What principles are guided by the accountant in their activities. Chief Accountant. Job description of an accountant of a budgetary institution

Most individual entrepreneurs do an excellent job of keeping records and reporting without an accountant, taking on these responsibilities. What cannot be said about legal entities - as a rule, limited liability companies keep accounting in full, and in this case, one cannot do without a specialist, and sometimes a whole staff of accountants.

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

Job description of the chief accountant: the price of a mistake

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

The design of the job description of the chief accountant is a problem for the management of the enterprise. As a rule, the authorities do not deal with such issues on their own, but delegate them to the personnel service. In turn, the personnel manager is not always sufficiently versed in the content of managerial functions and the features of the financial policy of the company in order to take into account all the nuances when drawing up such an important document. If the job description does not clearly spell out the powers and responsibilities of a specialist, this, most likely, may result in the chief accountant not fulfilling part of his duties, committing erroneous actions and the emergence of conflict situations in the organization.

For the competent preparation of a document, it is not enough to take a standard sample of the job description of the chief accountant of an LLC; it is necessary to involve the management of the company and the legal department for consultations. This will allow to determine the scope of the rights and obligations of the second person of the company as fully as possible, to document the set of rules that the employee will be guided by in his work. It is worth remembering that the scope of the company leaves its mark on the functions performed by the accounting department. The content of the work of the chief accountant in catering, retail, at an industrial enterprise or in vehicles - in each case will have its own specifics, which should also be taken into account when writing office instructions.

Requirements for the chief accountant

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

higher education, financial or economic;
work experience as an accountant - at least 5 years;
having managerial experience.

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

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

A list of documentation that is mandatory for study and execution by all employees of the organization, as well as for those occupying specific positions, in our case, the chief accountant, should be included in the job description.

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

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

Duties of the chief accountant

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

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

Organization and implementation of accounting work at the enterprise. The purpose of this function is to provide complete and reliable information to all interested parties about the financial and economic activities of the company and its financial position.
Development of an accounting policy in accordance with current legislation regarding taxation and accounting. Accounting policy is the main accounting document of the enterprise. It should take into account the characteristics and conditions of the functioning of the organization, its structure, scope of activities and other factors.
Formation of a chart of accounts for use in the company's accounting, creation and approval of primary documentation forms and internal reporting forms.
Implementation of a unified accounting information system, ensuring its compliance with legal requirements, integration with other types of accounting at the enterprise.
Ensuring the timely formation of accounting entries, the correct reflection on the accounts of business transactions performed.
Control over the correctness and observance of the order of registration of primary documents.
Approval of the procedure for carrying out inventory activities.
Ensuring and monitoring compliance with internal rules for processing information, its safety and protection from unauthorized access.
Implementation of information support for management accounting, the formation of management reporting and consulting assistance to management in making decisions based on available financial data.
Ensuring timely settlements of the company with the state budget and extra-budgetary funds.
Organization and control over payroll, expenditure of the wage fund.
Carrying out audits in departments, checking the compliance of expenses with budget plans, the validity of write-offs of shortages.
Responsibility for observance by all employees of the organization of cash and financial discipline.
Preparation of internal reporting, preparation and timely transfer of tax, accounting and statistical information to the relevant authorities.
Ensuring the storage of accounting documentation, its transfer to the archive.
Participation in the analysis of financial performance of the company, making proposals for optimizing the budget.
Providing methodological and consulting assistance to employees of the enterprise on issues related to accounting, reporting, analysis of the company's financial data.
Management of accountants, organization of their effective activities.

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

Job description of the chief accountant (standard sample)

I approve

(name of company,

enterprises, etc. his exact (surname, initials)

legal form) _________________________

(director or other

Job description

chief accountant

______________________________________________

(name of organization, enterprise, etc.)

20__ N_________

This job description has been developed and approved for

on the basis of an employment contract with __________________________________________

(name of the position of the person for whom

And in accordance with

this job description has been drawn up)

the provisions of the Labor Code of the Russian Federation and other regulatory

acts regulating labor relations in the Russian Federation.

1. General Provisions

1.1. The chief accountant belongs to the category of managers, is hired and dismissed from it by order of the director of the enterprise.

1.2. The chief accountant reports directly to the director of the enterprise, and on certain issues coordinates his work with the deputy director for financial matters and personnel.

1.3. A person who has a higher professional (economic, financial and economic) education and experience in financial and accounting (financial and economic) work in senior positions for at least _______ years is appointed to the position of chief accountant.

1.4. In his activities, the chief accountant is guided by:

Legislative and regulatory documents regulating accounting and reporting issues

Methodological materials on relevant issues

The company's charter

Internal labor regulations

Orders and instructions of the director of the enterprise

Regulations on the accounting of the enterprise

This job description.

