Job description of the head of the material department of accounting. On the approval of the job descriptions of the employees of the accounting and reporting department of the Volgograd administration. Description of work, tasks and duties

Typical job responsibilities of accounting employees are given in the Qualification Handbook of the positions of managers, specialists and other employees, approved by the Resolution of the Ministry of Labor of Russia dated August 21, 1998 No. 37.

The basic requirements for the position of the chief accountant are defined in Art. 7 of the Law "On Accounting". In particular, the chief accountant or other official entrusted with the maintenance of accounting records must meet the following requirements:

have a higher professional education;
have work experience related to accounting, preparation of accounting (financial) statements or auditing activities, at least three years out of the last five calendar years, and in the absence of higher professional education in the specialties of accounting and audit - at least five years from the last seven calendar years;
not have an unexpunged or outstanding conviction for economic crimes.

In the event of a disagreement regarding accounting between the head of an economic entity and the chief accountant or other official entrusted with accounting, or a person with whom an agreement on the provision of accounting services has been concluded:

1) the data contained in the primary accounting document are accepted (not accepted) for registration and accumulation in accounting registers by written order of the head, who is solely responsible for the information created as a result;

2) the accounting object is reflected (not reflected) by the chief accountant in the accounting (financial statements) on the basis of a written order of the head of the economic entity, who is solely responsible for the accuracy of the presentation of the financial position of the economic entity as of the reporting date, the financial result of its activities and cash flow for reporting period.

Job description of the chief accountant

1. General Provisions

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

The procedure for accepting and transferring the affairs of the chief accountant

The acceptance certificate is drawn up in two copies, of which the first remains at the enterprise, the second - at the transferring case.

The chief accountant is recommended to draw up the act of acceptance and delivery of cases according to the following scheme, presented in Fig. nine.

1. The state of the organization of the work of the accounting department

This section states:

the established accounting staff, its staffing;
availability of job descriptions for accounting employees;
the state of work to improve the qualifications of accounting employees;
availability of basic guidance materials on accounting and reporting;
provision of accounting registers and primary accounting forms and reporting forms.

2. General characteristics of the state of accounting

This section states:

what program is used for accounting (firms "1C", "Best", "Infin", corporation "Galaxy", etc.);
the state of maintenance of all registers of synthetic and analytical accounting: balance (if any) for individual balance accounts (indicate which);
the state of correctness of the primary documentation;
application of approved standard and specialized forms of forms.
correct formation of the accounting policy of the organization.

3. The state of cash and cash accounting

This section states:

correctness of admission to the position of a cashier;
compliance with the established requirements of the cash register room equipment;
the state of entries in the cash book;
cash balance at the cash desk (draw up a separate act);
the presence of other valuables stored in the cash desk of the organization and their compliance with accounting records;
a list of all accounts of the organization's funds with an indication of their numbers, opened in banks;
cash balances on each account according to bank statements verified with accounting data;
availability of check books, numbers of used checks.

4. Status of accounting of settlement transactions

This section states:

the reality of receivables and payables;
the presence of overdue and bad accounts receivable with an indication of the perpetrators;
the presence of arrears on the transfer of taxes to the budget;
overdue accounts payable;
the presence of acts of reconciliation of mutual settlements, indicating on what date the discrepancies were settled;
the state of debt on bank loans by maturity;
availability of an approved staffing table;
admitted deviations in positions and salaries from the approved staffing table;
the presence of the amount of arrears on wages to employees of regular and non-staff personnel.

5. Status of accounting of fixed assets

This section states:

the term of the last annual inventory of the property;
completeness and quality of the inventory;
availability of inventory lists, in what form and by whom they are stored;
availability of agreements on full liability for financially responsible persons.

6. State of material accounting

This section states:

the state of warehouse accounting (the presence of quantitative-sum cards for each item of material values);
correspondence of the amount on account 10 "Materials" to the amounts on the turnover sheets and the section of individual subjects.

7. Reporting status

This section states:

whether there have been violations of the deadlines for the delivery of accounting and tax reports. What were the penalties charged for these violations;
what reporting forms are used (standard or developed in the organization).

8. State of preservation of documents

This section states:

availability of a nomenclature of cases;
observance of the terms of storage of documents;
whether the documents were written off with a storage period of less than 5 years;
the presence of an archive room in the organization and an order for the person in charge for the correct accounting of documents handed over to the archive room.

Job description of the deputy chief accountant

1. General Provisions

3.3. Participate in the development and implementation of activities aimed at maintaining financial discipline and rational use of resources.

3.4. In agreement with the chief accountant and with the permission of the head, provide creditors, investors, auditors and other users of financial statements with comparable and reliable accounting information on the status of settlements with debtors and creditors. Conduct correspondence with partners, prepare the necessary information on issues related to mutual settlements.

3.5. Keep track of calculations for refundable tax.

3.6. Participate in determining the content of the basic techniques and methods of accounting and processing technology for accounting information.

3.7. Prepare data on the relevant areas of accounting for reporting.

3.8. Monitor the safety of accounting documents, draw up them in accordance with the established procedure for transfer to the archive.

3.9. Participate in the economic analysis of the economic and financial activities of the organization according to accounting and reporting data in order to identify on-farm reserves, implement a saving regime and measures to improve workflow, in the development and implementation of progressive forms and methods of accounting based on the use of modern computer technology, in conducting inventories of cash and inventory.

3.10. Perform work on the formation, maintenance and storage of a database of accounting information, make changes to the reference and regulatory information used in data processing.

