Accounting Specialist job description. Job description of a commodity accounting manager Job description of a commodity accounting manager

An accountant is a specialist with a wide range of duties involved in accounting for the finances of an organization in accordance with the requirements of the laws of the Russian Federation on accounting.

AT large organizations entire departments are being created, where ordinary accountants work in several areas - working with inventory and maintaining a warehouse, accounting for production costs and estimating the cost of products, cash transactions and operations on bank accounts, accounting for payroll, working with accounts receivable, tax accounting, etc.

The Chief Accountant is generally responsible for accounting and financial activity companies, developing economic policy, makes tax and financial reports, manages accounting departments. In small companies, all accounting duties can be performed by an accountant in a single person.

The main task of the accounting service is to build break-even strategies economic activity taking into account and control financial condition organizations, with the provision of reliable information to managers and owners, as well as, if necessary, counterparties, partners, lending banking organizations.

Key responsibilities of an accountant:

• accounting of property and business operations of the company (production costs, performance results, settlements with partners, payment for services, fixed assets, etc.);
• processing of primary documents in accounting areas for further accounting processing;
• accounting for the cost of manufactured products, services provided, identifying sources of inefficient costs;
• distribution of movement operations Money, property of the organization, fixed assets on accounts accounting;
• accrual and transfer of taxes and fees to the budgets of federal and regional significance, regular payments to banks, remuneration of employees, other payments, as well as allocation of funds for the payment of bonuses to employees;
• preparation and submission of reports on accounting areas at the request of the employer;
• development and implementation of effective regulations for efficient document management (cash flow planning, inventory accounting procedure, etc.);
• work with a database of accounting information (formation, timely adjustment);
• preparation and transfer of processed documents to the archive.

Depending on the direction in which an ordinary accountant works, his functions change. Job responsibilities of the most sought-after professionals in the field of accounting are provided below.

Responsibilities of an accountant:

1. organization and accounting of cash transactions, operations for the receipt, issuance and storage of funds;
2. maintenance of cash book and primary documentation for cash transactions, preparation of documents for counting processing;
3. participation in the conduct of inventories;
4. ensuring the safety of cash in cash, cash registers and other material assets;
5. acceptance and verification of primary documentation, ensuring its safety;
6. work on accounting for the company's inventory, liabilities and business transactions, incoming fixed assets, entering information on property movements into accounting accounts.

Payroll Accountant Responsibilities:

• accrual wages on the basis of time sheets, sheets of temporary disability, other documents relating to payments to employees of the organization;
• calculation and transfer of insurance premiums to state
• off-budget social funds, remuneration of employees, other payments and payments, as well as the allocation of funds for material incentives for employees of the organization;
• preparation of periodic reporting on taxes and contributions from the amount of payments
• employees in a timely manner, ensuring the storage of documents in their area, with their subsequent submission to the archive.
• preparation and provision of information, summary tables, payroll registers at the request of managers.

Responsibilities of the primary accountant:

1. acceptance and processing of primary documents for accounting of economic activities of the organization, checking them for correct execution, completeness of filling in the details;
2. control over the fulfillment by officials of the terms of the document flow in terms of providing accounting documents, informing the chief accountant about violations of deadlines;
3. preparation of summary data on primary documentation for the inventory of liabilities and assets of the company;
4. safety of primary accounting documents, systematization and storage of documents in accordance with the requirements of the company's regulations, with their subsequent submission to the archive.

Supplier Accountant Responsibilities:

• accounting for settlements with partners;
• acceptance and verification of primary documentation filled in for settlements with counterparties;
• preparation of registers of receivables and payables, which is formed during settlements with suppliers;
• maintaining and verifying settlements, providing data on them to authorized officials;
• inventory of goods and materials received from suppliers, filling out related documentation;
• filling in the book of purchases and sales with the provision of reporting in a timely manner.