Decrees, orders, orders, other guidance, methodological and regulatory materials of financial and control and audit bodies on the organization of accounting and reporting, as well as those related to the financial and economic activities of the enterprise

Civil law, financial and tax law

Structure of the enterprise, strategy and prospects for its development

Regulations and instructions for the organization of accounting at the enterprise, the rules for its maintenance

The procedure for acceptance, posting, storage and expenditure of inventory items, cash and other valuables

Methods for economic analysis of the economic and financial activities of an enterprise, identifying intra-economic reserves

Modern means of computer technology and the possibility of their application to perform accounting and computational work and analyze the production, economic and financial activities of the enterprise

labor law

1.6. During the absence of the chief accountant, his duties are performed by a deputy appointed in the prescribed manner and bearing full responsibility for the proper performance of the duties of the chief accountant.

II. Functions

The chief accountant has the following functions:

2.1. Management of accounting and reporting in the enterprise.

2.2. Formation of accounting policy with the development of measures for its implementation.

2.3. Providing methodological assistance to employees of the company's divisions on accounting, control and reporting.

2.4. Ensuring the preparation of payroll calculations, charges and transfers of taxes and fees to budgets of different levels, payments to banking institutions.

2.5. Identification of on-farm reserves, implementation of measures to eliminate losses and unproductive costs.

2.6. Introduction of modern technical means and information technologies.

2.7. Control over the timely and correct execution of accounting documentation.

2.8. Ensuring healthy and safe working conditions for subordinate performers, monitoring their compliance with the requirements of legislative and regulatory legal acts on labor protection.

III. Job Responsibilities

To perform the functions assigned to him, the chief accountant of the enterprise must:

3.1. To carry 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.

3.2. Form an accounting policy in accordance with the legislation on accounting, based on the structure and characteristics of the enterprise, the need to ensure its financial stability.

3.3. Organize the accounting of property, liabilities and business transactions, incoming fixed assets, inventory items and cash, the execution of cost estimates, the performance of works (services), the results of the financial and economic activities of the enterprise, as well as financial, settlement and credit operations, timely reflection on accounts of accounting operations related to their movement.

3.4. Monitor compliance with the procedure for processing primary and accounting documents, settlements and payment obligations, spending the payroll fund, conducting inventories of fixed assets, inventories and cash, checking the organization of accounting and reporting, as well as documentary audits in the company's divisions (branches ).

3.5. Take measures to prevent shortages, illegal spending of funds and inventory items, violations of financial and economic legislation.

3.6. Ensure the legality, timeliness and correctness of paperwork, work (services) performed, payroll calculations, the correct calculation and transfer of taxes and fees to the federal, regional and local budgets, insurance premiums to state non-budgetary social funds, payments to banking institutions, funds for financing of capital investments, repayment in due time of debts to banks on loans, as well as deductions of funds for material incentives for employees of the enterprise.

3.7. Participate in the preparation of materials on shortages and theft of funds and inventory items, control the transfer, if necessary, of these materials to the investigative and judicial authorities.

3.8. Lead the work on the preparation and adoption of a working chart of accounts, forms of primary accounting documents used to process business transactions for which standard forms are not provided, develop forms of internal accounting documents, as well as ensure the procedure for conducting inventories, monitoring business transactions, compliance with technology processing of accounting information and workflow procedures.

3.9. Participate 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 unproductive costs.

3.10. Carry 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, receivables and other losses from accounting accounts, the safety of accounting documents, their execution and delivery in the prescribed manner to the archive.

3.11. Take measures to accumulate financial resources to ensure the sustainability of the enterprise.

3.12. To ensure the rational organization of accounting and reporting at the enterprise 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, its property status , income and expenditure, as well as the development and implementation of measures aimed at strengthening financial discipline.

3.13. Interact with banks on the placement of free financial resources on bank deposits (certificates) and the acquisition of highly liquid government securities, control over the conduct of accounting transactions with deposit and loan agreements, securities.

3.14. Participate 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.

3.15. Ensure the preparation of a balance sheet and operational summary reports on income and expenditure of funds, on the use of the budget, other accounting and statistical reporting, and submit them in the prescribed manner to the relevant authorities.

3.16. Provide methodological assistance to employees of departments of the enterprise on accounting, control, reporting.

3.17. Manage the company's accounting department.

4.1. Represent the interests of the enterprise in relations with other structural divisions of the enterprise and other organizations on financial, economic and other issues.

4.2. Establish job responsibilities for employees subordinate to him, so that each employee knows the scope of his duties and is responsible for their implementation. Employees of other departments involved in accounting, on all issues of organization and maintenance of accounting and reporting, are subordinate to the chief accountant.

