Job description of a commodity group accountant. Responsibilities of an accountant based on materials Job descriptions of an accountant for goods and materials

This job description of an accountant of a material desk or a material group (accountant of goods and materials, accountant-materialist) is presented as a sample for adaptation to your enterprise. To avoid formalities and the possible double reading of individual phrases of the document, as well as to normalize the workflow, formulate proposals clearly and with maximum completeness in defining personnel tasks.

Job description of accounting personnel for inventory of goods and materials

1. General Provisions

1.1 The procedure for the admission and dismissal of the accountant of the material desk, belonging to the category of personnel.
Material accountant or group accountant (materialist accountant) - technical personnel hired and dismissed only by order of the head of the enterprise. His immediate supervisor can apply for admission / dismissal.

1.2. Order of subordination
The job description without fail provides for the completion of this paragraph.

1.3. Normative base
The production activity of a group accountant for goods and materials is based on the knowledge and performance of:

special regulatory documents;
teaching materials, recommendations, manuals;
internal documents of the organization, including the Charter;
internal labor regulations;
orders and orders of the head of the organization and his immediate leadership;
provisions of its instructions.

1.4. Competency requirements
An employee performing the duties of an accountant for goods and materials (he is also a materialist accountant) must know and be able to use in his work:

requirements of regulatory documents (regulations, acts) for the implementation of accounting work related to the group of goods and materials belonging to the organization;
standard forms of documentation required for accounting work;
rules for accounting work with goods and materials;
rules for preparing documentation for its main activity;
the procedure for drawing up and submitting accounting reports of the material table;
fundamentals of labor organization;
general rules of work at the enterprise: labor protection, work with a PC, internal regulations and others (at the discretion of the management).

1.5. Substitution
Note. In the "Substitution" clause, the job description provides for an indication of the procedure for replacement and the position of the relevant employees (their job description must contain a similar item), who perform the duties of an accountant for accounting of inventory items during his absence.

2. Functions

Note. In the "Functions" section, the job description discloses the employee's functional responsibilities (drawing up and submitting reports, maintaining accounting records, performing operations with reporting materials, and others at the discretion of management).

3. Responsibilities

Note. In the "Responsibilities" section, the job description involves listing all the operations that the accountant must perform based on the materials in his work. Inaccuracies, proposals with possible discrepancies, "vague" terms are not allowed.

Based on the exact filling of the item "Responsibilities", all accounting work in the organization will be built.

For the convenience of studying and placing links (if necessary), each obligation should be marked with a subparagraph.

An approximate list of responsibilities of an accountant for accounting of goods and materials, which the job description may contain:

3.1. Carries out accounting in accordance with the normative instructions of the current legislation in the part that concerns the accounting of materials belonging to the organization and all accounting manipulations performed with them.

3.2. Carries out reception of primary documentation and carries out control functions for their compliance with reality. Prepares the received materials for further accounting.

3.3. Performs a full cycle of operations for the accounting of materials in specialized programs used in the enterprise.

3.4. Performs accounting calculation of the cost of reporting materials with a breakdown of all cumulative costs.

3.5. Calculates the tax burden within its competence.

3.6. Provides, at the request of the management, all statements and all materials on accounting materials.

3.7. He is the person responsible for the proper state of materials accounting documentation and its storage.

3.8. Timely monitors all changes in the field of accounting legislation (within its competence), competently
implements all innovations and changes in its work.

4. Relationships within the enterprise

Note. In the section "Relationships", the job description discloses the functional relationship of the accountant according to materials with the management of the enterprise, departments and third-party enterprises on the basis of the established order of subordination and the responsibilities set out in the instructions in this section are listed.

An indicative list of official connections:

4.1. Relationship with the head of the enterprise on the following issues:

obtaining guidance documents of the organization relating to direct labor activities, and familiarization with them;
provision of accumulated reporting and other information.

4.2. Relationship with the immediate supervisor on issues:

receiving current orders, orders and instructions;
clarification of the list of persons who have the right to receive information on accounting of materials (tmts);
provision of high-quality executed and formalized accumulated information.

4.3. Relationship with employees of the accounting service on the following issues:

obtaining information necessary for work;
issuing the necessary information for the normal functioning of accounting work.

4.4. Relationship with other employees of the organization on the following issues:

receipt of primary documentation drawn up in accordance with the established procedure from employees of the enterprise responsible for interaction with the accounting department in accordance with the internal order of the organization;
transfer of the necessary forms for filling out the income / expense of goods and materials in the reporting period to employees responsible for interaction with the accounting department in accordance with the internal order of the organization.

