Job responsibilities of an accountant for primary documentation

The staffing table may indicate several accountants (without defining the direction of activity). This means that when hiring an accountant for primary documentation, you need to provide a description of his activities (identify the service area) and outline all the responsibilities.

In order to competently and effectively organize work with primary documentation and outline the terms of reference and responsibilities of a specialist in this field, the company’s management must do the following:

• provide in the staffing table of the enterprise a sufficient number of accountants so that it is possible to hire the necessary employees, including a specialist who deals with primary accounting documents;
• develop a job description for an accountant based on primary documentation indicating all his job responsibilities and familiarize the specialist with it;
• in the order for admission (transfer) to work, indicate the service area.

The employee must sign the employment order and job description. This confirms that he is familiar with his responsibilities.

Who can apply for the position of primary documentation accountant?

When selecting a specialist for the vacancy of an accountant based on primary documentation, the employer should pay attention to the following:

• the applicant has a diploma of education in the specialty “accounting, analysis and audit”;
• the applicant has a diploma of education in the specialty “economist” or “finance and credit” and a requalification document received upon completion of accounting courses;
• The applicant’s work experience is at least one year, as well as his experience working with primary documentation;
• the applicant’s knowledge of the regulatory legal framework of the Russian Federation on accounting issues;
• efficiency, communication skills, attentiveness, accuracy, perseverance, etc.;
• PC knowledge level - confident or advanced user.

The company's management has the right to independently supplement the list of requirements for the applicant depending on the specifics of the enterprise's activities, but all responsibilities must certainly be specified in the job description.

Knowledge required for work

What points should the specialist in question learn during the entire training period? There is a certain list of documents and regulations, the need to know which is the responsibility of an accountant for primary documentation. What can be included here? This is what the special job description prescribes:

• list of basic accounting terms and concepts;
• all necessary materials, manuals and recommendations;
• charters of the organization in which the specialist works;
• internal rules of the enterprise;
• orders and instructions from management (including those issued periodically);
• job description;
• safety precautions and labor protection.

The employee must not only have good knowledge of all the presented provisions, but also be able to competently apply them in practice. Simply put, an accountant should never make mistakes anywhere. Any, even the smallest mistake in a specialist’s work can lead to the most dire consequences.

Job description of an accountant for primary documentation

One of the personnel documentation documents is the job description. This local act plays a significant role in the organization of labor at any enterprise. It is possible to distribute responsibilities between accounting employees only with the help of it.

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So, the job description of a primary documentation specialist must specify the service area and all the job duties that the employee will perform during the work process. It is also necessary to indicate the immediate supervisor, that is, the person who checks the results of work and controls the performance of duties. Most often this is the chief accountant or his assistant.

In addition, the job description of an accountant based on primary documentation must contain information about what he should be guided by in the process of work (regulatory framework, methodological material, recommendations, etc.). It is also necessary to indicate the skills, qualifications and theoretical knowledge that a specialist must have, because the quality of the work he performs directly depends on this. Another mandatory point is a description of the liability to which an employee may be held for poor performance or failure to fulfill duties.

Correcting errors in primary documentation

Article 9 of the Law “On Accounting” prohibits correcting errors in accounting data, however, it happens that an error was still made, and now there is nothing left but to correct it correctly. Errors based on their causes are divided into three types:

• those that arose due to the illiteracy of the accountant;
• which resulted from the careless attitude of an accounting employee;
• arising due to a malfunction of computer equipment.

Sequence of actions when correcting an error in a PD:

1. Cross out the incorrect entry with a thin line so that it is visible;
2. Write above the correction what needs to be written down;
3. Mark “Corrected to believe” in the fields of the form;
4. Leave the signature of the responsible employee, surname and initials;
5. Indicate the date of correction.

Job and functional responsibilities of an accountant for primary documentation

In order to competently prepare documentation, record it and work with the company’s clients, a primary specialist needs to know the following elements of the regulatory framework:

• the legislative framework of the Russian Federation regarding accounting, namely the main provisions of Federal Law No. 402 of December 6, 2011, accounting provisions;
• methodological recommendations, directions, instructions, comments and letters from authorized departments;
• standards and rules developed by the organization itself (accounting policies, charter, internal regulations, safety precautions, job descriptions, labor protection and any other working documents);
• rules for working with clients and counterparties;
• rules for conducting an inventory and generating a report on it;
• rules for working with PCs, software and hardware necessary for maintaining and recording primary documentation;
• rules for the formation of accounting entries and a chart of corresponding accounts;
• samples, blanks and forms of primary documentation and methods for their modification depending on the specifications of the enterprise and in accordance with the legislation of the Russian Federation;
• basic rules of office work.

A good specialist must have not only a large amount of knowledge, but also the ability to apply it in practice at the right time. In addition, one of the most important qualities of any accountant is attentiveness. After all, any mistake, even the most insignificant, can lead to irreversible consequences.

The work of an accountant with primary documentation involves a large number of responsibilities, and depending on the specifics of the enterprise’s activities, they may change, because management has the right to independently supplement them. But still, here is a list of responsibilities that is similar for all such specialists.