Accountant Responsibilities:

1. inventory accounting, posting of materials, calculation of the actual cost of materials of the organization in accordance with the requirements of the law;
2. acceptance and processing of primary documentation in relation to this section of accounting, preparation for further accounting processing;
3. entering data on material accounting operations into accounting accounts;
4. drawing up summary reports on the actual cost of materials, taking into account all costs;
5. preparation of reports on your site, storage of primary documents, execution and preparation for transfer to the archive;
6. analysis, compilation of summary tables and other information at the request of managers;
7. formation, timely adjustment of the database of your accounting section.

An accountant is a specialist of the highest qualification level. The range of his duties is determined by the area of ​​accounting work for which the accountant is appointed responsible. We will tell you about the job responsibilities of an accountant for materials in our consultation.

Inventory Accountant: Responsibilities

The duties of an accountant of a material group include the general duties of an accountant, provided for in particular by the All-Russian classifier of occupations OK 010-2014, with the peculiarity that they relate mainly to sections related to accounting for goods and materials.

Accountant of the material table: duties

Also, to determine the labor functions of an accountant of the material table, you can use (approved by Order of the Ministry of Labor of Russia dated February 21, 2019 N 103n).

So, for example, within the framework of the labor function “Acceptance for accounting of primary accounting documents on the facts of economic life economic entity» the following main labor actions of an accountant on materials can be distinguished:

• preparation and acceptance of primary accounting documents for the movement of goods and materials;
• verification of primary accounting documents for the movement of goods and materials in relation to the form, completeness of registration, details;
• identification of cases of violation by responsible persons of the workflow schedule and the procedure for submitting primary accounting documents on the movement of goods and materials to the accounting service and informing the head of the accounting service about this;
• systematization of primary accounting documents on the movement of goods and materials of the current reporting period in accordance with the accounting policy;
• drawing up, on the basis of primary accounting documents for the movement of goods and materials, consolidated accounting documents;
• preparation of primary accounting documents for the movement of goods and materials for transfer to the archive;
• production of copies of primary accounting documents on the movement of goods and materials, including in the event of their withdrawal by authorized bodies in accordance with the legislation of the Russian Federation;
• providing data for the inventory of goods and materials.

Accountant-materialist: job responsibilities (example)

A specific list of functional duties of an accountant for goods and materials can be provided for in an employment contract or job description.

Job description
manager for commodity accounting [name of organization, enterprise, etc.]

This job description has been developed and approved in accordance with the provisions of the Labor Code Russian Federation and other legal acts regulating labor relations.

1. General Provisions

1.1. The inventory manager belongs to the category of specialists and reports directly to [title of the position of the immediate supervisor].

1.2. A person who has [insert the required] professional education and at least [value] years of work experience is accepted for the position of a commodity accounting manager.

1.3. The inventory manager must know:

Legislative and regulatory legal acts regulating entrepreneurial and commercial activities;

Fundamentals of economics, organization of production, labor and management;

The procedure for receiving, moving, moving goods;

Product range;

Documentation rules;

The procedure for reporting on the work done;

Fundamentals of office work;

Fundamentals of sociology, psychology and labor motivation;

Ethics of business communication;

Information processing methods using modern technical means, communications and communications, computer technology;

Fundamentals of labor legislation;

Rules and norms of labor protection.

2. Job responsibilities

The merchandise manager is responsible for the following:

2.1. Checking and accounting of goods (arrival, movement and movement of goods).

2.2. Receiving and processing customer orders.

2.3. Extract and formation of primary documents (waybills, invoices).

2.4. Maintaining inventory database.

2.5. Stock control, inventory reporting.

2.6. Control of overdue invoices and underloads (identification and elimination of regrading).

2.7. Conducting reconciliations and participation in inventory.

2.8. Maintain records of customers, suppliers and contractors.

2.9. Formation of analytical reports on the dynamics of commodity circulation.

2.10. Organization of storage of primary accounting documentation and archives.

2.11. Conducting business correspondence and telephone conversations.

2.12. [Other Job Responsibilities].

3. Rights

The inventory manager has the right to:

3.1. Get acquainted with the draft decisions of the management of the enterprise relating to its activities.

3.2. Require the management of the enterprise to provide assistance in the performance of their professional duties and the exercise of rights.

