TMC accounting specialist job description. Job description of the manager of the department of material and technical supply Functional responsibilities of a specialist in accounting of goods and materials

An accountant is a specialist of the highest qualification level. The scope of his duties is determined by the section of accounting work for which the accountant is appointed responsible. We will tell you about the duties of an accountant based on materials in our consultation.

Inventory and materials accountant: responsibilities

The duties of an accountant of a material group include the general duties of an accountant, provided in particular by the All-Russian Classifier of Occupations OK 010-2014, with the peculiarity that they mainly relate to the sections related to the accounting of goods and materials.

Material desk accountant: responsibilities

Also, to determine the labor functions of the accountant of the material desk, you can use (approved by the Order of the Ministry of Labor of Russia dated 02.21.2019 N 103n).

So, for example, within the framework of the labor function "Acceptance of primary accounting documents on the facts of economic life economic entity»The following main labor actions of an accountant can be distinguished according to the materials:

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

Materialist accountant: job responsibilities (example)

A specific list of functional responsibilities of an accountant for goods and materials can be provided for in an employment contract or job description.

General Provisions

1.1. for commodity accounting belongs to the category and is directly subordinate to [name of the position of the immediate supervisor].

1.2. A person who has (to fill in) professional education and work experience of at least [meaning] years is accepted for a position in commodity accounting.

1.3. on commodity accounting should know:

Legislative and normative legal acts regulating entrepreneurial and commercial activities;

Fundamentals of Economics, Organization of Production, Labor and Management;

The procedure for receiving, moving, moving goods;

Product range;

Documentation rules;

The procedure for reporting on the work done;

Fundamentals of office work;

Fundamentals of Sociology, Psychology and Labor Motivation;

Business ethics;

Information processing methods using modern technical means, communications and communications, computer technology;

Fundamentals of Labor Legislation;

Labor protection rules and regulations.

Job responsibilities

The following are responsible for commodity accounting:

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

2.2. Receiving and processing customer orders.

2.3. Discharge and formation primary documents(waybills, invoices).

2.4. Maintaining a database on commodity accounting.

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

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

2.7. Reconciliation and participation in the inventory.

2.8. Keeping records of customers, suppliers and contractors.

2.9. Formation of analytical reports on the dynamics of goods movement.

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

2.11. Conducting business correspondence and telephone conversations.

2.12. [Other ].

Rights

The inventory manager has the right to:

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

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

3.3. For all social guarantees provided by law.

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

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

3.6. Sign and endorse documents within their competence.

3.7. Improve your professional qualifications.

3.8. To other rights provided for by labor law.

A responsibility

The inventory manager is responsible for:

4.1. For improper performance or non-performance of their official duties, provided for by this, - within the limits determined by labor legislation Russian Federation.

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

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

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Job description
inventory manager[name of organization, enterprise, etc.]

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

1. General Provisions

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

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

1.3. An inventory manager should know:

Legislative and normative legal acts regulating entrepreneurial and commercial activities;

Fundamentals of Economics, Organization of Production, Labor and Management;

The procedure for receiving, moving, moving goods;

Product range;

Documentation rules;

The procedure for reporting on the work done;

Fundamentals of office work;

Fundamentals of Sociology, Psychology and Labor Motivation;

Business ethics;

Information processing methods using modern technical means, communications and communications, computer technology;

Fundamentals of Labor Legislation;

Labor protection rules and regulations.

2. Job responsibilities

The following job responsibilities are assigned to the inventory manager:

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

2.2. Receiving and processing customer orders.

2.3. Extract and formation of primary documents (waybills, invoices).

2.4. Maintaining a database on commodity accounting.

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

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

2.7. Reconciliation and participation in the inventory.

2.8. Keeping records of customers, suppliers and contractors.

2.9. Formation of analytical reports on the dynamics of goods movement.

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

2.11. Conducting business correspondence and telephone conversations.

2.12. [Other job responsibilities].

3. Rights

The inventory manager has the right to:

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

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

3.3. For all social guarantees provided by law.

3.4. 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, etc.

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

3.6. Sign and endorse documents within their competence.

3.7. Improve your professional qualifications.

3.8. To other rights provided for by labor law.

4. Responsibility

The inventory manager is responsible for:

4.1. For improper performance or non-performance of their official duties provided for by this job description - within the limits determined by the labor legislation of the Russian Federation.

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

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

The job description 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]

Excellent knowledge of the business processes of the movement of goods and materials in the warehouse and the workflow for these operations. Good knowledge of primary accounting documents... Good knowledge of the main documents on foreign economic activity. Ability to organize the effective work of specialists in the accounting and warehouse group.