3.11. Participate in the formation of the formulation of tasks or their individual stages, solved with the help of computer technology, to determine the possibility of using ready-made projects, algorithms, application software packages that allow you to create sound systems for processing accounting information.

The Deputy Chief Accountant has the right to:

4.1. To get acquainted with the projects of decisions of the management of the enterprise concerning its activities.

4.2. Submit proposals for improving the work related to the responsibilities provided for in this instruction for the management's consideration.

4.3. Receive information and documents from the heads of departments, specialists of the enterprise on issues within its competence.

4.4. Require the management of the enterprise to assist in the performance of their duties and rights.

4.5. Engage the specialists of the organization to solve the responsibilities assigned to him (if this is provided for by the provisions on departments, if not - with the permission of the head of the department).

4.6. Report to the chief accountant about all identified deficiencies within their competence.

5. Responsibility

The Deputy Chief Accountant is responsible for:

5.1. For non-fulfillment (improper fulfillment) of their official duties, provided for by this job description, within the limits determined by the current 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 current administrative, criminal and civil legislation of the Russian Federation.

5.3. For causing material damage - within the limits determined by the current labor, criminal and civil legislation of the Russian Federation.

6. Relationships, connections by position

Note. This section is presented in addition to these instructions for use by users at their own discretion.

To perform the functions and exercise the rights provided for by this instruction, the deputy chief accountant interacts:

6.1. With the head, with the deputy head for finance and personnel, the chief accountant for:

receiving: orders, instructions, instructions, job descriptions, regulatory documents, correspondence related to accounting;
submission: certificates, information, information on financial issues of the organization on demand, service notes, reports and any other information arising from accounting.

6.2. With the heads of departments of the enterprise in agreement with the chief accountant on the following issues:

obtaining: information, information, certificates, memos, and other documents necessary for the implementation of accounting;
presentation: information, certificates, memos and other information arising from accounting.

6.3. With subordinate employees of the accounting department on the following issues:

receiving: certificates, postings, calculations, journals, transactions and any other documents necessary for the preparation of financial statements;
submissions: memos with instructions to make accounting records, reference information and methodological assistance in the implementation of accounting,

6.4. With audit firms, with tax authorities on issues:

receiving: audit reports on checking the state of accounting, consultations on the reflection of financial and business transactions in accounting accounts, acts of field and office audits of tax authorities, decisions on them, requirements for counter audits;
submission: all accounting documents required for audits, clarifications on the reflection in the accounting of financial and business transactions.

Senior Accountant Job Description

1. General Provisions

1.6. A senior accountant should know:

legislative acts, decrees, orders, orders, other guidance, methodological and regulatory materials for the organization of accounting of property, liabilities and business transactions and reporting;
forms and methods of accounting at the enterprise;
plan and correspondence of accounting accounts;
organization of document flow in accounting areas;
the procedure for documenting and reflecting on the accounting accounts of transactions related to the movement of fixed assets, inventory and cash.

1.7. A senior accountant is guided in his activities by:

legislative acts of the Russian Federation;
regulations of the organization;
regulations on the organization's accounting;

2. Job responsibilities of a senior accountant

The senior accountant has the following job responsibilities:

2.1. Carries out work on maintaining accounting of property, liabilities and business transactions (accounting for fixed assets, inventory, production costs, sales of products, results of economic and financial activities; settlements with suppliers and customers for services provided, etc.) ...

2.2. Participates in the development and implementation of activities aimed at maintaining financial discipline and rational use of resources.

2.5. Draws up accounting estimates of the cost of products (works, services), identifies the sources of losses and non-productive costs, prepares proposals for their prevention.

2.6. It calculates and transfers taxes and fees to the federal, regional and local budgets, insurance contributions to state off-budget social funds, payments to banking institutions, funds for financing capital investments, wages and salaries of workers and employees, other payments and payments, as well as the deduction of funds for material incentives for employees of the organization.

2.7. Participates in the economic analysis of the economic and financial activities of the organization according to accounting and reporting data in order to identify on-farm reserves, implement a saving regime and measures to improve document flow.

1.3. The accountant-cashier reports directly to the chief accountant.

1.4. During the absence of the accountant-cashier, his rights and obligations are transferred to another official, which is announced in the order for the organization.

1.5. A person who meets the following requirements is appointed to the position of an accountant-cashier: education - higher or specialized secondary, experience of similar work from six months.

1.6. A cashier accountant should know:

legislative acts, decrees, orders, orders, other guidance, methodological and normative materials on the organization of accounting for cash and wages;
the procedure for conducting cash transactions adopted in the Russian Federation;
special computer programs designed for work, including the electronic system "bank-client".

1.7. The accountant-cashier is guided in his activities:

legislative acts of the Russian Federation;
the charter, internal labor regulations, other regulations of the organization;
regulations on the organization's accounting;
orders and orders of the management;
this job description.

2. Responsibilities of the accountant-cashier The accountant-cashier performs the following job duties:

2.1. Carries out acceptance of cash at the cash desk of the organization with the simultaneous entry of information into a computer database.

2.2. Issues cash to accountable persons on the basis of cash outflow orders signed by the chief accountant and the head of the organization with the simultaneous entry of information into a computer database.

2.3. Monitors compliance with the cash balance limit.

2.4. Submits cash proceeds to the bank.

2.5. Receives cash by check in the bank.

2.6. Keeps a cash book on a daily basis and prepares primary cash documents in accordance with the procedure for conducting cash transactions in the Russian Federation.

2.7. Prepares payment orders and sends them to banks via the "bank-client" system,

2.8. Exchanges correspondence with banks: provides banks with information provided for by law (cash plans, applications for approval of the limit on the cash balance at the cash desk, confirmation of balances on current accounts, etc.); receives the certificates, letters, confirmations necessary for the company.