3.3. For all social guarantees provided for by law.

3.4. Demand the creation of conditions for the performance of professional duties, including the provision of the necessary equipment, inventory, a workplace that meets sanitary and hygienic rules and regulations, etc.

3.5. Submit proposals for the management of the enterprise to improve the organization and improve the methods of work performed by it.

3.6. Sign and endorse documents within their competence.

3.7. Improve your professional qualifications.

3.8. To other rights provided for by labor legislation.

4. Responsibility

The inventory manager is responsible for:

4.1. For improper performance or non-performance of their official duties provided for by this job description - to the extent determined by the labor legislation of the Russian Federation.

4.2. For offenses committed in the course of carrying out their activities - within the limits determined by the administrative, criminal, civil legislation of the Russian Federation.

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

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

Head of Human Resources

[initials, last name]

[signature]

[day month Year]

Agreed:

[job title]

[initials, last name]

[signature]

[day month Year]

Familiarized with the instructions:

[initials, last name]

[signature]

[day month Year]

1. General provisions

1.1 An accounting specialist belongs to the category of specialists, is hired and dismissed by order of the general director.

1.2 A person who has a higher professional (technical or engineering and economic) education without presenting requirements for work experience or a secondary vocational (technical or engineering and economic) education and work experience in production for at least one year is appointed to the position of an Accounting Specialist.

1.3 The accounting specialist reports directly to the master of the component preparation group.

1.4 The accounting specialist should know:

• organization of material and technical support of the enterprise;
• the range of products and components manufactured by the enterprise;
• technical characteristics, design features of equipment, components;
• knowledge of the requirements of GOST R ISO 9001 and GOST R 51814.1;
• basics of production technology;
• fundamentals of economics, organization of production, labor and management;
• accounting system adopted at the enterprise;
• rules and norms of labor protection, safety measures, industrial sanitation and fire protection;
• modern means of computer technology, communications and communications;
• this job description.

1.5. During the absence of an accounting specialist (illness, vacation, business trip, etc.), his official duties are performed by a person appointed in the prescribed manner, who is fully responsible for their high-quality, efficient and timely implementation.

2. Job Responsibilities

The accountant must:

2.1 Keep daily computer records of the movement of products and components from warehouse to production and vice versa.

2.2 Maintain daily production in the accounting system of products and semi-finished products.

2.3 When moving consumables to production, write off in a timely manner.

2.4 Prepare and execute planned monthly, annual inventories of materials.

2.5 Record and write off marriage.

2.6 Keep a daily computer record of incoming components.

2.7 Timely issue shipments of finished products.

2.8 Control the sending of components to the quality service and other departments of the enterprise and their return.

2.9 To be guided in their work by the QMS documents of the enterprise.

2.10 Follow all instructions of the head of the component preparation group.

3. Rights

The accountant has the right to:

3.1 Submit proposals for the management to improve the activities of the enterprise on relevant issues.

3.2 Request personally or on behalf of the immediate supervisor from the heads of departments of the enterprise and specialists information and documents necessary for the performance of his duties.

3.3 Sign and endorse documents within their competence.

3.4. Communicate independently with structural divisions enterprises, as well as other organizations on issues within its competence.

4. A responsibility

The Accounting Specialist is responsible for:

4.1. For improper performance or non-performance of their official duties provided for by this job description, he is liable to the extent determined by the current labor legislation of the Russian Federation.

4.2. For offenses committed in the course of carrying out its activities, it is liable within the limits determined by the current administrative, criminal and civil legislation of the Russian Federation.

4.3. For disclosure of confidential information entrusted to him in connection with the performance of his duties.

4.4. For causing material damage is responsible within the limits determined by the current labor, criminal and civil legislation of the Russian Federation.

5. Final provisions

5.1. It is forbidden for an accounting specialist to work without overalls and personal protective equipment (PPE) required by technology.

5.2. The accounting specialist reports all the shortcomings in labor protection discovered during work, it is necessary to notify his immediate supervisor.

The job description was developed in accordance withc:

• Labor Code of the Russian Federation.
• Decree of the Ministry of Labor and social development RF dated 21.08.98. "Qualification directory of positions of managers, specialists and other employees" No. 37.
• The company's charter.