If a person wants to start his career in the financial sector, then one of the best options for this is to become an assistant accountant. You can get this job even as a student. Having worked on it for a couple of years, the specialist gets the opportunity for career growth. If you get a job as an assistant accountant in a large company, performing your duties, you can familiarize yourself with all areas of accounting in more detail, which will help the applicant in the future to choose for himself the direction that is most to his liking.
In some cases, a person who is completely unrelated to the sphere of economics or finance may be employed as an assistant. He is taught to work from scratch, and, in fact, the accountant himself explains all the nuances of work and helps to understand this issue. But in most cases, that person who at least has an idea of what accounting is, how to correctly fill out the necessary documentation, and by what principle is taxed is accepted for this position.
In addition, before getting a job, it is worth familiarizing yourself with the work of professional programs such as 1C, "Glavbukha" and so on. More detailed information about exactly what requirements are presented to a specialist in a particular organization is contained in the job description of the assistant accountant, compiled by senior management.
Provisions
This employee is a specialist, who can be hired or dismissed by the director by issuing a certain order that complies with labor law, upon presentation of complaints or recommendations from the chief accountant, in whose subordination this employee is actually located. To qualify for this position, in most cases it is necessary to obtain a higher economic education. Sometimes employees who receive only secondary specialized education are hired, but at the same time they must have at least one year of work experience in the relevant position.
The job description of the assistant accountant in 2017 implies that he should be guided in his work by regulatory legal acts, take into account the charter of the enterprise, accounting standards and rules of the labor schedule at the enterprise. In addition, he should know well how to work with a computer, and understand how to use specialized computer programs in his work. It is also worth noting that it is on this employee that the duties of the chief accountant are assigned if he is absent from his workplace for any reason.
Knowledge
The job description of the assistant chief accountant implies that the employee must have certain knowledge in order to get this job and begin his duties. He is obliged to study all the laws relating to accounting, to know the decisions, orders and orders of his superiors.
The employee must familiarize himself with the governing, methodological and regulatory materials not only of his organization, but also of the control and audit bodies that oversee reporting. In addition, he should be acquainted with information relating to the financial and economic activities of the company. The employee must know civil law, as well as own the basics of tax, financial and business law.
Other knowledge
The job description of an assistant accountant implies that he must know the structure of the company, strategies and prospects for improving its efficiency. He is obliged to familiarize himself with the provisions, instructions and other materials relating to the organization of accounting records, to know the rules by which it is carried out, how operations are processed and the organization of documentation circulation.
The employee must have knowledge regarding financial calculations, methods of economic analysis of the company’s activities in the economic and financial sphere, be able to identify the internal reserves of the organization. He must be familiar with the procedure for receiving, storing, using and spending financial resources of the company, as well as its other values. The employee undertakes to know the rules of calculation with creditors and debtors, to accept the conditions under which taxation is carried out, the procedure for writing off shortages and other financial losses during accounting.
Skills
The job description of the assistant accountant also implies that he knows the rules for the inventory of finances, goods and other material assets of the company, the timing and procedure when it is necessary to draw up a balance sheet and other financial statements, as well as what rules are used to check and revise documentation at the enterprise.
In addition, the employee must understand modern computer technology and know how to work with programs aimed at the implementation of calculations and analysis of the economic, industrial and financial activities of the company. He is obliged to study the economy, the organization of labor, management and production, to know the basics of market management methods, labor legislation and organization rules. It will not be superfluous to be interested in advanced foreign and domestic experience in improving the efficiency of accounting.
Functions
The job description of the assistant accountant implies that its main function is to ensure the activities of senior management. He must obey their orders and obey the organization’s administration, carry out accounting work entrusted to him, reflect the movement of financial resources of the company in the primary documentation, control the movement of finances on all bank accounts of the organization, and also process payment orders and deliver them to the destination at the appointed time .
In addition, he controls that the company's funds are used promptly and correctly, debited from the accounts, and also checks how various financial statements are prepared. It is this employee who makes payments to local and state budgets, conducts settlement transactions on payments that relate to various agreements, including leases.
Duties
The job descriptions of assistant accountants for primary documentation usually include responsibilities such as preserving documents, processing and transferring them to the archive, taking part in conducting inventories at the company, and replacing absent employees. In addition, they may be obligated to provide methodological assistance to other employees of the company in matters related to accounting control, accounting, preparation of accounting documents and economic analysis. In addition, he is obliged to comply with all production standards and rules.
The rights
A sample job description of an assistant accountant includes a list of rights that an employee has. He can request, receive and familiarize himself with any documents that he needs to complete the work.
He has the right to make suggestions that help improve the quality of the company.He is entitled to receive social guarantees and the assistance of senior management in the performance of his duties, if necessary.
A responsibility
An employee accepted for this position is responsible for the improper fulfillment of his duties, for their complete failure to fulfill and for the distortion of information about the work performed by him. He can be held accountable if he violates the rules of the company, through his actions caused material damage to the organization, as well as for the disclosure of confidential information and violation of trade secrets.