Job description of the chief accountant sample professional standards. Job description of the chief accountant of the Sosnovsky rural settlement. What it is

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Job description
chief accountant [name of organization, enterprise, etc.]

This job description was developed in accordance with the provisions of the Labor Code of the Russian Federation, as well as other regulationsregulating employment relationship in Russian Federation.

1. General Provisions

1.1. The chief accountant belongs to the category of managers, is hired and dismissed by order of the director of the enterprise.

1.2. The chief accountant reports directly to the director of the enterprise, and on certain issues coordinates his work with the deputy director for financial matters and staff.

1.3. A person who has a higher professional (economic, financial and economic) education and experience in financial and accounting (financial and economic) work for leadership positions not less than [value] years.

1.4. In his activities, the chief accountant is guided by:

Legislative and regulatory documents governing issues accounting and reporting;

Methodological materials on relevant issues;

The company's charter;

Internal rules work schedule;

Orders and orders of the director of the enterprise;

Regulations on the accounting department of the enterprise;

This job description.

1.5. The chief accountant should know:

Accounting legislation;

Resolutions, orders, orders, other guidance, methodological and regulatory materials of financial and control and auditing bodies on the organization of accounting and reporting, as well as related to financial and economic activity enterprises;

Civil law, financial and tax legislation;

Enterprise structure, strategy and prospects for its development;

Regulations and instructions for the organization of accounting at the enterprise, the 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 acceptance, posting, storage and expenditure of inventory items, money and other values;

Methods economic analysis economic financial activities enterprises, identifying on-farm reserves;

Settlement rules with debtors and creditors;

Tax conditions for legal entities and individuals;

The procedure for writing off shortfalls, receivables and other losses from accounting accounts;

Rules for conducting inventories of cash and inventory;

The procedure and terms for drawing up accounting balances and statements;

Rules for conducting inspections and documentary audits;

Modern means computing technology and the possibility of their application to perform accounting and computing work and analysis of production, economic and financial activities of the enterprise;

Advanced domestic and foreign experience improving the organization of accounting;

Economy, organization of production, labor and management;

Market methods of management;

Labor legislation;

Labor protection rules and regulations.

1.6. During the absence of the chief accountant, his duties are performed by a deputy, appointed in accordance with the established procedure and bearing full responsibility for the proper execution of the duties of the chief accountant.

II. Functions

The chief accountant has the following functions:

2.1. Management of accounting and reporting at the enterprise.

2.2. Formation of accounting policy with the development of measures for its implementation.

2.3. Providing methodological assistance to employees of the enterprise's divisions on accounting, control and reporting.

2.4. Ensuring the compilation of payroll calculations, charges and transfers of taxes and fees to budgets of different levels, payments to banking institutions.

2.5. Identification of on-farm reserves, implementation of measures to eliminate losses and non-productive costs.

2.6. Implementation of modern technical means and information technologies.

2.7. Control over the timely and correct execution of accounting documentation.

2.8. Ensuring healthy and safe environment labor for subordinate performers, control over their compliance with the requirements of legislative and regulatory legal acts on labor protection.

III. Job responsibilities

To perform the functions assigned to him, the chief accountant of the enterprise must:

3.1. Carry out the organization of accounting of economic and financial activities and control over the economical use of material, labor and financial resources, the safety of the property of the enterprise.

3.2. To formulate an accounting policy in accordance with the legislation on accounting, based on the structure and characteristics of the enterprise, the need to ensure it financial sustainability.

3.3. Organize accounting of property, liabilities and business transactions, incoming fixed assets, inventory and cash, execution of cost estimates, performance of work (services), results of financial and economic activities of the enterprise, as well as financial, settlement and credit transactions, timely reflection on accounting accounts of transactions related to their movement.

3.4. Monitor compliance with the procedure for processing primary and accounting documents, settlements and payment obligations, spending the fund wages, carrying out inventories of fixed assets, inventory and cash, audits of the organization of accounting and reporting, as well as documentary audits in the divisions of the enterprise (branches).

3.5. Take measures to prevent shortages, illegal spending of funds and inventories, violations of financial and economic legislation.

3.6. Ensure the legality, timeliness and correctness of paperwork, work (services) performed, payroll calculations, correct calculation and transfer of taxes and fees to federal, regional and local budgets, insurance contributions to state extra-budgetary social funds, payments to banking institutions, funds for financing capital investments, repayment of debts to banks on loans in due time, as well as deductions of funds for material incentives for employees of the enterprise.

