Job descriptions for a fixed asset accountant. Job description of an accountant for materials. Qualification Requirements

1.1. This instruction has been drawn up in accordance with the Decree of the Ministry of Labor of the Russian Federation dated 21.08.1998. No. 37 "General industry qualification characteristics of the positions of employees employed at enterprises, institutions and organizations."

1.2. Accountant (accounting for fixed assets and inventories) belongs to the professional category.

1.3. This job description defines the functional duties, rights and responsibilities of an accountant (accounting for fixed assets and inventories).

1.4. A person who has a secondary vocational (economic) education without any requirements for work experience or special training in accordance with an established program and work experience in accounting and control for at least 3 years is appointed to the position of an accountant (accounting for fixed assets and inventories).

1.5. An accountant (accounting for fixed assets and inventories) is appointed to the position and dismissed on the proposal of the chief accountant in accordance with the procedure established by the current labor legislation by order of the director of the technical school.

1.6. The accountant (accounting for fixed assets and inventories) reports directly to the chief accountant.

1.7. An accountant (accounting for fixed assets and inventories) must know:

Legislative acts, resolutions, orders, orders, guidance, methodological and regulatory materials on the organization accounting fixed assets and reporting on this site;

Forms and methods of accounting in the technical school;

Plan and correspondence of accounts, in particular, accounting for fixed assets;

Organization of document flow in this area of ​​accounting;

The procedure for documenting and reflecting on the accounting accounts the assessment of depreciation, restoration and disposal of fixed assets;

Methods economic analysis economic and financial activities of the technician;

Rules for the operation of computer technology;

Economics, organization of labor and management;

Market methods of managing;

Rules and norms of labor protection.

1.8. An accountant (accounting for fixed assets and inventories) in his activities is guided by:

the Constitution of the Russian Federation.

Civil, labor, administrative codes Russian Federation.

Rules and norms of labor protection, safety and fire protection, sanitary and epidemiological rules and regulations.

The charter and local legal acts of the technical school (including the Internal Labor Regulations, the Labor Agreement).

This job description.

1.9. In the event of the temporary absence of an accountant for accounting for fixed assets and inventories, his duties are performed by a duly appointed person who acquires the relevant rights and is responsible for due execution the duties assigned to him.

1.10. In the event of the temporary absence of an accountant from another section, the accountant for accounting for fixed assets makes a feasible replacement for similar operations.

2. Functions

2.1. Performs work on the accounting of fixed assets, depreciation.

2.2. Prepares all documents and participates in the inventory.

3. Job Responsibilities

The accountant (accounting for fixed assets and inventories) performs the following duties:

3.1. Performs work on accounting in accordance with the provisions of the current legislation of the Russian Federation.

3.2. Participates in the development and implementation of activities aimed at maintaining financial discipline and rational use of resources.

3.3. Receiving and supervising primary documentation in this section of accounting and prepares them for counting processing.

3.4. Reflects on the accounts of accounting transactions for the accounting of fixed assets.

3.5. Calculates the taxes that arise in this area.

3.6. Provides executives and other users financial statements comparable and reliable accounting information for the relevant accounting area.

3.7. Participates in the development of the working plan of accounts, forms primary documents used to design business transactions, which are not provided standard forms, as well as forms of documents for internal financial statements, participates in determining the content of the main techniques and methods of accounting and technology for processing accounting information.

3.8. Prepares data for the relevant area of ​​accounting for reporting, monitors the safety accounting documents, draws them up in accordance with the established procedure for transfer to the archive.

3.9. Performs work on the formation, maintenance and storage of a database of accounting information, makes changes to reference and regulatory information used in data processing.

3.10. Participates in inventory taking.

3.11. Conducts reconciliations with financially responsible persons.

3.12. Performs depreciation calculations.

3.13. Keeps records of AVISO.

3.14. Fulfills the requirements in accordance with the job description for labor protection.

3.15. Performs other assignments of the management of the technical school, not included in this job description, but arising in connection with the production need.

4. Rights

An accountant (accounting for fixed assets and inventories) has the right to:

4.1. Receive from the employees of the technical school the information necessary for the implementation of their activities.

4.2. Require the management of the technical school to assist in the performance of their official duties.

4.3. Improve your skills.

4.4. Get acquainted with the draft decisions of the management of the technical school regarding its activities;

4.5. Submit proposals on the issues of their activities for consideration by their immediate supervisor.

5. Responsibility

The accountant (accounting for fixed assets and inventories) is responsible for:

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

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

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

5.4. For violation of the requirement federal law“On Personal Data” and other regulatory legal acts of the Russian Federation, as well as internal regulatory acts of the technical school regulating the protection of the interests of personal data subjects, the procedure for processing and protecting personal data - within the limits established by the current legislation of the Russian Federation.

