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Chief Accountant

Lecture



Chief Accountant

1. General characteristics of the profession

Specialist in the organization of accounting of economic and financial activities and control of the economical use of material, labor and financial resources, the preservation of property of the enterprise.

2. Official duties

Carries 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. Forms an accounting policy in accordance with the legislation on accounting, based on the structure and characteristics of the enterprise, the need to ensure its financial stability. He heads up the work on the preparation and adoption of a working chart of accounts, forms of primary accounting documents used for processing business transactions for which no standard forms are provided, development of forms of documents for internal accounting reports, as well as ensuring the procedure for conducting inventories, monitoring business operations, and compliance with technology processing of accounting information and document flow.

Provides a rational organization of accounting and reporting in the enterprise and its divisions based on 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 accurate accounting information on the activities of the enterprise property status, revenues and expenditures, as well as the development and implementation of measures aimed at strengthening s financial discipline. organizes the accounting of property, liabilities and business transactions, incoming fixed assets, inventory items and cash, timely reflection in the accounts of accounting operations related to their movement, accounting of production and circulation costs, cost estimates, sales of products, execution of works ( services), the results of the economic and financial activities of the enterprise, as well as financial, settlement and credit operations. ensures the legality, timeliness and correctness of paperwork, the preparation of economically justified reporting costing of production costs, work performed (services), wage calculations, proper accrual and transfer of taxes and fees to federal, regional and local budgets, insurance contributions to state extrabudgetary social funds , payments to banking institutions, funds to finance capital investments, repayment of loans in due time for banks, and t Also, the deduction of funds for material incentives for employees. Supervises the observance of the order of registration of primary and accounting documents, calculations and payment obligations, the expenditure of the wage fund, the establishment of official salaries of employees of the enterprise, an inventory of fixed assets, inventory and cash assets, audits of accounting and reporting, as well as documentary audits in the divisions of the enterprise. Participates in the economic analysis of the economic and financial activities of the enterprise according to accounting and reporting data in order to identify internal reserves, eliminate losses and overheads.

Takes measures to prevent shortages, illegal spending of cash and inventory, violations of financial and economic legislation. Participates in the design of materials on shortages and embezzlement of funds and inventory, controls the transfer of these materials to the investigative and judicial authorities, if necessary *. Takes measures to accumulate financial resources to ensure the financial stability of the company. It interacts with banks on the placement of free funds on bank deposits (certificates) and the acquisition of highly liquid government securities, control over accounting operations with deposit and loan agreements, securities. Conducts work to ensure strict compliance with staff, financial and cash discipline, estimates of administrative and other expenses, the legality of writing off accounting for shortages, receivables and other losses, safety of accounting documents, filing and depositing them in the prescribed manner in the archive. Participates in the development and implementation of rational planning and accounting documentation, progressive forms and methods of accounting based on the use of modern computer technology. It provides for the preparation of a balance sheet and operational summary reports on revenues and expenditures of funds, on the use of the budget, other accounting and statistical reports, their presentation in the prescribed manner to the appropriate authorities. Provides methodological assistance to employees of business units in accounting, control, reporting and economic analysis. Supervises the accounting staff.

3. Qualification requirements

Education is exclusively economic, specialization "Accounting". Experience in financial and accounting work, including in senior positions, at least 5 years.

created: 2014-09-19
updated: 2024-11-13
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Professions and specialties

Terms: Professions and specialties