The Job Of Accountant
The work of an accountant is strictly regulated by current legislation and accounting standards, including international ones.
The main areas of accounting activities: cash, fixed assets, foreign exchange transactions, payroll, warehouse.
In practice, the enterprise either has a special department in charge of accounting operations – accounting, or it concludes an agreement with an outside organization for accounting services (outsourcing).
The list of official duties of the chief accountant is presented in the Qualification directory of positions of managers, specialists and other employees. The rights, duties and responsibilities of the chief accountant are intertwined.
2. Basic rights and duties of an accountant
1. An accountant is a professional.
2. The accountant is appointed and dismissed by the order of the company’s general director on the recommendation of the chief accountant.
3. The accountant is directly subordinate to the chief accountant.
4. For the period of absence of an accountant, his rights and obligations are transferred to another official, which is announced in the order for the company.
5. The person who meets the following requirements is appointed to the position of an accountant: higher or secondary special education, professional experience of one year, knowledge of computer programs for accounting.
An accountant should know:
· Legislative acts, resolutions, orders, orders, guidelines, methodological and regulatory materials on the organization of the accounting of property, liabilities and business operations and reporting;
· Forms and methods of accounting at the enterprise;
· Plan and correspondence of accounts;
· The organization of document circulation on accounting areas;
· The procedure for documenting and reflecting on the accounts of the accounting of operations associated with the movement of fixed assets, inventory and cash;
· Methods of economic analysis of economic and financial activity of the enterprise;
· Rules of operation of computing equipment;
· Economy, organization of labor and management;
· Market methods of management;
· Labor legislation;
· Rules and norms of labor protection.
An accountant is guided in his activities:
· Legislative acts of the Russian Federation;
· Company Charter
· Rules of the internal labor schedule, other regulatory acts of the company;
· Regulations on the company’s accounting;
· Orders and orders of the management;
· This job description.