5.5. For non-fulfillment or improper fulfillment of their functions and duties provided for by this job description, orders, orders, instructions of the management of the technical school, not included in this job description, but arising in connection with production necessity and other offenses - in accordance with the current legislation of the Russian Federation: remark, reprimand, dismissal.

6. Interactions

Accountant (accounting for fixed assets and inventories):

6.1. Works according to a schedule drawn up on the basis of a 40-hour working week and approved by the director of the technical school.

6.2. Independently plans his work for each academic year and semester. The work plan is agreed with the chief accountant, approved by the director of the technical school no later than five days from the beginning of the planning period.

6.3. Receives information of a regulatory, legal, organizational and methodological nature from the chief accountant of the technical school, gets acquainted with the relevant documents against receipt.

6.4. Interacts with employees of the economic department, with financially responsible persons.

6.5. Systematically exchanges information on issues within its competence with the deputy directors and employees of the technical school.

6.6. Maintains confidentiality.

JOB DESCRIPTION

material accountant

(example form)

1. GENERAL PROVISIONS

1.1. This job description defines the functional duties, rights and responsibilities of the accountant for accounting materials __________ (name of the unit).

1.2. An accountant for accounting materials is appointed to the position and dismissed in accordance with the procedure established by the current labor legislation by order of the head of the Organization.

1.3. The Materials Accountant reports directly to ___________.

1.4. A person who has a secondary vocational (economic) education without presenting requirements for work experience or special training in accordance with an established program and at least 3 years of work experience in accounting and control is appointed to the position of an accountant for materials accounting.

1.5. The accountant must know:

Legislative acts, resolutions, orders, orders, guidance, methodological and regulatory materials on the organization of accounting of property, obligations and business transactions and reporting;

Forms and methods of accounting in the Organization;

Plan and correspondence of accounts, in particular, accounting for materials;

Organization of document flow in this area of ​​accounting;

The procedure for documenting and reflecting the receipt and issue of materials on the accounting accounts;

Methods of economic analysis of economic and financial activities of the Organization;

Rules for the operation of computer technology;

Economics, organization of labor and management;

Market methods of managing;

labor legislation;

Rules and norms of labor protection.

2. FUNCTIONAL RESPONSIBILITIES

Note. Functional responsibilities accountants for this section are determined on the basis and to the extent of the qualification characteristics for the position of an accountant and can be supplemented, clarified when preparing a job description based on specific circumstances.

2.1. Material Accountant:

2.1.1. Carries out work on accounting in accordance with the requirements of the current legislation in terms of accounting for materials belonging to the organization, posting materials, calculating the actual cost of materials, etc.

2.1.2. Participates in the development and implementation of activities aimed at maintaining financial discipline and rational use of resources.

2.1.3. Carries out reception and control of primary documentation in this area of ​​accounting and prepares them for counting processing.

2.1.4. Reflects on the accounts of accounting operations for the accounting of materials.

2.1.5. Prepares accounting estimates for the actual cost of materials, taking into account all costs.

2.1.6. Calculates the taxes that arise in this area.

2.1.7. Provides managers, creditors, investors, auditors and other users of financial statements with comparable and reliable accounting information on the relevant accounting area.

2.1.8. Develops a working chart of accounts, forms of primary documents used to process business transactions for which standard forms are not provided, as well as forms of documents for internal financial statements, participates in determining the content of basic accounting techniques and methods and accounting information processing technology.

2.1.9. Prepares data for the relevant section of accounting for reporting, monitors the safety of accounting documents, draws them up in accordance with the established procedure for transfer to the archive.

2.1.10. Performs work on the formation, maintenance and storage of a database of accounting information, makes changes to reference and regulatory information used in data processing.

3. RIGHTS

3.1. The accountant has the right to:

3.1.1. Require the management of the Organization to assist in the performance of their duties.

3.1.2. Improve your skills.

3.1.3. Get acquainted with the draft decisions of the management of the Organization relating to its activities.

3.1.4. Submit proposals on the issues of their activities for consideration by their immediate supervisor.

3.1.5. Receive from the employees of the Organization the information necessary for the implementation of their activities.

4. RESPONSIBILITY

The accountant is responsible for:

4.1. For failure to perform or improper performance of their duties stipulated by this job description - in accordance with the current labor legislation.

4.2. For offenses committed during the period of its activities - in accordance with the current civil, administrative and criminal legislation.

4.3. For causing material damage - in accordance with applicable law.

4.4. For violation of the Internal Labor Regulations, fire safety and safety regulations established in the Organization.

5. WORKING CONDITIONS

5.1. The mode of work of an accountant in this area is determined in accordance with the Internal Labor Regulations established in the Organization.