3.7. Participate in the preparation of materials on shortages and theft of funds and inventories, control the transfer, if necessary, of these materials to investigative and judicial authorities.

3.8. Lead the work on the preparation and adoption of a working chart of accounts, forms of primary accounting documents used to formalize business transactions for which are not provided standard forms, the development of forms of documents for internal accounting, as well as ensuring the procedure for conducting inventories, monitoring the conduct of business transactions, observing the technology for processing accounting information and the procedure for document flow.

3.9. Participate in the economic analysis of the economic and financial activities of the enterprise according to accounting and reporting data in order to identify on-farm reserves, eliminate losses and non-productive costs.

3.10. Carry out work to ensure strict observance of staff, financial and cash discipline, estimates of administrative and economic and other expenses, the legality of writing off shortages, receivables and other losses from accounting accounts, the safety of accounting documents, registration and filing them in the archive in the prescribed manner.

3.11. Take measures to accumulate funds to ensure the sustainability of the enterprise.

3.12. Ensure the rational organization of accounting and reporting at the enterprise based on the maximum centralization of accounting and computing work and the use of modern technical means and information technologies, progressive forms and methods of accounting and control, the formation and timely submission of complete and reliable accounting information on the activities of the enterprise, its property status , income and expenses, as well as the development and implementation of activities aimed at strengthening financial discipline.

3.13. Cooperate with banks on the placement of free funds on bank deposits (certificates) and the acquisition of highly liquid state valuable papers, control over the conduct of accounting transactions with deposit and credit agreements, securities.

3.14. Participate in the development and implementation of rational planning and accounting records, progressive forms and methods of accounting based on the application modern means computing technology.

3.15. Ensure the preparation of a balance sheet and operational consolidated reports on income and expenditure of funds, on the use of the budget, other accounting and statistical reporting, and their submission in the prescribed manner to the relevant authorities.

3.16. Provide methodological assistance to employees of departments of the enterprise on accounting, control, reporting.

3.17. Supervise the employees of the company's accounting department.

IV. Rights

The chief accountant has the right:

4.1. To represent the interests of the enterprise in relations with other structural divisions of the enterprise and other organizations on financial, economic and other issues.

4.2. Establish job responsibilities for employees subordinate to him, so that each employee knows the scope of his duties and is responsible for their implementation. Employees of other departments engaged in accounting are subordinate to the chief accountant on all matters of organizing and maintaining accounting and reporting.

4.3. Submit proposals for improving economic and financial activities for consideration by the company's management.

4.4. Sign and endorse documents within their competence.

4.5. Receive timely information and documents (orders, orders, contracts, estimates, reports, standards, etc.) from the heads of the divisions of the enterprise (specialists) necessary for the performance of their duties. (For untimely, poor-quality execution and preparation of these 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 ).

4.6. Submit for consideration by the director of the enterprise ideas on the appointment, relocation, dismissal of accounting employees, proposals for their encouragement or imposition of penalties on them.

4.7. To involve specialists of the enterprise's departments in solving the tasks assigned to it (if this is provided for by the provisions on departments, if not - with the permission of the head)

4.8. Require the director of the enterprise to assist in the performance of their duties and rights.

V. Responsibility

The 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 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 administrative, criminal and civil legislation of the Russian Federation.

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

Vi. 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 chief accountant interacts:

6.1. With the director for:

Receipt of: orders, instructions, instructions, correspondence sent to the accounting department;

Submissions: inquiries, information, information on financial issues of the enterprise upon request, draft orders, service notes, reports and any other information arising from accounting.

6.2. With deputy directors in agreement with the director on the following issues:

Receipts: orders, instructions, inquiries, memos, correspondence sent to the accounting department;

Submissions: certificates, statements, information, information on the status of settlements, on the availability of fixed assets and other inventory items and other information arising from accounting.

6.3. With the heads of departments of the enterprise on the following issues:

Receipt of: contracts, information about contracts, orders for the admission, dismissal and relocation of employees of the enterprise, receipts, receipts for the purchase of inventory, advance reports on the expenditure of funds for travel and business expenses, reports on the work done on business trips, expenditure standards funds, estimates for spending money on entertainment and travel expenses, maintaining branches, timesheets and other documents and information necessary for accounting;

Submissions: information on the status of settlements with debtors and creditors, information on the rates of spending money on travel expenses, on accrued wages and other payments for social insurance, cash for the operation of the enterprise.

