Approved by ................................................

…………………………………………….
(name of company)

…………………………………………….
(position)

………...….……………………………...
(Full name.)

“… ..” …………………. 20 ... .. y.

Job description
chief accountant

……………………………………………………………………………..
(name, enterprises, organizations)

1. General Provisions

1.1. The chief accountant is hired and dismissed by the order of the director of the enterprise.

1.2. The chief accountant reports directly to the director of the enterprise, and on certain issues coordinates his work with the deputy director for financial matters and staff.

1.3. A person who has a higher professional (economic, financial and economic) education and experience of financial and accounting (financial and economic) work in managerial positions for at least ……… years is appointed to the position of the chief accountant.

1.4. In his activities, the chief accountant is guided by:
- legislative and regulatory documents regulating accounting and reporting issues;
- teaching materials on relevant issues;
- orders and orders of the director of the enterprise;
- internal labor regulations;
- the charter of the enterprise;
- this job description.

1.5. The chief accountant should know:
- legislation on accounting;
- civil law, financial and tax legislation;
- legislative acts, decrees, orders, orders, guidelines, methodological and regulatory materials of financial and control and auditing bodies on the organization of property accounting and reporting on the financial and economic activities of the enterprise;
- the structure of the enterprise, forms and methods of accounting, forms and procedures documenting financial calculations related to the movement of fixed assets, inventory and Money at the enterprise;
- regulations, instructions and rules for the organization and maintenance of accounting at the enterprise;
- plan and correspondence of accounts;
- organization of document flow in accounting areas;
- methods of economic analysis of economic financial activities enterprises;
- operating rules for modern computing technology for accounting and computing work and analysis of the economic and financial activities of the enterprise;
- the procedure for acceptance, accounting, storage and expenditure of inventory items and funds;
- features of taxation of legal and individuals;
- rules for settlements with debtors and creditors;
- the procedure for writing off shortages, accounts receivable and other losses from accounting accounts;
- rules for conducting documentary audits, inventories of funds and inventory;
- the procedure and terms of drawing up accounting balances and statements;
- economics, labor organization and management;
- market methods of management;
- labor legislation;
- rules and norms of labor protection.

1.6. During the absence of the chief accountant, his duties are performed by his deputy, appointed in the prescribed manner and carrying full responsibility for the proper performance of the duties of the chief accountant.

2. Functions

The chief accountant has the following functions:
- management of accounting employees and organization of work to improve their qualifications;
- management of accounting and reporting at the enterprise;
- development and formation of accounting policies at the enterprise;
- providing methodological assistance to subordinate employees on accounting, control and reporting issues;
- control correct design accounting documentation, timely transfer of taxes and fees to budgets of different levels, payments to banking institutions, preparation of salary calculations;
- identification of on-farm reserves;
- implementation of measures to reduce non-productive costs and losses;
- introduction of modern technical means and information technologies accounting;
- control of compliance by subordinate executors with the requirements of legislative and regulatory legal acts on labor protection.

3. Job responsibilities

The chief accountant carries out:
3.1. Organization of accounting of economic and financial activities and control of the use of inventory, labor and financial resources enterprises.

3.2. Forms, based on the structure and specifics of the enterprise's activities, an accounting policy in accordance with the legislation on accounting.

3.3. Organizes the accounting of property and funds, the movement of incoming fixed assets and inventories in the accounting accounts.

3.4. Supervises the results of the financial and economic activities of the enterprise, the execution of cost estimates, financial, settlement and credit transactions and the timely reflection of the accounting of transactions in the accounts.

3.5. Controls:
- compliance with the order of registration primary documents, settlements and payment obligations;
- spending of the wage fund;
- inventories of fixed assets and monetary assets, inventory items;
- audits of accounting and reporting;
- documentary audits in divisions and branches of the enterprise;

3.6. Ensures legality, timeliness and correct accrual and transfer of:
- taxes and fees to the federal, regional and local budgets;
- insurance contributions to state off-budget social funds;
- timely repayment of debts and current payments to banks;
- funds to finance capital investments;
- deduction of funds for material incentives for employees of the enterprise.