This job description has been developed in accordance with _________ __________________________________________________________________________. (name, number and date of the document)

AGREED: Legal Counsel ____________ ___________________ (signature) (full name)

"___"__________ ___ G.

Acquainted with the instruction: _____________ ___________________ (signature) (full name)

Job description accountant any organization needs, because this specialist is in every company. The duties of an accountant vary depending on the field of activity of the company (much depends, for example, on whether it conducts trading operations), the structure of the financial and economic department, and, of course, on the site that a particular specialist is to conduct. Therefore, a sample accountant job description taken from one company may not be suitable at all for another.

Job description of an accountant

APPROVE
CEO
Surname I.O. ________________
"________"_____________ ____ G.

1. General Provisions

1.1. The accountant belongs to the category of specialists.
1.2. The accountant is appointed to the position and dismissed from it by order of the general director of the company on the proposal of the chief accountant.
1.3. The accountant reports directly to the chief accountant.
1.4. During the absence of an accountant, his rights and obligations are transferred to another official, which is announced in the order for the organization.
1.6. A person who meets the following requirements is appointed to the position of an accountant: education - higher or secondary specialized, experience in similar work from a year, knowledge computer programs for accounting.
1.7. The accountant must know:
- legislative acts, resolutions, orders, orders, other guidance, methodological and regulatory materials on the organization of accounting of property, liabilities and business transactions and reporting;
- forms and methods of accounting at the enterprise;
- plan and correspondence of accounts;
- organization of document flow in accounting areas;
- the procedure for documenting and reflecting on the accounting accounts of operations related to the movement of fixed assets, inventory items and Money.
1.8. The accountant is guided in his activities by:
- legislative acts of the Russian Federation;
- Charter of the company, Internal labor regulations, other regulations companies;
- Regulations on the accounting department of the organization;
- orders and directives of the management;
- this job description.

2. Responsibilities of an accountant

The accountant performs the following duties:
2.1. Performs work on accounting of property, liabilities and business transactions (accounting for fixed assets, inventories, production costs, sales of products, results of economic and financial activities; settlements with suppliers and customers, for services rendered, etc.) .
2.2. Participates in the development and implementation of activities aimed at maintaining financial discipline and rational use of resources.
2.3. Carries out acceptance and control of primary documentation for the relevant areas of accounting and prepares them for counting processing.
2.4. Reflects on the accounts of accounting operations related to the movement of fixed assets, inventory and cash.
2.5. Compiles accounting cost estimates for products (works, services), identifies sources of losses and unproductive expenses, prepares proposals for their prevention.
2.6. Performs the calculation and transfer of taxes and fees to the federal, regional and local budgets, insurance contributions to state non-budgetary social funds, payments to banking institutions, funds for financing capital investments, wages workers and employees, other payments and payments, as well as the deduction of funds for material incentives for employees of the enterprise.
2.7. Participates in conducting an economic analysis of the economic and financial activities of the organization according to accounting and reporting data in order to identify intra-economic reserves, implement a savings regime and measures to improve document flow.
2.8. Participates in the inventory of funds, inventory items, settlements and payment obligations.
2.9. Prepares data on the relevant areas of accounting for reporting, monitors the safety of accounting documents, draws them up in accordance with the established procedure for transfer to the archive.
2.10. Performs work on the formation, maintenance and storage of a database of accounting information, makes changes to reference and regulatory information used in data processing.
2.11. Performs individual official assignments of his immediate supervisor.

3. Rights of an accountant

The accountant has the right:
3.1. Receive information, including confidential information, to the extent necessary to solve the assigned tasks.
3.2. Make proposals for improving the work related to the responsibilities provided for in this instruction.
3.3. Within the limits of his competence, report to his immediate supervisor about all the shortcomings identified in the course of his activities and make proposals for their elimination.
3.4. Request personally or on behalf of the chief accountant from the heads of departments and specialists information and documents necessary for the performance of his official duties.
3.5. Require the management of the enterprise to assist in the performance of their duties and rights.

4. Responsibility of the accountant

The accountant is responsible for:
4.1. For non-performance and / or untimely, negligent performance of their duties.
4.2. For non-compliance with current instructions, orders and orders for the preservation of trade secrets and confidential information.
4.3. For violation of the internal labor regulations, labor discipline, safety and fire safety rules.
4.4. For offenses committed in the course of carrying out their activities - within the limits determined by the current administrative, criminal and civil legislation of the Russian Federation.
4.5. For causing material damage - within the limits determined by the current labor and civil legislation of the Russian Federation.

The structure of the job description of an accountant for accounting for fixed assets (OS)

Like any other, the accountant's instruction on fixed assets (fixed assets) is developed by personnel and legal services, approved by the head of the enterprise / organization. The generally accepted structure of such a document implies the presence of 4 main sections:

The first section contains only general information about the requirements for such a specialist (education, experience, etc.), so we will not dwell on it. The rest of the sections play a more important role - we'll talk about them further.

