources to ensure the financial stability of the enterprise. 2.2.11. Cooperates with banks on the placement of free financial resources on bank deposits (certificates) and the acquisition of highly liquid government securities, control over accounting transactions with deposit and credit agreements, securities. Carries out work to ensure strict observance of staff, financial and cash discipline, estimates of administrative and economic and other expenses, the legality of writing off shortages, accounts receivable and other losses from accounting accounts, the safety of accounting documents, registration and filing them in the archive in the prescribed manner. .13. 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. Provides the preparation of a balance sheet and operational consolidated reports on income and expenditure of funds, on the use of the budget, other accounting and statistical reporting, their submission in the prescribed manner to the relevant authorities. Provides methodological assistance to employees of departments of the enterprise on accounting, control, reporting and economic analysis. Monitors the safety of accounting documents and the organization of storage of accounting documents. 2.2.17. Supervises accounting employees. 3. RIGHTS 3.1. Product group accountant (Deputy Chief Accountant) has the right to: 3.1.1. To give subordinate employees and services assignments, tasks on a range of issues included in his functional duties. Monitor the timely execution of tasks and individual orders of subordinate employees. 3.1.3. Request and receive the necessary materials and documents related to the activities of the Accountant of the commodity group (Deputy Chief Accountant). 3.1.4. Enter into relationships with subdivisions of third-party institutions and organizations to resolve operational issues of production activities within the competence of the Accountant of the commodity group (Deputy Chief Accountant). 3.1.5. Represent the interests of the company in third-party organizations on issues related to the competence of the Accountant of the commodity group (Deputy Chief Accountant). 4. LIABILITY 4.1. Product group accountant (Deputy Chief Accountant) is responsible for: 4.1.1. Failure to fulfill their functional duties, as well as the work of employees subordinate to him on issues of their production activities. Inaccurate information about the state of work at the entrusted site, indicators of financial and economic activities, untimely provision of various information and reporting. Failure to comply with orders, orders and instructions of the Chief Accountant and the administration of the enterprise. 4.1.4. Failure to ensure compliance with labor discipline by employees of subordinate services and personnel subordinate to the Accountant of the commodity group (Deputy Chief Accountant) .4.1.5. For disclosing information constituting an official or commercial secret. 5. WORKING CONDITIONS 5.1. The mode of operation of the Accountant of the commodity group (Deputy Chief Accountant) is determined in accordance with the Internal Labor Regulations established at the enterprise. 5.2. Due to production needs, the Accountant of the commodity group (Deputy Chief Accountant) can go on business trips (including local ones). I have read the instructions: _______________ ____________________ (signature) (full name) "___" __________ ____

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What does "material desk accountant" mean? What are his main responsibilities?

Our life is a kind of differentiation, a kind of division of residents into rich and poor, happy and unhappy, good and bad. Everything in this world consists of something less - this is an irrefutable fact of our being. It is not for nothing that most scientists claim that we understand only numbers and everything in this life is encoded and consists of ciphers, numerical ciphers. Perhaps that is why one of the most difficult and interesting professions is the accountant at the same time. This is not just a profession - it is a vocation, because not everyone will be able to cope with a complex system of numbers, arrange them, trace their smallest growth or decline. Being an accountant “is a whole science, art, life. Perhaps this is not even an acquired skill, but rather an innate talent.

When we talk directly about an accountant, it is not without reason that I put the concept of "differentiation" next to him. After all, even such a simple and indivisible, at first glance, position of an accountant still has its branches, its own flowers, which in their totality form such a responsible and demanded flourishing profession.

Hearing the definition of "material desk accountant" immediately raises questions - who is this? what is the table? what kind of materials? This is not surprising, because not everyone can understand, let alone give an explanation for something that he had never heard of before, but, undoubtedly, had a direct or indirect connection with this phenomenon, using the fruits of his labor.

The right hand of every accountant, his indispensable assistant, is the accountant of the material desk. This is the person who leads, keeps records of all material reserves, both existing and potential, analyzes them, is responsible for their movement in time and space and for their immediate integrity - that is, storage. In a word, this person controls the material assets of the enterprise, conducts their accounting under the direct supervision of the chief accountant and management. Its main supporting document is the legislation of Ukraine, which clearly defines the main provisions, its rights and obligations. However, this does not mean that he should not fulfill the requirements of the management, because who needs an employee who works like a robot, but does not meet the requirements of his employer? Of course not to anyone.