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

Receiving: any information arising from accounting, certificates, reports and declarations outgoing from the company;

Submissions: official job descriptions, memos with a resolution to execute cash payments, orders, orders, requests for information, regulatory documents on accounting, a chart of accounts and other reference information on the implementation of accounting.

6.5. FROM commercial banks on questions:

Obtaining: written explanations, instructions on interaction with banks, agreements on opening and maintaining a bank account, agreements on the placement of credit funds, certificates of open accounts in banks and the availability of funds on them and other documents and requirements of banks subject to execution;

Submissions: bank payment documents and attachments to them, duly filled in, cards of sample signatures of loan managers, necessary documents for opening accounts (currency, ruble, deposit, loan and other accounts).

6.6. With the inspections of the Ministry of Taxes and Duties, with the authorities The Statistical Office, with extra-budgetary funds, the Government of Moscow on the issues:

Obtaining: acts of field and office audits of the correctness of tax payments to the budget, protocols of audits on detected violations of tax legislation, certificates of absence of tax arrears to the budget and absence of violations of tax legislation, requests for counter audits;

Submissions: annual, quarterly reports, monthly tax returns to the republican and city budgets, individual information on income received by employees of the enterprise, documents on requests for counter checks, acts of reconciliation of balances with the budget for taxes and fees, the accounting policy of the enterprise, the annual conclusion of the audit firm on the accuracy of accounting and other information necessary to verify the correctness of the calculation and payment of taxes and fees to the budget.

6.7. With audit firms on:

Receipt of: audit reports on checking the status of accounting, advice on the reflection of financial and business transactions in accounting accounts;

Submissions: all accounting documents required for checks, clarifications on the reflection in the accounting of financial and business transactions.

The job description is developed in accordance with [name, number and date of the document].

The head of the enterprise (organization) by the subordination of the chief accountant or the head personnel service enterprises (organizations)

[initials, surname]

[signature]

[day month Year]

Agreed:

Head of the legal department

[initials, surname]

[signature]

[day month Year]

I have read this job description:

[initials, surname]

[signature]

[day month Year]

AGREED

Chairman of the trade union committee

___________ /___________________/

protocol No. ____ dated "__" ___ 201__.

APPROVED BY

Director

Institution name

_________ /_________________/

Order No. __ from "_" ._. 20__.

Job description of the chief accountant of the school

________________

1. General Provisions.

1.1. This job description was developed based on Qualification handbook positions of managers, specialists and other employees approved by the Resolution of the Ministry of Labor and Social Development of the Russian Federation of August 21, 1998 No. 37 as amended on February 12, 2014; taking into account the Federal Law No. 273 of December 29, 2012 "On Education in the Russian Federation" (as amended on July 05, 2017); in accordance with Labor Code Of the Russian Federation and other regulations governing labor Relations between employee and employer.

1.2. The chief accountant is appointed and dismissed from it in accordance with the procedure established by the current labor legislation by order of the head of the school.

1.3. The chief accountant must, as a rule, have a higher or secondary specialized education and work experience in this area for at least 3 years.

1.4. This job description sets functional responsibilities, rights and responsibilities of an employee holding the position of chief accountant in an educational institution.

1.5. The chief accountant is subordinate directly to the director of the general educational institution... The chief accountant belongs to the administrative and managerial category of employees.

1.6. In its professional activity the chief accountant of the school is guided by the Constitution of the Russian Federation, the Law of the Russian Federation "On Education", model provision "On a general education institution", the Law of the Russian Federation "On accounting", decrees of the President of the Russian Federation, decisions of the Government of the Russian Federation and Departments of education management at all levels on education and accounting, administrative, labor and economic legislation.

Also, the employee is guided by the rules and regulations of labor protection and fire safety, job description, the Charter and local legal acts of a general education institution (including the Internal Labor Regulations, orders and orders of the director, labor contract).

1.7. The chief accountant must confidently know:

Accounting legislation;

Resolutions, orders, orders, other guidelines, methodological and regulations financial and control and auditing bodies on the organization of accounting and reporting;

Civil law, financial, tax and business law;

The structure of the school, regulations and instructions for conducting accounting in a general education institution, the rules for its conduct;

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

Methods and procedure for financial settlements;

Rules for the receipt, posting, storage and spending of funds, inventory items;

Rules for performing inventories of funds and material values;

The procedure and terms for drawing up accounting balances and statements; rules for conducting inspections and documentary audits;

The newest means of computer (computing) technology and ways of using them for performing accounting and computing work and analyzing the financial activities of an educational institution;

Labor legislation;

Rules and norms of labor protection, fire safety.