3.7. Takes measures to prevent shortages, illegal spending of funds and inventories, violations of financial and economic legislation.

3.8. Provides:
- legality of writing off shortages, accounts receivable and other losses from accounting accounts;
- preservation of accounting documents, execution and submission of them in the prescribed manner to the archive.

3.8. Takes part:
- in the development and implementation of measures to comply with financial discipline, estimates of administrative and economic costs, rational use resources;
- in conducting an economic analysis of the economic and financial activities of an enterprise according to accounting data in order to identify intra-economic reserves and sources of loss and non-productive costs;
- in the formulation of the economic formulation of problems solved with the help of computer technology and determines the possibility of using finished projects, algorithms, software packages, allowing to create economically sound systems for processing economic information;
- in the development and implementation of progressive forms and methods of accounting using modern computers and computer programs;
- in the design of materials on shortages and theft of funds and inventories, controls the transfer, if necessary, of materials to investigative and judicial authorities.

3.9. Leads the work on the preparation and adoption of the working chart of accounts and forms of documents of the internal accounting statements for which standard forms are not provided.

3.10. Makes decisions to ensure financial sustainability enterprises, on the placement of free financial resources on bank deposits (certificates), the purchase of highly liquid government securities.

3.11. Carries out control of accounting transactions with deposit and credit agreements and securities.

3.12. Provides the preparation of a balance sheet and operational summary reports on income and expenses, the use of the company's budget, other accounting and statistical reporting and their submission in accordance with the established procedure to the relevant authorities.

3.13. Provides methodological assistance on accounting, control and reporting to employees of departments of the enterprise.

3.14. Supervises the employees of the accounting department of the enterprise.

4. Rights

The chief accountant has the right to:
4.1. To get acquainted with the documents defining his rights and responsibilities for the position held, criteria for assessing the quality of performance job responsibilities.

4.2. Request from the heads of departments and specialists of the enterprise information and documents necessary for the performance of their official duties.

4.3. Provide subordinate employees with binding instructions and instructions.

4.4. Establish job responsibilities for subordinate employees and employees of other departments involved in accounting.

4.5. Conduct independent correspondence with state, municipal and the judiciary in the field of accounting and tax accounting.

4.6. Submit proposals for improving the economic and financial activities of the enterprise for consideration by the management.

4.7. Sign and endorse documents within their competence.

4.8. Submit for consideration by the director of the enterprise ideas about the appointment, relocation, dismissal, encouragement of accounting employees or the imposition of penalties on them.

4.9. In agreement with the head of the enterprise, for consultations, preparation of conclusions, recommendations and proposals, involve experts and specialists in the field of accounting and tax accounting.

4.10. Require the director of the enterprise to assist in the performance of their duties and rights.

4. Responsibility

The chief accountant is responsible for:
- for the consequences of decisions made by him that go beyond his powers, established by the current legislation of the Russian Federation, the charter of the enterprise, and other regulatory legal acts;
- for improper performance or non-performance of their duties provided for by this job description, within the limits determined by the current labor legislation RF;
- for offenses committed in the course of carrying out their activities, within the limits determined by the current administrative, criminal and civil legislation of the Russian Federation;
- for causing material damage as a result of his financial and economic activities within the limits determined by the current labor and civil legislation of the Russian Federation.

5. Working conditions

5.1. The mode of operation of the Chief Accountant is determined in accordance with the Internal Labor Regulations established at the enterprise.

5.2. In connection with production necessity The chief accountant can be sent on business trips.

6. Miscellaneous

This job description was developed and approved in accordance with the provisions of the Labor Code of the Russian Federation and other regulations governing employment relationship in the RF.