Let's take a broader look at what is the responsibility of a material desk accountant in order to clearly understand what he does and what is his role in the enterprise. It is not a secret for a long time that in order to see how efficiently any enterprise works, it is enough just to pick up the reports for the current period, compare them with the reports of the previous periods and analyze them. This will allow you to see the main trends of development or regression of the enterprise and make appropriate decisions.

Accountant materialist job responsibilities

It is when we are talking about reports that we can directly talk about the accountant of the material desk, because one of his main tasks is not only to check the generally accepted correctness of filling out reports, but also to control the information that they reflect. This information includes: information on the profit and costs of the enterprise for a certain period, the regulatory legal form of reports and the actual calculation of the material reserves of the enterprise both at the beginning of the period under review and at the end.

Statistics is a very difficult science, which is not given to everyone. Since ancient times, statistics, albeit at a primitive level, were kept only by the largest and most sophisticated minds. And this is not surprising, because, although the human body has analytical abilities, not everyone is able to use such skills on a large scale. Times passed, everything changed. At the same time, the need for statistics increased, the methods of its analysis and presentation were diversified. Statistical reporting is a cumbersome process that requires extraordinary endurance, nerves of steel, balance, accuracy and care. It is precisely these qualities that an accountant of a material desk should possess, because statistics are also included in his immediate duties. In addition, he must not only carry out difficult calculations, but also carry out them on time, which is an extremely difficult task in such conditions.

His next responsibility is to record and maintain records of all material receipts to the enterprise, transfer them to the enterprise's accounting and monitoring so that they do not disappear anywhere, by regularly checking their presence. This is an extremely responsible process, because, as practice shows, everything can disappear without a trace, and then the accountant will remain the last one. Therefore, the fulfillment of this obligation is important not only for the enterprise, but also directly for the accountant, since one hardly wants to bear material or sometimes criminal responsibility for the fact that someone will enrich themselves at someone else's expense.

An extremely difficult task for the accountant of the material desk is the inventory process, the purpose of which is to verify and document all the values ​​of the enterprise. He must not only carry out this procedure, but also report to the chief accountant on any movements of material resources, give a correct assessment of all the available materials of the enterprise that are on his accounting accounts.

The proverb says: "Live and learn".

It is difficult to disagree with this statement, because self-development is one of the main goals of human life. This is due not only to the fact that a comprehensively developed personality, no matter what age, is valued at all levels of the socio-economic space, but also to the fact that this particular trait is called wisdom.

Wisdom is different, but only with its help you can achieve something in this life, only with its presence you can become a good professional and a good person in general. Therefore, special attention is paid to self-development, which is expressed in the improvement of the qualifications of an accountant, and this process can be confidently called a duty. A duty not only to oneself, but also to the company, management, personnel. Today it is relevant, it is prestigious, because we live in the 21st century - a century of unprecedented development. As a result, there is a gradual transition from manual work to the automation of processes, especially in the field of calculations, analysis, statistics and accounting. Computers are gradually replacing human labor, facilitating and speeding up calculations, they are a reliable guarantor of these calculations and deductions, they allow you to work efficiently, efficiently and make it possible to analyze the work of an enterprise faster and better. Progress in work processes does not stand still, as a result - the lack of computer literacy is unacceptable, therefore development is the fundamental duty of an accountant, citizen and every person.

The material accountant is a reliable basis for high-quality and profitable work of an enterprise or company, it is a guarantor of well-coordinated and controlled work, which in its totality not only allows the enterprise to work correctly, but also form a large system of economically necessary knowledge. To summarize, you should realize that only the work you like will be productive, of high quality and unsurpassed. An accountant is not an easy profession, because you are responsible not only for yourself. You are the face of the company, you are responsible to employers and to the people who work with you. This responsibility is not imaginary, because you will answer for the slightest mistake. Perhaps that is why high professionalism among accountants is so highly valued, because the ability to take on such a colossal responsibility and skillfully perform their duties is inherent in not every person on this planet.

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Desired salary 20,000 rubles. Desired schedule Full time Born February 26, 1986 (32 years old) Gender Female Marital status Married, one child Driver's license No

Additional wishes for the place of work

Full employment, with a 5th work schedule (Saturday, Sunday weekend), preferably beyond the Urals (Karachi, South, Spring, Donguz) or the nearest city center, remote organization with the delivery of employees.

work experience

March 2013 - Present (5 years and 3 months)

Material desk accountant - LLC

Construction and installation organization.

