Job description of the head of the accounting department. Job description of the head of the department for accounting for the receipt and expenditure of funds - the chief accountant. What are the requirements for a materialist

Approximate job description of the chief

accounting group - chief accountant

1. General Provisions

1.1. This instruction was developed in accordance with the order of the director of the enterprise dated 00.00.0000 N 000 (or other relevant decision - specify specifically).

1.2. The head of the accounting group - the leading accountant (hereinafter referred to as the head of the group) belongs to the category of heads of divisions of the financial department.

1.3. Qualification requirements: higher professional (economic) education and at least 3 years of experience as an accountant of category I.

1.4. The head of the group is appointed to the position and dismissed by the order of the chief accountant on the proposal of the attestation commission of the enterprise.

1.5. In his work, the head of the group should be guided by:

1.5.1. This job description.

1.5.2. Instructions on the financial support of the enterprise.

1.5.3. Regulations on the financial department.

1.5.4. Group rules.

1.5.5. ... (other - specify specifically).

1.6. The team leader must know:

1.6.1. Legislative and regulatory legal acts, resolutions, decrees and decisions of federal, regional and local bodies of state power and administration, as well as regulatory and methodological documents of other governing bodies (authorities) regulating the organization of financial work at the enterprise, the implementation of financial, economic and production economic activity (in the direction of the group's work).

1.6.2. Goals, development strategy and business plan of the enterprise.

1.6.3. Profile, specialization and organizational structure of the enterprise.

1.6.4. Theoretical foundations of financial management.

1.6.5. The financial policy of the enterprise and the strategy for its implementation.

1.6.6. Financial resources management technology, a system of financial methods that ensure the most efficient management of financial flows.

1.6.7. Plan and correspondence accounts.

1.6.8. Organization of document flow in accounting areas.

1.6.9. The procedure for documenting and reflecting on the accounts of accounting operations related to the movement of fixed assets, inventory and cash.

1.6.10. Methods of economic analysis of the economic and financial activities of the enterprise.

1.6.11. The procedure for drawing up financial plans, forecast balances and cash budgets, plans for the sale of products (works, services), profit plans (in the direction of the group).

1.6.12. Financial accounting and reporting standards, accounting.

1.6.13. Computer equipment, communications and communications used in financial work.

1.6.14. Rules and norms of labor protection.

1.6.15. ... (other - specify specifically).

1.7. The head of the group must have the skills and abilities sufficient to effectively perform job duties, including: ... (specify the most important ones specifically).

1.8. The head of the group reports to the head of the financial department.

1.9. All employees of this group are subordinate to the head of the group.

1.10. During the absence of the head of the group, he is replaced by an accountant.

2. Responsibilities

2.1. The group leader must:

2.1.1. Manage the work of the group in accordance with the current legislation and local acts of the enterprise, bearing responsibility for the consequences of the decisions made.

2.1.2. Organize the work of the group, direct its efforts towards the development and improvement of financial work (in the relevant direction), the complete and high-quality fulfillment of tasks by the department as intended.

2.1.3. Provide effective control over the observance by the employees of the group of legislative and other regulatory legal acts, local acts of the enterprise, orders of the director and orders of the chief accountant on financial work.

2.1.4. Organize the work of the group on the basis of the wide use of the latest equipment and technology, progressive methods and techniques for its implementation, scientifically based standards of material, financial and labor costs, best practices in the field of financial management.

2.1.5. At the direction of the head of the department, take part in the preparation of materials necessary for the development and subsequent refinement of the program for the prospective development of the enterprise, as well as in the development of the financial policy of the enterprise and the definition (clarification) of its financial strategy for the coming period.

2.1.6. Conduct a monthly analysis of the status of the work of the group, based on the results of the analysis, prepare proposals for its improvement, submit proposals for consideration by the head of the department.

2.1.7. Participate in the development of draft plans for the work of the department, manage the development of a draft work plan for the group, timely submit it for consideration by the head of the department.

2.1.8. Take comprehensive measures aimed at preparing informed decisions on the work of the group.

2.1.9. Independently, within the powers granted to him by the chief accountant and in cooperation with the heads of other divisions of the department, resolve issues of financial work assigned to the group.

