Job description for chief accountant

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Job description for chief accountant. 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 Chief Accountant of the enterprise.
The chief 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 director of the enterprise.
The chief accountant reports directly to the director of the enterprise.
A person with a higher professional (economic) education and at least 5 years of experience in financial and economic work, including in managerial positions, is appointed to the position of Chief Accountant.
The chief accountant must know:

accounting legislation;
resolutions, orders, orders, other guidance, methodological and regulatory materials of financial and control and audit 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 (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; labor protection rules and regulations.

During the period of temporary absence of the chief accountant, his duties are assigned to _______.

II. Functional responsibilities

Note. The functional responsibilities of the Chief Accountant are determined on the basis and to the extent of the qualification characteristics for the position of the Chief Accountant and can be supplemented, clarified when preparing the Job Description based on specific circumstances.
Carries out the organization of accounting of economic and financial activities and control over the economical use of material, labor and financial resources, the safety of the property of the enterprise.
Forms an accounting policy in accordance with the legislation on accounting, based on the structure and characteristics of the enterprise, the need to ensure its financial stability.
Leads the work on the preparation and adoption of a working chart of accounts, forms of primary accounting documents used to process business transactions for which standard forms are not provided, the development of forms of internal accounting documents, as well as ensuring the procedure for conducting inventories, monitoring business transactions, compliance with technology processing of accounting information and workflow procedures.
Provides a rational organization of accounting and reporting at the enterprise and its divisions based on the maximum centralization of accounting and computing work and the use of modern technical means and information technologies, progressive forms and methods of accounting and control, the formation and timely presentation of complete and reliable accounting information about the activities of the enterprise , his property status, income and expenses, as well as the development and implementation of measures aimed at strengthening financial discipline.
Organizes accounting of property, liabilities and business transactions, incoming fixed assets, inventory items and cash, timely reflection on the accounting accounts of operations related to their movement, accounting for production and distribution costs, execution of cost estimates, sales of products, performance of work ( services), the results of the economic and financial activities of the enterprise, as well as financial, settlement and credit operations.
Ensures the legality, timeliness and correctness of paperwork, the preparation of economically sound reporting cost estimates for products, work (services) performed, payroll calculations, the correct calculation and transfer of taxes and fees to the federal, regional and local budgets, insurance premiums to state non-budgetary social funds , payments to banking institutions, funds for financing capital investments, repayment of debts to banks on loans in a timely manner, as well as deductions of funds for material incentives for employees of the enterprise.
Carries out control over compliance with the procedure for processing primary and accounting documents, settlements and payment obligations, spending the payroll fund, establishing official salaries for employees of the enterprise, conducting inventories of fixed assets, inventory items and cash, checking the organization of accounting and reporting, as well as documentary audits in the divisions of the enterprise.
Participates in the economic analysis of the economic and financial activities of the enterprise according to accounting and reporting data in order to identify on-farm reserves, eliminate losses and unproductive costs.
Takes measures to prevent shortages, illegal spending of funds and inventory items, violations of financial and economic legislation. Participates in the preparation of materials on shortages and theft of funds and inventory items, controls the transfer, if necessary, of these materials to the investigative and judicial authorities.
Takes measures to accumulate financial resources to ensure the financial stability of the enterprise.
Interacts with banks on the placement of free financial resources on bank deposits (certificates) and the acquisition of highly liquid government securities, control over the conduct of accounting transactions with deposit and loan agreements, securities.
Works to ensure strict observance of staff, financial and cash discipline, estimates of administrative and other expenses, the legality of write-offs from accounting accounts of shortages, receivables and other losses, the safety of accounting documents, their execution and delivery in the prescribed manner to the archive.
Participates in the development and implementation of rational planning and accounting documentation, progressive forms and methods of accounting based on the use of modern computer technology.
Ensures the preparation of a balance sheet and operational summary reports on income and expenditure of funds, on the use of the budget, other accounting and statistical reporting, and submitting them in the prescribed manner to the relevant authorities.
Provides methodological assistance to employees of departments of the enterprise on accounting, control, reporting and economic analysis.
Supervises accounting staff.

III. Rights

The chief accountant has the right:

To give instructions to subordinate employees and services, tasks on a range of issues included in his functional duties.
Supervise the timely completion of tasks and individual assignments by subordinate employees.
Request and receive the necessary materials and documents related to the activities of the Chief Accountant.
Enter into relationships with departments of third-party institutions and organizations to resolve operational issues of production activities that fall within the competence of the Chief Accountant.
Represent the interests of the enterprise in third-party organizations on issues related to the competence of the Chief Accountant.

IV. A responsibility

The Chief Accountant is responsible for:

Failure to ensure the fulfillment of their functional duties, as well as the work of employees subordinate to him on issues of their production activities.
Unreliable information about the state of work in the assigned area, indicators of financial and economic activity, untimely provision of various information and reporting.
Failure to comply with orders, instructions and instructions of the director of the enterprise.
Failure to ensure compliance with labor and performance discipline by employees who are subordinate to the Chief Accountant.

V. Right to sign. Working conditions

To ensure his activities, the chief accountant is granted the right to sign organizational and administrative documents on issues that are part of his functional duties, as well as payment and other financial documents.
The mode of operation of the Chief Accountant is determined in accordance with the Internal Labor Regulations established at the enterprise.
Due to production needs, the Chief Accountant may go on business trips (including local ones).
To resolve operational issues related to financial and economic activities, the Chief Accountant may be provided with official vehicles.

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