1. Keeping records in the direction of the material table. 2. Entering the data of primary documentation into the 1C program, Parus. 3. Receipt, movement, write-off of goods and materials. 4. Tracking the implementation of planned construction works and writing off materials according to Form-29. 5. Drawing up the balance sheet, turnover sheets by department for 10, 71 accounts at the end of the month. 6. Costs of the enterprise 7. Acts of reconciliation with counterparties. 8. Accounting, inventory of goods and materials, preparation of reporting documents. 9. Accounting for the movement of fuels and lubricants, posting, writing off. 10. Accounting and issuance of powers of attorney.

Accountant-auditor - LLC "Company Flagman"

Responsibilities, functions, achievements

1. Maintenance of accounting records. 2. Entering the data of primary documentation into the 1C program. 3. Preparation and sending of payment orders through the "Bank-Client" system 4. Printout of bank statements, entering money orders / payments of counterparties. 5. Settlements with suppliers and buyers. 6. Acts of reconciliation with counterparties. 7. Accounting, inventory of goods and materials, drawing up accounting documents, calculation and distribution of the amount of shortages between materially responsible persons based on the results of the inventory. 8. Accounting for the movement of fuels and lubricants (receipt, write-off for costs) 9. Cost management, reporting, write-off. 10. Maintaining the section of wages. 11. Accounting and issuance of powers of attorney.

Senior operator - Flagman Company LLC

Distributor of alcoholic and non-alcoholic products.

Responsibilities, functions, achievements

1. Work in 1C Enterprise. Trade + Warehouse. 8. Responsible for all shipments 2. Distribution of the amount of work and control 3. Posting invoices (notes which invoices, the driver handed over), invoices for accounting. 4. Working with drivers' powers of attorney. 5. Working with the balances in warehouses, moving. 6. Acceptance of applications from network clients, control of the correctness of filling out the shipping documents, timely provision of reconciliation statements, knowledge of the terms of contracts, details, maintenance of contracts, price control and timely warning of price increases, etc. 7. Weekly sending and control of the report on mutual settlements with network clients. eight.

Responsibilities and job description of the material desk accountant

Acceptance of applications from the PDA (temporarily sales representatives) 9. Calls, fax (together with all) 10. Formation of registers 11. Work with acts of verification, formation, processing. 12. Daily report, on all applications from the ETP, control over the correctness of the waybill, promotional invoice, control and report on suspicious applications, shipment of problem clients, clients of debtors.

Job description of a technician for accounting of fuels and lubricants[name of company]

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. Fuel and lubricants accounting technician [name of organization] belongs to the category of workers, is hired and dismissed by order of the head of [name of organization].

1.2. A person with secondary vocational (technical) education is appointed to the position of a fuel and lubricants accounting technician.

1.3. The fuel accounting technician is directly subordinate to [write in the required information].

1.4. A fuel accounting technician should know:

- regulatory legal acts and reference materials on the subject of work, terminology used in special and reference literature;

- work programs and instructions;

- current standards and technical conditions for storage of fuels and lubricants;

- the basics of the technology for the production of fuels and lubricants;

- technical characteristics, design features, purpose, principles of operation and rules of operation of fuels and lubricants;

- technical means of receiving, processing and transmitting information;

- rules for the operation of computer technology;

- applied forms of accounting and reporting on the procedure for keeping records and drawing up reports;

- fundamentals of economics, organization of production, labor and management;

- fundamentals of labor legislation;

- rules and norms of labor protection and safety measures;

- internal labor regulations.

1.5. The operating mode of the fuel accounting technician is governed by the internal regulations [fill in the required one].

2. Job responsibilities

2.1. The following responsibilities are assigned to the fuel accounting technician:

2.1.1. Delivery of fuels and lubricants.

2.1.2. Development of fuel and technical fluids consumption rates.

2.1.3. Quality control of fuels and lubricants.

2.1.4. Processing of waybills on the issue of fuel consumption, control of the return of waybills of drivers, checking the correctness of registration, additional registration of waybills.

2.1.5. Accounting for the actual working time according to waybills, consumption and write-off of fuel and technical fluids, the cost of operating and repairing vehicles.

2.1.6. Monthly preparation of a report on write-off of fuels and lubricants.

2.1.7. Collection, processing and accumulation of source materials.

2.1.8. Conclusion of contracts, work with fuel suppliers.

2.1.9. Reconciliation of receipts and accounting of money transfers by suppliers.

2.1.10. Development of instructions for the regions on working with vehicles (waybills, fuels and lubricants, technical fluids, transport costs).

3. Rights

3.1. A fuel and lubricants accounting technician has the right to:

Job description of a commodity group accountant

For all social guarantees provided by law.

3.1.2. Require the management of the organization to assist in the performance of their professional duties and the exercise of rights.