5. Responsibility

Note. In the "Responsibility" section, this document discloses all types of responsibility to which an employee of the material desk can be involved in the event that he performs his job duties in bad faith. In each subparagraph it is necessary to list the violations corresponding to the punishment.

Types of responsibility to which the accountant of the material group can be involved:

5.1. Disciplinary- in case of violation of labor regulations, requirements of personal safety and labor protection, fire safety, environmental or electrical safety. The application of this type of punishment is possible only if the employee was previously acquainted with the requirements, the violations of which are prescribed to him.

5.2. Material- in the event of material damage to the enterprise in the form of imposition of penalties from state authorities, appointed due to improper performance of official duties by an employee of the material desk.

5.3. Administrative- in case of violation of the order of registration.

5.4. Criminal- when committing acts of a criminal nature related to accounting in an organization, committed both independently and under the influence of management. Note. When specifying this point in the document, it must be remembered that employees of non-management level are rarely brought to criminal responsibility. That is, it can be missed altogether.

After drawing up this document, it must be agreed with the direct supervisor of the specialist in goods and materials (material group). Only the head of the organization approves the instruction. There should be two originals of the document: one is transferred against signature to the employee appointed to the position of the accountant of the material desk (accountant-materialist), the second remains in the personnel department of the enterprise.

An accountant is a specialist of the highest qualification level. The scope of his duties is determined by the section of accounting work for which the accountant is appointed responsible. We will tell you about the duties of an accountant based on materials in our consultation.

Inventory and materials accountant: responsibilities

The duties of an accountant of a material group include the general duties of an accountant, provided in particular by the All-Russian Classifier of Occupations OK 010-2014, with the peculiarity that they mainly relate to the sections related to the accounting of goods and materials.

Material desk accountant: responsibilities

Also, to determine the labor functions of the accountant of the material desk, you can use (approved by the Order of the Ministry of Labor of Russia dated 02.21.2019 N 103n).

So, for example, within the framework of the labor function "Acceptance of primary accounting documents on the facts of the economic life of an economic entity", the following main labor actions of an accountant can be distinguished based on the materials:

preparation and acceptance of primary accounting documents for the movement of goods and materials;
verification of primary accounting documents for the movement of goods and materials in relation to the form, completeness of registration, details;
identifying cases of violation by the responsible persons of the document flow schedule and the procedure for submitting primary accounting documents for the movement of goods and materials to the accounting service and informing the head of the accounting service about this;
systematization of primary accounting documents for the movement of goods and materials of the current reporting period in accordance with the accounting policy;
preparation of consolidated accounting documents on the basis of primary accounting documents for the movement of goods and materials;
preparation of primary accounting documents for the movement of goods and materials for transfer to the archive;
making copies of primary accounting documents for the movement of goods and materials, including in the case of their seizure by authorized bodies in accordance with the legislation of the Russian Federation;
providing data for inventory of goods and materials.

Materialist accountant: job responsibilities (example)

A specific list of functional responsibilities of an accountant for goods and materials can be provided for in an employment contract or job description.

What are the requirements of employers for applicants for the position of an accountant for inventory accounting, and what salaries they are willing to offer in return.

A specialist in accounting of inventory holdings (Inventories) is an extremely responsible position, as, indeed, any other in the field of accounting. Large companies account for half of all vacancies for accountants in inventory control, medium-sized companies account for 30%. The average salary offer for specialists of this profile in Moscow is 47 thousand rubles. The maximum salary for accountants for accounting of goods and materials in the capital is 90 thousand rubles.

90% of employers are looking for specialists in this field of accounting with at least six months of work experience. However, only two-thirds of applicants can boast of having this very experience.

Job responsibilities

In addition to the fact that an applicant for the position of an accountant for goods and materials accounting must be able to work with a large amount of information, be attentive and responsible, his immediate responsibilities will include:

participation in the inventory;
formation of the book of purchases, the book of sales;
control of document flow for the movement of goods;
quality control of primary accounting documents;
preparation of acts of reconciliation of settlements with counterparties;
reflection in the accounting of transactions with inventories.

Salary spread

If in Moscow the average salary offer for an accountant for inventory of goods and materials is 47 thousand rubles, then in other cities this level is several times lower.

In the northern capital, applicants can expect an average of 38 thousand rubles. In Krasnoyarsk and Samara, accountants for inventory of goods and materials will be able to count only on 28 thousand rubles.