3. Rights of an accountant-cashier

The cashier accountant has the right to:

3.1. Make decisions within their competence.

3.2. Receive information, including confidential information, in the amount necessary to solve the assigned tasks.

3.2. Make suggestions for improving the work related to the responsibilities provided for in this instruction.

3.3. Within the limits of their competence, inform their immediate supervisor about all deficiencies identified in the course of their activities and make proposals for their elimination.

3.4. To request, personally or on behalf of the chief accountant, from the heads of departments and specialists information and documents necessary for the performance of his official duties.

3.5. Require the management of the enterprise to assist in the performance of their duties and rights.

4. Responsibility of the accountant-cashier

The cashier accountant is responsible for:

4.1. For non-fulfillment and / or untimely, negligent fulfillment of their duties.

4.2. For non-compliance with the current instructions, orders and orders for the preservation of commercial secrets and confidential information.

4.3. For violation of the rules of internal labor regulations, labor discipline, safety regulations and fire safety.

4.4. For offenses committed in the course of carrying out their activities - within the limits determined by the current administrative, criminal and civil legislation of the Russian Federation.

4.5. For causing material damage - within the limits determined by the current labor and civil legislation of the Russian Federation.

The procedure for the temporary replacement of an accountant-cashier

If the organization has an employee with whom, even when hiring him, there was an agreement that he would replace the cashier as needed, and this condition was discussed in advance in his employment contract, then an order for combination is issued to him.

If you have not foreseen in advance whom to shift the duties of the cashier, you need to decide on such a candidate at the time of filing an application from the cashier for going on vacation. It could be someone from the accounting department, including the chief accountant himself. If desired, the manager can also temporarily replace the accountant-cashier; since 2012, this has been permitted by clause 1.6 of the Regulation on the procedure for conducting cash transactions with banknotes and coins of the Bank of Russia on the territory of the Russian Federation dated October 12, 2011 No. 373-P (hereinafter - Regulation No. 373-P).

In this case, it is necessary to register a combination of positions.

Registration of an additional agreement with an employee replacing the cashier. An employee who will temporarily perform the duties of a cashier must agree to this in writing. These are the requirements of Part 3 of Art. 151 of the Labor Code of the Russian Federation). Such a bonus can be a percentage of the salary of a cashier leaving on vacation, or it can be assigned a fixed amount during the replacement period.

Drawing up an order on combining positions

If there is a written consent of the employee for the temporary replacement of the cashier, an order is drawn up to combine the position, which reflects who and for how long will replace the full-time cashier, the amount of additional payment, the procedure for accepting and transferring cases and revising the cash desk. The order must contain signatures certifying that the cashier himself and the person who will temporarily perform his functions, as well as the chief accountant, have familiarized themselves with this document (Appendix 8).

Conclusion of an agreement on material liability with a temporary cashier. It should be noted that in the new Regulation No. 373-P, it is not necessary to conclude an agreement on full individual material liability both with the cashier and with the employee replacing him. However, if the cash register is transferred without this document, the organization will not be able to recover the full amount of damage from them. It will be possible to compensate only within the limits of the guilty's average monthly earnings (Article 241 of the Labor Code of the Russian Federation). An agreement on full liability with a temporary cashier is concluded for the period while the cashier is on vacation (Appendix 9).

Transfer of cases to the outgoing cashier. The transfer of affairs by a cashier leaving on vacation to a substitute occurs on the basis of the Act on the acceptance and transfer of the cash desk (Appendix 10).

The cashier, in the presence of his temporary substitute, needs to recount cash and other valuables at the cash desk. It is desirable that at the same time there was also an outside observer, someone from the accounting department or, for example, a manager. The results of such an audit must be recorded in the Act of acceptance and transfer of cases.

In addition, according to the same act, the cashier must transfer to his temporary successor the Cashier-Operator's Journal, Cash Book, bank checkbook, as well as a seal, keys to the safe and cash room.

After checking the operating condition of the cash register, machines for counting money, a safe and various electrical appliances, a note about this must be made in the act, then the signatures of the cashier and his substitute employee must be signed. The chief accountant must approve this document.

To the act of acceptance and transfer of cases, you can attach the Act on the inventory of funds in the form No. INV-15. Such a document will record that at the time of the handover of the cash register to the successor there was no shortage, but then the cash register must be revised in accordance with all the rules and a special inventory commission must be created for this. Although in the case of replacing the cashier during his vacation, the inventory is optional, but according to clause 1.11 of Regulation No. 373-P, the organization determines for itself when to audit the cash desk.

And reporting

1.1. The head of the department ensures the organization of accounting and tax accounting, control over the rational use of material, labor and financial resources, the safety of the organization's property.

1.2. The head of the department is appointed and dismissed by the Head of the Administration of the Yuzhsky urban settlement.