3.1.3. Require the creation of conditions for the performance of professional duties, including the provision of the necessary equipment, tools, a workplace that meets sanitary and hygienic rules and regulations.

3.1.4. Free issuance of personal protective equipment.

3.1.5. Payment of additional costs for medical, social and vocational rehabilitation in cases of damage to health due to an industrial accident and an occupational disease.

3.1.6. To get acquainted with the projects of decisions of the management of the enterprise concerning its activities.

3.1.7. Submit to the management of the enterprise proposals for improving the organization and improving the methods of work performed by him.

3.1.8. Make decisions within their competence.

3.1.9. Report to the head of the organization about all identified violations and shortcomings associated with the work performed.

3.1.10. Improve your qualifications.

4. Responsibility

4.1. The fuel accounting technician is responsible for:

- non-fulfillment or improper fulfillment of their duties stipulated by this job description, within the limits determined by the current legislation of the Russian Federation;

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

- compliance with applicable instructions, orders and orders;

- offenses committed in the course of their activities - within the limits determined by the administrative, criminal and civil legislation of the Russian Federation;

- compliance with internal regulations, safety and fire safety rules.

The job description is developed in accordance with [name, number and date of the document].

HR manager

[initials, surname]

[signature]

[day month Year]

Agreed:

[position]

[initials, surname]

[signature]

[day month Year]

I have read the instructions:

[initials, surname]

[signature]

[day month Year]

1. General Provisions

1.1. Material desk accountant belongs to the category
specialists, is hired and dismissed by order
__________________________________________________.
(name of the manager's position)
1.2. Material desk accountant in his work directly
reports to the chief accountant.
1.3. A person is accepted for the position of an accountant of the material desk,
with a secondary vocational (economic) education without
requirements for work experience or special training in
the established program and work experience in accounting and control of at least 3 years.
1.4. During the absence of the accountant's material desk, his
job duties are performed by ___________________________________,
(job title)
who bears full responsibility for quality, efficient and
their timely implementation.
1.5. The material desk accountant should know:
1.5.1. legislative acts, regulations, orders, orders,
guidelines, methodological and regulatory materials for the organization
accounting and reporting;
1.5.2. forms and methods of accounting and analysis of economic
activities at the enterprise;
1.5.3. the procedure for conducting documentary audits and inspections,
the correctness of accounting for property, liabilities and
business transactions;
1.5.4. organization of document flow and the procedure for documentary
registration and reflection on the accounting accounts of transactions related
with the movement of fixed assets, inventory and cash
funds;
1.5.5. plan and correspondence of accounts;
1.5.6. financial and business legislation;
1.5.7. economy, organization of production, labor and management;
1.5.8. market methods of management;
1.5.9. rules for the operation of computer technology;
1.5.10. labor legislation;
1.5.11. rules and regulations of labor protection.

2. Job responsibilities

The material desk accountant performs the following job titles
responsibilities:
2.1. Carries out in accordance with the regulations in force and
instructions for planned and for special tasks documentary audits
economic and financial activities of enterprises for maintaining
accounting of property, liabilities and business transactions, and
also their subdivisions, which are on an independent balance sheet.
2.2. Timely draws up the results of the audit and submits them to
appropriate authorities to take the necessary measures.
2.3. Gives operational instructions to the heads of the audited object about
elimination of identified violations and shortcomings, control
checks of the work performed.
2.4. Controls the accuracy of accounting for incoming fixed assets,
inventory and cash, timely
reflection on the accounts of accounting transactions related to their
movement, correct use of materials, fuel, electricity,
funds, compliance with cost estimates, the procedure for drawing up
reporting on the basis of primary documents, as well as the organization of
inventories and accounting in the divisions of the enterprise, and
also compliance with the deadlines for the transfer of taxes and fees and payments
wages.
2.5. Prepares advance reports, receipts and expenditures.
2.6. Compiles a purchase book and a sales book.
2.7. Participates in the development and implementation of measures aimed at
increasing the efficiency of the use of financial resources, strengthening
control over the economic and financial activities of the enterprise,
ensuring the safety of the property of the enterprise and correct
organization of accounting.
2.8. Takes the necessary measures for use in work
modern technical means.
2.9. Supervises the activities of employees of the enterprise on issues
accounting and reporting.
2.10. Carries out settlements with suppliers and buyers.
2.11. Conducts reconciliation of settlements with suppliers.
2.12. Interacts with warehouse workers for accounting
inventory items.
2.13. Participates in inventories.