In Omsk, Kazan and Ufa, the maximum salary is 24 thousand rubles. Volgograd employers are ready to offer accountants for inventory of goods and materials least of all - 23 thousand rubles.

Employers' requirements

From 35,000 to 40,000 rubles

Higher / incomplete higher / secondary specialized education

- knowledge of the basics of accounting;
- at least six months of experience in accounting.

From 40,000 to 45,000 rubles

Higher / incomplete higher / secondary specialized education (preferably financial / economic);
- Confident PC user (MS Office, "1C: 8");
- good theoretical knowledge of accounting;
- knowledge of tax legislation;
- at least 1 year of experience as an accountant for goods and materials.

From 45,000 to 53,000 rubles

- skills of working with "1C" at the level of an advanced user;
- knowledge of the specifics of working with import / export;
- at least 2 years of experience as an accountant for goods and materials.

From 53,000 to 90,000 rubles

Higher education (obligatory financial / economic);
- Confident PC user (MS Office, "1C: 8");
- knowledge of several areas of accounting;
- experience of a similar company;
- at least 3 years of experience as an accountant for goods and materials.

Graduates of financial and economic colleges and universities, candidates with incomplete higher education can apply for initial positions. Candidates for this position should know the basics of accounting, tax legislation, and have the skills to work with the 1C: 8 program.

The profession of an accountant is in demand in any officially registered company. This is facilitated by many tasks, without which it is difficult to imagine entrepreneurial activity. According to federal law number 402, accounting, its maintenance is the responsibility of any economic organization, from the moment of its opening until the official termination of its activities. The entrepreneur is given the right to entrust the performance of this function to any official of his organization, as well as to conclude an agreement on the provision of services by a third-party company. Along with the need for accounting, its importance for the company itself is indisputable. Reporting allows you to make more correct management decisions based on an understanding of the real state of affairs in the company. This article will acquaint you with the job description of an accountant for accounting of goods and materials, as well as form an idea about the specifics of activities within this profession.

What are the purposes of accounting?

According to the law of our country, accounting is not a right, but an obligation that every economic entity must comply with from the moment of state registration until the official termination of existence. Thus, failure to perform this activity or violation of the procedure for its implementation is a sufficient reason for imposing sanctions on the company by the state.

One of the purposes for which accounting is carried out is to provide government agencies with information on transactions related to the company's property. The meaning of this activity lies in the correct calculation of taxes. Every organization should be interested in this.

An equally important goal for the sake of which accounting is carried out is to make the right economic decisions. The information collected gives an idea of the state of the company, allows you to change its policy in a timely manner in order to achieve the highest economic results and at least allow the organization to avoid losses as a result of making not the most profitable decisions.

Accounting is the collection of information organized by a firm about transactions that relate to its property. The data obtained through this tool is recorded either on paper or on software media.

Each enterprise is obliged to control the primary documentation. This process is a fixation of information about changes in the capital of the company that have arisen as a result of the performance of certain business transactions. The primary documents include those that indicate the conduct of economic actions that entailed changes in the state of the organization. The data contained in the primary documentation is entered into the accounting registers.

What is inventory accounting?

Before moving on to the job description of an accountant for accounting for goods and materials, you need to understand what this type of activity is. Companies have to deal with tangible assets that are constantly moving as a result of their activities. These are the materials required for production and finished products. Accounting for goods and materials in accounting is a timely reflection of operations performed on tangible property.

Any transactions related to the company's property are documented. In order to improve the convenience and speed of this activity, inventory accounting programs are used. For specialists in this field of activity, their knowledge is mandatory. Training "1C: Accounting" allows you to keep professional records in a variety of areas of economic activities of the company.

What operations include inventory accounting

The job description of an accountant for inventory of goods and materials includes those requirements that are necessary for the high-quality implementation of work in the relevant area. However, what operations does this activity involve?

This may include inventory (which is used in the manufacture of products), work-in-progress and ready-to-market products, and assets that are needed for management. The inventory of goods and materials is carried out on the basis of primary documentation.

Inventory accounting includes the following operations:

Placement of inventory items in the warehouse of the organization.
Fixing information in primary documentation (quantity, quality of goods and materials, compliance with the supply contract).
Reflection of information on the movement of material assets between departments within the organization, on the delivery of waste and defective products.
Control of the availability of goods and materials, reconciliation of information bukh. accounting and warehouse.
Reflection of information on the write-off of values belonging to this category.