4.3. Submit proposals for the improvement of economic and financial activities for consideration by the management of the enterprise.

4.4. Sign and endorse documents within their competence.

4.5. Timely receive information and documents (orders, orders, contracts, estimates, reports, standards, etc.) from the heads of the enterprise's departments (specialists) necessary for the performance of their duties. (For untimely, poor-quality execution and compilation of these documents, the delay in their transfer for reflection in accounting and reporting, for the unreliability of the data contained in the documents, as well as for the preparation of documents reflecting illegal operations, the responsibility is borne by the officials who compiled and signed these documents ).

4.6. Submit for consideration by the director of the enterprise submissions on the appointment, transfer, dismissal of accounting employees, proposals for their encouragement or the imposition of penalties on them.

4.7. Involve specialists from the departments of the enterprise in solving the tasks assigned to it (if it is provided for by the regulations on departments, if not, with the permission of the head).

4.8. Require the director of the enterprise to assist in the performance of his duties and rights.

V. Responsibility

5.1. For failure to perform (improper performance) of their official duties provided for by this job description, to the extent determined by the labor legislation of the Russian Federation.

5.2. 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.

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

VI. Relationships, relationships

Note. This section is presented in addition to this manual for use by users at their own discretion.

To perform the functions and exercise the rights provided for by this instruction, the chief accountant interacts:

6.1. With the director for:

Receiving: orders, instructions, instructions, correspondence sent to the accounting department

Submissions: certificates, information, information on financial matters of the enterprise upon request, draft orders, memos, reports and any other information arising from accounting.

6.2. With deputy directors in agreement with the director on:

Receiving: orders, instructions, requests, memos, correspondence sent to the accounting department

Submissions: certificates, statements, information, information on the status of settlements, on the availability of fixed assets and other inventory items and other information arising from accounting.

6.3. With the heads of departments of the enterprise on the following issues:

Receiving: contracts, information about contracts, orders for the admission, dismissal and relocation of employees of the enterprise, receipts, checks for the purchase of inventory items, advance reports on the expenditure of funds for travel and household expenses, reports on the work done on business trips, spending standards funds, estimates for spending money on representation and travel expenses, maintenance of branches, timesheets and other documents and information necessary for accounting

Representations: information on the status of settlements with debtors and creditors, information on the norms of spending money on travel expenses, on accrued wages and other social insurance payments, cash on the implementation of the enterprise.

6.4. With subordinate employees of the accounting department on the following issues:

Obtaining: any information arising from accounting, certificates, reports and declarations that originate outside the enterprise

Submissions: official job descriptions, memos with a resolution to execute cash payments, orders, instructions, requests for information, regulatory documents on accounting, chart of accounts and other reference information on accounting.

6.5. With commercial banks on:

Obtaining: written explanations, instructions on interaction with banks, agreements on opening and servicing a bank account, agreements on the placement of credit funds, certificates of open bank accounts and the availability of funds on them and other documents and requirements of banks subject to execution

Submissions: bank payment documents and attachments to them, duly filled out, cards of sample signatures of loan administrators, necessary documents for opening accounts (currency, ruble, deposit, loan and other accounts).

6.6. With inspections of the Ministry of Taxes and Duties, with the bodies of the Statistical Office, with extra-budgetary funds, the Government of Moscow on the following issues:

Obtaining: acts of on-site and in-house audits of the correctness of paying taxes to the budget, protocols of audits on detected violations of tax laws, certificates of the absence of debts in paying taxes to the budget and the absence of violations of tax laws, requests for counter audits

Submissions: annual, quarterly reporting, monthly declarations on the payment of taxes to the republican and city budgets, individual information about the income received by the employees of the enterprise, documents on requirements for conducting counter audits, acts of reconciliation of balances on settlements with the budget for taxes and fees, accounting policies of the enterprise, an annual conclusion of an audit firm on the reliability of accounting and other information necessary to verify the correctness of the calculation and payment of taxes and fees to the budget.

6.7. With audit firms on:

Receipt of: audit reports on checking the state of accounting, consultations on the reflection of financial and economic operations on the accounts of accounting

Submissions: all accounting documents required for audits, clarifications on the reflection in the accounting of financial and economic transactions.

The job description was developed in accordance with ________________

(Name,

_____________________________.

document number and date)

Head of an enterprise (organization) (initials, surname)

under the subordination of the chief accountant _________________________

or Head of Human Resources (signature)

enterprises (organizations)

20__

Job description of the chief accountant

Section: Sample Documents

Document type: Instruction

JOB DESCRIPTION

chief accountant

(approximate)

1. GENERAL PROVISIONS

1.1. This job description defines the functional duties, rights and responsibilities of the chief accountant of the Organization.