1.8. During the absence of the chief accountant, the execution of his duties is assigned to the accountant of a general education institution.

1.9. The chief accountant is directly subordinate to the school accountant.

2. Functions.

The main areas of activity of the chief accountant are:

2.1. Ensuring the correct formulation and maintenance of accounting at school;

2.2. Ensuring compliance of conducted business operations with the legislation of the Russian Federation;

2.3. Organization of work of employees of the accounting department of a general educational institution.

3. Job responsibilities

The school's chief accountant must fulfill the following job responsibilities:

3.1. Analyze the state of the material base of a general education institution, the efficiency and rationality of spending money and material resources;

3.2. Plan development:

Required financial and business documentation;

Measures to conduct an annual inventory of material resources with the participation of the Deputy Head for AHR;

Timely and efficiently write off worn out and morally obsolete inventory items in classrooms, workshops, gym and back rooms;

To instruct the materially responsible persons on the accounting and preservation of valuables in their custody.

3.3. Carry out work in different areas of accounting;

3.4. Participate in the planning and implementation of events aimed at observance of financial disciplines and the correct use of resources, in conducting an economic analysis of the school's economic activity according to accounting and reporting data, in the development and application of progressive norms and methods of accounting based on the use of computers;

3.5. Collect data on the relevant areas of accounting for the preparation of reporting documents;

3.6. Control the safety of accounting documents, draw up them in accordance with the established procedure for sending to the archive;

3.7. Coordinate the development of the necessary financial and economic documentation, the work of the school staff on issues of material and economic activities;

3.8. Control the correct expenditure of material resources, timely and correct reporting on the material and economic activities of the school, the movement of property;

3.9. Carry out reception and control primary documentation by the relevant accounting departments;

3.10. Reflect in the accounting transactions related to the movement of cash and material assets;

3.11. Ensure legal, timely and correct paperwork, payroll, correct calculation and sending of payments to the state budget, contributions to state social insurance, union dues, payments to banks;

3.12. Take appropriate measures to prevent illegal spending of funds and material assets, violations of financial and economic laws;

3.13. Take the necessary measures to accumulate funds to ensure the financial stability of the educational institution;

3.14. Correct the agreements on the material and economic activities of the school in accordance with the changing legislation;

3.15. Develop regulatory requirements for accounting and material and economic documentation;

3.16. Provide on time complete and correct accounting information about the school's activities, its property status, income and expenses;

3.17. Monitor the proper execution of cost estimates;

3.18. Control the timely execution of orders on the appointment of persons responsible for the safety of material values \u200b\u200band funds;

3.19. Perform correct processing of bank documents, statements, as well as record transactions on bank accounts in the journal;

3.20. Monitor the spending of the payroll;

3.21. To participate in the development and application of rational planning and accounting documentation, progressive forms and methods of accounting based on the use of modern computer technology;

3.22. Provides:

Compliance of the carried out material and economic operations with the legislation of the Russian Federation;

Timely and correct execution of accounting documentation;

Timely submission of the necessary reporting documentation to higher and controlling organizations.

Compliance with the requirements of the instructions for labor protection and fire safety.

4. Rights.

The chief accountant of the school has the right, within the limits of his competence:

4.1. Give mandatory orders for the preparation of accounting documentation and submitting it to the accounting department to all financially responsible persons of the school;

4.2. Submit financially responsible persons to disciplinary responsibility for the school director who violated or did not fulfill the requirements for the registration of accounting documentation and submit it to the accounting department within the prescribed period;

4.3. Participate:

Negotiating with partners of a general educational institution for material and technical equipment;

In the development of various management decisions on material and economic issues;

In developing a school development strategy;

4.4. Establish business contacts on behalf of the school with individuals and organizations that have the opportunity to contribute to the improvement of the material and technical equipment of the educational institution;

4.5. Represent the interests of the school in third-party organizations on issues related to the activities of the chief accountant.