Agreed:

Head of the legal department

……………….…………… / ……….… "…..." ………………………twenty …. g. /> (full name / signature)

I have read the job description

……………….…………… / ……….… "…..." ………………………twenty …. g./> (full name / signature)

Job description of an accountant budgetary institution 2018-2019 - you can download a sample of it in our article - has some differences from the instructions of the accountant of an organization of another form of ownership. The fact is that since mid-2016, certain requirements have been compulsory in budgetary institutions. Let's talk about everything in order.

The purpose of creating a job description

The purpose of developing a job description in any organization is to establish the job description of an employee, determine his rights related to the performance of these duties, and responsibility for their failure.

At the conclusion employment contract between the employer and the employee, one undertakes to provide, and the other to perform work in accordance with the agreed labor function (Articles 56, 57 of the Labor Code of the Russian Federation). In order to determine what exactly this job function (or job responsibilities) is, a job description is drawn up.

This document is important for both the employee and the employer. It defines a list of types of work that an employee must perform in order to receive the agreed wages... If the employer entrusts him with the performance of functions that are not specified in the job description, the employee has the right to demand additional fee for work that is not part of his duties. Conversely, if the employee does not fulfill the duties assigned to him, the employer can:

• consider the employee has not passed the probationary period;
• recognize him as inappropriate for the position held;
• punish for failure to fulfill obligations that resulted in damage to the employer.

The job description, as a rule, is developed by the head of the department in which the employee works in the corresponding position. For it to take effect, it must be approved by the head of the enterprise. And in order to be able to ask the employee about it, he must be familiarized with its content, get his signature (either under the text of the instruction itself, or in a separate magazine) and give him a copy of the document.

What to include in the job description

Based on the meaning of this document, it should contain:

• requirements for the required qualifications of the employee;
• the place of the employee in the structure of the unit (his subordination to him);
• a specific list of functions that the employee will perform;
• the rights and responsibilities of the employee.

The job description must be made sufficiently detailed, describing in it all the functions of an employee holding a specific position. The instruction can be 1 for several workers if they perform the same functions. This is not often the case in accounting. The specifics of accounting work requires the distribution of all the functions of the accounting department among its employees, so there is practically no absolute coincidence of responsibilities.

In fact, for each area of ​​work in the accounting department, its own instruction is developed, taking into account the peculiarities of the work front entrusted to a particular specialist.

When listing the requirements for the qualifications of an employee, you can use the descriptions related to the specialty "accountant" from the following documents:

• Qualification reference book of positions of managers, specialists and other employees, approved by the decree of the Ministry of Labor of the Russian Federation of 21.08.1998 No. 37;
• professional standard "Accountant", approved by order of the Ministry of Labor of the Russian Federation dated December 22, 2014 No. 1061n.

IMPORTANT!From 01.07.2016 the professional standard "Accountant" became mandatory for use in state and municipal institutions and organizations with a share of state participation of more than 50% (clause 1 of article 4 of the Law "On Amendments to Labor Code... "dated 02.05.2015 No. 122-FZ). So it is necessary to select personnel and distribute responsibilities in the accounting departments of these organizations taking into account mandatory requirements to the skill level of employees.

Instruction form

The job description does not have a legally established form. She refers to internal documents enterprises and is compiled according to the standards developed there. It is obligatory to approve it by the head of the enterprise. The text of the instruction may end with the signature of its developer (with a transcript) and records of the familiarization of workers.

Despite the fact that the areas of work in the accounting department (and therefore the instructions describing the job duties) are usually individual and intended for a single employee, the same instructions can be used when changing personnel. It will serve not only to inform the new employee about his duties, but also to select candidates for the existing vacancy, because it will establish all the necessary requirements for education, experience, knowledge and skills.

One possible sample job description that you can use for development own version instructions for an accountant of a budgetary institution are available on our website.

Outcomes

The job description, while not being a document that is required by the current legislation of the Russian Federation, is nevertheless very important for both the employer and the employee, since it defines the main subject of the employment agreement - the labor function.

APPROVED
General manager
Surname I.O.________________
"________"_____________ ____ G.

