| [organizational and legal form, name of organization, enterprise] | I approve [position, signature, full name of the manager or other official authorized to approve the job description] [day month Year] M.P. |
Job description of the chief accountant [name of organization, enterprise, etc.]
This job description has been developed in accordance with the provisions of the Labor Code of the Russian Federation, as well as other regulations governing labor relations in the Russian Federation.
II. Functions
The chief accountant is assigned the following functions:
2.1. Management of accounting and reporting at the enterprise.
2.2. Formation of accounting policies with the development of measures for its implementation.
2.3. Providing methodological assistance to employees of enterprise departments on accounting, control and reporting issues.
2.4. Ensuring the preparation of salary calculations, accruals and transfers of taxes and fees to budgets of various levels, payments to banking institutions.
2.5. Identification of on-farm reserves, implementation of measures to eliminate losses and unproductive costs.
2.6. Introduction of modern technical means and information technologies.
2.7. Monitoring the timely and correct execution of accounting documentation.
2.8. Ensuring healthy and safe working conditions for subordinate performers, monitoring their compliance with the requirements of legislative and regulatory legal acts on labor protection.
By the way
| Qualification reference book for positions of managers, specialists and other employees, approved. Resolution of the Ministry of Labor of Russia dated August 21, 1998 No. 37, contains a list of qualification requirements for the position of chief accountant of any organization - this is a higher professional (economic) education and at least five years of experience in accounting and financial work, including in management positions. At the same time, clause 10 “General Provisions” of the Qualification Handbook states that persons who do not have special training or work experience established by the qualification requirements, but have sufficient practical experience and perform efficiently and fully the job duties assigned to them, upon recommendation The certification commission, as an exception, can be appointed to the appropriate positions in the same way as persons with special training and work experience. The qualification directory is not a normative legal document; it is only advisory in nature for organizations in various sectors of the economy, regardless of ownership and organizational and legal forms (clause 2 of the resolution of the Ministry of Labor of Russia dated August 21, 1998 No. 37). From January 1, 2013, the specified provisions of the Qualification Handbook cannot be applied to the position of chief accountant of socially significant companies, since they do not comply with the norms of Part 4 of Art. 7 of the Accounting Law. |
In addition, the following were published:
- Regulations on the certification of Associate members of the Institute of Professional Accountants and Auditors of Russia applying for a qualification certificate of a professional accountant, approved. by decision of the Presidential Council of the Institute of Professional Accountants and Auditors of Russia (minutes No. 12/-05 of December 21, 2005);
- Regulations on the certification of Associate Members of the Institute of Professional Accountants and Auditors of Russia applying for a qualification certificate of a reserve professional accountant, approved. by decision of the Presidential Council of the Institute of Professional Accountants and Auditors of Russia (Minutes No. 12/-05 of December 21, 2005).
Currently, many accountants have passed (and continue to pass) qualification exams, are (become) members of the Institute of Professional Accountants and Auditors of Russia (IPB Russia), and regularly improve the level of their professional training.
However, the presence of a qualification certificate of a professional accountant has not received a legally defined status. The Accounting Law does not impose such requirements on chief accountants of either socially significant or ordinary companies.
We believe that when posting vacancies and in application forms for applicants for the position of chief accountant, you can indicate that the presence of a qualification certificate of a professional accountant is welcomed as an additional factor in assessing the professional training of a specialist. Just as in such cases, it is welcome to have diplomas from accounting certification programs according to international standards - IFRS DipIFR, CPA, ACCA, CMA, etc.
III. Job responsibilities
To perform the functions assigned to him, the chief accountant of the enterprise is obliged to:
3.1. Organize accounting of economic and financial activities and control over the economical use of material, labor and financial resources, and the safety of the enterprise’s property.
3.2. Formulate an accounting policy in accordance with accounting legislation, based on the structure and characteristics of the enterprise’s activities, the need to ensure its financial stability.
3.3. Organize accounting of property, liabilities and business transactions, incoming fixed assets, inventory and cash, execution of cost estimates, performance of work (services), results of financial and economic activities of the enterprise, as well as financial, settlement and credit transactions, timely reflection on accounting accounts of transactions related to their movement.
3.4. Monitor compliance with the procedure for preparing primary and accounting documents, settlements and payment obligations, spending the wage fund, conducting inventories of fixed assets, inventory and cash, checking the organization of accounting and reporting, as well as documentary audits in the divisions of the enterprise (branches ).
3.5. Take measures to prevent shortages, illegal spending of funds and inventory, violations of financial and economic legislation.
3.6. Ensure the legality, timeliness and correctness of the execution of documents, work (services) performed, payroll calculations, correct calculation and transfer of taxes and fees to the federal, regional and local budgets, insurance contributions to state extra-budgetary social funds, payments to banking institutions, funds for financing capital investments, repaying bank loan debts on time, as well as deductions for material incentives for enterprise employees.
3.7. Participate in the preparation of materials on shortages and thefts of funds and inventory items, control the transfer, if necessary, of these materials to investigative and judicial authorities.
3.8. Lead the work on the preparation and adoption of a working chart of accounts, forms of primary accounting documents used for registration of business transactions for which standard forms are not provided, development of forms of internal accounting documents, as well as ensuring the procedure for conducting inventories, monitoring the conduct of business transactions, compliance with technology processing of accounting information and document flow procedures.
3.9. Participate in conducting an economic analysis of the economic and financial activities of an enterprise based on accounting and reporting data in order to identify on-farm reserves, eliminate losses and unproductive costs.
3.10. Work to ensure strict compliance with staffing, financial and cash discipline, estimates of administrative, economic and other expenses, the legality of writing off shortages, accounts receivable and other losses from accounting accounts, the safety of accounting documents, their execution and delivery in the prescribed manner to the archive.