1.2. The chief accountant is appointed to the position and dismissed from the position in accordance with the procedure established by the current labor legislation by order of the head of the Organization.

1.3. The Chief Accountant reports directly to the head of the Organization.

1.4. A person who has a higher professional (economic) education and at least 5 years of experience in financial and economic work, including in managerial positions, is appointed to the position of chief accountant.

1.5. The chief accountant must know:

Accounting legislation

Decrees, orders, orders, other guidance, methodological and regulatory materials of financial and control and audit bodies on the organization of accounting and reporting, as well as those related to the economic and financial activities of the Organization

Structure of the Organization, strategy and prospects for its development

Regulations and instructions for the organization of accounting in the Organization, the rules for its maintenance

The order of registration of operations and the organization of document flow by accounting areas

Forms and procedure for financial settlements

Methods of economic analysis of economic and financial activities of the Organization, identification within economic reserves

Settlement rules with debtors and creditors

Terms of taxation of legal entities and individuals

The procedure for writing off from the accounting accounts of shortages, receivables and other losses

Rules for conducting inventories of cash and inventory items

The procedure and terms for compiling balance sheets and reporting

Rules for conducting inspections and documentary audits

Modern means of computer (computer) technology and the possibility of their application to perform accounting and computing work and analyze the production, economic and financial activities of the Organization

Advanced domestic and foreign experience in improving the organization of accounting

Economics, organization of production, labor and management

Basics of production technology

Market methods of managing

labor law

Rules and norms of labor protection.

2. FUNCTIONAL RESPONSIBILITIES

Note. The functional responsibilities of the chief accountant are determined on the basis and to the extent of the qualification characteristics for the position of chief accountant and can be supplemented, clarified when preparing the job description based on specific circumstances.

Chief Accountant:

2.1. Carries out the organization of accounting of economic and financial activities and control of the economical use of material, labor and financial resources, the safety of the property of the Organization.

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

2.3. Leads the work on the preparation and adoption of the working chart of accounts, forms of primary accounting documents used to process business transactions for which standard forms are not provided, the development of forms of internal accounting documents, as well as ensuring the procedure for conducting inventories, monitoring business transactions, compliance with processing technology accounting information and document flow.

2.4. Ensures the rational organization of accounting and reporting in the Organization 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 on the activities of the Organization , his property status, income and expenses, as well as the development and implementation of measures aimed at strengthening financial discipline.

2.5. Organizes accounting of property, liabilities and business transactions, incoming fixed assets, inventory items and cash, timely reflection on the accounting accounts of operations related to their movement, accounting for production and distribution costs, execution of cost estimates, sales of products, performance of work ( services), the results of the economic and financial activities of the Organization, as well as financial, settlement and credit operations.

2.6. Ensures the legality, timeliness and correctness of paperwork, the preparation of economically sound reporting cost estimates for products, work (services) performed, payroll calculations, the correct calculation and transfer of taxes and fees to the federal, regional and local budgets, insurance premiums to state non-budgetary social funds , payments to banking institutions, funds to finance capital investments, repayment of debts to banks on loans in a timely manner, as well as the allocation of funds for material incentives for employees of the Organization.

2.7. Carries out control over compliance with the procedure for processing primary and accounting documents, settlements and payment obligations, spending the payroll fund, setting official salaries for employees of the Organization, conducting inventories of fixed assets, inventories and cash, checking the organization of accounting and reporting, as well as documentary audits in departments of the organization.

2.8. Participates in the economic analysis of the economic and financial activities of the Organization according to accounting and reporting data in order to identify on-farm reserves, eliminate losses and unproductive costs.

2.9. Takes measures to prevent shortages, illegal spending of funds and inventory items, violations of financial and economic legislation. Participates in the preparation of materials on shortages and theft of funds and inventory items, controls the transfer, if necessary, of these materials to the investigative and judicial authorities.

2.10. Takes measures to accumulate financial resources to ensure the financial stability of the Organization.

2.11. Interacts with banks on the placement of free financial resources on bank deposits (certificates) and the acquisition of highly liquid government securities, control of accounting operations with deposit and loan agreements, securities.

2.12. Works to ensure strict observance of staff, financial and cash discipline, estimates of administrative and other expenses, the legality of write-offs from accounting accounts of shortages, receivables and other losses, the safety of accounting documents, their execution and delivery in the prescribed manner to the archive.

2.13. 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.

2.14. Ensures the preparation of a balance sheet and operational summary reports on income and expenditure of funds, on the use of the budget, other accounting and statistical reporting, and submitting them in the prescribed manner to the relevant authorities.