1. General Provisions

1.1. The chief accountant belongs to the category of managers.
1.2. The chief accountant is appointed and dismissed by order general director companies.
1.3. The chief accountant reports directly to the general director.
1.4. During the absence of the chief accountant, his rights and responsibilities are transferred to his deputy, in his absence - to another official, which is announced in the order for the organization.
1.5. A person who meets the following requirements is appointed to the position of chief accountant: education - higher professional, experience of financial and accounting work, including in managerial positions, at least 5 years.
1.6. The chief accountant should know:
- legislation on accounting;
- regulatory materials of higher, financial and control and auditing bodies on the organization of accounting and reporting, as well as on the financial and economic activities of the enterprise;
- civil law, financial, tax and business legislation;
- regulations and instructions for the organization of accounting at the enterprise, the rules for its conduct;
- the procedure for registration of operations and the organization of document flow in accounting areas;
- forms and procedure for financial settlements;
- methods of economic analysis of the economic and financial activities of the enterprise, identification of on-farm reserves;
- the procedure for acceptance, posting, storage and spending of funds, inventory and other valuables;
- rules for taking inventory of property and liabilities;
- the procedure and terms for drawing up accounting, tax, statistical reporting.
1.7. The chief accountant is guided in his activities:
- legislative acts of the Russian Federation;
- Company Charter, Internal Labor Regulations, other regulations companies;
- orders and orders of the management;
- this job description.
1.8. The chief accountant is prohibited from accepting for execution and execution of documents on transactions that contradict the legislation. In case of disagreement between the head of the organization and the chief accountant on the implementation of certain business operations, documents on them can be accepted for execution with a written order of the head of the organization, who bears full responsibility for the consequences of such operations.

2. Functional responsibilities

The chief accountant performs the following job duties:
2.1. Supervises the employees of the organization's accounting department.
2.2. Coordinates the appointment, dismissal and transfer of financially responsible persons of the organization.
2.3. Leads the work on the preparation and adoption of a working chart of accounts, forms of primary accounting documents used to formalize business transactions for which standard forms are not provided, the development of forms of documents for internal accounting financial statements organizations.
2.4. Coordinates with the director the direction of spending funds from the organization's ruble and foreign currency accounts.
2.5. Implements economic analysis economic and financial activities of the organization according to accounting and reporting data in order to identify on-farm reserves, prevent losses and non-productive costs.
2.6. Participates in the preparation of system events internal control, preventing the formation of shortages and illegal spending of funds and inventories, violations of financial and economic legislation.
2.7. Together with the head of the organization or authorized persons, he signs documents that serve as the basis for the acceptance and issuance of funds and inventories, as well as credit and settlement obligations.
2.8. Monitors compliance with the procedure for processing primary and accounting documents, settlements and payment obligations of the organization.
2.9. Monitors compliance with the established rules and timing of the inventory of cash, inventory, fixed assets, settlements and payment obligations.
2.10. Supervises the collection in deadlines accounts receivable and repayment accounts payable, compliance with payment discipline.
2.11. Controls the legality of writing off shortfalls, receivables and other losses from accounting accounts.
2.12. Organizes the timely reflection on the accounts of the accounting of transactions related to the movement of property, liabilities and business transactions.
2.13. Organizes the accounting of income and expenses of the organization, execution of cost estimates, sales of products, performance of works (services), results of economic and financial activities of the organization.
2.14. Organizes audits of the organization of accounting and reporting, as well as documentary audits in the structural divisions of the organization.
2.15. Provides the preparation of reliable reporting of the organization on the basis of primary documents and accounting records, its submission on time to reporting users.
2.16. Ensures the correct calculation and timely transfer of payments to the federal, regional and local budgets, contributions to state social, medical and pension insurance, the implementation of timely settlements with counterparties and wages.
2.17. Develops and implements activities aimed at strengthening financial discipline in the organization.