The material desk accountant has the right to:
3.1. for all social guarantees stipulated by the legislation;
3.2. require the management of the enterprise to provide assistance in
fulfillment of their professional duties and exercise of rights;
3.3. demand the creation of conditions for the performance of professional
responsibilities, including the provision of the necessary equipment,
equipment, workplace, corresponding to sanitary and hygienic
rules and regulations, etc .;
3.4. to pay additional expenses for medical, social and
vocational rehabilitation in cases of damage to health due to
an accident at work and obtaining a professional
diseases;
3.5. get acquainted with the projects of decisions of the management of the enterprise,
concerning his activities;
3.6. submit proposals for the consideration of the company's management
improving the organization and improving the methods of work it does;
3.7. request in person or on behalf of the direct
the head of the documents, materials, tools, etc., necessary for
fulfillment of their official duties;
3.8. improve their professional qualifications;
3.9. other rights provided for by labor legislation.

4. Responsibility

The material desk accountant is responsible for:
4.1. for non-performance or improper performance of their official
duties stipulated by this job description - in
the limits determined by the current labor legislation of the Russian Federation;
4.2. for causing material damage to the employer - within the limits,
defined by the current labor and civil legislation of the Russian Federation;
4.3. for offenses committed in the process of exercising their
activities - within the limits determined by the current administrative,
criminal, civil legislation of the Russian Federation.

Job description of an accountant for inventory accounting

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Littleone 2006-2009> Family Matters> Work and Education> Accountant for production. Explain the specifics to me

View Full Version: Production accountant. Explain the specifics to me

Such a miracle

12-08-2008, 13:41

12-08-2008, 14:09

It is important that a person has experience of work in production, for any, but in production, because experience in trading, for example, is not sufficient.

12-08-2008, 15:09

Here I am hung up at work ... I need to find the heads of the bukh for production. The production is not that huge, the staff is generally 5 people in the company. But this accountant will need to organize accounting from "scratch", here the current is white accounting. Tell me what such an accountant should be able and know? What is fundamentally in such work ???

Well, to know accounting, to begin with :)).

Experience shows that good production accountants are accountants who are interested in the technology of a specific production and are not afraid to go to the shop to see everything with their own eyes.

Manufacturing is a very specific industry, therefore I agree that it is necessary to choose only an accountant with experience in production, and more than one year. In my opinion, a person should be able to organize work not only in accounting, but also to interact with documents with all areas of production and Of course, I agree with the previous author, if the accountant is not even schematically interested in the production process itself, then it is unlikely that he will be able to establish accounting. I have been working in production as an accountant for more than one year and still there are many different questions to technologists, production managers, storekeepers and others.

Yes, there is nothing particularly complicated there ... find an elementary sensible one, with higher and better technical skills and pay for some kind of training or audit ... but for a company of 5 people there is nothing to talk about ...
As a rule, bukhs from trade do not go to production themselves very much ...

12-08-2008, 23:12

12-08-2008, 23:34

: 041: Oh, my pain and big trouble.: 041:: 015 :: 015 :: 015: For seven years I had 3 main and 14 simple ones.: 001: I had to head the accounting department of my own production.

The programs 1C: 7.7 PUB, created specifically for small industries, help a lot in accounting. : ded: Now I have more or less created a normal accounting department, although I still have to work and work.: 017 :: 017 :: 017:

12-08-2008, 23:39

We did not find a sensible booze for production like that. Only stupid. Accountants with experience in the trade of a wagon and a small cart. Production workers in the daytime with fire can not be found. Because we have few production facilities, and there are even fewer "white" ones ...
it's just that every time you need to study each new production. Here you cannot take the knowledge of "1000 and one wiring", you need to understand what is happening. Manufacturers do not like to change the industry, because in their place they already know everything.

When we were looking for an accountant for production, I suggested that all candidates tell in detail the technical process at their previous place of work. There were those who worked at the brewery for 5-6 years and could not tell what the beer was made of: 010 :.
Only one (!) Was able to tell sensibly, clearly and competently. They took her.
Not all accountants, in principle, why do you need accounting. Most are sure: for tax!: 080:

Such a miracle

13-08-2008, 10:47

but how to understand whether a person organized accounting from scratch or is just bragging? what leading questions can you ask?

Invite a person who works for head accounting. in production, and you trust him. Believe me, even if you ask the right questions, it is not a fact that you will understand the answers. And on your part, during the conversation, you will be able to observe the applicant and draw conclusions about his human qualities, which is no less important.