4.6. Visiting financial documents on a par with the school director, without the signature of the chief accountant, cash and settlement documents, financial and credit obligations are considered invalid and cannot be accepted for execution;

4.7. Make suggestions for improving the work of the school accounting team;

4.8. Improve your qualifications.

5. Responsibility.

5.1. For non-performance or violation without good reason Of the Charter and the Internal Labor Regulations of the educational institution, job description, legal orders of the director and other local regulations, the accountant bears disciplinary responsibility in the manner prescribed by labor legislation. Behind gross violation job responsibilities dismissal can be applied as a disciplinary sanction.

5.2. For the preparation of incorrect accounting statements and violation of the deadlines for submitting accounting forms to the appropriate authorities and higher organizations - in accordance with the legislation of the Russian Federation.

5.3. For violation of the rules of fire safety, labor protection, sanitary and hygienic rules and regulations for the organization of material and economic activities, the chief accountant is brought to administrative responsibility in the manner and in the cases established by administrative legislation.

5.4. For the culpable infliction of material damage on the school or participants in the educational process in connection with the performance (failure) of his official duties, the chief accountant bears full financial responsibility in the manner and within the limits approved by labor and (or) civil legislation.

6. Relationships. Relationships by position.

Chief Accountant:

6.1. Works in the mode of irregular working hours according to the schedule compiled on the basis of 40-hour working week and certified by the school principal;

6.2. Plans his work for each financial year and separate reporting period... The work plan is submitted for approval to the director of a general education institution no later than five days from the beginning of the planning period;

6.3. Receives information of a regulatory and financial and economic nature from the school principal, gets acquainted with the relevant documents against signature;

6.4. Signs orders of the school director for financial activities, contracts for economic activities;

6.5. He constantly exchanges information on issues within his competence with employees of school accounting, teaching and service personnel of a general education institution, deputy director for administrative and economic work (supply manager);

6.6. Acting as a school accountant during his temporary absence (vacation, illness, etc.). The fulfillment of duties is carried out in accordance with labor legislation and the Charter of the school on the basis of the order of the director.

6.7. Submits to the school principal a written report on his work of no more than five typewritten pages up to ten days after the end of each reporting period.

6.8. All information received at meetings and seminars of various levels is provided to the director immediately after receiving it.

The job description was developed by: _____________ /_______________________/

I have read the job description, received one copy andi undertake to keep it in the workplace.

"___" _____ 20___ _____________ / _______________________ /

Approved

By order of the head of administration

JOB DESCRIPTION

Chief accountant Sosnovsky rural settlement

Zubovo-Polyansky municipal district of the Republic of Mordovia.

1.1. Chief Accountant of the Sosnovsky Administration rural settlement is an official, municipal employees. Appointed to and dismissed by the head of the administration of the Sosnovsky rural settlement.

1.2. The chief accountant of the administration is subordinate and accountable

directly to the head of the Sosnovsky rural settlement.

1.3. A person is appointed to the position of the Chief Accountant of the Administration

which, as a rule, higher education and experience in financial and accounting work, including in managerial positions, at least 3 years, or secondary specialized education and experience in financial and accounting work, including in managerial positions, at least 5 years

1.4. The chief accountant of the administration is guided in his activities by:

The Constitution of the Russian Federation, Federal constitutional laws, incl. Budget and Tax Codes;

Accounting legislation;

By the resolutions and orders of the head of the Republic of Mordovia, Zubovo-Polyansky municipal district;

The Charter of the Sosnovsky rural settlement;

- Regulations on the Commissions for Compliance with Service Requirements

the behavior of municipal employees and the settlement conflicts of interest;

- Resolutions and orders of the head of the Sosnovsky rural settlement;

Internal labor regulations;

This instruction.

2. Chief Accountant of Administration Sosnovsky rural settlement must know:

Resolutions, orders, orders, other guidance, methodological and regulatory materials of higher, financial and control and auditing bodies on the organization of accounting and reporting, as well as on the economic and financial activities of budgetary organizations;

Financial, tax and business legislation;

Structure municipal formation, strategy and prospects for its development;

The procedure for registration of operations and organization of document flow;

Forms and procedure for financial settlements;

Methods of economic analysis of the economic and financial activities of the enterprise, identification of on-farm reserves; the procedure for acceptance, posting, storage and spending of funds, inventory and other valuables;

Settlement rules with debtors and creditors;

Tax conditions for legal entities and individuals;

Rules for conducting inventories of cash and inventory;

The procedure and terms for drawing up accounting balances and statements;

Rules for conducting inspections and documentary audits;

Modern computer technology and the possibility of their application for the implementation of accounting and computing work and analysis of the financial activities of the administration.