Duties

The job description of an accountant for inventory control describes the duties, rights and areas of responsibility. So what are the responsibilities of an employee in this professional area? The accountant must:

Be guided by the legislation that regulates this area.
Carry out work with primary documents, prepare them for the process of counting processing.
To fix the operations for accounting of materials on the accounts of bukh. accounting.
Mark the cost of materials.
Carry out tax deductions.
Provide access to accounting information to those who are its users.
Carry out the creation of: atypical forms of documents for recording actions related to property; systematized chart of accounts bukh. accounting; documents for the implementation of internal reporting; the order and features of the implementation of accounting and processing of information within its area of work.
Prepare information on the basis of which the report is prepared, monitor the state of documentation (safety), prepare it for placement in the archive.
Draw up a database, make changes to reference and regulatory documents that are used when working with data within this area of work.

Also, employees of this area of professional activity are recommended to undergo training "1C: Accounting". This improves the quality of reporting.

What are the rights of an accountant in this area of work?

In carrying out his activities, a material accountant has a number of rights. He takes part in the discussion of decisions related to his field of activity. If necessary, he can involve other employees in the implementation of the work, after agreement with the head. When performing his duties, he has the right to use information received from other employees and departments. Along with this, the accountant can turn to his management in order to request assistance in ensuring the conditions for the quality performance of his duties.

Like any other hired worker, an accountant is responsible for the quality of the work he performs, for the violations committed, for causing material damage to the company, as well as for non-compliance with the organization's norms.

Conclusion

Regardless of the specific area of accounting, an accountant is a very important employee in any officially registered company. This employee helps to cope with the tax aspect of entrepreneurship. But the benefits to the organization are not limited to this. The information that an accountant works with is the basis for making business decisions in any company.

As some scientists say: "Our whole life consists of numbers." They accompany a person everywhere and always. Every day a person makes various calculations and does not even notice it. But there are people who have made working with numbers their profession. This is not a mathematician, but an accountant. The most difficult and responsible area of work is inventory accounting.

What is a material desk accountant?

An accountant of any department is, first of all, accounting specialist... Whatever the size of the enterprise, such an employee must be present on it. If the organization is small, then one employee is responsible for maintaining all areas of accounting: payroll, inventory accounting (inventory), working with suppliers and contractors, generating and submitting reports, and much, much more.

If the company is large, then a whole accounting service is created, headed by the chief accountant. Each specialist is allocated a certain scope of work. In very large corporations, accounting specialists will be divided into departments, for example, the material department, where each specialist will deal with accounting for a certain type of inventory.

The position of a materialist accountant is one of the most difficult, as it requires the greatest scrupulousness, perseverance and even pedantry. Usually such places are occupied by women, since such an occupation is too painstaking for men.

With the advent of computers and special programs, the work of an accountant has become easier. The material desk accountant has to work with a huge amount of paper documents every day. This is a high-level specialist, since at any time he must give accurate information about the presence of material values.

In order to understand the essence of the work of a materialist accountant, you must first of all deal with the subject of accounting. Goods and materials is current assets of an enterprise, without them its normal existence is not possible and they are in constant motion. Briefly Inventories can be called production inventories and refer to them the following groups of materials:

raw materials and supplies;
spare parts;
semi-finished products, both of our own production and purchased from suppliers;
finished products of our own production;
purchased goods;
Fuels and lubricants (fuels and lubricants - gasoline, diesel fuel, oil, antifreeze and similar materials);
returnable waste and useful residues;
household inventory;
container.

That is, the accountant of the material desk is engaged in accounting for the current assets of the enterprise, objects of labor, and other material values used in the production process, which have a direct impact on the change in the value of the final product.

This position is mainly in demand at enterprises engaged in the production of various products.

Accounting for material values occurs at enterprises of various industries, but the accounting officer has a slightly different line of business and name... So in the field of trade - this is a storekeeper or warehouse manager, at enterprises engaged in transportation - a specialist in accounting and writing off fuels and lubricants.

The essence of the activity is, of course, very similar, but the accountant of the material desk is a specialist of a higher level and qualifications.

What are the requirements for a materialist

Depending on the size of the enterprise and its staffing, a new employee is presented with various requirements that relate to the availability of education, previous work experience. Some businesses put forward age or gender restrictions.

Here is an average list of requirements for candidates for the position of material desk accountant:

education corresponding to the position held (secondary specialized or higher in the specialty of accounting and audit);
the ability to work on a computer (Word, Excel programs, knowledge of an accounting program, etc.);
knowledge and ability to work with primary documentation (invoices, receipt and expense warehouse documents, statements for writing off material assets and other documentation approved in circulation at this enterprise);
understanding the essence of the movement of materials and the accounting entries corresponding to this movement;
knowledge of the basics of accounting and tax legislation;
knowledge of the rules for documenting the movement of materials;
1 year or more work experience in the relevant position (this requirement is not always present, but more experienced specialists are always preferred);
individual qualities: erudition, responsibility, scrupulousness, ability to work in a team.

