To ensure the organization of accounting, controlover the effective use of resources, the preservation of existing property, the structure of the enterprise assumes the existence of an accounting department. At the same time, the chief accountant occupies the leading position in it.
The job description of the chief accountant provides:
- Rational provision of the document circulation system.
- Full accounting of incoming funds with the reflection of information about them in the accounting records.
- Correct and timely accrual (transfer) of necessary payments to the budget of public funds.
- Participation in registration of documents indicating shortages in cash or in theft.
- Checking the conduct of accounting in the structural or production departments of the organization with subsequent analysis of their accounting activities.
- Ensuring the proper condition, execution and transfer of accounting documents to the archive.
- Systematized control over the calculation of wages, the establishment of salaries in accordance with the positions held, with strict observance of financial and staff discipline.
- Control over the quality of work on inventory at the enterprise.
- Timely collection of receivables and settlement of arrears for possible loans.
- Tracking and writing off shortages, arrears and other accounting losses.
- Accounting for the legality of transactions related to settlements and loans.
- Prevention of shortages and illegalunauthorized spending of money and other available values of the organization through special preventive measures. On detecting an unlawful action, the chief accountant must immediately report to the management.
Job description of the chief accountantgives the employee certain powers. So, a certain type of documents can not be accepted for execution without its signature. Signing of other kinds of documents can be made by officials in accordance with the established powers. However, lists of authorized persons must be agreed with the chief accountant.
The job description of the chief accountant determines his right to carry out certain activities, such as:
- Establishment of official duties of employees in his subordination.
- Reconciliation of appointments, dismissals, or rescheduling employees who are financially responsible.
- Consideration and sighting of contracts and agreements, orders and orders determining the financial or economic activities of the organization.
- Control over the rates of consumption of existing raw materials, with the possibility, if necessary, to request their revision.
- Preparation of proposals on the reduction or deprivation of the premium of heads of services, units, brigades, departments, etc., in cases of their failure to fulfill the established requirements for the processing of primary documents.
Job description of the chief accountantdetermines the cases in which he is responsible. Violations related directly to the actions of the chief accountant, provides for his personal responsibility without the involvement of the manager.
Exemption from office, as well as appointmenton it, is carried out by the order of the management (director) of the organization. The duties of the chief accountant presuppose the delivery of reliable information to the management on matters relating to the circulation of cash and other available values. When identifying individual violations, the responsibility of the employee is determined by the investigative authorities. The job description of the accountant on wages must be fully observed by him.
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