Economics, labor organization and management;

Labor legislation;

Labor protection rules and regulations.

3. Duties of the Chief Accountant of the centralized accounting department of the administration of the Sosnovsky rural settlement.

Chief Accountant:

Carries out the organization of accounting economic and financial activities and control over the use of material, labor and financial resources, the safety of the administration's property.

Forms an accounting policy in accordance with the legislation on accounting, based on the structure and characteristics of the administration, the need to ensure its financial stability.

Draws up calculations for the draft settlement budget.

Draws up, together with the head, draft estimates of costs and calculations to them and participates in the consideration of these estimates by the Council of Deputies of the settlement.

Takes into account the changes made to the budget and the cost estimates of budgetary institutions according to the Decisions of the Council of Deputies of the Sosnovsky rural settlement.

Keeps accounting records, execution of estimates of expenditures of budgetary institutions, budget revenues and expenditures, special funds, as well as inventory items in accordance with the instructions and guidelines of the Ministry of Finance of the Russian Federation and the Republic of Mordovia.

It calculates and pays wages to employees of budgetary institutions and the administration of the Sosnovsky rural settlement in due time, as well as the correct deduction of taxes from wages of staff and non-staff (not payroll) staff and the timely transfer of withheld amounts to the budget

Carries out calculations that arise in the process of executing the cost estimates of budgetary institutions with accountable persons, organizations, institutions and individuals.

Checks the legality of documents. Applicants for accounting, the correctness and timeliness of their registration, the compliance of expenses with the approved appropriations.

Provides a rational organization of accounting and reporting, based on the maximum centralization of accounting and computing work and the use of modern technical means and information technologies, progressive forms and methods of accounting and control, the formation and timely presentation of complete and reliable accounting information on the activities of the administration, income and expenses, as well as the development and implementation of measures aimed at strengthening financial discipline;

Organizes accounting of property, liabilities and business transactions, incoming fixed assets, inventories and cash, timely reflection on the accounts of accounting transactions related to their movement, execution of cost estimates, performance of work (services), financial, settlement and credit transactions ;

Provides legality, timeliness and correctness of paperwork, preparation of economically sound reports, calculations.

Takes measures to prevent shortages, illegal spending of funds and inventories, violations of financial and economic legislation;

Interacts with banks;

Carries out work to ensure strict observance of staff, financial and cash discipline, estimates of administrative and economic and other expenses, the legality of writing off shortages, receivables from accounting accounts, the safety of accounting documents and accounting registers, cost estimates of budgetary institutions and payments to them, legislative, instructional materials and other documents, registration and submission of them in the prescribed manner to the archive;

Provides the preparation of a balance sheet and operational consolidated reports on income and expenditure of funds, on the use of the budget, other accounting and statistical reports, their submission in the prescribed manner to the relevant authorities;

Provides methodological assistance to employees of administration and divisions on accounting, control, reporting and economic analysis;

Supervises accounting employees;

4. The chief accountant of the administration has the right:

4.1. Gets acquainted with the documents establishing his rights and obligations

on the replaced main position municipal service, criteria for assessing the quality of performance of official duties and conditions of promotion;

4.2. To sign certain types documents within their competence.

4.3. To attend meetings of commissions under the administration, meetings held in pursuance of controlled documents and on other issues of their jurisdiction, sessions of the Council of Deputies;

Make comments, return incorrect documents for correction;

Request from executors (in writing and orally) information on the progress of the execution of documents

4.4. Represent the interests of the administration in relations with all of its structural divisions, other organizations on issues within the competence of the accounting department;

4.5. Submit for consideration by the head of the administration, the Council of Deputies, proposals for improving the activities of the administration, proposals for the appointment, relocation, dismissal, encouragement and disciplinary and material responsibility of accounting employees;

5. The chief accountant of the administration is responsible for:

For non-fulfillment or improper fulfillment of their duties under this instruction - in accordance with the current labor legislation;

For offenses committed during the period of carrying out their activities - in accordance with the current civil, administrative and criminal legislation;

For causing material damage in accordance with applicable law;

The job description was developed in accordance with No. 25-ФЗ dated March 2, 2007 " On municipal service in the Russian Federation ", 131-FZ" On general principles of organizing local self-government in the Russian Federation ",

Based on the Charter of the Sosnovsky rural settlement of the Zubovo-Polyansky municipal district of the Republic of Mordovia, Decisions of the session of the Council of Deputies of the Sosnovsky rural settlement of the Zubovo-Polyansky municipal district of the Republic of Mordovia No. 3

From 29.07. 2011 r.