2.15. Provides methodological assistance to employees of the Organization's divisions on accounting, control, reporting and economic analysis.

2.16. Supervises accounting staff.

3. RIGHTS

The chief accountant has the right:

3.1. Get acquainted with the draft decisions of the head of the organization relating to the activities of the department headed.

3.2. Participate in the discussion of issues related to their official duties.

3.3. Submit proposals to the head of the organization to improve the activities of the headed department.

3.4. Liaise with the heads of other structural divisions of the organization.

3.5. Sign (vise) documents within their competence.

3.6. Make proposals to the management of the organization on encouraging distinguished employees, imposing penalties on violators of production and labor discipline.

3.7. Require the head of the organization to assist in the performance of their duties and rights.

4. RESPONSIBILITY

The Chief Accountant is responsible for:

4.1. For failure to perform or improper performance of their duties stipulated by this job description - in accordance with the current labor legislation.

4.2. For offenses committed during the period of its activities - in accordance with the current civil, administrative and criminal legislation of the Russian Federation.

4.3. For causing material damage - in accordance with the current legislation of the Russian Federation.

4.4. For violation of the Internal Labor Regulations, fire safety and safety regulations established in the Organization - in accordance with the current legislation of the Russian Federation.

5. WORKING CONDITIONS

5.1. The mode of work of the chief accountant is determined in accordance with the Internal Labor Regulations established in the Organization.

5.2. In connection with the production need, the chief accountant may go on business trips (including local ones).

5.3. To resolve operational issues related to financial and economic activities, the chief accountant may be allocated official vehicles.

Job description of the chief accountant of the institution

General provisions

1.1. This job description defines the functional duties, rights and responsibilities of the chief accountant of the institution.

1.2. A person who has a higher professional (economic, financial and economic) education and at least 5 years of experience in financial and accounting (financial and economic) work in senior positions is appointed to the position of chief accountant.

1.3. The chief accountant is appointed and dismissed from his position in accordance with the procedure established by the current labor legislation by order of the head of the institution.

1.4. The chief accountant is directly subordinate to the head of the institution.

1.5. The chief accountant cannot be assigned duties related to direct liability for cash and inventory. He is prohibited from receiving directly by checks and other documents funds and inventory items for the institution.

1.6. During the absence of the chief accountant, the rights and obligations of the chief accountant are transferred to _____ (position title) in accordance with the order issued by the institution.

1.7. Manages the accounting department.

1.8. The chief accountant must know:

Accounting legislation

Decrees, orders, orders, other guidance, methodological and regulatory materials of financial and control and audit bodies on the organization of budget accounting and reporting, as well as those related to the economic and financial activities of the institution

Civil law, financial, tax and economic legislation

Structure of the institution, strategy and prospects for its development

Regulations and instructions for organizing budget accounting in an institution, rules for its maintenance

The order of registration of operations and the organization of document flow by accounting areas

Forms and procedure for financial settlements

Methods of economic analysis of the economic and financial activities of an institution, identification of on-farm reserves

The procedure for acceptance, posting, storage and expenditure of funds, inventory and other valuables

Rules for settlements with debtors and creditors

Terms of taxation of legal entities and individuals

The procedure for writing off budget accounting for shortages, receivables and other losses

Rules for conducting inventories of cash and inventory items

The procedure and terms for compiling budget reporting, tax returns

Rules for conducting inspections and documentary audits

Economics, organization of production, labor and management

Market methods of managing

Labor legislation rules and norms of labor protection.

1.9. The chief accountant is guided in his work by:

a) the Constitution of the Russian Federation

b) Federal Law No. 129-FZ of November 21, 1996 On Accounting

c) The Unified Chart of Accounts approved by Order No. 157n of the Ministry of Finance of Russia dated 01.12.2010 The Chart of Accounts for Budgetary Accounting and Instructions for its Application approved by Order No. 162n of the Ministry of Finance of Russia dated 06.12.2010

d) Instructions on the procedure for compiling and submitting annual, quarterly and monthly reports on the execution of the budgets of the budget system of the Russian Federation, approved by order of the Ministry of Finance of Russia dated December 28, 2010 No. 191n

e) Tax Code of the Russian Federation

f) Labor Code of the Russian Federation

g) the Budget Code of the Russian Federation

h) Civil Code of the Russian Federation

i) the Housing Code of the Russian Federation

j) Orders of the Ministry of Finance of Russia, other regulatory legal acts.

Job description of an accountant of a budgetary institution

The job description of an accountant of a budgetary institution is developed on the basis of the usual standard job description of an accountant and the Unified Qualification Directory of Positions. The text of the instruction contains requirements regarding the qualifications of an accountant, defines his rights and responsibilities. The paragraph "General Provisions" describes in detail the knowledge that an accountant of a budgetary institution should have.