Materialist accountant should be able to see not only numbers but also quickly analyze related information. Very often there is a discrepancy in the units of measurement of materials. A material accounting specialist must be able to bring all this to a single correspondence and develop your own accounting technology.

Large enterprises engaged in the export-import of products can put forward requirements for knowledge of foreign languages, international accounting standards, knowledge of the basics of foreign economic activity.

Very often and completely unreasonable, the administration of enterprises introduces an age censor for candidates for a vacant position, although such restrictions are prohibited by law... For example, if a candidate is over 35 years old, then he should not even try to apply for a resume for this company.

In accordance with the staffing table, a vacancy for an accountant of the corresponding category can be released or formed, then qualification requirements may be put forward:

category I accountant;
accountant of the II category;
accountant of the highest category;
junior accountant.

A material desk accountant should be a responsible, executive and stress-resistant employee, able to cope with a large flow of information. This is a person who loves his profession and is serious about fulfilling the responsibilities assigned to him.

Duties

Every company has the right independently determine the scope of responsibilities of employees in accordance with the work area assigned to him. That is, depending on the amount of information required for processing, the enterprise may have one accountant of the material desk or several employees dealing with separate areas of accounting.

For a specialist in inventory accounting entrusted with the fulfillment of the following duties:

Keeping records of the movement of material assets (accounting for receipts to a warehouse, issuing from a warehouse, moving between departments and workshops, issuing a report to a financially responsible person and other procedures related to accounting for goods and materials) in accordance with the established class of accounting accounts;
Write-off of materials, semi-finished products, marriage in accordance with the existing standards and instructions at the enterprise;
Control over the correct execution of primary documentation and ensuring its safety;
Accounting for the material part of the cost of production and control over cost overruns;
Formation of reliable reports on the amount and value of material balances for the manager, chief accountant or other responsible officials for any date of the month;
Formation and control of inventory balances on the first day of each month;
Maintaining the accounting documentation provided for by the instructions and ensuring its safety and integrity during the entire specified period;
Participation in the inventory, the formation of data on its results;
Participation in the development of measures to improve the efficiency of inventory control, puts forward his own wishes and suggestions;
Interaction with all financially responsible employees of the enterprise (warehouse manager, storekeepers and other accounting employees).

The above listed job responsibilities can be either expanded or narrowed at the enterprise in accordance with the wishes of the director and chief accountant.

Example of job description

When hiring, a personnel accountant must familiarize him with the job description. This is a document that clearly regulates the labor duties of an employee, his rights and a measure of responsibility for violation of duties and general rules of the organization's work.

The job description of an accountant for inventory of goods and materials consists of the following sections:

general provisions;
functional responsibilities;
rights;
a responsibility;
final provisions.

The general provisions describe the basic requirements for a specialist who has the right to hold this position, how he is hired and fired, to whom he directly reports. The list of legislative acts, decrees, orders of the state level and a list of internal orders, methodological manuals and instructions that the materialist accountant must know and accurately follow are also clearly formulated.

Functional responsibilities section is detailed in the subsection "job descriptions".

Rights section, endows a specialist with certain competencies and powers:

Take full part in the discussion of innovations affecting his area of work;
If necessary and with the prior consent of the management, involve other employees of the enterprise to fulfill specific goals related to the material table;
Receive from employees of other departments the information necessary to fulfill the tasks assigned to him;
Make demands to the administration of the enterprise to improve the conditions for organizing work and to assist in the performance of the tasks and functions assigned to the employee.

After signing the job description, the management of the enterprise has the right not only to demand from the employee the strict implementation of all its points, but also hold accountant accountable:

For failure to fulfill obligations;
For violation of discipline, safety measures or internal orders and orders;
For material damage or concealment of information that led to the loss of material values.

For each of the points, punishment is provided in accordance with labor, civil, administrative and even criminal laws.

The final section is usually records the fact of familiarization of the employee with the job description and an indication that it was drawn up in duplicate - one for the employee, the other for the enterprise.

A good inventory accounting specialist is worth its weight in gold. The final financial result of the organization's work and its taxation depend on his attentiveness, ingenuity and knowledge. The material table is a responsible area that requires not only certain qualifying skills and experience, but also talent.