Accounting, reporting and management analysis are the three pillars on which the financial policy of an enterprise rests. If you do not have reliable information, then talk about the development and prospect of organizing any form of ownership is not necessary.
Without high-quality primary accounting, it is impossible to make a correct analysis and carry out management activities. General administration is the prerogative of the leader. Keeping records and providing data to regulatory authorities is the job of an accountant. How should work be organized in order to get the greatest effect from the results of one of the key business figures?
General requirements for the chief accountant
A specialist with a higher economic or financial education and compulsory practice of two years or more is admitted to such a responsible position.
The appointment and dismissal of the accountant is carried out by order of the Director General, to whom he reports directly.
The responsibilities of the accountant are regulated by the job description.
An indispensable requirement is documentary evidence of personal responsibility for the execution of the job description, on the basis of which the functional responsibilities of the accountant are determined. The restriction on hiring is a criminal record for acquisitive crimes.
Accountant Qualifications
A general requirement is knowledge of the fundamentals of legislation governing the field of activity in which accounting is carried out. As well as by-laws, local acts, the Charter of the organization. The order, forms and features of accounting and reporting in accordance with the approved schedule - knowledge of these standards and implementation practices are prerequisites for hiring.
The assignment of the duties of the chief accountant is possible only if the applicant has competence in the practical field. It is assessed by the presence of skills, as well as the results obtained from their application. It is confirmed by certificates, reviews, documented experience with tax and regulatory organizations. Knowledge of electronic forms of accounting and ways to optimize workflow is a mandatory requirement for an accountant.
Job responsibilities
The purpose of the accountant is to achieve such a level of accounting for the activities of the enterprise and reporting in accordance with the requirements established by law, so that the financial condition of the enterprise is controlled by interested parties. For this purpose, the following blocks of responsibility should be provided for by job descriptions:
- Direct duties of an accountant.
- Responsibilities for the management, organization and maintenance of the activities of subordinates.
For the period of absence, an acting chief accountant is appointed. It’s not always easy to find a replacement with relevant competence. In this case, you should be safe and prepare assignment order accountants to another person with certain functional limitations, which are prescribed in the annex to the order as a separate document.
Direct Accountant Responsibility
In the area of direct responsibility is the implementation of the accounting policy of the enterprise, control of the rational use of the resource capabilities of the organization.
It would be useful at the stage of hiring not only to familiarize the applicant with the Regulation on the accounting policy of the enterprise, but also as a test to find out his opinion on the accounting procedure.
When identifying shortcomings, violations, direct thefts, it is the responsibility of the accountant to inform the Director-General in writing about the revealed facts, causes and ways to resolve the problems.
Accounting Policy Management
For proper implementation accounting policies enterprises and its results are the responsibility of the chief accountant. Responsibilities in this part of the activity can be tracked by the following criteria:
- The degree of rational organization of accounting based on modern technologies, progressive methods of accounting and control.
- Proposals to ensure financial discipline.
- Providing complete, reliable accounting information at any stage of the activity (slice control).
- Timeliness of reporting, lack of corrective documents.
- Respect for confidentiality.
- Lack of comments on compliance with financial, cash, and staff discipline.
The accounting policy of the enterprise is based on the compliance of the accounting operations of the organization’s economic and financial activities with the requirements of federal, regional, financial ministries and departments. Violations, deviations from the rules, as a rule, lead to distortion and the provision of false information, which is fraught with sanctions and serious financial losses. Therefore, the control system should include a slice analysis to timely prevent possible non-conformities.
Organization and control
The organization and control of the entrusted service by the chief accountant include the following activities:
- Verification of compliance with the requirements of accounting policies and the timely reflection of economic and financial operations on the accounts of the organization.
- Monitoring of accounting operations on deposit and credit agreements, securities.
- Compliance with trade secrets, personal data processing regulations.
- Fulfillment of local instructions, internal regulations.
Control of labor discipline, work results accountable persons as a rule, it is reflected on the payroll of employees. If an accountant is obligated to submit an analytical report on specified parameters and with a certain regularity, then this report can be a good basis for staff transfers, for an effective plan for the advanced training of employees of the enterprise.
Degree of freedom
The rights of the chief accountant are determined by his functions. First of all, representing the interests of a legal entity in all aspects of economic and financial activities within the competence. It is important to control this framework. At the slightest violation, adequate measures should be taken, up to the dismissal of the employee.
The chief accountant has the right to make suggestions on improving the system of accounting for the organization’s activities, to independently conduct correspondence with contractors and regulatory bodies, which does not require certification by the general director.
A responsibility
The chief accountant bears full material, disciplinary, and in situations provided by law, and criminal liability in the event of:
- Failure to fulfill the functions of an accountant.
- Causing material damage to the organization.
- Distortion of accounting and reporting data (due to errors, negligence, untimely reporting, etc.).
- Disclosure of internal information, compromise of electronic keys.