The most important part of the job description is the job description of the accountant. Clearly defined responsibilities allow you to organize the work process in an optimal way. Understanding their functions allows a new accountant to enter the position as soon as possible, thereby ensuring the continuity of the work of the accounting department of an enterprise or organization.

On our website, you can download a typical job description for an accountant and, based on it, develop a more specific instruction, taking into account the specifics of your organization.

Job description of the chief accountant (2)

I. General provisions

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

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

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

4. The chief accountant must know:

4.1. Accounting legislation.

4.2. Decrees, orders, orders, other guidance, methodological and normative materials of higher, financial and auditing bodies on the organization of accounting and reporting, as well as those related to the economic and financial activities of the enterprise.

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

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

4.5. Regulations and instructions for the organization of accounting at the enterprise, the rules for its maintenance.

4.6. The order of registration of operations and the organization of document circulation by areas of accounting.

4.7. Forms and procedure for financial settlements.

4.8. Methods of economic analysis of the economic and financial activities of the enterprise, the identification of intra-economic reserves.

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

4.10. Settlement rules for debtors and creditors.

4.11. Conditions of taxation of legal entities and individuals.

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

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

4.14. The procedure and terms for compiling the balance sheet and reporting.

4.15. Rules for conducting inspections and documentary audits.

4.16. Modern means of computer technology and the possibility of their application to perform accounting and computational work and analysis of the production, economic and financial activities of the enterprise.

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

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

4.19. Fundamentals of production technology.

4.20. Market methods of managing.

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

4.22. Rules and norms of labor protection, safety measures, industrial sanitation and fire protection.

1.1. This instruction has been drawn up in accordance with the Decree of the Ministry of Labor of the Russian Federation dated 21.08.1998. No. 37 "General industry qualification characteristics of the positions of employees employed at enterprises, institutions and organizations."

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

1.3. This job description defines the duties, rights and responsibilities of the chief accountant.

1.5. The chief accountant is appointed to the position and dismissed in accordance with the procedure established by the current labor legislation by order of the director of the technical school.

1.6. The chief accountant reports directly to the director of the technical school, deputy director for financial and economic work.

1.7. The chief accountant must know:

Accounting legislation;

labor legislation;

Decrees, orders, orders, other guidance, methodological and regulatory materials of financial and control and audit bodies on the organization of accounting and reporting, as well as those related to the economic and financial activities of the enterprise;

Civil law, financial, tax and economic legislation;

Regulations and instructions for organizing accounting in a technical school, rules for its maintenance; procedure for registration of operations and organization of document flow by accounting areas;

Forms and procedure for financial settlements;

Methods of economic analysis of the economic and financial activities of the technical school, identification of on-farm reserves;

The procedure for acceptance, posting, storage and expenditure of funds, inventory and other valuables;

Rules for settlement with debtors and creditors;

Terms of taxation of legal entities and individuals;

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

Rules for conducting inventories of cash and inventory items;

The procedure and terms for compiling balance sheets and reporting;

Rules for conducting inspections and documentary audits;

The structure of the technical school, strategy and prospects for its development;

Advanced domestic and foreign experience in improving the organization of accounting;

Economics, organization of production, labor and management;

Fundamentals of production technology;

Market methods of managing;

Rules and norms of labor protection.

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

the Constitution of the Russian Federation;

Civil, labor, administrative codes of the Russian Federation;

Rules and norms of labor protection, safety and fire protection, sanitary and epidemiological rules and regulations;

The charter and local legal acts of the technical school (including the Internal Labor Regulations, the Labor Agreement);

This job description.

1.9. During the period of temporary absence of the chief accountant, his official duties are assigned to a person appointed by order of the director of the technical school. This person acquires the appropriate rights and is responsible for the proper performance of the duties assigned to him.

2. Functions

2.1. Management of accounting and reporting of the technical school.

2.2. Formation of accounting policy with the development of measures for its implementation.

2.3. Providing methodological assistance to employees of departments of the technical school on accounting, control and reporting.

2.4. Ensuring the preparation of payroll calculations, charges and transfers of taxes and fees to budgets of different levels, payments to banking institutions.

2.5. Identification of on-farm reserves, implementation of measures to eliminate losses and unproductive costs.

2.6. Introduction of modern technical means and information technologies.

2.7. Control over the timely and correct execution of accounting documentation.

2.8. Ensuring healthy and safe working conditions for subordinate performers, monitoring their compliance with the requirements of legislative and regulatory legal acts on labor protection.

3. Job responsibilities

The Chief Accountant performs the following duties:

3.1. 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 technical school.