13-08-2008, 13:28

Five people! - Cool production. What do you produce? How much are you going to pay buhu? ] If the payment is up to 30 sput, not a single smart boo with experience in production, and more than one year will not go to such work

You definitely need a boo with experience in production, otherwise I tried to take on one production company, but they have neither finished product output, nor write-off norms for production ... ... there is nothing ... ... restoration of accounting is then longer and much more expensive ... and what kind of production is 5 people? (If not a secret) (at one time I liked production myself)

Such a miracle

13-08-2008, 16:05

The fact is that there was a large company and quite recently the production was separated into a separate legal entity, and according to pieces of paper there is a staff of 5 people. And in the future, to start directly its own production, and the production itself is carried out by means of orders for other production sites, but their own developments. But soon it is planned to travel and open its own production. Therefore, there are 5 people there so far. alshe accounting staff will develop and the chief accountant and we will form this staff. And the payment is not up to 30 thousand, but 35 thousand on the test.

Alexandra D.

13-08-2008, 16:55

35 thousand receive hl. small firms, they are simplified UTII know three wiring and are happy with this. And the situation is typical - while a small company will take some booze to pay less, and then they grab their head, you need to fix everything, restore, etc. And the company already has a name, it's a pity to bury it. In such cases, the best way out is to take with the money that the management gives and at the same time to hire a specialist for consultations. It will not be so expensive, and even the accountant may come across a sensible one who wants to learn and it will be all right for everyone. to do, in principle, for a specialist, this is not a problem, and boo will not make mistakes.

Such a miracle

13-08-2008, 17:45

So here is a small company, on the market for 8 years. Engaged in metal structures for railway cars. Bukh was but went on maternity leave. The volume works are simply ridiculous. Therefore, salary volumes are not equal, it is as if an accountant in a large production would receive 300 thousand - already on hand.

Yes, despite all the nuances, it could be interesting ... but now I need a part-time job, and permanent only if after 9 months. balance or even for the New Year

13-08-2008, 22:49

14-08-2008, 07:56

Here, here ... Alexandra D. said directly about me ... I'm just from production. Was the chief of the supply of the enterprise. She went on maternity leave and retrained for bukha. (Secondary special). Now I am looking for a job, and it is at the enterprise ... The desire to work and study is just "ofi-e" ... But I'm afraid of the deaf buch ... Alas.
O! Can anyone help with the job? Well, or advise ...
Knock on the PM if you are not bothered by the Krasnogvardeisky district and work from 8.00 :))

I agree with the previous speaker, a sensible production chief accountant from 100 thousand rubles, it is better to take a person who wants to understand and delve into, there will be more sense.
Py. Sy. I myself work in production as an accountant, fortunately, that is not the main thing. Very complex tax accounting.
Gee ... and you get 100 thousand?
no, of course there are such salaries, but the amount IMHO is somewhat lousy ... just two times ..

Such a miracle

14-08-2008, 11:28

That's for sure ... I'm certainly aware of the salary in St. Petersburg ... Such salaries in 100 salaries have not yet come across the bukh ... And even in his hands ... But I'm not saying what it is, but these are such units that it's even funny to say ... But here and no super duper accountant required. Just an ordinary person who knows his business and soberly thinks and knows his place and really what he can earn. Ponty is not needed.

14-08-2008, 15:55

you can add 5 kopecks -and you look among quite elderly economists-accountants..their requests are not great, and they have great experience, and as it should be, they still remember ... ..and many have normal health ... and the pension is small

Alexandra D.

14-08-2008, 16:02

Elderly bukhs are not friendly with a computer, and they don’t know tax accounting. And then, after all, you need an accountant for everything, and the salary is also to be counted and the production must be carried out. Only it seems that there is little work, in fact, many are cunning, a small turnover does not mean a little work. You can make one implementation for millions, but you can make many small ones. In short, accountants will understand me.
Well, don't tell me ... about the elderly bukhs IHMO, you are wrong.

It's not about age, but about a person, there are examples, and there are many. But about the ratio of implementation and turnover - I agree completely.

By the way, in essence, the topic ... but do not want to try this option:
Take a girl - an assistant with a claim to the chief accountant ... ... and give the main bookkeeping to the accounting office (an auditing firm, now there are a lot of them) ... it will turn out to be a little more expensive (but not 100 thousand at all) and haemorrhoids, but you will be more confident for the correct setting of accounting (although of course the chances are not one hundred percent) ... the girl will be on the sidelines, with time she will learn - you will be able to part with the auditors ... The plus of this option is that if there is no girl, the bookkeeping will still be more or less decent.

And the last - do not listen to tales about the complexity and horror of accounting in production - yes, it is different, but IMHO is not much more difficult than in the same wholesale ... plus, by and large, it is easier to communicate with the tax authorities - it is easy to hide costs.

