Functional and official duties of the accountant
An accountant is a specialist whose dutyis the documentary conduct of economic and financial accounting in the enterprise. In his work, the accountant strictly follows the established regulations of the current legislation.
The main areas of financial activity are: fixed assets, wages, cash, foreign exchange and warehouse.
In addition, in many large enterprisesthere is a whole staff of highly qualified accountants, each of whom deals with a certain type of activity, while each accountant has his own duties:
- reception and control of all primary documentation;
- payroll preparation;
- the implementation of transactions that involve the movement of cash and fixed assets, as well as various commodity and material assets;
- deduction of monetary funds to insurance services, tax service, trade union or pension funds.
Accountant's functional duties:
- ability to handle large cash flows;
- knowledge of the tax and labor code;
- work in special accounting programs;
- compulsory knowledge of the basics of statistics, economics and mathematics.
A qualified accountant who is goodunderstands all types of accounting and, accordingly, tax legislation, is an indispensable employee in the enterprise. Such professionals, after a while, rightfully occupy the position of chief accountant. But as a result, the accountant's responsibility also increases.
The duties of an accountant include:
- accounting in the enterprise;
- participation in the development and further activities directly aimed at the rational and proper use of resources;
- reception and monitoring of primary documentation;
- the reflection on the accounts of transactions related to the constant movement of cash and fixed assets, inventories;
- calculation and further transfer of taxes and othercollections in the local and federal budgets, various payments to banking institutions, insurance contributions to extra-budgetary public funds, payroll and other;
- providing investors, creditors, managers, auditors with reliable accounting statements.
In addition, the duties of an accountantThe development of a working chart of accounts; participation in the implementation of economic analysis of financial and economic activities of the organization; preservation of documents; formation, accumulation and maintenance of a database on the accounting of the organization; execution of individual orders of the head.
Duties of the accountant on the materials
Depending on the direction of the accountingactivities, accountants in the company can carry out a certain type of activity, so they have their responsibilities. The job duties of the accountant on the materials include the conduct of documentary audits of the organization's business activities to perform the accounting of the property existing in the enterprise, the timely processing of the audit results obtained, the provision of the necessary recommendations to the facility managers to eliminate the discovered causes of deficiencies and violations, control the reliability of accounting for fixed and materiel , registration of income and expense documents, advance reports and d ugoe.
The accountant bears material responsibility to the organization-employer, as well as to state and non-state control bodies.