2.1.10. Manage the accounting of property, liabilities and business transactions (accounting for fixed assets, inventories, production costs, sales of products, results of economic and financial activities, settlements with suppliers and customers, as well as for services rendered, etc. .).

2.1.11. Organize the development and implementation by employees of a group of measures aimed at maintaining financial discipline and rational use of resources.

2.1.12. To control the development of primary documentation (in the direction of the group) and its preparation for counting processing.

2.1.13. Ensure proper reflection on the accounts of the operations of the movement of fixed assets (inventory, cash, etc.).

2.1.14. Check accounting cost estimates for products (works, services), identify sources of losses and unproductive costs, prepare proposals for their prevention.

2.1.15. Ensure timely and complete accrual and transfer of taxes and fees to the federal, regional and local budgets, insurance premiums to state off-budget social funds, payments to banking institutions, funds for financing capital investments, wages of workers and employees, other payments and payments, as well as deduction of funds for material incentives for employees of the enterprise.

2.1.16. Participate in the development of a working chart of accounts, forms of primary documents used to process business transactions for which standard forms are not provided, forms of documents for internal financial statements, as well as in determining the content of basic accounting techniques and methods and accounting information processing technology.

2.1.17. Organize the economic analysis of the economic and financial activities of the enterprise by the employees of the group according to accounting and reporting data in order to identify on-farm reserves, implement a savings regime and measures to improve document circulation, develop and implement progressive forms and methods of accounting.

2.1.18. Prepare data (in the direction of the group) for reporting, monitor the safety of accounting documents, ensure their execution in accordance with the established procedure for transfer to the archive.

2.1.19. To exercise control over the performance by the employees of the group of works on the formation, maintenance and storage of a database of accounting information.

2.1.20. Maintain interaction with colleagues in the department in order to ensure maximum efficiency of its activities.

2.1.21. To create conditions for subordinates for highly effective work.

2.1.22. Constantly improve your professional level in the system of corporate training.

2.1.23. Advise the head of the department on financial issues (in the direction of the group's work).

2.1.24. Ensure high-quality preparation and timely provision of reference and reporting materials to the head of the department on the work of the group.

2.1.25. ... (other - specify specifically).

3.1. The head of the group has the right:

3.1.1. Make informed decisions on the work of the group - within the competence granted in accordance with the order of the chief accountant.

3.1.2. Give instructions and instructions to the employees of the group on issues of financial work, demand their timely, complete and high-quality execution.

3.1.3. Participate in the preparation of draft orders (orders) on financial matters.

3.1.4. Sign official (business) documents on the work of the group.

3.1.5. Contact the head of the department with suggestions aimed at improving the work of the group and the activities of the financial department.

3.1.6. Participate in protocol events that address issues of his work, as well as issues of the work of the group.

3.1.7. Require the group's employees to provide timely, complete and high-quality provision of reliable information, including documented information.

3.1.8. Ensure that interested persons (bodies) are provided with information about the state of the group's work, including documented information, in the manner prescribed by law and local acts of the enterprise.

3.1.9. Submit to the head of the department their proposals on the use of incentives and punishments for the employees of the group, provided for by the legislation and local acts of the enterprise, in connection with the proper (improper) fulfillment by them of the requirements and rules of financial work.

3.1.10. ... (other - specify specifically).

4. Relationships by position

4.1. The head of the group carries out organizational and informational interaction:

4.1.1. With the head of the department - on the work of the department.

4.1.2. With the heads of divisions (groups) of the financial department - on issues of interaction with the relevant groups.

4.1.3. With officials (divisions) of financial departments (other similar structures) of other enterprises, organizations and institutions - on issues of mutual interest to the enterprise and third-party enterprises (organizations, institutions).

4.2. ... (other - specify specifically).

5. Responsibility

5.1. The team leader is responsible for:

5.1.1. Violation of the provisions of the governing documents on financial work.

5.1.2. Failure to comply with the orders of the director, orders of the chief accountant, decisions of the head of the financial department.