Foreign languages

English, German (basic knowledge - translation of technical literature with a dictionary).

Computer proficiency

Expert. Extensive experience in the selection of components for a PC, assembling a PC from scratch, testing and configuring them, upgrading, simple repair and replacement of components. Programs: Windows family OS (3.1, 95, 98, Me, 2000, XP, Vista, 7, 8); 1C Enterprise (Trade + Warehouse) 7.7 - excellent knowledge; 1C Enterprise (Trade Management) 8.1, 8.2 - excellent knowledge; SAP, Navision - good knowledge; MS Office (7, 97, XP, 2000-2013): Word, Excel, Outlook - excellent knowledge; Access, Powerpoint - good knowledge; Adobe Photoshop, Corel Draw - good knowledge, Internet - advanced user, Consultant Plus, Garant, etc. Office equipment: fax, copier, scanner, printer, bar scanner, bar printer, etc. - advanced user. Extensive experience in the selection of components for a PC, assembling a PC from scratch, testing and configuring them, upgrades.

Personal qualities

Discipline, sociability, accuracy, literacy, tact, decency, attentiveness, responsibility, the ability to work with a large amount of information, energy, stress resistance, good organizational and analytical skills, a tendency to design, without a / n.

Hobby

Travel, table tennis, music, movies, books, audiobooks.

Additional Information

No personal car, no driver's license. Desirable: location of the place of work: metro Petrovsko-Razumovskaya / Rizhskaya / Komsomolskaya / Mitino / Rechnoy Vokzal and the nearest neighboring st. Metro; also - Zelenograd, Skhodnya, Khimki. He resigned from previous jobs of his own free will.

Accountant - a specialist of the highest qualification level (All-Russian Classifier of Occupations OK 010-2014, adopted by the Order of Rosstandart dated 12.12.2014 No. 2020-st). The scope of his duties is determined by the section of accounting work for which the accountant is appointed responsible. We will tell you about the duties of a materialist accountant in our consultation.

Responsibilities of the accountant for goods and materials

The duties of the material group accountant include the general duties of the accountant, provided in particular All-Russian classifier classes OK 010-2014, with the peculiarity that they relate mainly to the sections related to the accounting of goods and materials. Also, to determine the labor functions of the accountant of the material desk, you can use the professional standard "Accountant" (approved by the Order of the Ministry of Labor dated December 22, 2014 No. 1061n).

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

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

Example of job responsibilities of a materialist accountant

A specific list of functional responsibilities of an accountant for goods and materials can be provided for in an employment contract or job description.

As some scientists say: "Our whole life consists of numbers." They accompany a person everywhere and always. Every day a person makes various calculations and does not even notice it. But there are people who have made working with numbers their profession. This is not a mathematician, but an accountant. The most difficult and responsible area of work is the accounting of commodity material values.

What is a material desk accountant?

An accountant of any department is, first of all, accounting specialist... Whatever the size of the enterprise, such an employee must be present on it. If the organization is small, then one worker is responsible for maintaining all areas accounting: accrual wages, inventory accounting (inventory), working with suppliers and contractors, generating and submitting reports and much, much more.

If the company is large, then a whole accounting service is created, headed by the chief accountant. Each specialist is allocated a certain scope of work. In very large corporations, accounting specialists will be divided into departments, for example, the material department, where each specialist will deal with accounting for a certain type of inventory.

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

With the advent of computers and special programs, the work of an accountant has become easier. The material desk accountant has to work with a huge amount of paper documents every day. This is a specialist high level, since at any moment he must give accurate information about the presence of material values.

In order to understand the essence of the work of a materialist accountant, you must first of all deal with the subject of accounting. Goods and materials is current assets of an enterprise, without them its normal existence is not possible and they are in constant motion. Briefly Goods and materials can be called production stocks and refer to them the following groups of materials:

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

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

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

Accounting for material values occurs at enterprises of various industries, but the accounting officer has a slightly different line of business and name... So in the field of trade - this is a storekeeper or warehouse manager, at enterprises engaged in transportation - a specialist in accounting and writing off fuels and lubricants.

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

What are the requirements for a materialist

Depending on the size of the enterprise and its staffing, a new employee is presented with various requirements that relate to the availability of education, previous work experience. Some businesses put forward age or gender restrictions.

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

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

Materialist accountant should be able to see not only numbers but also quickly analyze related information. Very often there is a discrepancy in the units of measurement of materials. A material accounting specialist must be able to bring all this to a single correspondence and develop your own accounting technology.

