Qualification requirements of the lead accountant. Job description of the lead accountant (example)

One of the most important and important positions in the enterprise is the accountant. It is he who is responsible for all finances and calculations. It is believed that only with a good bookkeeper an enterprise can become successful.

General Provisions

Specialists in this position are representatives of a professional group. Only management can appoint them or remove them from their posts. Especially if the post is considered a "leading accountant". All appointments must be conducted with strict observance of the legislation of the country. He must obey the chief accounting department.

Functions

The lead accountant must himself keep a record of all irreversible assets in their entirety. He also deals with all funds, assets, stocks. His job is to control the capital of the organization. All actions must comply with the regulations of the organization, taking into account its field of activity and technologies designed for data processing.

It is also the responsibility of the lead accountant to provide management with reliable and complete information contained in the primary type documents relating to accounting. Having agreed with the higher management of his actions, he must personally cooperate with banks, making payments on behalf of the enterprise, including taxes, payments on loan agreements, etc.

During the inventory, he must personally regulate the process of ongoing work. He also takes part in the processing of data that are directly related to the compensation of losses in connection with losses, thefts and damage to the property of the organization, its branches and other structures owned by the enterprise.

The job description of the lead accountant implies that he will prepare the data in order to include them in the financial statements. Also, he must create and compose in accordance with the requirements periodic reporting of all types and forms based on accounting data. It must prepare the processed documentation, the report data and the information contained in the registers in order to preserve it.

When accountant participation is required

The participation of an accountant is necessary when drafting proposals to management in such situations:

• If it is necessary to amend the accounting policy, modernize the economic or other management accounting, improve it, or change the rules for the circulation of documentation;
• If it is necessary to develop additional systems, including accounts and registers of reports, analytics or management of economic operations;
• If it is necessary to ensure the safety of property, to control how efficiently and rationally the resources of a material, labor or financial type are used;
• If it is necessary to control the receipt or payment of credit obligations of the enterprise.

Such requirements put forward to the employee the job description of the lead accountant.

Duties

In addition, the job description of the chief accountant implies that he will constantly monitor the changes and study the documents of the regulatory and reference staff relating to the maintenance and organization of accounting. Also, based on his own conclusions and analysis of the proposed information, he will propose the introduction of those or other changes in the organization. In some cases, he will have to carry out the instructions of his leadership, offered to him privately.

Rights

The job description of the chief accountant of a state institution implies that the employee has certain rights, namely:

• He can study the draft decisions of the management of the organization, directly related to his job duties;
• He can draw up and offer his direct leadership methods and activities that can improve and make more effective the performance of his work duties, as provided by the official list;
• Considering the competence of the post, the employee can notify the management about any deficiencies that, in his opinion, harm the company's activities; If any, then propose their own solutions to solve the problems;
• If necessary, request documentation from his superiors, or any other information that is necessary for him to carry out his direct duties;
• Also the job description of the lead accountant implies that he can, if necessary, attract any specialist from all the departments of the organization where he works, so that they help him to fulfill the tasks assigned to him by management;
• If necessary, he can seek the assistance of management in the performance of the duties that he has entrusted to him.

A responsibility

The job description of the chief accountant of a budgetary cultural institution and other enterprises implies that the specialist in this position is responsible for the performance of his duties. He must be responsible for his actions in accordance with state legislation. He is responsible for any offenses that occurred during the performance of his duties under this instruction. Moreover, it can be brought under administrative, civil and criminal responsibility depending on what kind of an offense he will commit. Also, the leading accountant is responsible for any material damage caused to the enterprise in the course of performing its duties.

What you need to know

The summary of the accountant should indicate that he knows all the guidance information, including methodological and regulatory materials relating to organizational matters, accounting records and reporting on the financial performance of the company. In addition, he is obliged to know the accounting policies, accounting registers, rules for the circulation of documents in the company. It is also implied that he is aware of how the processing technology of all information relating to accounting in the organization works.

His knowledge should also include a plan for accounting for the company's capital, its assets, business type transactions and liabilities. He is familiar with the labor legislation and the system of management accounting, control and reporting. And of course, knowledge of the rules of labor protection in the enterprise is important.

Qualification

To recruit a resume, an accountant must be entered that he has a specialist diploma. He must have a higher education with a diploma of a specialist, and preferably a master's degree. Education should be the appropriate direction. It is desirable that he graduated from refresher courses. Employers usually pay attention to specialists who have at least two years of minimum experience in this position. Especially when it comes to specialists of the first category.

First category

There are different categories that a candidate for a position as a leading accountant can get. Qualification requirements for the first category: there must be a bachelor's or master's degree or a specialist with the required level of preparation. It is also important to attend refresher courses in the appropriate direction. If a candidate holds a master's degree, then he can be hired without work experience. With a diploma of a specialist, an employee needs to have an accountant of the second category for at least two years. Bachelors need work experience of three years.

Second category

Very rarely, specialists with the second category are hired as the leading accountant. Qualification requirements for the second category: higher education and training courses in the relevant area. Candidates with a diploma of a specialist are required to work in only some organizations. But for candidates with a bachelor's diploma, you must have worked in this position for at least two years.

Professional standard for chief accountant

The employee, who is the chief accountant, is obliged to compile and then transfer the company's financial statements to the management and to the relevant structures. In other words, he must compile accounting reports, consolidated financial statements in accordance with IFRS, control inside the enterprise for how records are maintained by the employees of his department. He is also responsible for planning and maintaining tax reporting in the company, as well as transferring payments to the relevant institutions.

Tax reporting must deal with the leading accountant. The professional standard implies that such a serious matter should be handled by a qualified manager, not an ordinary employee of the enterprise. This is completely justified, because in large companies the preparation of such documentation requires special knowledge and perseverance. And any mistake or misprint can result in the loss of huge sums of money or even criminal liability. If the firm employs only one accountant, then in the preparation of reporting for the tax it must be called "principal".

Professional standard for accountant

The duties of the accountant include the implementation of the final generalization of the managerial life of the organization. In other words, he must perform calculations in the registers, summarize and allocate the balances, and also close the turnover in the company's accounts. By standard, accountants are employees who are engaged in accounting and other accounting transactions. That is, they perform operations related to simple, and often only answer for a particular department or field of activity of the company. For the employer, it will be best to divide your employees into categories, and for each post to form a separate job description.