3. Rights

The chief accountant has the right to:
3.1. Establish job responsibilities for employees subordinate to him.
3.2. Establish a procedure for documenting operations and submitting them to the accounting department, which is mandatory for all departments and services of the organization required documents and information. (Lists officials, who are responsible for drawing up primary documents and who are granted the right to sign them, are agreed with the chief accountant.)
3.3. Agree on appointments, dismissals and transfers of financially responsible persons.
3.4. Review and endorse contracts and agreements concluded by the organization.
3.5. To demand from the heads of departments, if necessary, and from the head of the organization, to take measures to strengthen the safety of the organization's property, to ensure correct organization accounting and control.
3.6. Check in the structural divisions of the organization compliance with the established procedure for acceptance, posting, storage and spending of funds, inventory and other valuables.
3.7. To act on behalf of the organization's accounting department, to represent its interests in relations with other structural divisions of the organization and other organizations on financial, economic and other issues.
3.8. Submit proposals for improving the activities of the accounting department for consideration by the management of the organization.

4. Responsibility

The chief accountant is responsible for:
4.1. For non-fulfillment and / or untimely, negligent fulfillment of their duties.
4.2. For non-compliance with the current instructions, orders and orders for the preservation of commercial secrets and confidential information.
4.3. For violation of the rules of internal labor regulations, labor discipline, safety regulations and fire safety.

The rights, duties, responsibilities included in the job descriptions of the chief accountant of a budgetary institution are not much different from those that are presented to specialists of private firms. More details about the content of the document - in the article material!

From the article you will learn:

The main provisions in the job descriptions of the chief accountant of a budgetary institution

A budgetary institution is an organization whose activities are financed in whole or in part at the expense of the state or municipal budget. For these institutions, accounting plays an important role, thanks to which rational spending of funds is possible. An employee applying for the position of an accountant gets acquainted with the instructions containing information that regulates his activities.

Don't miss: the main material of the month from the leading specialists of the Ministry of Labor and Rostrud

A complete directory of job descriptions for all industries.

The qualification requirements for employees holding the position of chief accountant are established " Qualification handbook positions of managers, specialists and other employees ", approved by the Decree of the Ministry of Labor of Russia dated 21.08.1998 N 37 and professional standard "Accountant".

Download related documents:

V job descriptions the chief accountant of a budgetary institution is told that the employee belongs to the category of specialists, therefore, certain requirements are imposed on his professionalism and education. If the employee does not meet them, it is not possible to take him to the position. At the same time, in private organizations, seniority and education are considered individually, and the employer can decide on the appointment independently.

For the position of a “regular” accountant, the Qualification Handbook establishes categories.

The employee is appointed to the position, as well as dismissed from it, through the issuance of an order by the head. The employee obeys the instructions of the chief specialist of the finance department. In this case, the work is guided by: job description chief accountant of a budgetary institution 2017, working group regulations, briefing, as well as financial regulations.

An accountant should know:

1. content of the body of laws and legal documents which proclaim activities with finances;
2. targeted as well as strategic organizational progress;
3. methodology financial management;
4. profile focus, internal structural diagram;
5. the political component of finance, strategic decisions on their implementation;
6. the process of streamlining the methods of paperwork;
7. how to adhere to the transparency of transactions accompanied by the dynamics of funds;
8. plan and accounting correspondence;
9. methods of analytical research of the organization's economy;
10. rules for handling papers of the accounting department;
11. legal norms of labor protection.

Job description an accountant in a budgetary institution regulates the skills and abilities that are mandatory for the performance of labor functions. List of requirements to education, experience, level of knowledge can be expanded in a number of organizations, if it is required for effective work enterprises. If professional standards are provided, the paragraphs of the job description are developed taking into account them.

In the absence chief accountant at the workplace, for example, during the period of annual paid or additional unpaid leave, being on sick leave, his duties are shifted to another specialist. Usually it is played by second accountant... All duties, rights and responsibilities apply to him.