3.11. Take measures to accumulate financial resources to ensure the sustainability of the enterprise.
3.12. Ensure the rational organization of accounting and reporting at the enterprise on the basis of 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 submission of complete and reliable accounting information about the activities of the enterprise, its property status , income and expenses, as well as the development and implementation of measures aimed at strengthening financial discipline.
3.13. Interact with banks on the placement of available funds on bank deposits (certificates) and the acquisition of highly liquid government securities, control over accounting transactions with deposit and loan agreements, securities.
3.14. Participate 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.
3.15. Ensure the preparation of balance sheets and operational summary reports on income and expenses of funds, the use of the budget, other accounting and statistical reporting, and their submission in the prescribed manner to the relevant authorities.
3.16. Provide methodological assistance to employees of enterprise departments on accounting, control, and reporting issues.
3.17. Manage employees of the company's accounting department.
Meet the accountant
Maintaining accounting records is an obligation for organizations enshrined in law. There are practically no privileges or exemptions from this requirement. Therefore, someone in the company must be responsible for the work of the financial department.
In large companies, accounting work is performed by an entire structural unit. In small ones, one person can handle it. And some institutions even outsource accounting to third-party companies. For example, centralized accounting departments in the public sector and outsourcing companies in a commercial environment.
But regardless of who will do the accounting: a third-party company or a full-time employee, the requirements for accountants are determined by law. Who is an accountant?
An accountant is a responsible employee whose responsibilities include documenting the facts of the financial and economic activities of an organization in accordance with established standards and requirements. In essence, the employee registers the operations and facts of the company’s life in specialized forms of documents (primary documents, books, magazines). And on the basis of accounting registers it compiles reports.
Use a free accountant job description template from ConsultantPlus.
IV. Rights
The chief accountant has the right:
4.1. Represent the interests of the enterprise in relations with other structural divisions of the enterprise and other organizations on financial, economic and other issues.
4.2. Establish job responsibilities for employees subordinate to him, so that each employee knows the range of his duties and is responsible for their implementation. Employees of other departments involved in accounting report to the chief accountant on all issues of organization and maintenance of accounting and reporting.
4.3. Submit proposals for improving economic and financial activities for consideration by the management of the enterprise.
4.4. Sign and endorse documents within your competence.
4.5. Receive in a timely manner from the heads of the enterprise departments (specialists) information and documents (orders, instructions, contracts, estimates, reports, standards, etc.) necessary to perform their job duties. (For untimely, poor-quality execution and preparation of these documents, delay in transferring them for reflection in accounting and reporting, for the unreliability of the data contained in the documents, as well as for the preparation of documents reflecting illegal transactions, the officials who compiled and signed these documents are responsible ).
4.6. Submit for consideration by the director of the enterprise proposals on the appointment, relocation, dismissal of accounting employees, proposals for their encouragement or the imposition of penalties on them.
4.7. Involve specialists from departments of the enterprise in solving the tasks assigned to it (if this is provided for by the regulations on departments, if not, with the permission of the manager).
4.8. Require the director of the enterprise to provide assistance in the performance of his official duties and rights.
Destination Features
The Labor Code pays special attention to such positions. For example, it determines the special conditions for concluding an employment contract with him. In accordance with Art. 59 of the Labor Code of the Russian Federation, with the chief accountants of organizations of any form of ownership, by agreement of the parties, a fixed-term employment contract can be concluded, and the probationary period (Article 70 of the Labor Code of the Russian Federation) for them can last 6 months, if there are no restrictions.
When hiring an accountant or registering a transfer from another position, you need to issue an Order for Hiring or Transfer. As a rule, in this case, unified forms No. T-1 and No. T-5 are used. In some institutions, an order is additionally drawn up for the appointment of a chief accountant. It seems that the issuance of such an order was caused by the excessive bureaucratic requirements of some banks and electronic platforms, since, in essence, this document repeats the information contained in personnel orders and has no additional value.
V. Responsibility
The chief accountant is responsible for:
5.1. For failure to perform (improper performance) of one’s job duties as provided for in this job description, within the limits determined by the labor legislation of the Russian Federation.
5.2. For offenses committed in the course of carrying out their activities - within the limits determined by the administrative, criminal and civil legislation of the Russian Federation.
5.3. For causing material damage - within the limits determined by labor, criminal and civil legislation of the Russian Federation.
What can you be held criminally liable for?
Chief accountant is a profession for which financial responsibility is provided. Full liability of the employee allows the employer to claim from him the full amount of direct damage caused by him.
The video shows the criminal liability of the chief accountant:
Liability Agreement
When drawing up this agreement, it is necessary that it contains the following points:
- General provisions . This should include generally accepted clauses of the agreement. As a rule, this is the date, place of conclusion of the agreement, information about the parties to the agreement. The document also contains information about what documents were accepted by the chief accountant and what functions were assigned to him. When an accountant’s work involves goods and direct material assets, the contract must contain the corresponding functions.
- Responsibilities of an accountant. This was stated above.
- Employer's responsibilities . Optimal conditions must be created for the chief accountant to fully carry out his activities. The employer undertakes to familiarize his employee with information on how to store documents, how to keep records, sale and transfer of property. After this, the accountant is required to sign as proof that he is familiar with the relevant information.
- A list of cases according to which the chief accountant is responsible for the organization’s property.
- Plan for determining the amount of material damage caused and its return . The accountant has the opportunity to voluntarily compensate for material damage. The amount of compensation is determined taking into account actual losses according to accounting data. If there is a deliberate theft of goods or their damage, then their value is determined in comparable prices for a similar type of property. The chief accountant may not compensate for the amount of damage caused if there is no evidence of his guilt in theft.
- Mandatory information about the parties to the agreement and their addresses.