Elderly bukhs are not friendly with a computer, and they don’t know tax accounting. And then, after all, you need an accountant for everything, and the salary is also to be counted and the production must be carried out. Only it seems that there is little work, in fact, many are cunning, a small turnover does not mean a little work. You can make one implementation for millions, but you can make many small ones. In short, accountants will understand me.

Gee .. I have been a pensioner bukhom for five years now - I'm not overjoyed, and I follow the legislation and 1C itself updates and does not allow frank bullshit to be molded ... while there is no second signature, both are on the director.

15-08-2008, 08:28

9 years as chief accountant: wholesale, a little retail, work, the last 2 years of services.
In July, they planted a part-time job in production.
To be honest, it was difficult at first to figure it out, given that I had to work in the evening after my main work, but I figured it out 🙂
I envy you. But then the question is, do you pay her adequately? Because of course a person is a person of strife, but those accountants at whose age I know are clearly divided into two categories

15-08-2008, 14:39

But then the question is, do you pay her adequately? Because of course a person is a person of strife, but those accountants at whose age I know are clearly divided into two categories
1-Very cool specialists and they are really appreciated by salary worthy in everything flogged
2-Bukhs retired companies do not know everything, they are afraid, especially that they will find out about their incompetence and kick them out. They work for a penny. Some manage to run several companies and scrape together with dignity.
+10000.

Responsibilities of a materials accountant

Or a million. Moreover, the second category (and the lack of the right to sign rather indicates that this boo is more likely from the 2nd category), at the very first check, submits a letter of resignation. And he is not responsible for anything. My whole accounting department quickly quit just after reading an UNSIGNED memorandum of auditors. : support:

15-08-2008, 14:51

Everyone, it's over, thanks. But the essence of the topic was not how to find personnel or how to build accounting records. And the specifics of an accountant for production, something distinctive in the work of an accountant, etc.
He must know: 1. How the product is issued (primary products, standards, etc.);
2. Questions of calculating the cost of production;
3. How does production actually start (you have a new one - am I not mistaken?) - i.e. equipment - its input, modernization, debugging, etc .;
4. Adjustment of the production itself (Lord, I won't pick up normal words - well, for example, do experiments - what to do with them);
5. Personnel (with peculiarities of payroll calculation);
6. Well, and be able to work with people - technologists, engineers, shop managers.

The most difficult thing is to break through human laziness and to properly establish document flow. And once again I will advertise 1C: 7.7 Production + Services + Accounting. I just adore her. It is worth, by the way, a penny. In large production, the new eight is praised. But in fact I didn't work with her. I can't tell you.

Good luck!: Support:

Oh, still have to know the unfinished questions. I completely forgot. (I just have a short cycle - there is no incomplete).

That is, you created the entire regulatory framework, conducted experimental releases and approved the standards? Do you have a Technological Regulation for the release of products? For all products, technological maps are ready and calculations are made when prices change or components are replaced? Do you keep track of discrepancies between the actual consumption of materials and components with the standard?
I envy you.

15-08-2008, 15:44

It was not so, the production has been working for more than one year.
And the most disgusting thing was to look for mistakes of the head accountant.
That's right.: Ded :: ded :: ded :: ded :: ded.

This job description of an accountant of a material desk or a material group (accountant of goods and materials, accountant-materialist) is presented as a sample for adaptation to your enterprise. To avoid formalities and the possible double reading of individual phrases of the document, as well as to normalize the workflow, formulate proposals clearly and with maximum completeness in defining personnel tasks.

Job description of accounting personnel for inventory of goods and materials

1. General Provisions

1.1 The procedure for the admission and dismissal of the accountant of the material desk, belonging to the category of personnel.
Material accountant or group accountant (materialist accountant) - technical personnel hired and dismissed only by order of the head of the enterprise. His immediate supervisor can apply for admission / dismissal.

1.2. Order of subordination
The job description without fail provides for the completion of this paragraph.

1.3. Normative base
The production activity of a group accountant for goods and materials is based on the knowledge and performance of:

• special regulatory documents;
• teaching materials, recommendations, manuals;
• internal documents of the organization, including the Charter;
• internal labor regulations;
• orders and orders of the head of the organization and his immediate leadership;
• provisions of its instructions.