1.3. A person with higher education is appointed to the position of the head of the department

The legality of writing off shortages, receivables and other losses from the balance;

2.1.1. Must know:

Budget accounting legislation;

Resolutions, orders, other guidance, methodological and normative materials of higher, financial and control and auditing bodies on the organization of budget accounting and reporting;

The structure of the organization, strategy and prospects for its development;

Regulations and instructions on the organization of accounting and reporting, rules for its conduct;

The procedure for registration of operations and organization of document flow in accounting areas;

Forms and procedure for financial settlements;

The procedure for receiving, posting, storing and spending money, inventory and other valuables;

Settlement rules with debtors and creditors;

Conditions of taxation of legal entities and individuals;

Modern means of computing technology and the possibility of their application to perform accounting and computing work;

Economics, organization of production, labor and management;

Labor legislation;

2.1.2. The head of the department has the right:

Establish job duties for subordinate employees;

Require the documentary registration of business transactions and the submission to the accounting department of the necessary documents and information that are mandatory for all employees of the organization;

For lateness, poor-quality execution and preparation of documents, delay in their transfer for reflection in accounting and reporting, for the inaccuracy of the data contained in the documents, as well as for the preparation of documents reflecting illegal operations, the officials who drew up and signed these documents are responsible;

The list of persons entitled to sign primary accounting documents is approved by the head of the organization in agreement with the chief accountant;

Appointment, dismissal and transfer of materially responsible persons is carried out in agreement with the head of accounting and reporting;

Contracts, agreements concluded by the administration for the receipt or release of inventory items and for the performance of work and services, as well as orders on the establishment of official salaries for employees, wage increments are preliminarily considered and endorsed by the head of the department;

Require the heads of administration departments to take measures to improve the efficiency of the use of municipal property;

Monetary and settlement documents are considered invalid without the signature of the head of the department and should not be accepted for execution.

3. A responsibility

The head of the department is responsible in the following cases:

Incorrect budgetary and tax accounting, which resulted in neglect in accounting, distortions in financial statements and tax returns;

Acceptance for execution and execution of documents for operations that contradict the established procedure for acceptance, posting, storage and spending of funds, inventory and other valuables;

Untimely and incorrect reconciliation of transactions on current and other bank accounts, settlements with debtors and creditors;

Violations of the procedure for writing off shortages, accounts receivable and other losses from the balance sheets;

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

Violations of the deadlines for submitting monthly, quarterly and annual accounting reports and balances, tax returns to the relevant authorities;

Other violations of the current legislation, regulatory legal acts governing financial and economic activities.

The disciplinary, material and criminal liability of the head of the department is determined in accordance with the current legislation.

4. Work organization

The head of the department works in accordance with the internal labor regulations of the organization.

1. ________________ (_______________________) "_______" ____________ 200 ___.

2. ________________ (_______________________) "_______" ____________ 200___.

1. General Provisions

1.1. The head of the department of accounting for receipts and expenditures of funds - the chief accountant (hereinafter - the chief accountant) ensures the compliance of the business operations carried out 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 and dismissed by the manager of the department.

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

1.4. The chief accountant reports directly to the manager of the department and the head of the Department of Accounting and Distribution of Funds of the Pension Fund of the Russian Federation.

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 an order for the department.

2. Functions

The chief accountant ensures control over the reflection on the accounting accounts of all carried out business operations, the provision of operational information about the financial condition of the department, the preparation of financial statements in due 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:

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

Full accounting of incoming funds, inventory and fixed assets, as well as timely reflection in the accounting of transactions related to their movement;

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

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

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

Participation in the work on the preparation of materials on shortages and theft of funds and inventories 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 it to the relevant authorities in due time;

Implementation (together with other departments and services) of 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 non-productive costs;

Preservation of accounting documents, execution and transfer of them 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;

Correct use of the wage fund, the establishment of official salaries, strict adherence to staff, financial and cash discipline;

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

Collection of accounts receivable and repayment of accounts payable on time, compliance with payment discipline;

The legality of writing off shortfalls, receivables and other losses from the balance sheets.

3.3. The chief accountant is obliged to actively participate in the preparation of measures to prevent the formation of shortages and illegal spending of funds and inventories, violations of financial and economic legislation.

In case of detection of illegal actions of officials (registration, misuse of funds and other violations and abuses), the chief accountant reports this to the manager of the department for taking measures.

3.4. Documents serving as the basis for the acceptance and issuance of cash and inventory, as well as credit and settlement obligations are signed by the manager of the department and the chief accountant or by persons authorized by them. The granting of the right to sign documents by these persons must be formalized by a separation order. 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 of documents on operations that contradict the legislation and the established procedure for the acceptance, storage and expenditure of funds, inventories.

In case of disagreement between the manager of the department 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 manager of the department, who bears full responsibility for the consequences of such operations.

3.6. The requirements of the chief accountant for documenting operations 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 imposed on him, the perpetrators may be deprived of bonuses in full or in part by order of the manager of the department, and, if necessary, brought to justice in accordance with the procedure established by law.

4. Rights

4.1. The chief accountant establishes official duties for the employees subordinate to him, so that each employee knows the scope of his duties and is responsible for their implementation. Employees of other departments and services engaged in accounting, on the organization and maintenance of accounting and reporting, are subordinate to the chief accountant.

4.2. Appointment, dismissal and transfer 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 orders for the establishment of salaries for employees, wage increments and bonuses are preliminarily considered and endorsed by the chief accountant.

4.4. The chief accountant has the right to:

To demand from the heads of departments, and, if necessary, from the head of the department, to take measures to strengthen the safety of the department's property, to ensure the correct organization of accounting and control, in particular, to revise the overestimated and outdated rates of consumption of materials and other norms; improvement of 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 divisions of the department compliance with the established procedure for acceptance, posting, storage and spending of funds, inventory and other valuables;

Prepare proposals on reducing the size of bonuses or depriving the heads of departments and structural divisions that do not ensure compliance with the established rules for preparing 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, which resulted in neglect in accounting and distortions in financial statements;

Acceptance for execution and execution of documents for operations that contradict the established procedure for acceptance, posting, storage and spending of funds, inventory and other valuables;

Untimely and incorrect reconciliation of transactions on current and other bank accounts, settlements with debtors and creditors;

Violations of the procedure for writing off shortages, accounts receivable and other losses from the balance sheets;

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

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

5.2. The chief accountant bears, along with the head of the department, responsibility:

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 balances to the relevant authorities.