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

Very often and completely unreasonable, the administration of enterprises introduces an age censor for candidates for a vacant position, although such restrictions are prohibited by law... For example, if a candidate is over 35 years old, then he should not even try to apply for a resume for this company.

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

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

A material desk accountant should be a responsible, executive and stress-resistant employee, able to cope with a large flow of information. This is a person who loves his profession and is serious about fulfilling the responsibilities assigned to him.

Duties

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

For a specialist in inventory accounting entrusted with the fulfillment of the following duties:

Keeping records of the movement of material assets (accounting for receipts to the warehouse, issuing from the warehouse, moving between departments and workshops, reporting to the financially responsible person and other procedures related to accounting for goods and materials) in accordance with the established class of accounting accounts;
Write-off of materials, semi-finished products, marriage in accordance with the existing standards and instructions at the enterprise;
Control over correct design primary documentation and ensuring its safety;
Accounting for the material part of the cost of production and control over cost overruns;
Formation of reliable reports on the amount and value of material balances for the manager, chief accountant or other responsible officials for any date of the month;
Formation and control of inventory balances on the first day of each month;
Maintaining the accounting documentation provided for by the instructions and ensuring its safety and integrity during the entire specified period;
Participation in the inventory, the formation of data on its results;
Participation in the development of measures to improve the efficiency of inventory control, puts forward his own wishes and suggestions;
Interaction with all financially responsible employees of the enterprise (warehouse manager, storekeepers and other accounting employees).

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

Example of job description

When hiring, a personnel accountant must familiarize him with the job description. This is a document that clearly regulates the labor duties of the employee, his rights and the measure of responsibility for violation of duties and general rules the work of the organization.

The job description of an accountant for inventory of goods and materials consists of the following sections:

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

The general provisions describe the basic requirements for a specialist who has the right to hold this position, how he is hired and fired, to whom he directly reports. It also clearly formulates a list of legislative acts, resolutions, orders of the state level and a list of internal orders, methodological manuals and instructions that a materialist accountant must know and accurately execute.

Functional responsibilities section is detailed in the subsection "job descriptions".

Rights section, endows a specialist with certain competencies and powers:

Take full part in the discussion of innovations affecting his area of work;
If necessary and with the prior consent of the management, involve other employees of the enterprise to fulfill specific goals related to the material table;
Receive from employees of other departments the information necessary to fulfill the tasks assigned to him;
Make demands to the administration of the enterprise to improve the conditions for organizing work and to assist in the performance of the tasks and functions assigned to the employee.

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

For failure to fulfill obligations;
For violation of discipline, safety measures or internal orders and orders;
For material damage or concealment of information that led to the loss of material values.

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

The final section is usually records the fact of familiarization of the employee with the job description and an indication that it was drawn up in duplicate - one for the employee, the other for the enterprise.

A good inventory accounting specialist is worth its weight in gold. The final depends on his attentiveness, ingenuity and knowledge. financial results the work of the organization and its taxation. The material table is a responsible area that requires not only certain qualifying skills and experience, but also talent.

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[organizational and legal form,
name of organization, enterprise] [position, signature, full name of the head or other
an official authorized to approve
job description] [day, month, year]

Job description
inventory manager[name of organization, enterprise, etc.]

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

1. General Provisions

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

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

1.3. An inventory manager should know:

- legislative and regulatory legal acts regulating entrepreneurial and commercial activities;

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

- the procedure for receiving, moving, moving goods;

- rules for maintaining documentation;

- the procedure for registration of reports on the work done;

- the basics of sociology, psychology and labor motivation;

- ethics of business communication;

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

- fundamentals of labor legislation;

- rules and norms of labor protection.

2. Job responsibilities

The following job responsibilities are assigned to the inventory manager:

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

2.2. Receiving and processing customer orders.

2.3. Extract and formation of primary documents (waybills, invoices).

2.4. Maintaining a database on commodity accounting.

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

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

2.7. Reconciliation and participation in the inventory.

2.8. Keeping records of customers, suppliers and contractors.

2.9. Formation of analytical reports on the dynamics of goods movement.

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

2.11. Conducting business correspondence and telephone conversations.

2.12. [Other job responsibilities].

3. Rights

The inventory manager has the right to:

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

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

3.3. For all social guarantees provided by law.

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

3.6. Sign and endorse documents within their competence.

3.7. Improve your professional qualifications.

3.8. To other rights provided for by labor law.

4. Responsibility

The inventory manager is responsible for:

4.1. For improper performance or non-performance of their official duties provided for by this job description - within the limits determined by the labor legislation of the Russian Federation.

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

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

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