Job description for an accountant for accounting for intangible assets

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Job description for an accountant for accounting for intangible assets. Full Document

Occupational Safety and Health

Occupational Safety and Health / Job descriptions

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I. General Provisions

This Job Description defines the functional duties, rights and responsibilities of the Accountant for accounting for intangible assets.
An accountant for accounting for intangible assets is appointed to the position and dismissed in accordance with the procedure established by the current labor legislation by order of the head of the enterprise.
The intangible asset accountant reports directly to _______.
A person who has a secondary vocational (economic) education without any requirements for work experience or special training according to the established program and at least 3 years of work experience in accounting and control is appointed to the position of Accountant for this section.
An accountant for accounting for intangible assets should know:

legislative acts, resolutions, orders, orders, guidance, methodological and regulatory materials on the organization of accounting of intangible assets and reporting on this site;
forms and methods of accounting at the enterprise;
plan and correspondence of accounts, in particular, accounting for intangible assets;
organization of workflow in this area of accounting;
the procedure for documenting and reflecting on the accounting accounts the assessment of depreciation, write-off of intangible assets, as well as accounting for transactions related to the provision of the right to use intangible assets;
methods of economic analysis of the economic and financial activities of the enterprise;
rules for the operation of computer technology;
economics, organization of labor and management;
market methods of managing;
labor legislation;
rules and regulations of labor protection.

During the period of temporary absence of the Accountant for accounting for intangible assets, his duties are assigned to _______.

II. Official duties

Carries out work on maintaining accounting records in accordance with the requirements of the current legislation, related, in particular, to the valuation of intangible assets, depreciation of intangible assets, write-off of intangible assets, as well as accounting for transactions related to granting the right to use intangible assets.
Participates in the development and implementation of activities aimed at maintaining financial discipline and rational use of resources.
Determines what can be classified as intangible assets in accordance with the requirements of the current legislation.
Keeps records of transactions related to the provision of the right to use intangible assets.
Determines the positive or negative business reputation of the organization as an object of intangible assets.
Carries out reception and control of primary documentation in this area of accounting and prepares it for counting processing.
Reflects on the accounts of accounting operations for the accounting of intangible assets.
Calculates the taxes that arise in this area.
Provides managers, creditors, investors, auditors and other users of financial statements with comparable and reliable accounting information on the relevant accounting area.
Develops a working chart of accounts, forms of primary documents used to process business transactions for which standard forms are not provided, as well as forms of documents for internal financial statements, participates in determining the content of basic accounting techniques and methods and accounting information processing technology.
Prepares data for the relevant section of accounting for reporting, monitors the safety of accounting documents, draws them up in accordance with the established procedure for transfer to the archive.
Performs work on the formation, maintenance and storage of a database of accounting information, makes changes to reference and regulatory information used in data processing.

III. Rights

An accountant for accounting for intangible assets has the right to:

take part in the discussion of issues included in his functional duties;
make suggestions and comments on the improvement of activities in the assigned area of work.

IV. A responsibility

The intangible asset accountant is responsible for:

failure to fulfill their functional duties;
inaccurate information about the status of the execution of the received tasks and instructions, violation of the deadlines for their execution;
failure to comply with orders, orders of the director of the enterprise, instructions and tasks from _______;
violation of the Internal Labor Regulations, fire safety and safety regulations established at the enterprise.

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