Job description for the head of the accounting department

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Job description for the head of the accounting department. Full document

Occupational Safety and Health

Occupational Safety and Health / Job descriptions

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I. General Provisions

The head of the accounting department ensures the compliance of ongoing business operations with the legislation of Ukraine, control over the movement of property and the fulfillment of obligations.
The head of the accounting department is appointed to the position and dismissed on the basis of the order of the director of the enterprise.
Acceptance, delivery of cases during the appointment and dismissal of the head of the accounting department is drawn up by an act after checking the status of the accounting.
The head of the accounting department reports directly to the Director.
During the absence of the head of the accounting department (business trip, vacation, illness, etc.), the rights and duties of the head of the accounting department are transferred to the deputy head of the accounting department, which is announced by order of the department.
Persons with higher professional (economic, financial and economic) education and work experience of at least 3 years are appointed to the position of head of the accounting department.
When evaluating the quality of work of the head of the accounting department and deciding on the suitability of his position, it is taken into account that the head of the accounting department:

comprehensively owns modern accounting methodology in the conditions of market relations;
knows the current legislation and regulations on accounting;
systematically improves his qualifications in training centers, courses and seminars with confirmation of the relevant certificates and certificates.

II. Official duties

The head of the accounting department, when organizing the accounting of primary documentation on the basis of the established rules for their maintenance, is obliged to ensure:

use of modern means of automation of accounting and computational work, progressive forms and methods of accounting;
full accounting of incoming inventory items, as well as timely reflection in accounting of operations related to their movement;
accurate accounting of the results of economic and financial activities of the department in accordance with established rules;
participation in the work on registration of materials on shortages and theft of inventory and control over the provision of management of the enterprise;
implementation (together with other departments and services) of an economic analysis of the enterprise's activities according to the processed primary documentation and reporting in order to identify on-farm reserves, prevent losses and unproductive expenses;
safety of accounting documents, their execution and transfer in the prescribed manner to the archive.

The head of the accounting department, together with the heads of the enterprise and services, is obliged to carefully monitor:

compliance with the established rules for registration of acceptance and release of inventory items and fuels and lubricants;
strict observance of regular discipline;
compliance with the established rules for conducting an inventory, inventory items, fuel and lubricants, settlements and payment obligations;
collection of receivables and repayment of accounts payable in a timely manner;

The head of the accounting department is obliged to actively participate in the preparation of measures that prevent the formation of shortages and inventory items, violations of financial and economic legislation.
In case of detection of illegal actions of officials (registration, use of funds for other purposes and other violations and abuses), the head of the accounting department reports this to the director of the enterprise for taking action.
The documents that serve as the basis for the acceptance and issuance of fuel and lubricants and inventory items, as well as credit and settlement obligations, are signed by the chief accountant or persons authorized by them. Granting the right to sign documents to these persons must be formalized by an order for the enterprise. The above documents without the signature of the chief accountant or persons authorized by him are considered invalid and should not be accepted for execution by financially responsible persons and employees of the accounting department.
The head of the accounting department is prohibited from accepting for execution and execution documents on transactions that are contrary to the law and the established procedure for the acceptance, storage and consumption of fuels and lubricants, inventory items.
In case of disagreement between the heads of other departments of the enterprise and the head of the accounting department on the implementation of certain business transactions, documents on them can be accepted for execution with a written order of the manager of the enterprise, which bears full responsibility for the consequences of such operations.
The requirements of the head of the accounting department for documenting transactions and submitting the necessary documents and information to the accounting department are mandatory for all divisions and services of the department.
For non-fulfillment or violation of the instructions of the head of the accounting department, arising from the implementation of the duties assigned to him, the perpetrators may be deprived, by order of the director of the enterprise, of bonuses in whole or in part, and, if necessary, be held accountable in the manner prescribed by law.

III. Rights

The head of the accounting department has the right to:

Establish official duties for employees subordinate to him, so that each employee knows the scope of his duties and is responsible for their implementation. Employees of other divisions and services involved in accounting, on the organization and maintenance of accounting and reporting, are subordinate to the head of the accounting department.
Appointment, dismissal and relocation of financially responsible persons is carried out in agreement with the head of the accounting department.
Contracts and agreements concluded by the department for the receipt or release of inventory items and for the performance of work or services are preliminarily reviewed and endorsed by the head of the accounting department.
Require the managers of the enterprise to take measures to strengthen the safety of the property of the department, ensure the correct organization of accounting and control, proper organization of the acceptance and storage of materials and other valuables, increase the validity of the release of these valuables for the needs of the department; taking measures to improve control over the correct application of norms and standards;
Check in the structural subdivisions of the department the observance of the established procedure for acceptance, posting, storage and expenditure of fuels and lubricants, inventory and other valuables;
Prepare proposals to reduce the amount of bonuses or deprive employees of the department of bonuses who do not ensure the implementation of the established rules for processing primary documentation, maintaining primary accounting and other requirements for organizing accounting and control.

IV. A responsibility

The head of the accounting department is responsible in the following cases:

incorrect accounting, resulting in neglect in accounting and distortions in financial statements;
accepting for execution and execution of documents on transactions that contradict the established procedure for accepting, posting, storing and spending money, inventory and other valuables;
violations of the provisions and instructions for organizing accounting.
is responsible on an equal basis with the head of the enterprise:

for violation of the rules and regulations governing financial and economic activities;
for violation of the deadlines for the provision of operational information on the sale of fuel and lubricants, inventory items.

The disciplinary and financial responsibility of the head of the accounting department is determined in accordance with the current legislation.

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