1.4. Competency requirements
An employee performing the duties of an accountant for goods and materials (he is also a materialist accountant) must know and be able to use in his work:

• requirements of regulatory documents (regulations, acts) for the implementation of accounting work related to the group of goods and materials belonging to the organization;
• standard forms of documentation required for accounting work;
• rules for accounting work with goods and materials;
• rules for preparing documentation for its main activity;
• the procedure for drawing up and submitting accounting reports of the material table;
• fundamentals of labor organization;
• general rules of work at the enterprise: labor protection, work with a PC, internal regulations and others (at the discretion of the management).

1.5. Substitution
Note. In the paragraph "Substitution", the job description provides for an indication of the order of replacement and the position of the relevant employees (their job description must contain a similar paragraph), who perform the duties of an accountant for accounting of inventory items during his absence.

2. Functions

Note. In the "Functions" section, the job description discloses the employee's functional responsibilities (drawing up and submitting reports, maintaining accounting records, performing operations with reporting materials, and others at the discretion of management).

3. Responsibilities

Note. In the "Responsibilities" section, the job description involves listing all the operations that the accountant must perform based on the materials in his work. Inaccuracies, proposals with possible discrepancies, "vague" terms are not allowed.

Based on the exact filling of the item "Responsibilities", all accounting work in the organization will be built.

For the convenience of studying and placing links (if necessary), each obligation should be marked with a subparagraph.

An approximate list of responsibilities of an accountant for accounting of goods and materials, which the job description may contain:

3.1. Carries out accounting in accordance with the normative instructions of the current legislation in the part that concerns the accounting of materials belonging to the organization and all accounting manipulations performed with them.

3.2. Carries out reception of primary documentation and carries out control functions for their compliance with reality. Prepares the received materials for further accounting.

3.3. Performs a full cycle of operations for the accounting of materials in specialized programs used in the enterprise.

3.4. Performs accounting calculation of the cost of reporting materials with a breakdown of all cumulative costs.

3.5. Calculates the tax burden within its competence.

3.6. Provides, at the request of the management, all statements and all materials on accounting materials.

3.7. He is the person responsible for the proper state of materials accounting documentation and its storage.

3.8. Timely monitors all changes in the field of accounting legislation (within its competence), competently
implements all innovations and changes in its work.

4. Relationships within the enterprise

Note. In the section "Relationships", the job description discloses the functional relationship of the accountant according to materials with the management of the enterprise, departments and third-party enterprises on the basis of the established order of subordination and the responsibilities set out in the instructions in this section are listed.

An indicative list of official connections:

4.1. Relationship with the head of the enterprise on the following issues:

• obtaining guidance documents of the organization relating to direct labor activities, and familiarization with them;
• provision of accumulated reporting and other information.

4.2. Relationship with the immediate supervisor on issues:

• receiving current orders, orders and instructions;
• clarification of the list of persons who have the right to receive information on accounting of materials (tmts);
• provision of high-quality executed and formalized accumulated information.

4.3. Relationship with employees of the accounting service on the following issues:

• obtaining information necessary for work;
• issuing the necessary information for the normal functioning of accounting work.

4.4. Relationship with other employees of the organization on the following issues:

• receipt of primary documentation drawn up in accordance with the established procedure from employees of the enterprise responsible for interaction with the accounting department in accordance with the internal order of the organization;
• transfer of the necessary forms for filling out the income / expense of goods and materials in the reporting period to employees responsible for interaction with the accounting department in accordance with the internal order of the organization.

5. Responsibility

Note. In the "Responsibility" section, this document discloses all types of responsibility to which an employee of the material desk can be involved in the event that he performs his job duties in bad faith. In each subparagraph it is necessary to list the violations corresponding to the punishment.

Types of responsibility to which the accountant of the material group can be involved:

5.1. Disciplinary- in case of violation of labor regulations, requirements of personal safety and labor protection, fire safety, environmental or electrical safety. The application of this type of punishment is possible only if the employee was previously acquainted with the requirements, the violations of which are prescribed to him.

5.2. Material- in the event of material damage to the enterprise in the form of imposition of penalties from state authorities, appointed due to improper performance of official duties by an employee of the material desk.

5.3. Administrative- in case of violation of the order of registration.

5.4. Criminal- when committing acts of a criminal nature related to accounting in an organization, committed both independently and under the influence of management. Note. When specifying this point in the document, it must be remembered that employees of non-management level are rarely brought to criminal responsibility. That is, it can be missed altogether.

After drawing up this document, it must be agreed with the direct supervisor of the specialist in goods and materials (material group). Only the head of the organization approves the instruction. There should be two originals of the document: one is transferred against signature to the employee appointed to the position of the accountant of the material desk (accountant-materialist), the second remains in the personnel department of the enterprise.