3.2. Forms an accounting policy in accordance with the legislation on accounting, based on the structure and characteristics of the technical school, the need to ensure its financial stability.

3.3. Leads the work on the preparation and adoption of a working chart of accounts, forms of primary accounting documents used to process business transactions for which standard forms are not provided, development of forms of internal accounting documents, as well as ensuring the procedure for conducting inventories, monitoring business transactions, compliance with technology processing of accounting information and workflow procedures.

3.4. Provides a rational organization of accounting and reporting in the college and 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 college , his property status, income and expenses, as well as the development and implementation of measures aimed at strengthening financial discipline.

3.5. Organizes accounting of property, liabilities and business transactions, incoming fixed assets, inventory items and cash, timely reflection on the accounting accounts of operations related to their movement, accounting for production and distribution costs, execution of cost estimates, sales of products, performance of work ( services), the results of the technical school's economic and financial activities, as well as financial, settlement and credit operations.

3.6. Ensures the legality, timeliness and correctness of paperwork, the preparation of economically sound reporting cost estimates for products, work (services) performed, payroll calculations, the correct calculation and transfer of taxes and fees to the federal, regional and local budgets, insurance premiums to state non-budgetary social funds , payments to banking institutions, funds to finance capital investments, repayment of debts to banks on loans in a timely manner, as well as deductions of funds for material incentives for employees of the technical school.

3.7. Monitors compliance with the procedure for processing primary and accounting documents, settlements and payment obligations, spending the payroll fund, setting official salaries for employees of the technical school, conducting inventories of fixed assets, inventory items and cash, auditing the organization of accounting and reporting, as well as documentary revisions in the departments of the technical school.

3.8. Participates in the economic analysis of the economic and financial activities of the technical school according to accounting and reporting in order to identify intra-economic reserves, eliminate losses and unproductive costs.

3.9. Takes measures to prevent shortages, illegal spending of funds and inventory items, violations of financial and economic legislation. Participates in the preparation of materials on shortages and theft of funds and inventory items, controls the transfer, if necessary, of these materials to the investigative and judicial authorities.

3.10. Takes measures to accumulate financial resources to ensure the financial stability of the technical school.

3.11. Works to ensure strict observance of staff, financial and cash discipline, estimates of administrative and other expenses, the legality of write-offs from accounting accounts of shortages, receivables and other losses, the safety of accounting documents, their execution and delivery in the prescribed manner to the archive.

3.12. 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.

3.13. Ensures the preparation of a balance sheet and operational summary reports on income and expenditure of funds, on the use of the budget, other accounting and statistical reporting, and submitting them in the prescribed manner to the relevant authorities.

3.14. Fulfills the requirements of the federal law "On Personal Data" and other regulatory legal acts of the Russian Federation, as well as internal regulations of the technical school regulating the protection of the interests of personal data subjects, the procedure for processing and protecting personal data.

3.15. Provides methodological assistance to employees of departments of the technical school on accounting, control, reporting and economic analysis.

3.16. Supervises accounting staff.

3.17. Performs other assignments of the management of the technical school, which are not included in this job description, but have arisen in connection with the production need.

4. Rights

The chief accountant has the right:

4.1. Give assignments to subordinate employees and services, assignments on a range of issues included in his official duties.

4.2. Supervise the timely completion of tasks and individual assignments by subordinate employees.

4.3. Request and receive the necessary materials and documents related to the activities of the chief accountant.

4.4. Enter into relationships with departments of third-party institutions and organizations to resolve operational issues of production activities that fall within the competence of the chief accountant.

4.5. Represent the interests of the technical school in third-party organizations on issues related to the competence of the chief accountant.

5. Responsibility

The Chief Accountant is responsible for:

5.1. For improper performance or non-performance of their official duties provided for by this job description - to the extent determined by the current labor legislation of the Russian Federation.

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

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

5.4. For violation of the requirements of the federal law "On Personal Data" and other regulatory legal acts of the Russian Federation, as well as the internal regulations of the technical school regulating the protection of the interests of personal data subjects, the procedure for processing and protecting personal data - within the limits established by the current legislation of the Russian Federation.

5.5. For failure to perform or improper performance of their functions and duties provided for by this job description, orders, instructions, instructions of the management of the technical school, not included in this job description, but arising in connection with production needs and other offenses - in accordance with the current legislation of the Russian Federation: remark, reprimand, dismissal.

6. Right to sign. Working conditions.

6.1. To ensure his activities, the chief accountant is given the right to sign organizational and administrative documents on issues within his official duties, as well as payment and other financial documents.

6.2. The mode of operation of the chief accountant is determined in accordance with the Internal Labor Regulations established in the technical school.