I have read the job description: _________________________________

The chief accountant belongs to the top management and is actually the second person of the company after general director... The employer must protect himself and clearly distinguish between the requirements for the position, the duties of the chief accountant, his rights and responsibilities. A correctly drawn up job description of the chief accountant will help him in this.

From the article you will learn:

How to write job descriptions for a chief accountant

Download related documents:

The job description of the chief accountant in 2017 will help the employer in the following cases:

• refuse to hire a candidate who does not meet the requirements for the position;
• to prove the legality of the application of a disciplinary sanction for failure to perform or improper performance of the duties of the chief accountant;
• confirm that the employee has gone beyond his powers;
• avoid a fine from labor inspection for failure to indicate employment contract labor function;
• win a legal dispute.

An example from judicial practice.

The employer has imposed a disciplinary penalty on the employee for improper performance of labor duties. But the plaintiff considered the application of a disciplinary sanction illegal,since he did not allow improper performance of his official duties. The violations indicated in the certificate drawn up based on the results of the audit do not apply to accounting.

From the materials of the court case, it follows that, by order of the director, a disciplinary penalty was applied to the employee in the form of a remark for improper performance of official duties. They are fixed in paragraphs 2 and 4 of section 11Job description of the chief accountant dated 16.10.2012. The employee did not ensure control over the legality, timeliness and correctness of paperwork, as well as the quarterly inventory of accounts and settlements with organizations. In addition, the chief accountant violated paragraph 14 of the instructions, since, based on the results of the audit of financial and economic activities carried out financial management administration of the Sukhobuzimsky district on 03/23/2016, violations were found. Namely:

• funds for the goods were transferred not in accordance with the contract, specification, invoice (clause 2 of the reference);
• the inventory of fixed assets was carried out formally;
• the correspondence of payment documents and actually available equipment was not carried out, and so on.

During the trial, the court concluded that the application of the disciplinary sanction was lawful. The court had sufficient grounds to prove thatduties of the chief accountantperformed improperly. Thus, the plaintiff's claims were denied (the appellate ruling of the Krasnoyarsk Regional Court dated 10.26.2016 in case N 33-14578 / 2016).

Important! The employee must be familiarized with the instructions against signature. Otherwise, the employee is not responsible for non-compliance with the requirements of the document.

Job instructions (including by the position of chief accountant) do not have a unified form. They are approved by the head of the organization or other authorized person. A sample document is shown in Figure 1.

Figure 1. Job description of the chief accountant: sample

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When developing job description the chief accountant needs to pay attention to the professional standard approved by order of the Ministry of Labor of Russia dated December 22, 2014 No. 1061n. It is necessary to apply the professional standard "Accountant" if the Labor Code or other normative acts of the Russian Federation stipulate certain requirements (Article 195.3 of the Labor Code of the Russian Federation). Based on this, the professional standard is mandatory for the chief accountants of a number of organizations. So, the requirements for qualifications are established by the Law of 06.12.2011 No. 402-FZ for chief accountants:

public JSC;

insurance organizations and private pension funds;

Other employers have the right, but are not obliged to be guided by the requirements of the professional standard.

Responsibilities of the chief accountant

The job description of the chief accountant is typical, but it may still differ depending on the specifics of the details of the company. For example, in practice, situations are often encountered when, in a small organization, the chief accountant, among other things, performs the duties of maintaining personnel records or keeping cash.

The following can be specified as the main job responsibilities of the chief accountant.

Preparation of financial statements:

• organization, planning, coordination, control of the process of generating information in the accounting system;
• ensuring the submission of financial statements in a timely manner;
• formation and verification of the correctness of the formation of numerical indicators of reports included in the accounting statements;
• formation of explanations for the balance sheet and the statement of financial results;
• ensuring that the head of the economic entity signs accounting statements;
• security necessary documents accounting for internal and external audit (audits, tax and other audits), preparation of relevant documents on disagreements based on the results of audits (audits, tax and other audits);
• ensuring the safety of financial statements until they are transferred to the archive;
• organization of the transfer of financial statements to the archive on time.

Internal control of accounting and financial reporting.

• organization and implementation of internal control over accounting and preparation of financial statements;
• verification of the validity of primary accounting documents;
• control over compliance with the procedures for internal control of accounting and preparation of financial statements;
• preparation and submission of reports on the state of internal control of an economic entity, organization of their storage and transfer to the archive in a timely manner.

