Job description for an accountant of a trade enterprise

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Job description for an accountant of a trade enterprise. 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 of the enterprise.
The accountant is appointed to the position and dismissed from the position in accordance with the procedure established by the current labor legislation by order of the General Director of the enterprise.
The accountant reports directly to the Chief Accountant of the enterprise.
A person who has a higher professional (economic) or secondary specialized education and at least 1 (one) year of work experience in the specialty is appointed to the position of an Accountant.
The accountant must know:

accounting legislation;
resolutions, orders, orders, other guidance, methodological and regulatory materials of higher, financial and auditing bodies on the organization of accounting and reporting, as well as those related to the economic and financial activities of the enterprise;
civil law, financial, tax and economic legislation;
structure of the enterprise, strategy and prospects for its development;
provisions and instructions for the organization of accounting at the enterprise, the rules for its maintenance;
procedure for registration of operations and organization of document flow by accounting areas;
forms and procedure for financial settlements;
methods of economic analysis of the economic and financial activities of the enterprise, the identification of on-farm reserves;
the procedure for acceptance, posting, storage and expenditure of funds, inventory and other valuables;
rules for settlement with debtors and creditors;
conditions of taxation of legal entities and individuals;
the procedure for writing off shortages, receivables and other losses from accounting accounts;
rules for conducting inventories of cash and inventory items;
the procedure and terms for compiling balance sheets and reporting;
rules for conducting inspections and documentary audits;
modern means of computer technology and the possibility of their application to perform accounting and computational work and analyze the production, economic and financial activities of the enterprise;
advanced domestic and foreign experience in improving the organization of accounting;
economics, organization of production, labor and management;
basics of production technology;
market methods of managing;
labor legislation;
rules and regulations of labor protection.

An accountant must be proficient with a computer at the level of a confident user, including accounting computer programs.
The accountant must have good communication skills, energy, positive attitude.
During the period of temporary absence of the Accountant, his duties are assigned to _______.

II. Official duties

Performs work in the assigned area of work in accounting.
Reflects cash flow in primary accounting documents.
Controls the movement of funds in the bank accounts of the enterprise.
Prepares payment orders and submits them to the bank in a timely manner.
Controls the timeliness and correctness of capitalization and write-off of funds, the preparation of cash and other monetary reports.
Makes payments to the federal and local budgets.
Calculates payments under lease agreements, controls the correctness and timeliness of payments.
Ensures the safety of accounting documents.
Prepares accounting documents for transfer to the archive.
Participates in inventory taking.
Replaces absent accountants.
Maintains an atmosphere of courtesy and friendliness in the workplace.
Complies with labor and production discipline, labor protection rules and regulations, industrial sanitation and hygiene requirements, fire safety, civil defense requirements.
Executes instructions and orders of the direct management and administration of the enterprise.

III. Rights

The accountant has the right:

request and receive the necessary materials and documents related to the activities of the Accountant;
make proposals to the administration of the enterprise to improve the work related to the functional duties of the Accountant and the entire enterprise as a whole.

IV. A responsibility

The accountant is responsible for:

failure to fulfill their functional duties;
unreliable information about the state of work in the assigned area, untimely provision of various information and reporting;
failure to comply with orders, instructions and instructions of the direct management and administration of the enterprise;
non-compliance with labor discipline, violation of the Internal Labor Regulations, fire safety and safety regulations established at the enterprise;
non-preservation, damage to goods and other material assets, if the non-preservation, damage occurred due to the fault of the Accountant;
disclosure of information constituting an official or commercial secret.

V. Working conditions

The mode of work of the Accountant is determined in accordance with the Internal Labor Regulations established at the enterprise.
In connection with the production need, the Accountant may go on business trips (including local ones).

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