5.3. The 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 of financial and accounting (financial and economic) work in managerial positions for at least 5 years are appointed to the position of chief accountant.

6.2. When assessing the quality of the chief accountant's work 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 operations and taxation;

Systematically improves their qualifications in training centers, courses and seminars with confirmation of the relevant certificates and certificates.

Other instructions in the section:

Administration of St. Petersburg
KALININSKY ADMINISTRATIVE DISTRICT
TERRITORIAL ADMINISTRATION

In connection with the approval from 15.02.2001 of the new structure and staffing table of the territorial administration of the Kalininsky administrative district of St. Petersburg

I order:

1. To approve according to the appendices:

1. Regulations on the department of accounting and reporting (Appendix No. 1).

2. Job descriptions:

2.1) the head of the department (Appendix No. 2),

2.2) the chief specialist of the department (Appendix No. 3),

2.3) leading specialist of the department (Appendix No. 4),

3. I reserve control over the execution of the order.

And about. chapters
A.A. Petrov

Appendix 1 to the order. Regulations on the department of accounting and reporting of the territorial administration of the Kalininsky administrative district of St. Petersburg

Appendix N 1
to order
dated 16.05.2001 N 44-p

I. General Provisions

1.1. The accounting and reporting department (hereinafter referred to as the department) is a structural subdivision of the territorial administration (hereinafter referred to as the TU) and is subordinate to the head of the territorial administration of the Kalinin administrative region.

1.2. The department is guided in its activities by the Constitution of the Russian Federation, legislative acts in force in the territory of the Russian Federation, orders of the Governor of St. Petersburg, the Administration of St. Petersburg and the territorial administration of the Kalinin administrative region, as well as these Regulations.

1.3. The department has stamps and forms of the established sample with the name of the territorial administration and its own name.

II. Main goals

2.1. Ensuring the correct organization of accounting, timely accrual and transfer of state taxes to the budget, compliance with cash and settlement discipline.

2.2. Control over the correct spending of the payroll, bonus payments, compliance with payment and financial discipline.

2.3. Formation of complete and reliable information about the economic processes and results of the institution.

2.4. Ensuring control over the availability and movement of property, the use of material, labor and financial resources in accordance with the approved estimates.

2.5. Timely submission of monthly, quarterly and annual accounting reports on the execution of cost estimates to a higher authority within the time frame established by it.

2.6. Ensuring full accounting of incoming funds, inventory and fixed assets, as well as timely reflection in the accounting of transactions related to their movement.

2.7. Correct calculation and timely transfer of payments to the budget, contributions to social insurance and employment services.

2.8. Drawing up reliable financial statements based on primary documents and accounting records, submitting it to the relevant authorities in due time.

2.9. Ensuring the safety of accounting documents, drawing up and transferring them in the prescribed manner to the archive.

III. Functions

3.1. Monitoring compliance with the established rules for registration of acceptance and release of inventory items.

3.2. Control over the correct spending of the payroll, the establishment of official salaries, strict adherence to staff, financial and cash discipline.

3.3. Monitoring compliance with the established rules for conducting an inventory of cash, inventory, settlements and payment obligations.

3.4. Control over the collection of accounts receivable and repayment of accounts payable on time, compliance with payment discipline.

3.5. Control over the legality of writing off shortfalls, accounts receivable and other losses from the balance sheets.

3.6. Maintaining personal accounts of employees, timely notes on all changes in positions, salaries.

3.7. Calculation of wages to employees, bonuses and sick leave benefits.

3.8. Accrual of all child subsidies to employees with children, with strict age control.

3.9. Ensuring additional payments of bonus remuneration, the correctness of their calculation and reconciliation with the tax authorities.

3.10 Timely execution of documentation for reporting to higher financial authorities and request for reimbursement of expenses through banking operations.

3.11. Accounting and retention of alimony, their timely transfer to destination.

3.12. Timely withholding of all types of taxes and transferring them to the appropriate organizations.

3.13. Processing long-distance calls, timely withholding money for negotiations and transferring them to the appropriate organizations.

3.14. Maintenance of settlement and current accounts of TU.

3.15. Performing typed work on all financial transactions.

3.16. Bringing to the attention of the head of the territorial administration about the documents transferred for execution and execution, which are improperly executed and contradicting the legislation, violating contractual and financial discipline.

3.17. Accounting.

3.18. Reconciliation of transactions on current bank accounts, settlements with debtors and creditors.

3.20 *. Write-off from the balance sheets of shortages, accounts receivable and losses.
_________________
* Numbering is given in accordance with the original. - Note CODE ".

3.21. Collecting cash payments from officials on the basis of legal documents.

3.22. Ensuring the presentation of monthly, quarterly accounting reports, as well as balances.

IV. Rights

The department, within the limits of its powers in order to perform the functions assigned to it, has the right:

4.1. Do not accept for execution and execution documents that are improperly executed, contradicting the legislation and violating contractual and financial discipline, with a written notification to the head of the territorial administration.

4.2. Agree on the appointment, notification and relocation of financially responsible persons.

4.3. Coordinate agreements concluded by the territorial administration of the Kalininsky administrative region, and draft orders and orders of the territorial administration of the Kalininsky administrative region on issues within the competence of the department.

4.4. Submit proposals to the head of the territorial administration on issues within the competence of the department.

4.5. Require subdivisions of territorial administration, enterprises, institutions, organizations of the district to provide information and materials necessary for the implementation of their activities.