6.3. Due to production needs, the chief accountant may go on business trips (including local ones).

JOB DESCRIPTION

chief accountant

(approximate)

1. GENERAL PROVISIONS

1.1. This job description defines the functional duties, rights and responsibilities of the chief accountant of the Organization.

1.3. The Chief Accountant reports directly to the head of the Organization.

1.5. The chief accountant must know:

Accounting legislation;

Decrees, orders, orders, other guidance, methodological and regulatory materials of financial and control and auditing bodies on the organization of accounting and reporting, as well as those related to the economic and financial activities of the Organization;

Civil law, financial, tax and economic legislation;

Structure of the Organization, strategy and prospects for its development;

Regulations and instructions for the organization of accounting in the Organization, the rules for its maintenance;

The order of registration of operations and the organization of document circulation by accounting areas;

Forms and procedure for financial settlements;

Methods of economic analysis of the economic and financial activities of the Organization, identification of economic reserves within;

The procedure for acceptance, posting, storage and expenditure of funds, inventory and other valuables;

Rules for settlement with debtors and creditors;

Terms of taxation of legal entities and individuals;

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

Rules for conducting inventories of cash and inventory items;

The procedure and terms for compiling balance sheets and reporting;

Rules for conducting inspections and documentary audits;

Advanced domestic and foreign experience in improving the organization of accounting;

Economics, organization of production, labor and management;

Fundamentals of production technology;

Market methods of managing;

labor legislation;

Rules and norms of labor protection.

2. FUNCTIONAL RESPONSIBILITIES

Chief Accountant:

2.10. Takes measures to accumulate financial resources to ensure the financial stability of the Organization.

2.13. 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.

2.15. Provides methodological assistance to employees of the Organization's divisions on accounting, control, reporting and economic analysis.

2.16. Supervises accounting staff.

3. RIGHTS

The chief accountant has the right:

3.1. Get acquainted with the draft decisions of the head of the organization relating to the activities of the department headed.

3.2. Participate in the discussion of issues related to their official duties.

3.3. Submit proposals to the head of the organization to improve the activities of the headed department.

3.4. Liaise with the heads of other structural divisions of the organization.

3.5. Sign (vise) documents within their competence.

3.6. Make proposals to the management of the organization on encouraging distinguished employees, imposing penalties on violators of production and labor discipline.

3.7. Require the head of the organization to assist in the performance of their duties and rights.

4. RESPONSIBILITY

The Chief Accountant is responsible for:

4.1. For failure to perform or improper performance of their duties stipulated by this job description - in accordance with the current labor legislation.

4.2. For offenses committed during the period of its activities - in accordance with the current civil, administrative and criminal legislation of the Russian Federation.

4.3. For causing material damage - in accordance with the current legislation of the Russian Federation.

4.4. For violation of the Internal Labor Regulations, fire safety and safety regulations established in the Organization - in accordance with the current legislation of the Russian Federation.

5. WORKING CONDITIONS

5.1. The mode of work of the chief accountant is determined in accordance with the Internal Labor Regulations established in the Organization.

5.2. In connection with the production need, the chief accountant may go on business trips (including local ones).

5.3. To resolve operational issues related to financial and economic activities, the chief accountant may be allocated official vehicles.

This job description has been developed in accordance with _________ __________________________________________________________________________. (name, number and date of the document)

AGREED: Legal Counsel ____________ ___________________ (signature) (full name)

"___"__________ ___ G.

Acquainted with the instruction: _____________ ___________________ (signature) (full name)

The accounting department of the organization is headed by Chief Accountant who is appointed and dismissed by the head of the organization.

The main task of the chief accountant is to organize the management of the process of functioning and development of the accounting system in the management structure of the organization.

Chief accountant: details for an accountant

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Is it necessary to apply professional standards in relation to the chief accountant?
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Absence of the chief accountant at the workplace
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The auditors found violations. Does the chief accountant face dismissal due to loss of confidence?
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We comply with the marginal ratios of the salaries of the management of the AC
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Accountant refused tax
She decided to bring to administrative responsibility the chief accountant, whose duties included preparation ... issued a resolution in which she found the chief accountant guilty and imposed a fine on ... . Two higher courts found the chief accountant guilty. But the Supreme Court... conclusions that in the case under consideration the chief accountant had the right not to submit documents...
When does the artificial “fragmentation” of a business become a tax crime?
taxpayer organization; chief accountant (accountant in the absence of the position of chief accountant in the state); other persons ... who actually performed the duties of a manager or chief accountant (accountant). Other employees of the organization who draw up ... inciting the head, chief accountant (accountant) of the organization or other employees to commit it ...
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