Job description of the chief accountant of a school or other budgetary institution: sample 2017

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Labor functions in the job description of an accountant of a budgetary institution 2017

The job description of an accountant of a budgetary institution in 2017 includes those labor functions that are performed in a particular organization. Since the field of activity is different, different information may be indicated in the document. The employer can both expand responsibilities, and narrow them down, adjust at your own discretion.

Accounting employee of a budgetary institution:

• performs work activities related to the accounting of various property transactions;
• is a participant in the creation and timely organization of various events aimed at disciplinary financing;
• accepts and controls the documentation in its primary form, as well as prepares it for the account;
• notes transactions on the accounts, accompanied by the dynamics of funds and other values;
• carries out accrual and transfer transactions for taxes;
• develops accounting plans used for the purpose of accounting registration of operational actions;
• participates in methodological development additional methods of accounting and technological processing of information;
• acts as a participant in the analytical analysis of the organization's economy in accordance with the accounting data in order to detect internal cash reserves;
• prepares information data for the purpose of creating reports, monitors the inviolability of accounting documentation, makes their registration in accordance with the order established in the organization for the purpose of further transfer to the archive;
• generates and stores the database of the accounting department, corrects it in a timely manner;
• implements management instructions.

Job instructions chief accountant budget institution reflect labor duties affecting all areas of the enterprise. Since the specialist completely controls them, he can make decisions about the introduction economy mode, which are coordinated with the higher leaders.

Rights and responsibility in the job description of the chief accountant of a budgetary institution 2017

An employee has the right to make any decisions independently if they relate to working with finances, and are also within the scope of his competence. At the same time, he can contact the head, make suggestions regarding the optimization of work, the movement of funds.

Job description chief accountant budget institution 2017 includes the possibility of signing service documentation affecting the working activities of the group, as well as participation in activities based on the review of the effectiveness of the activities. In addition, the specialist can provide all the requested information to the regulatory authorities.

The job description of an accountant in a budgetary institution includes responsibility for the following violations:

1. failure to comply with orders and instructions emanating from the management;
2. disclosure of information representing trade secret;
3. inappropriate performance of duties or their use for personal purposes;
4. non-compliance with the charter, current regulations, etc.

In case of violation existing laws, embezzlement of property, carrying out dubious transactions, hiding taxes and under many other circumstances, the accountant bears not only administrative but also criminal liability.

The job descriptions of the chief accountant of a budgetary institution can be developed independently, but in order to avoid mistakes, it is recommended to use type sample, in which you need to make the necessary adjustments. It should be noted separately that if changes were made to the document, a specialist must be familiarized with them against signature. Otherwise, the rights of the employee are violated.

We bring to your attention a typical example of a job description of a chief accountant, a sample of 2017. Job description of the chief accountant should include the following sections: general position, duties of the chief accountant, the rights of the chief accountant, responsibility of the chief accountant.

The job description of the chief accountant should reflect the following points:

Responsibilities of the chief accountant

1) Job responsibilities. Organizes the work on setting up and maintaining the accounting of the organization in order to ensure that interested internal and external users receive a complete and reliable information about its financial and economic activities and financial position. Forms, in accordance with the legislation on accounting, an accounting policy based on the specifics of business conditions, structure, size, industry and other features of the organization's activities, which allows timely receipt of information for planning, analysis, control, assessment of the financial position and results of the organization's activities. Leads the work: on the preparation and approval of the working chart of accounts of accounting, containing synthetic and analytical accounts, forms of primary accounting documents used to formalize business transactions, forms of internal financial statements; to ensure the procedure for the inventory and assessment of property and liabilities, documentary evidence of their presence, condition and assessment; on the organization of the system of internal control over the correctness of registration of business transactions, compliance with the order of document flow, technology for processing accounting information and its protection from unauthorized access. Leads the formation information system accounting and reporting in accordance with the requirements of accounting, tax, statistical and management accounting, ensures the provision of the necessary accounting information to internal and external users.