4.6. Require the submission of reporting documents and other materials from the structural divisions of the territorial administration of the Kalinin administrative region.

V. Organization of work of the department

5.1. The structure and staffing of the department is approved by the head of the territorial administration of the Kalinin administrative region.

5.2. The employees of the department are civil servants, they are subject to the rights and obligations stipulated by the legislation of the Russian Federation and St. Petersburg on civil service.

5.3. The department is staffed from among the main, leading specialists with higher education, with a work experience of at least 3 years, as well as specialists of the 1st category with higher or secondary specialized education.

5.4. The department is headed by the head of the department - the chief accountant.

5.5. The positions of the head of the department, chief, leading specialists are appointed based on the results of a competition for filling vacant positions in the civil service of St. Petersburg, held in the manner prescribed by law.

5.6. The head of the department is approved and dismissed directly by the head of the territorial administration of the Kalinin administrative region.

5.7. The main, leading specialists, specialists of the 1st category of the department are approved and dismissed by the head of the territorial department in agreement with the head of the department.

5.8. The head of the department reports to the head of the territorial administration.

5.9. Department head:

5.9.1. Supervises the activities of the department and ensures the implementation of its tasks.

5.9.2. Organizes and controls the work of the department, bears full responsibility for its activities.

5.9.3. Organizes accounting in accordance with the established accounting rules and the execution of budget estimates for the treasury system.

5.9.4. Supervises compliance with the procedure for processing primary accounting documents, settlements and payment obligations.

Vi. A responsibility

Transformation of the department, its reorganization or termination of activities are carried out by the decision of the head of the territorial administration in cases of changes in the structure of the territorial administration of the Administration of St. Petersburg.

Appendix 2 to the order. Job description of the head of the accounting and reporting department - chief accountant

Appendix N 2
to order
dated 16.05.2001 N 44-p

I. General Provisions

According to the order of the Ministry of Finance of the Russian Federation of 12/30/1999 N 107n "On approval of the Instruction on accounting in budgetary institutions":

1.1. This instruction regulates the issues of labor (service) activities of the head of the accounting and reporting department (the main position of the civil service), who is hired by order of the head of the territorial administration on the basis of an employment contract (contract) based on the results of a competition for filling a vacant position.

1.2. The head of the accounting and reporting department must have a higher special education and work experience in an accounting position for at least five years.

1.3. The head of the accounting and reporting department reports directly to the head of the territorial administration of the Kalinin administrative region, in cases stipulated by the current legislation, performs the functions of an official.

1.4. The head of the department, within the limits of his competence, issues orders, gives instructions that are mandatory for all employees of the department, and in cases provided for by the Regulations on the department, and for other persons.

1.5. The head of the accounting and reporting department is guided in his work by: the Constitution of the Russian Federation, laws and other legal acts of the Russian Federation and St. Petersburg, orders and orders of the Governor of St. or the territorial body of the Administration of St. Petersburg, the Regulations on the department, the internal labor regulations, this job description, the Instruction on the basics of office work and accounting, labor protection rules, rules for the use of computers, communications and communications.

II. Functions

The following functions are assigned to the head of the department:

2.1. Organization of the work of the department in accordance with the established accounting rules and control over the economical use of material, labor and financial resources, the distribution of duties between the employees of the department.

2.2. Accounting for funds, inventory items, fixed assets.

2.3. Monitoring compliance with the procedure for processing primary accounting documents, settlements and payment obligations.

2.3 *. Execution of the budget estimate for the treasury system.
_________________

2.4. Drawing up a balance sheet and summary reports on income, expenditure, budget execution and other reporting.

2.5. Accounting and implementation of all financial, credit and settlement transactions, as well as timely and correct reconciliation of all settlements with the bank and other organizations.

2.6. Calculation and transfer of state taxes to the budget.

2.7. Compliance with cash and settlement discipline, compliance with the procedure for issuing checks and storing check books.

2.8. Revealing the results of the inventory and their reflection on the accounts of accounting.

2.9. Registration of materials on shortages, waste, embezzlement of funds and inventories and other abuses, as well as control of the transfer, in appropriate cases, of these materials to the judicial and investigative authorities.

2.10. Keeping an accounting archive and accounting documents.

2.11. Control over the inventory of cash, inventory, fixed assets.

2.12. Control over the collection of accounts receivable and repayment of accounts payable.

2.13. Control over the expenditure of the payroll, the calculation and issuance of all types of bonuses, compliance with the established staffing, official salaries, estimates of administrative and economic and other expenses, as well as compliance with payment and financial discipline.

2.14. Control over the write-off of shortages, losses, accounts receivable and other funds from the balance sheet.

2.15. Control over the revaluation of inventory items.

2.16. Prevention of the formation of shortages, waste and illegal spending of funds and inventories and other violations and abuses in the process of financial activities.

III. Responsibilities

3.1. The head of the accounting and reporting department is obliged to:

3.1.1. Ensure the correct organization of accounting and strict adherence to the established accounting rules.

3.1.2. Ensure correct and timely accounting of funds, inventories, fixed assets, as well as the correct documentation and reflection on the accounting accounts of transactions related to the movement of these funds.

3.1.3. Ensure the execution of the cost estimate.

3.1.4. Maintain correct accounting and implementation of all financial, credit and settlement transactions, as well as timely and correct reconciliation of all settlements with the bank and other organizations.

3.1.5. Make correct and timely calculation and transfer of state taxes to the budget.

3.1.6. Ensure strict observance of cash and settlement discipline, correct spending of received in the State Bank for the intended purpose, compliance with the procedure for issuing checks and storing check books.

