Official duties of the bookkeeper on wages. Wage Accountant: Obligations and rights briefly
In the economic sphere, there are many relevantvacancies. However, the most popular today is the "salary accountant." All because every company, organization or firm issues a salary. Accordingly, a professional in this field will always be in demand.
Duties of a payroll accountantare quite extensive. These include the calculation of wages, the calculation of advance payments, the transfer of funds for the release, dismissal, the issuance of various compensations. In addition, the specialist should be able to draw up relevant documents, prepare reports, and provide additional information to employees of the company at their request. In addition, he must take into account the innovations that have emerged in the legislation. In the accountant's work there are a variety of nuances associated with hourly pay, weekends or holidays. Therefore, he must take everything into account and execute it in a timely manner.
The accountant-accountant is taken on a post onlyin the presence of higher education. Normal courses are not enough here. In addition, the length of service in such a position should be at least three years. An important point is the possession of a computer, standard and specialized programs, as well as office equipment.
The duties of a payroll accountant fora summary should be indicated. They should be prescribed as a separate item. It is important to give a little more time to list your merits in the resume. The guide will help to make a positive decision when selecting a specialist. After all, it is in the resume that the available abilities, skills, and skills are prescribed. It is important to indicate that you have the necessary knowledge of tax legislation, PBU and other regulatory documents.
An accountant engaged in the calculation of wagesfees, should be attributed to the category of specialists. Therefore, the decision to accept or dismiss this employee is made by the director of the company on the basis of the order. To get a position, you need to be an expert with a higher professional education. In addition, experience in the financial structure should be three years or more. The duties of the accountant for the calculation of wages include subordination to the chief accountant.
The salary specialist must work on the basis of:
- project materials, if there are clarifications related to the operational specifics;
- the organization's charter;
- rules existing within the company;
- orders and various requirements signed by the company's management;
Accountant-accountant should know:
- requirements, orders, the main materials of financial and control bodies in the organization of their activities;
- reporting rules;
- legislation related to finance, taxes and business;
- system, profile and specialization of the enterprise;
- available positions, instructions, job duties of the accountant on calculation of wages;
- rules of operations, document flow accounting;
- the procedure for processing payments and their forms;
- system of acceptance and registration of funds, as well as material and other values;
- the procedure for settling accounts with debtors and creditors in accordance with regulatory documents;
- system of taxation of legal entities and individuals;
- rules for writing off missing amounts and debts from accounts;
- the system of inventory management, as well as accounting of economic values;
- the timing of the preparation of the balance sheet and reports;
- system of organization of production and management;
- health and safety.
Who performs the duties of a payroll accountant in his absence?
For that period of time when the accounting accountantis on leave, his duties are performed by the performing person. At the same time, the availability of higher education and understanding of the principle of work is mandatory. Such a specialist is appointed only by order of the director. As a result, he is responsible, he has the same requirements as the salary accountant.
Functions of the accountant-accountant
These include the charging of labor andcalculation with employees. It is important to assess and check the length of time employees. In addition, you need to work with documents, engage in enrollment of contributions, taxes. It is also important to use accounting information correctly.
Wage accountant dutiesboards include a range of specific tasks. At the end of the month, you need to check the time sheet (a document that takes into account working hours). This is necessary in order to make an assessment and prepare for accrual.
The bookkeeper conducts the admission and inspection of hospitalsheets, is engaged in the calculation of wages, contributions to extra-budgetary funds, personal income tax. He calculates vacation pay, allowances, makes a final calculation when employees are fired. Produces this specialist and reconciliations with regulatory authorities (FIU, FSS, IFTS), takes part in inspections, provides the necessary information. He registers the relevant transactions, transactions and carries them to the required account in a specialized program.
In small organizations, the duties of an accountantthe accounting of wages includes not only the accrual, but also the transfer of taxes and contributions, payments to employees. In large organizations, payments are made by individual specialists. Also in small companies, an accountant can be assigned the duties of a personnel officer.
In addition, it is important to participate in theimprovement of types and methods of accounting, apply modern technology and information technology, using new sources and knowledge gained at the advanced training courses. It should also be facilitated in conducting an economic analysis of the activities of the enterprise, relying on records of accounting in order to identify available reserves of the company and improve the document flow in general. All of the above encompasses the duties of a payroll accountant. In the company's budget there should always be order. It is necessary to additionally monitor the safety of accounting documents, to process them in the appropriate order for the archive. After that, you need to properly deposit them in accordance with the requirements. It is also necessary to promote the introduction of advanced computer facilities, maintain and store accounting databases, and make amendments to them concerning reference and regulatory information.
The payroll accountant has certainrights. He can demand from the company's management appropriate conditions for the performance of his functions. It is important for an accountant to be aware of existing projects, decisions, requirements directly related to his activities. In addition, you can make your suggestions for improving the work, which is the responsibility of the accountant for wages. The specialist also has the right to request documents or information from the unit at the request of the company's management. Among other things, such an expert is required to improve and maintain his skills, to study in additional classes, to seek innovations in forums and websites. It is important to get acquainted with the new normative documents or changes in them, to participate in all sorts of conferences, meetings, events that contribute to improving the skills and knowledge of the accountant-accountant.
The payroll accountant isspecialist. Such a professional leads a huge number of documents, tracks, takes into account and updates specialized accounting software. So, like any employee, he has a certain responsibility.
Responsible for the proper performance of official dutiesfunctions of a salary accountant (the duties were briefly listed above). If an offense is committed in the course of the activity, the specialist may be held liable in accordance with administrative, criminal and civil legislation. In addition, he is responsible for material values, the preservation of trade secrets, the execution of discipline and the maintenance of order in general.
Evaluation of work
Duties of the accountant on wages, rightsand responsibility is prescribed in the job description. In addition, it is important to understand that only the chief accountant and the director of the organization can assess the work of the accountant on wages. They control such issues as compliance of the specialist with the established norms, timely submission of reports, charging payments, issuing them, proper accounting and compliance with the workflow. Now you know what salary accountant has duties, briefly they are indicated in the article.