So, in the job description of a primary care specialist you can find the following points:

• Carrying out all business operations within the designated service area.
• Work with accompanying documents, their receipt, registration, accounting.
• Working with appropriate software, processing information and entering data into it.
• Development and addition of document forms, their execution - if necessary.
• Identification of violations in the primary document flow schedule and the procedure for submitting the necessary documents to the accounting department for its maintenance. Informing the manager about this.
• Participation in inventory taking. As a rule, this specialist becomes a member of the commission, provides the necessary archival data and generates a report based on the results of the inventory.
• Preparation of documents for submission to the archive.

In addition, the job description of a primary accountant can include the obligation to provide requested sets of documents by fiscal or other inspection authorities, analysis of information related to the work activity of this specialist, and many other functions at the discretion of management.

Requirements for filling out primary documentation in accounting

When filling out any document, you must provide the following information: details:

• document's name
• date of completion of the document
• name of the company (supplier, contractor, buyer)
• Current account number, bank details (if necessary)
• name of a business transaction expressed in quantitative composition and monetary value
• indication of full name officials who have the right to draw up and sign a document
• personal signature of each responsible person
• seal or stamp impression

The absence of one of the above details on a document does not give the right to consider the document valid.

Sample of primary accounting documentation - advance report.

Types of primary documents

• Cash orders - confirm the movement of money in the cash register of the enterprise.
• Bank statement – ​​indicates the movement of money in the company’s current account.
• Receipts – confirm payment of services and taxes, purchase of goods in cash.
• Payment order – confirms payment to suppliers and contractors by bank transfer.
• Advance report – drawn up when cash is issued to the account.

When filling out the report, other primary documents are attached to it: receipts for payment for hotel accommodation (for business travelers), travel tickets, sales receipts for the purchase of low-value wearable items, stationery

• Sales receipt – confirms the purchase of goods and payment for services. Must meet the requirements: the check must be issued through an electronic cash register registered with the tax office and have a fiscal number.
• Invoice – confirms the release of goods. The name of the product, quantity, price and amount are indicated. Several names of goods are allowed in the form of one consignment note.
• Consignment note – gives permission for the transportation and delivery of goods and cargo. In addition to the name of the goods, their quantity, price and amount, the invoice indicates the make and number of the car, the name of the driver, and the route of delivery of the goods.
• Invoice – a document indicating the bank details of the supplier or contractor, a list of goods or services, and the amount of payment.

It is a one-time document corresponding to one specific business transaction. Primary documents are attached to the invoice: an estimate for the work, a contract, a cost estimate, an invoice for the goods.

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Sample of a primary document - cash order.

• Time sheet – records hours worked by each employee during the month
• Payroll – payroll sheet.
• Payroll – a payroll statement.
• Payroll - combines the calculation and payment of wages in 1 document, compiled on the basis of the Time Sheet.

Standard accounting source documents cannot be changed at the request of enterprise managers.

But each enterprise has the right to develop and apply its own documentation in accordance with the specifics of its activities.

The list of standard primary documents indicates the main types of documents that are used in almost all enterprises. There are many types of primary documents, these include various cards for accounting for fixed assets, equipment and accessories, costing cards and estimates, without which general accounting is simply impossible.

Personal personnel records, questionnaires and personal files also refer to primary personnel documents.

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Rights and responsibilities of an accountant regarding primary documentation

Any accountant works with inventory items, which only increases his share of responsibility.

Let's talk about the main types of sanctions imposed on a specialist for violations in the course of work:

1. Disciplinary . This type of liability may arise for violation of labor discipline (absenteeism, tardiness, etc.). In this case, the employee can be punished with a fine, reprimand, deprivation of bonus, etc.
2. Material . May occur in the event of damage to the organization's property. That is, what is considered here is a real decrease in property or deterioration in its condition. The fine in this case depends on the amount of damage; the employee is obliged to fully compensate for the damage.
3. Administrative . Such liability may arise in case of failure to comply with the deadlines for submitting tax reports. Depending on the scale of the violation, a fine is imposed on the employee.
4. Criminal . It provides for fines and imprisonment depending on the crime committed in the performance of work duties.

Rules for working with incoming documentation

When working, follow these steps:

Primary accountant: pros and cons of the profession

Each profession is unique in its own way and has both pros and cons. This question is very subjective, because there are so many people, so many opinions. If someone likes concentrated work with numbers, then another likes surgery or cosmetology. It is quite difficult to highlight the advantages and disadvantages of working with the “primary”, but we will try to do it.

So, the disadvantages of this profession include:

• When applying for a job, the applicant must provide a large number of documents confirming his professional skills (educational diploma, certificates of completion of computer courses, advanced training courses, and many others).
• The average salary level for primary documentation accountants in the country is not too high, despite the complexity of this profession.
• Large amount of responsibilities.

The advantages of this profession include: demand (there are always not enough good specialists); comfortable working conditions (as a rule, accountants work in a bright and clean room); career prospects. And this is only a small part of the possible benefits. Surely every specialist will find many advantages for himself in this profession.

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Second group of responsibilities

The job responsibilities of a primary documentation accountant are quite extensive. They also include:

• participation in inventory work (sometimes it is necessary to be a member of the inventory commission);
• timely and high-quality development of activities aimed at improving the efficiency of the organization;
• working with such types of documents as written agreements and contracts, acts of services rendered or work performed, interim acts, certificates of prices and costs, invoices, sales or cash receipts, tickets and much more.

All the most basic functions and responsibilities of an accountant for primary documentation were mentioned above.