3.1.7. Ensure timely and correct identification of the inventory results and their reflection on the accounting accounts.

3.1.8. Conduct timely registration of materials on shortages, waste, theft of funds and inventories and other abuses, as well as control the transfer of these materials, if appropriate, to the judicial and investigative authorities.

3.1.9. Ensure the storage of the accounting archive in the prescribed manner and the safety of accounting documents.

3.2. The head of the department is obliged to ensure control:

3.2.1. For the timely inventory of funds, inventory, fixed assets.

3.2.2. For the timely collection of accounts receivable and repayment of accounts payable.

3.2.3. For the correct spending of the wage fund, the calculation and issuance of all types of bonuses, the observance of the established staffs, official salaries, estimates of administrative and economic and other expenses, as well as the observance of payment and financial discipline.

3.2.4. For the validity and legality of writing off shortages, losses, accounts receivable and other funds from the balance sheet.

3.2.5. For the correct and timely conduct and registration in the prescribed manner of the revaluation of inventory items.

3.2.6. The head of the department is obliged to ensure such an organization of accounting and control that would prevent the possibility of shortages, waste and illegal spending of funds and inventories and other violations and abuses.

IV. Rights

4.1. The head of the department has the right not to accept for execution and execution of documents on operations that violate the current legislation and the established procedure for receiving, posting and spending money and other inventory items.

The head of the accounting and reporting department informs the head of the institution about such documents. Upon receipt of a written order from the head of the institution on the acceptance of these documents for accounting, the head of the accounting and reporting department shall execute it. The head of the institution bears full responsibility for the illegality of the transactions performed.

4.3 *. Plan the work of the department, your work and subordinates, as well as monitor the implementation of assigned tasks to the employees of the department.
_________________
* Numbering is given in accordance with the original. - Note "CODE".

4.4. Make proposals to the head of the territorial administration to improve working methods and encourage the department's employees.

4.5. The appointment, dismissal and transfer of financially responsible persons (cashiers, supply managers) are coordinated with the head of the department.

V. Responsibility

The head of the department is responsible for:

AGREED
Head of the legal department
S.G. Kirpicheva

Appendix 3 to the order. Job description of the chief specialist of the accounting and reporting department - deputy chief accountant

Appendix N 3
to order
dated 16.05.2001 N 44-p

I. General Provisions

1.1. This instruction regulates the labor (service) activities of the chief specialist - the deputy head of the accounting and reporting department (senior civil service position), who is hired by order of the head of the territorial administration on the basis of an employment contract (contract) based on the results of a competition for filling a vacant position.

1.2. A person with a higher education and work experience in accounting positions for at least three years is appointed to the position of the chief specialist - deputy chief accountant.

The chief specialist - the deputy chief accountant must have maturity, organizational skills, a sense of responsibility, discipline, and the ability to work with people.

1.3. The chief specialist - the deputy chief accountant is directly subordinate to the head of the department of the territorial administration of the Kalinin administrative region, in cases provided for by the current legislation, performs the functions of an official.

1.4. Chief Specialist - Deputy Chief Accountant is guided in his work by: the Charter of St. Petersburg, the Constitution of the Russian Federation, laws and other legal acts of the Russian Federation and St. Petersburg, orders and orders of the Governor of St. Petersburg, regulations on sectoral or territorial bodies of the Administration of St. Petersburg , orders and orders of the head of the sectoral or territorial body of the Administration of St. Petersburg, Regulations on the department, internal labor regulations, this job description, Instruction on the basics of office work and accounting, labor protection rules, rules for using computers, communications and communications.

II. Functions

The chief specialist - the deputy head of the department is entrusted with the following functions:

2.1. Accruals and deductions for wages.

2.2. Accounting for extrabudgetary funds.

2.3. Formation of accounting reports on the budget and off-budget funds.

2.4. Execution of contracts from lease funds for the repair and maintenance of the building.

2.5. Carrying out the duties of the head of the department during his absence.

III. Responsibilities

Chief specialist - deputy chief accountant is obliged to:

3.1. Follow all orders and instructions of the head of the department.

3.2. To make accruals and deductions for wages in a timely manner and at a high level.

3.3. Make all tax reports to the budget efficiently and on time.

3.4. Generate reports on off-budget funds.

3.5. Accounting for off-budget funds (settlements with tenants).

3.6. Know all methodological documents on accounting.

3.7. During the absence of the head of the department, carry out his duties.

IV. Rights

4.1. The chief specialist - the deputy chief accountant has the right not to accept for execution and execution documents on operations that violate the current legislation and the established procedure for receiving, posting and spending money and other inventory items.

The deputy head of the accounting and reporting department informs the head of the institution about such documents in writing. Upon receipt of a written order from the head of the institution on the acceptance of these documents for accounting, the head of the accounting and reporting department shall execute it. The head of the institution bears full responsibility for the illegality of the transactions performed.

4.2. Request and receive information, information and other materials on issues within the competence of the department.

4.3. Require the timely submission of accounting documents.

V. Responsibility

The chief specialist - the deputy head of the department is responsible for:

5.1. For non-fulfillment or improper fulfillment of their official duties provided for by this job description - within the limits determined by the current labor legislation, the legislation on the civil service of the Russian Federation.

5.2. For committing offenses in the course of their activities - within the limits determined by the current administrative, criminal and civil legislation of the Russian Federation.

5.3. For causing material damage - within the limits determined by the current labor, criminal and civil legislation of the Russian Federation.

