Job descriptions of the Chief Accountant
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CHIEF ACCOUNTANT OF LLP .......”
APPROVING:
Director of LLP ......"
JOB DESCRIPTION ___________ ......... INSTRUCTIONS "______" ___________
_............... Chief Accountant "_____" __________________200__ G. No. ____ 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.
Job descriptions of the Chief Accountant
1.2. A person with a higher professional (economic) education and at least 5 years of experience in financial and accounting work, including in senior positions, is appointed to the position of accountant.
1.3. The Chief Accountant reports directly to the Director of the company.
1.4. In his/her activities, the Chief Accountant is guided by: -legislative and regulatory documents regulating accounting and reporting issues; -methodological materials on relevant issues; -regulations on the accounting department of the company; -orders, orders of the director of the enterprise; - the real job description.
1.5. The Chief Accountant should know: -the legislation on accounting; -resolutions, orders, orders, and other governing, methodological, and regulatory materials of higher-level, financial, and audit authorities on the organization of accounting and reporting, as well as those related to the economic and financial activities of the enterprise; -civil law, financial, tax, currency and economic legislation; -the Customs Code of the Republic of Kazakhstan; -fundamentals of pension legislation; -the structure of the enterprise, strategy and prospects for its development; -regulations and instructions on the organization of accounting at the enterprise, the rules of its conduct; - the procedure for registration of transactions and the organization of document flow in accounting areas; -forms and procedures for financial settlements; -methods of economic analysis of the economic and financial activities of an enterprise, identification of on-farm reserves; -the procedure for accepting, registering, storing and spending funds, inventory and other valuables; -rules of settlement with debtors and creditors; -conditions of taxation of legal entities and individuals; -the procedure for writing off shortfalls, accounts receivable and other losses from accounting accounts; -rules for conducting inventories of cash and inventory items; - the procedure and deadlines for the preparation of balance sheets and financial statements; -modern computer technology and the possibility of their use for performing accounting and computing work and analyzing the production, economic and financial activities of the enterprise: -advanced domestic and foreign experience in improving the organization of accounting; -economics, organization of production, labor and management; -fundamentals of production technology; -market methods of management: -labor legislation; -labor protection rules and regulations.
1.6. During the absence of the chief Accountant of the enterprise, his duties are performed in accordance with the established procedure by an appointed deputy who is fully responsible for their proper execution.
2. FUNCTIONS The following functions are assigned to the chief accountant of the enterprise:
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 software division;.surveys of accounting, control, reporting, and economic analysis.
2.4. Ensuring the preparation of economically sound accounting calculations of the cost of production, salary calculations, accruals and transfers of taxes and fees to budgets of different levels, payments to banking institutions.
2.5. Identification of on-farm reserves, elimination of losses, and unproductive costs.
2.6. Introduction of modern technical means and information technologies. 2.7. Control over timely and correct accounting documentation.
2.8. Ensuring healthy and safe working conditions for subordinate performers, monitoring their compliance with the requirements of legislative and regulatory legal acts on labor protection.
3. OFFICIAL DUTIES In order to perform the functions assigned to him, the chief accountant of the enterprise must:
3.1. To organize the accounting of economic and financial activities and control the economical use of material, labor and financial resources, and the safety of the company's property.
3.2. To form an accounting policy in accordance with the legislation on accounting, based on the structure and specifics of the company's activities, the need to ensure its financial stability.
3.3. Lead the work on the preparation and adoption of a working chart of accounts, forms of primary accounting documents used for registration of business transactions. for which standard forms are not provided, the development of forms of internal accounting reporting documents, as well as ensuring the procedure for conducting inventories, monitoring business operations, compliance with accounting information processing technology and document management procedures.
3.4. To ensure the rational organization of accounting and reporting at the enterprise and in its divisions based on the maximum centralization of accounting and computing work and the use of modern technical means and information technologies, advanced forms and methods of accounting and control, the formation and timely presentation of complete and reliable accounting information about the activities of the enterprise, its property status, income and expenses as well as the development and implementation of measures aimed at strengthening financial discipline.
3.5. To organize accounting of property, obligations and business operations, incoming fixed assets, inventory and cash, timely reflection on accounting accounts of transactions related to their movement, accounting for production and circulation costs, execution of cost estimates, sale of products, performance of works (services), results of economic and financial activities businesses, as well as financial, settlement, and credit operations.
Job descriptions of the Chief Accountant
3.6. Ensure the legality, timeliness and correctness of paperwork, preparation of economically sound accounting calculations of the cost of products, work (services) performed, payroll calculations, correct accrual and transfer of taxes and fees, insurance contributions to state extra-budgetary social funds, payments to banking institutions, funds for financing capital investments, repayment within the established time limits. the timing of loans owed to banks, as well as the allocation of funds for financial incentives for employees of the enterprise.
3.7. Monitor compliance with the procedure for processing primary and accounting documents, settlements and payment obligations, spending of the salary fund, setting official salaries for employees of the enterprise, conducting inventories of fixed assets, inventory items and cash, inspections of the organization of accounting and reporting, as well as documentary audits in the divisions of the enterprise. Accounting of currency transactions, support of foreign economic transactions
3.8. Participate in conducting an economic analysis of the company's economic and financial activities based on accounting and reporting data in order to identify on-farm reserves, eliminate losses and unproductive costs.
3.9. Take measures to prevent shortages, illegal spending of funds and inventory, violations of financial and economic legislation.
3.10.Participate in the registration of materials on shortages and embezzlement of funds and inventory, and monitor the transfer of these materials to investigative and judicial authorities, if necessary.
3.11.Take measures to accumulate financial resources to ensure the financial stability of the enterprise.
3.12.To interact with banks on the placement of available financial resources on bank deposits (certificates) and the purchase of highly liquid government securities, control over the conduct of accounting transactions with deposit and loan agreements, securities.
3.13. Work to ensure strict compliance with staff, financial and cash discipline, estimates of administrative, economic and other expenses, the legality of writing off shortfalls, receivables and other losses from accounting accounts, the safety of accounting documents, registration and their transfer to the archive in accordance with the established procedure.
3.14. Participate 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.
3.15.To ensure the preparation of balance sheets and operational summary reports on income and expenditure of funds, on the use of the budget, other accounting and statistical reports, and their submission in accordance with the established procedure to the relevant authorities.
3.16.Provide methodological assistance to employees of business units
I am responsible for accounting, control, reporting and economic analysis.
3.17.Manage accounting staff.
3.18. In the absence of legal services at the enterprise, directly perform this function.
4. RIGHTS The Chief Accountant has the right:
Attention!
Law and Law Law Law draws your attention to the fact that this document is basic and does not always meet the requirements of a particular situation. Our lawyers are ready to assist you in legal advice, drawing up any legal document suitable for your situation.
For more information, please contact a Lawyer / Attorney by phone: +7 (708) 971-78-58; +7 (700) 978 5755, +7 (700) 978 5085.
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