Maintaining tax accounting and preparation of tax reports, tax planning.

Management of the activity of accounting employees.

Job description of the chief accountant: sample

As already noted, the sample job description the chief accountant can be drawn up on the basis of professional standard... The job description of the chief accountant in 2017, as a rule, consists of the sections indicated in table 1.

Table 1. What sections the job descriptions consist of

Section	Description
General Provisions	IN this section general issues on labor activity, namely: to whom the employee reports; what documents, norms the employee is guided by in his work; who performs the duties of the employee during his absence
Qualification requirements	This section describes the requirements for the position: education; work experience; necessary skills; necessary knowledge This section of the job description of the chief accountant must comply with the requirements of the professional standard "Accountant"
Job responsibilities	This section lists the functions, duties of the employee that he must perform
	This section provides the authority of the employee
A responsibility	This section sets out the limits of employee liability

We examined the procedure for regulating the labor function of the chief accountant. Approve job descriptions for yourself (the company), and not for the inspection authorities, as this document primarily protects the rights of the employer.

Job description and its content

A job description is an internal administrative document, the main purpose of which is to indicate powers, responsibilities, and responsibilities for a specific position.

A properly formatted document allows you to:

• rationally distribute functional responsibilities between employees and thereby increase their interaction with each other;
• establish certain rights and obligations for a specific position;
• to increase the personal responsibility of each employee;
• to bring to the attention of each employee the required level of expected actions from him, as well as the criteria by which the results of his work will be evaluated.

In addition to the above, if necessary, the job description can serve as proof of the existence of an employment relationship.

IN labor law there are no rules obliging to draw up specified document... However, the drafting of this document is recommended in order to divide powers between employees, as well as to establish responsible persons.

When developing job descriptions, you must be guided by:

1. The scope of the enterprise, business plans, etc.
2. Internal documents of the organization (regulations on structural divisions, departments, etc.).
3. Labor legislation of the Russian Federation and other laws for certain positions. For example, when drawing up instructions for an accountant, special attention should be paid to the law "On accounting" dated 06.12.2011 No. 402-FZ.
4. Unified classification reference (CEN).
5. Unified tariff and classification reference book (ECTS).
6. Professional standards.

The procedure for drawing up the job description of the chief accountant

Since there are no clear rules governing the need to draw up a job description, there are no clear rules establishing this procedure.

However, in the current practice, several steps can be distinguished:

1. This document is drawn up when hiring and handed over to the employee being accepted simultaneously with the employment contract.
2. The instruction is drawn up for each position in accordance with staffing table and at the same time is impersonal.
3. When forming the document, it is advisable to involve the heads of those divisions or departments in which the employment of a citizen is planned.
4. The instruction should have a clear and concise structure, since its main purpose is to reflect information regarding the goals, tasks, powers of an individual employee.
5. This document is approved by the head of the enterprise.

It is mandatory to use professional standards for those positions, the qualification requirements for which are established by special regulations, for example, judges, teachers, lawyers. You can read about this in the article "Compulsory professional standards from 2017".

Sample job description of the chief accountant of LLC

Unified form this document also does not exist, and each employer has the right to independently develop the form, approve and make changes.

When drawing up the instructions for the chief accountant of an LLC in 2018 - 2019, one should be guided by:

1. The Law "On Accounting" dated 06.12.2011 No. 402-FZ.
2. The professional standard approved by the order of the Ministry of Labor of Russia "On the approval of the professional standard" Accountant "dated December 22, 2014 No. 1061n (registered in the Ministry of Justice of Russia on January 23, 2015, No. 35697).

We list the main provisions that the job description of the chief accountant of LLC should contain:

1. The name of the enterprise, the name of the structural unit.
2. Personal data of the head, his signature, date of compilation and seal.
3. Information about the organization.
4. The documents according to which the document was developed.
5. General information, including the requirements for the person holding this position, a list of necessary knowledge.
6. Job responsibilities.
7. The rights of the chief accountant.
8. Responsibility for the work performed.
9. Signature of the person appointed to the position of chief accountant on familiarization with the instructions, as well as the date.

The job description of the chief accountant of an LLC is a document containing the main duties that the chief accountant of an LLC must perform, as well as a list of rights and responsibilities. There is no unified form for this document, therefore it is drawn up in free form and approved by the head of the enterprise.