The chief accountant should know

2) The chief accountant in the performance of his duties should know: accounting legislation; fundamentals of civil law; financial, tax and business legislation; regulatory and methodological documents on the organization of accounting and reporting, economic and financial activities of the organization; regulations and instructions on the organization of accounting, rules for its conduct; codes of ethics professional accountant and corporate governance; profile, specialization and structure of the organization, strategy and prospects for its development; tax, statistical and management accounting; the procedure for registering accounting transactions and organizing document flow by accounting areas, writing off shortages, accounts receivable and other losses from accounting accounts, accepting, posting, storing and spending money, inventory and other valuables, conducting audits; forms and procedure for financial settlements; conditions of taxation of legal entities and individuals; rules for conducting inventories of funds and inventories, settlements with debtors and creditors, conducting inspections and documentary audits; the procedure and terms for drawing up accounting balances and reporting; modern reference and information systems in the field of accounting and financial management; methods of analysis of the financial and economic activities of the organization; rules for storing accounting documents and protecting information; advanced domestic and Foreign experience organization of accounting; economy, organization of production, labor and management; basics of production technology; labor legislation; labor protection rules.

3) Qualification requirements... Higher professional (economic) education and work experience in accounting and finance, including in management positions, at least 5 years.

1. General Provisions

1. The chief accountant belongs to the category of managers.

2. A person with a higher professional (economic) education and experience in accounting and financial work, including in managerial positions, at least 5 years, is appointed to the position of chief accountant.

3. The chief accountant is appointed and dismissed by the director of the organization. Reception and delivery of cases upon the appointment and dismissal of the chief accountant are drawn up by an act after checking the status of accounting and reporting.

4. The chief accountant should know:

• accounting legislation;
• fundamentals of civil law;
• financial, tax and business legislation;
• regulatory and methodological documents on the organization of accounting and reporting, economic and financial activities of the organization;
• regulations and instructions on the organization of accounting, rules for its conduct;
• codes of ethics for professional accountants and corporate governance;
• profile, specialization and structure of the organization, strategy and prospects for its development;
• tax, statistical and management accounting;
• the procedure for registering accounting transactions and organizing workflow for accounting areas, writing off shortages, receivables and other losses from accounting accounts, accepting, posting, storing and spending money, inventory and other valuables, conducting audits;
• forms and procedure for financial settlements;
• conditions of taxation of legal entities and individuals;
• rules for conducting inventories of cash assets, settlements with debtors and creditors, conducting inspections and documentary audits;
• the procedure and terms for drawing up accounting balances and reporting;
• modern reference and information systems in the field of accounting and financial management;
• methods of analysis of the financial and economic activities of the organization;
• rules for storing accounting documents and protecting information;
• advanced domestic and foreign experience in organizing accounting;
• economy, organization of production, labor and management;
• basics of production technology;
• labor legislation;
• rules and norms of labor protection, safety, industrial sanitation and fire protection.

5. In his activities, the chief accountant is guided by:

• legislation of the Russian Federation,
• The charter of the organization,
• orders and orders of the director of the organization,
• this job description,
• The internal labor regulations of the organization.

6. The chief accountant reports directly to the director of the organization, _____. (indicate position)

7. During the absence of the chief accountant (business trip, vacation, illness, etc.), his duties are performed by a deputy (in the absence of such, a person appointed in accordance with the established procedure), who acquires the corresponding rights and is responsible for the performance of the duties assigned to him.

2. Responsibilities of the chief accountant

1. Organizes work on setting up and maintaining accounting of the organization in order to obtain complete and reliable information about its financial and economic activities and financial position by interested internal and external users.

2. Forms, in accordance with the legislation on accounting, an accounting policy based on the specifics of business conditions, structure, size, industry and other features of the organization's activities, allowing timely receipt of information for planning, analysis, control, assessment of the financial position and results of the organization.

