Accountant is a responsible profession. The economic activity of the enterprise is vigilantly regulated by law. The first guides between the financial affairs of a legal entity and the servants of state control are accountants. On their shoulders lies the daily routine work of quantifying everything that is taken into account. Accountant Responsibilities according to the materials, it’s even more complicated: each carnation should be reflected in the balance sheet.
Installation document
Obligations, like rights, cannot be unreasonable. The company, hiring an employee, issues him a document, which is called the job description. According to its provisions, the employee is obliged to organize his labor activities. If we consider the work of an accountant, then the job description, regardless of the field of accounting, contains the following information:
- general provisions;
- employee rights;
- accountant duties (based on materials, fixed assets, wages);
- material liability.
The document is signed by the head of the unit, the newly made employee and the main person in the legal department of the enterprise. Assuring its agreement with the working conditions, the accountant must fulfill obligations and bear material liability for defects. In addition, if a violation of the law is discovered, a specialist can be held administratively or criminally liable.
Qualification requirements
Responsibilities of the material accountant budgetary institution or a business begins with meeting the necessary qualification requirements. Material table specialist - a serious position. For high-quality accounting in this area of the financial activity of the enterprise, the accountant will need work experience and an appropriate level of education. Most employers agree to accept the post of material accounting specialist with secondary specialized or higher economic specialized education.
However, the main requirement for the candidate is the experience of an accountant in any or selected field. Usually this period is 3 years. During this time, the specialist manages to gain the necessary experience for work. As a confirmation, the employer sends a request to the former head of the applicant or relies on entries in the workbook.
Knowledge is power?
The duties of a material accountant would be impossible without a certain amount of knowledge. The profession requires ongoing training: legislation amends annually, or even more often. Accounting requirements are also being actively improved, which an accountant should undoubtedly be sincerely interested in in order to improve his own qualifications. The job description, which establishes the duties of an accountant for materials in the budget or at a commercial enterprise, first of all contains the item “Must know”.
What knowledge do you need to have to cope with taking into account the MPZ? We list the main requirements. The accountant for materials (or OS) must have relevant knowledge about:
- legislative acts, decrees, orders and other documents governing the organization of asset accounting and reporting;
- methods and forms of accounting in commercial enterprises or budgetary institutions;
- chart of accounts and the rules for its use in material accounting (OS);
- the procedure for registration and reflection on the accounts of the arrival of materials (OS) and their vacation (write-off);
- methods of analysis of the economic and financial activities of a legal entity or budget institution;
- organization of workflow at the site of accounting of materials (OS);
- the procedure for auditing documents;
- provisions of financial, economic and labor legislation.
The employer has the right to supplement the list of requirements for the knowledge of the accountant on maintaining records of the MPZ.
Responsibilities of the material accountant
A specialist in a material group, depending on the conditions and requirements of the employer, can deal with not only fixed assets, but also fixed assets, goods, intangible assets, that is, the entire group of fixed assets and goods and materials or a separate category. Of course, if the enterprise is small, then one accountant will be able to cope with the obligations. On the vast material production The group consists of several specialists.
What actions should the material accountant take? This is a monthly and continuous record of the MPZ with the implementation of all the actions that its organization requires:
- acceptance of materials and its paperwork;
- calculation of the cost of inventories;
- control of economical consumption of materials;
- preparation of primary documentation for processing;
- reflection of data on the movement of materials on accounting accounts;
- accrual of payments to the budget;
- formation and maintenance of accounting databases on the MPZ site.
In addition, like a specialist in another field of accounting, the material accountant must comply with general requirements, such as acting in accordance with the law, strict adherence to the Accounting Regulations and accounting instructions, as well as internal instructions of the enterprise.
Responsibilities OS Accountant
Fixed assets directly affect the production process, its effectiveness and the overall quality of the organization. The responsibilities of the accountant for materials and fixed assets are quite similar, since both groups are the main assets of the enterprise. Accounting for OS is slightly different than for the MPZ, but it is not fundamentally different from it. Often, a specialist simultaneously deals with both materials and fixed assets.
The accountant for the OS must fulfill the following duties:
- carry out work on accounting and tax accounting of property;
- control the primary documentation on your site;
- Timely reflect changes in the relevant accounts;
- make calculations at the actual cost of fixed assets;
- provide reporting on the OS and prepare data for its compilation.
A responsibility
The responsibilities of a material accountant in a manufacturing or other industry must be fulfilled. If they are violated, the onset of different types of responsibility is possible: disciplinary, material, administrative or even criminal. Financial crimes in modern society are punished severely. Accountant - a person who is called upon to prevent violations in the economic relations of a legal entity and other entities. If deficiencies are found, the material specialist is responsible for repaying them.
Material accountant - a qualified specialist, erudite in the fields of law and law, accounting and economics. An employee interested in his competence and professionalism complies with all requirements for accounting for inventories or inventories, successfully controlling the movement and use of assets of this group.