The job description was developed in accordance with the legislation on civil service, labor legislation, qualification reference book, approved by the decree of the Ministry of Labor and Social Development of the Russian Federation of August 21, 1998 N 37.

AGREED
Head of the legal department
S.G. Kirpicheva

Department head
E. V. Ionenkova

Appendix 4 to the order. Job description of the leading specialist of the accounting and reporting department

Appendix N 4
to order
dated 16.05.2001 N 44-p

I. General Provisions

1.1. This instruction regulates the issues of labor (service) activities of a leading specialist (senior civil service position), who is recruited by order of the head of the territorial administration on the basis of an employment contract (contract) based on the results of a competition for filling a vacant position.

1.2. A person with a higher education and at least two years of experience in accounting positions is appointed to the position of the leading specialist of the department.

The leading specialist of the department must have organizational skills, a sense of responsibility, discipline, and the ability to work with people.

1.3. The leading specialist reports directly to the head of the department.

1.4. The leading specialist of the accounting and reporting department is guided in his work by: the Charter of St. Petersburg, the Constitution of the Russian Federation, laws and other legal acts of the Russian Federation and St. Petersburg, orders and orders of the Governor of St. Petersburg, regulations on sectoral or territorial bodies of the Administration of St. Petersburg , orders and orders of the head of the sectoral or territorial body of the Administration of St. Petersburg, Regulations on the department, internal labor regulations, this job description, Instruction on the basics of office work and accounting, labor protection rules, rules for using computers, communications and communications.

II. Functions

The leading specialist of the department is responsible for the following functions:

2.1. Accounting for fixed assets and inventory holdings for the territorial administration of the Kalinin administrative region.

2.2. Registration of bank documents.

2.3. Maintaining accounting registers for budgetary institutions (current accounts).

2.4. Functions of an accountable person with material responsibility.

2.5. Registration of contracts and settlements with tenants.

III. Responsibilities

The leading specialist is obliged to:

3.2. Timely and efficiently maintain accounting records for fixed assets and inventory for the territorial administration of the Kalinin administrative region and the administration of social protection of the population.

3.3. Execute bank documents on a computer.

3.4. Maintain accounting registers for budgetary institutions (current accounts).

3.5. Perform the duties of an accountable person with material responsibility.

3.6. Must be familiar with and know all the methodological documents on accounting, orders of the territorial administration of the Kalinin administrative region.

IV. Rights

4.1. The leading specialist has the right not to accept for execution and execution documents on operations that contradict the established procedure.

4.2. Request and receive information, information and other materials on issues within the competence of the department.

4.3. Require the timely submission of accounting documents.

4.5 *. Make proposals for improving the activities of the territorial administration and department.
_________________
* Numbering is given in accordance with the original. - Note "CODE".

V. Responsibility

The leading specialist is responsible for:

5.2. For committing offenses in the course of their activities - within the limits determined by the current administrative, criminal and civil legislation of the Russian Federation.

Department head
E. V. Ionenkova

Appendix 5 to the order. Job description of a specialist of the 1st category of the accounting and reporting department

Appendix N 5
to order
dated 16.05.2001 N 44-p

I. General Provisions

1.1. This instruction regulates the issues of labor (service) activities of a specialist of the 1st category (junior civil service position), who is hired by order of the head of the territorial administration on the basis of an employment contract (contract) in agreement with the head of the department.

1.2. A person with an incomplete higher or secondary specialized education is appointed to the position of a specialist of the 1st category of the department.

A specialist of the 1st category of the department must have organizational skills, a sense of responsibility, discipline, and the ability to work with people.

1.4. Category I specialist is guided in his work by: the Charter of St. Petersburg, the Constitution of the Russian Federation, laws and other legal acts of the Russian Federation and St. Petersburg, orders and orders of the Governor of St. by orders of the head of the branch or territorial body of the Administration of St. Petersburg, Regulations on the department, internal labor regulations, this job description, Instruction on the basics of office work and accounting, labor protection rules, rules for using computers, communications and communications.

II. Functions

The following functions are assigned to the specialist of the 1st category of the department:

2.1. Accounting for debtors and creditors.

2.2. Accounting for contractual obligations.

2.3. Conducting operations on the treasury system.

III. Responsibilities

3.1. Fulfill all orders and instructions of the head of the department and the deputy chief accountant.

3.2. Maintain accounting records for debtors and creditors.

3.3. Carry out registration and accounting for contractual obligations.

3.4. Conduct transactions on the treasury system on a computer.

3.4 *. Must be familiar with and know all the methodological documents on accounting, orders and orders of the territorial administration of the Kalinin administrative region.
_________________
* Numbering is given in accordance with the original. - Note "CODE".

IV. Rights

4.1. Do not accept for execution and execution documents on operations that contradict the established procedure.

All questions that arise are coordinated with the head or deputy head of the department.

4.2. Request and receive information, information and other materials on issues within the competence of the department.

4.3. Require the timely submission of accounting documents.

4.4. Make proposals for improving the activities of the territorial administration and department.

V. Responsibility

5.2. For committing offenses in the course of their activities - within the limits determined by the current administrative, criminal and civil legislation of the Russian Federation.

Department head
E. V. Ionenkova

Official
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JOB DESCRIPTION

HEAD OF INCOME AND EXPENDITURE ACCOUNTING DEPARTMENT

FUNDS - CHIEF ACCOUNTANT

1. General Provisions

1.2. The chief accountant is appointed and dismissed by the manager of the department.

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

1.4. The chief accountant reports directly to the manager of the department and the head of the Department of Accounting and Distribution of Funds of the Pension Fund of the Russian Federation.

2. Functions

3. Job responsibilities