3. Leads the work:

• on the preparation and approval of the working chart of accounts of accounting, containing synthetic and analytical accounts, forms of primary accounting documents used to formalize business transactions, forms of internal financial statements;
• to ensure the procedure for the inventory and assessment of property and liabilities, documentary evidence of their presence, compilation and assessment;
• on the organization of the system of internal control over the correctness of registration of business transactions, compliance with the order of document flow, technology for processing accounting information and its protection from unauthorized access.

4. Supervises the formation of an information system of accounting and reporting in accordance with the requirements of accounting, tax, statistical and management accounting, ensures the provision of the necessary accounting information to internal and external users.

5. Organizes work on maintaining accounting registers based on the use of modern information technologies, progressive forms and methods of accounting and control, execution of cost estimates, accounting of property, liabilities, fixed assets, inventories, cash, financial, settlement and credit transactions , costs of production and circulation, sale of products, performance of works (services), financial results activities of the organization.

6. Provides timely and accurate reflection on the accounts of business transactions, movement of assets, formation of income and expenses, fulfillment of obligations.

7. Provides control over the observance of the order of registration of primary accounting documents.

8. Organizes Information Support management accounting, production cost accounting, preparation of cost estimates for products (works, services), accounting by centers of responsibility and business segments, formation of internal management reporting.

• timely transfer of taxes and fees to the federal, regional and local budgets, insurance contributions to state off-budget social funds, payments to credit institutions, funds for financing capital investments, repayment of loan arrears;
• control over the expenditure of the wage fund, the organization and correctness of calculations for the remuneration of employees, the conduct of inventories, the procedure for maintaining accounting, reporting, as well as conducting documentary audits in the divisions of the organization.

10. Takes part in the financial analysis and the formation of tax policy on the basis of accounting and reporting data, in the organization of internal audit; prepares proposals aimed at improving the financial performance of the organization, eliminating losses and non-productive costs.

11. Work to ensure compliance with financial and cash discipline, cost estimates, legality of writing off shortages, accounts receivable and other losses from accounting accounts.

12. Participates in the preparation of documents for shortages, illegal spending of funds and inventories, controls the transfer, if necessary, of these materials to investigative and judicial authorities.

13. Provides the preparation of a report on the execution of budgets of funds and cost estimates, preparation of the necessary accounting and statistical reporting, their submission in the prescribed manner to the relevant authorities.

14. Ensures the safety of accounting documents and their submission in the prescribed manner to the archive.

15. Provides methodological assistance to heads of departments and other employees of the organization on accounting, control, reporting and analysis of economic activities.

16. Supervises the employees of the accounting department, organizes work to improve their qualifications.

3. Rights of the chief accountant

The chief accountant has the right to:

1. To act on behalf of the organization's accounting department, to represent its interests in relations with other structural divisions of the organization and other organizations on economic, financial and other issues.

2. Submit to the director of the organization proposals for improving his activities.

3. Request from structural units organizations and independent professionals the necessary information.

4. Submit to the director of the organization:

• ideas about the appointment, relocation and dismissal of accounting employees,
• proposals on the encouragement of distinguished workers, on bringing to material and disciplinary responsibility violators of production and labor discipline.

5. Independently conduct correspondence with the structural divisions of the organization, as well as other organizations on issues that are within the competence of the accounting department and do not require a decision by the director of the organization.

6. Require the director of the organization and the heads of structural divisions of the organization to provide assistance in the performance of the chief accountant of the duties and rights provided for by this job description.

• with the heads of all structural divisions on the financial and economic activities of the organization.
• with the personnel department - on the selection, admission, dismissal, relocation of materially responsible persons and employees of the structural unit headed by him.

4. Responsibility of the chief accountant

1. The chief accountant is responsible in the following cases:

2. For improper performance or non-performance of their official duties provided for by this job description - within the limits established by the labor legislation of the Russian Federation.

3. For offenses committed in the course of their activities - within the limits established by the current administrative, criminal and civil legislation of the Russian Federation.

4. For causing material damage to the organization - within the limits established by the current labor and civil legislation of the Russian Federation.