JOB INSTRUCTIONS FOR THE HEAD OF THE ACCOUNTING DEPARTMENT

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

II. Job Responsibilities

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:
- the 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 the established rules;
- participation in the work on registration of materials on shortages and theft of inventory items and control over the provision of management persons 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 intra-economic 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 within the established time limits; 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. The 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 that 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. 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; acceptance 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 fuels and lubricants, inventory items. The disciplinary and financial responsibility of the head of the accounting department is determined in accordance with the current legislation. _______________________________________________________________. _______________________________________________________________.

Annex to the Letter of the Pension Fund of the Russian Federation of October 20, 1997 N EB-03-12 / 7470-IN

I approve
Branch manager
pension fund
Russian Federation
on ___________________
"___"________ 199__

JOB INSTRUCTIONS FOR THE HEAD OF THE DEPARTMENT OF ACCOUNTING FOR INCOME AND EXPENDITURE OF FUNDS - CHIEF ACCOUNTANT

1. General Provisions

1.1. The head of the department for accounting for the receipt and expenditure of funds - the chief accountant (hereinafter referred to as the chief accountant) ensures that the ongoing business operations comply with the legislation of the Russian Federation, control over the movement of property and the fulfillment of obligations.

1.2. The chief accountant is appointed to the position and dismissed by the head of the department.

1.3. Acceptance of delivery of cases upon appointment and dismissal of the chief accountant is formalized by an act after checking the status of accounting and reporting.

1.4. The chief accountant reports directly to the manager of the branch and the head of the Department for Accounting and Distribution of Funds of the PFR.

1.5. During the absence of the chief accountant (business trip, vacation, illness, etc.), the rights and obligations of the chief accountant are transferred to the deputy head of the accounting department for the receipt and expenditure of funds, which is announced by order of the department.

2. Functions

The chief accountant provides control over the reflection on the accounting accounts of all business transactions carried out, the provision of operational information on the financial condition of the department, the preparation of financial statements on time and the economic analysis of the financial and economic activities of the department.

3. Job responsibilities

3.1. The chief accountant, carrying out the organization of accounting on the basis of the established rules for its maintenance, is obliged to ensure:

The use of modern means of automation of accounting and computing work, progressive forms and methods of accounting;

Full accounting of incoming cash, inventory and fixed assets, as well as timely reflection in accounting of operations related to their movement;

Reliable accounting of the execution of the budget of the OPFR, estimates of expenses for the maintenance of the apparatus of the department;

Accurate accounting of the results of economic and financial activities of the department in accordance with established rules;

Proper accrual and timely transfer of payments to the state budget, contributions to state social insurance, repayment of debts to banks on credits (loans) on time, allocation of funds to funds and reserves;

Participation in the work on registration of materials on shortages and theft of funds and inventory items and control over the transfer, in appropriate cases, of these materials to the judicial and investigative authorities;

Drawing up reliable financial statements based on primary documents and accounting records, submitting them on time to the relevant authorities;

Implementation (together with other divisions and services) of an economic analysis of the economic and financial activities of the department according to accounting and reporting data in order to identify on-farm reserves, prevent losses and unproductive expenses;

Preservation of accounting documents, their execution and transfer in the prescribed manner to the archive.

3.2. The chief accountant, together with the heads of the relevant departments and services, is obliged to carefully monitor:

Compliance with the established rules for registration of acceptance and release of inventory items;

The correctness of spending the wage fund, the establishment of official salaries, strict observance of staff, financial and cash discipline;

Compliance with the established rules for conducting an inventory of funds, inventory items, fixed assets, settlements and payment obligations;

Collection of receivables and repayment of accounts payable in a timely manner, compliance with payment discipline;

The legality of write-offs from balance sheets of shortages, receivables and other losses.

3.3. The chief accountant is obliged to actively participate in the preparation of measures that prevent the formation of shortages and the illegal expenditure of funds and inventory, 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 chief accountant reports this to the manager of the department for taking action.

