The responsibilities of each specific specialist in any company vary based on the respective field of activity of the company, the structure of the financial and economic department, as well as on the site supervised by a particular employee.
This also applies to such an internal document of the company as the job description of an accountant. As a rule, it is impossible to borrow it from another company, since there are significant differences in the core business.
Essential job description
This document is widely used by various organizations. It strictly establishes key points on the front of the work of the corresponding position.
The type of briefing under consideration is a guide in the following cases:
- in determining the qualifications of candidates for a particular position;
- when developing the functions of the corresponding working unit;
- in the formulation of the rights, duties and responsibilities of a particular position.
The design, approval procedure and scope of this directive are not regulated by any normative legal act, including the Labor Code of the Russian Federation. There are only recommendations of Rostrud, which are most often listened to.
How can the lack of this document affect?
Job descriptions are not necessary, but employers usually have them. This allows you to significantly simplify the employment relationship of the head with the staff. They can also warn against adverse effects. For example, the deprivation of employee bonuses by superiors for non-observance of labor discipline in the absence of appropriate job descriptions can lead to unreasonable actions on the part of management. The employee has the right to file a claim with the appropriate court. The outcome of the case is likely to be in favor of the employee.
How is the job description of an accountant developed?
This document can be generated on the basis of a specialized directory. Most often, enterprises have a directive regarding duties, rights, responsibilities and qualification requirements for a particular category of personnel, namely specialists.
Accordingly, the job description of the accountant can be developed using the Qualification Directory of posts and is based on all of the above points. As a rule, the model document of this directive serves as the basis for the development of certain instructions, which are subsequently supplemented by aspects inherent in a particular company.
Clear articulation accountant functions ensures the continuity of the financial services. Indication of relevant requirements significantly speeds up the process of introducing newly-minted employees.
A typical example of the considered intercompany document
A sample job description of an accountant, which will be discussed below, will provide an idea of its possible form. Firstly, in the upper part is the name of the document in bold. Be sure to spell the name of the head and company name.
You should also indicate the date of formation and serial number of the document. Next are the data on the respective position and structural unit. Usually the first section is devoted to general provisions.These include: the hierarchical structure of subordination, reasons for dismissal, the rights and responsibilities of a specialist, etc.
Then the requirements for the relevant qualifications are written, more precisely, information about the required level of education, work experience in this position and the presence of related skills. The directive displays a list of internal regulatory documents that govern the work of an accountant.
The next paragraph is an indication of the responsibilities associated with this position. Reflects the rights of a specialist, information about payment and proper working conditions. At the end is the signature of the head and the corresponding date.
Directive on the activities of the chief specialist of the staffing unit in charge of the property and liability aspects of the company
If in a company, usually medium or large, accounting is represented by several specialists, then there is a whole list of documents of this orientation. Firstly, the job description of the chief accountant is most often present.
As well as in the first document regulating the activities of the specialists of this staffing unit, the directive under consideration has a “cap” indicating the name of the head, company name and date. After this data, there is usually space for printing. Of course, there should be a name for the document, immediately after which the date and number are written again.
The job description of an accountant differs from the directive in question by information on hierarchical subordination. In this case, the chief accountant is directly subordinate to the director. There are also differences in the section that reveals the job responsibilities of this specialist, in particular, he carries out management, organization and control of the ongoing accounting processes.
The clause regarding rights stipulates the possibility for a given specialist to determine the scope of the duties of his subordinates, represent the interests of the company in the course of cooperation with other commercial structures, sign certain documents, etc.
The job description of the chief accountant includes a section that reveals the possibility of interaction with the heads of various departments. Next, the document is signed by the head of the structural unit and the corresponding date is set. Below is provided information about the position of the person with whom the coordination of this instruction was made, and his signature with the transcript. The date of sighting is indicated. At the end, after the words "I have read the instructions", the signature of the corresponding employee is put, whose position is regulated by this document. And once again the date of sight is indicated.
Similar sections can be observed in a document entitled "Job Description of the Deputy Accountant." More detailed information about it will be presented below.
What other directives exist in this structural unit?
An example of the regulation of rights, obligations, functions, and other things with regards to a narrower specialization of an employee within the framework of the department in question can be the job description of an accountant for materials.
As is already clear from the title of the document, we are talking about a specific area of the specialist. Thus, almost all the clauses of this directive are detailed regarding the scope of work, for example, accounting directly for materials belonging to this company, their capitalization and calculation of their actual cost.
What regulates the activities of a person who regulates cash flows?
Directly subordinate to the chief accountant is another full-time unit, called an accountant-cashier. He carries out cash flows, conducts operations with securities, maintains a cash book and generates relevant reports. All this governs job description of an accountant-cashier. Also, his work can be reduced to keeping records of the company's property, its obligations and certain business operations, in particular:
- inventory accounting;
- fixed assets;
- production costs;
- sales of products;
- financial results;
- settlements with customers and suppliers, etc.
Who is responsible for payroll accounting?
This process is represented by the operation, which is carried out at the enterprise monthly due to the attraction of hired force. The current item of expenditure is associated with tax deductions and various contributions to the respective funds. This dictates the need for accurate payroll calculations. At the enterprise, these operations are performed by a specialist from the accounting department. Its activities are regulated by such a document as the job description of an accountant on payroll.
Who can replace the chief accountant?
In the absence of the head of this structural unit, his rights and current responsibilities are assigned to the immediate assistant. To regulate the activities of this employee allows the job description of the deputy chief accountant. Almost all clauses of this document are duplicated with respect to the above-mentioned directive concerning the activities of the head of the department in question.
What is the job description of an accountant of a budget institution?
This directive is compiled on the basis of a standard document regulating the activities of an ordinary specialist of the given structural unit. Such job description includes the following information:
- the required level of qualification of the employee;
- minimum required length of service;
- general rules for acceptance – dismissal;
- main duties and rights of a specialist, etc.
This position can be taken by an employee who has a secondary specialized or higher financial, economic education, has practical knowledge in the legislative sphere regarding finance and taxes, business law, and also has experience in the formation of relevant reports.
Download a sample job description of the chief accountant
