Accounting. Standards of professional behavior for an accountant-analyst. Rights and responsibilities of the chief accountant (the most important)

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Accounting. Standards of professional behavior for an accountant-analyst. Rights and responsibilities of the chief accountant (the most important)

Lecture notes, cheat sheets

Directory / Lecture notes, cheat sheets

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7. Norms of professional behavior of an accountant-analyst. Rights and obligations of the chief accountant

To maintain management accounting, an enterprise needs an accountant-analyst who must be proficient in the basics of accounting and financial accounting.

Accountant Analyst - an accountant with a managerial function. An accountant-analyst takes part in the development of the enterprise's budget, in the discussion of the enterprise's production program, sales markets, and product profitability. The accountant-analyst develops a plan together with the manager and draws up a report on the implementation of the plan. They analyze the planned and achieved results. If there is a discrepancy between these data, the reasons for this discrepancy are identified.

The professional activity of an accountant-analyst helps management personnel to identify planned discrepancies and prevent them in the next period. Plans and reports on their implementation not only stimulate the staff of the enterprise, but also help managers set goals for themselves.

The duties and role of an accountant-analyst involve certain standards of professional conduct.

1. Competence. Accountants-analysts are responsible for improving their knowledge and skills in their professional field, for fulfilling their duties in accordance with regulatory documents, for the reality of reports and for assisting in summarizing the results of the organization's managers.

2. Objectivity. Accountants-analysts are responsible for disclosing all information necessary for making forecasts.

3. Honesty. Accountants-analysts are responsible for providing management with favorable and unfavorable information, as well as professional judgment; they cannot take part in events that are contrary to the ethical standards of professional conduct and compromise the profession; under no circumstances commit illegal acts.

4. Confidentiality. Accounting analysts should not disclose confidential information related to professional activities, and should require this from subordinates.

According to the legislation of the Russian Federation, the chief accountant is appointed and dismissed by the head of the organization. The chief accountant reports to the head of the enterprise and is responsible for accounting, for the accuracy of financial statements.

The chief accountant exercises control over the movement of property and the fulfillment of obligations, over the compliance of business processes with the legislation of the Russian Federation. The chief accountant does not have the right to accept for execution documents that contradict the current legislation.

Documents relating to monetary and settlement obligations without the signature of the chief accountant are not accepted for execution.

The chief accountant has the right:

1) take part in the discussion of the dismissal and hiring of employees;

2) perform the duties of a cashier, if the organization does not have one, but only with the written permission of the head;

3) require employees to be uniform in the preparation of documents submitted to the accounting department.

For non-compliance with their professional duties, the chief accountant is liable in accordance with applicable law.

Author: Kabkova E.N.

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