3.4. The documents that serve as the basis for the acceptance and issuance of funds and inventory items, as well as credit and settlement obligations, are signed by the branch manager and the chief accountant or persons authorized by them. Granting the right to sign documents to these persons must be issued by order of the department. 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 of the department.

3.5. The chief accountant is prohibited from accepting for execution and execution documents on transactions that are contrary to the law and the established procedure for accepting, storing and spending money, inventory items.

In case of disagreement between the branch manager and the chief accountant on the implementation of certain business transactions, documents on them can be accepted for execution with a written order of the branch manager, who bears full responsibility for the consequences of such operations.

3.6. The requirements of the chief accountant 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 chief accountant arising from the implementation of the duties assigned to him, the perpetrators may be deprived, by order of the manager of the department, of bonuses in whole or in part, and, if necessary, be held accountable in the manner prescribed by law.

4. Rights

4.1. The chief accountant establishes official duties 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 and services involved in accounting, on the organization and maintenance of accounting and reporting, are subordinate to the chief accountant.

4.2. Appointment, dismissal and relocation of financially responsible persons (cashiers, warehouse managers and others) is carried out in agreement with the chief accountant.

4.3. Contracts and agreements concluded by the department for the receipt or release of inventory items and for the performance of work or services, as well as orders and instructions on the establishment of official salaries, wage increments and bonuses for employees are preliminarily reviewed and endorsed by the chief accountant.

4.4. The chief accountant has the right:

Require the heads of departments, and, if necessary, the head of the department to take measures to strengthen the safety of the property of the department, ensure the correct organization of accounting and control, in particular, the revision of overestimated and outdated consumption rates of materials and other standards; improving storage facilities, proper organization of acceptance and storage of materials and other valuables, increasing 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 compliance with the established procedure for receiving, posting, storing and spending money, inventory and other valuables;

Prepare proposals to reduce the amount of bonuses or deprive the bonuses of the heads of departments and structural subdivisions that do not ensure the implementation of the established rules for processing primary documentation, maintaining primary accounting and other requirements for organizing accounting and control.

5. Responsibility

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

Incorrect accounting, resulting in neglect in accounting and distortions in financial statements;

Acceptance for execution and execution of documents on transactions that contradict the established procedure for accepting, posting, storing and spending money, inventory and other valuables;

Untimely and incorrect reconciliation of operations on settlement and other accounts in banks, settlements with debtors and creditors;

Violations of the procedure for writing off balance sheets of shortages, receivables and other losses;

Drawing up unreliable financial statements due to the fault of the accounting department;

Other violations of the provisions and instructions for the organization of accounting.

5.2. The chief accountant is responsible on an equal basis with the head of the department:

For violation of the rules and regulations governing financial and economic activities;

For violation of the deadlines for submitting monthly, quarterly and annual accounting reports and balance sheets to the relevant authorities.

5.3. Disciplinary, material and criminal liability of chief accountants is determined in accordance with the current legislation.

6. Qualification requirements

6.1. Persons with higher professional (economic, financial and economic) education and experience in financial and accounting (financial and economic) work in senior positions for at least 5 years are appointed to the position of chief accountant.

6.2. When evaluating the quality of the work of the chief accountant and deciding on the suitability of his position, it is taken into account that the chief accountant:

Comprehensively owns modern accounting methodology in the conditions of market relations;

Knows the current legislation and regulations on accounting, reporting and analysis of financial and economic activities, banking and taxation;

He systematically improves his qualifications in training centers, courses and seminars with confirmation of the relevant certificates and certificates.

Acquainted with the Instruction: __________________

JOB DESCRIPTION

HEAD OF DEPARTMENT OF ACCOUNTING INCOME AND EXPENDITURE

RESOURCES - CHIEF ACCOUNTANT

1. General Provisions

1.2. The chief accountant is appointed to the position and dismissed by the head of the department.

1.3. Acceptance of delivery of cases upon appointment and dismissal of the chief accountant is formalized by an act after checking the status of accounting and reporting.

1.4. The chief accountant reports directly to the manager of the branch and the head of the Department for Accounting and Distribution of Funds of the PFR.

2. Functions

3. Job responsibilities