Don't know your rights?

Responsibilities of an accountant

The main section of the job description of an OS accountant can be called the one in which the duties of this specialist are stipulated. In most cases these include:

• bookkeeping in accordance with applicable law;
• participation in the development and implementation of activities aimed at the rational use of available resources;
• acceptance and execution of primary documentation, reflection of ongoing operations for accounting and movement of fixed assets in accounting accounts;
• preparation of information on this section of accounting for reporting;
• monitoring the safety of documentation and preparing it for delivery to the archive in deadlines in the prescribed manner;
• development of a working chart of accounts and forms of primary documentation (in the absence of standard forms) necessary for registration of business transactions related to the movement of fixed assets;
• implementation of measures related to the maintenance and storage of the accounting data base on OS;
• performance of official instructions of the management within the limits of competence.

OS accountant rights

The accountant for accounting for fixed assets is endowed with a number of rights, in connection with which this section may indicate that the specialist has the right to:

• to receive from the management and other specialists the information necessary for the performance of official duties;
• making proposals for improving the methods of work and accounting of fixed assets;
• contacting management in case of detection of shortcomings, errors, etc. in the process of work and taking measures to eliminate them;
• improving one's own qualifications, etc.

OS accountant's responsibility

The section on liability indicates the situations in which it may occur. For example:

• in case of non-fulfillment or improper fulfillment of official duties assigned to the accountant;
• in case of non-execution of orders / instructions of the management;
• in case of violation of labor discipline and internal regulations in force at the enterprise;
• in case of disclosure of information that is a commercial secret and is confidential;
• when an accountant causes material harm, etc.

More clearly, all of the above is presented in a sample job description for an OS accountant, which can be downloaded on our portal.

In conclusion, it remains to be said that the acquaintance of the applicant for the position with this document should take place even before the moment of signing it. employment contract. Moreover, the fact of familiarization must certainly be certified by the personal signature of the applicant.

Below is the text of the official job description for accountant. You can copy the instructions for further editing. If the current job description is not exactly what you were looking for, check out the other job descriptions in the Accountant Job Descriptions section.

Carefully read the job description for the items of duties, where specific areas are indicated. Remember that each job description is drawn up for a specific organization, which, quite possibly, is engaged in a completely different type of activity than yours.

APPROVE
______________________
(FULL NAME.)
Enterprise Director
(institutions, organizations)
_________________________

I. General provisions
1. An accountant belongs to the category of specialists.
2. For the position:
– an accountant is appointed a person who has a secondary vocational (economic) education without presenting requirements for work experience or special training according to an established program and work experience in accounting and control for at least 3 years;
- an accountant of the II category - a person who has a higher professional (economic) education without presenting requirements for work experience or a secondary professional (economic) education and at least 3 years of work experience as an accountant;
— an accountant of the 1st category — a person who has a higher professional (economic) education and at least 3 years of experience as an accountant of the 2nd category.
3. Appointment to the position of an accountant and dismissal from it is carried out by order of the director of the enterprise on the proposal of the chief accountant.
4. The accountant must know:
4.1. Legislative acts, resolutions, orders, orders, other guidance, methodological and regulatory materials on the organization of accounting of property, obligations and business transactions and reporting.
4.2. Forms and methods of accounting at the enterprise.
4.3. Plan and correspondence accounts.
4.4. Organization of document flow in accounting areas.
4.5. The procedure for documenting and reflecting on the accounts of accounting operations related to the movement of fixed assets, inventory items and cash.
4.6. Methods of economic analysis of the economic and financial activities of the enterprise.
4.7. Software for reporting on electronic media.
4.8. Rules for the operation of computer technology.
4.9. Fundamentals of economics, organization of labor and management.
4.10. Market methods of managing.
4.11. Labor legislation.
4.12. Internal labor regulations.
4.13. Rules and norms of labor protection.
4.14. Fire and electrical safety rules
5. The accountant in his work is guided by:
5.1. Regulations on the accounting department of the organization.
5.2. This job description.
6. The accountant reports directly to the chief accountant of the organization or the head of the relevant structural unit of the main accounting department.
7. During the absence of an accountant (vacation, illness, etc.), his duties are performed by a duly appointed person who acquires the relevant rights and is responsible for the quality and timeliness of fulfilling the duties assigned to him.

II. Responsibilities of an accountant
Accountant:
1. Performs work on accounting of property, liabilities and business transactions (accounting for fixed assets, inventory items, production costs, sales of products, results of economic and financial activities; settlements with suppliers and customers, for services rendered, etc. .).
2. Participates in the development and implementation of activities aimed at maintaining financial discipline and rational use of resources.
3. Carries out acceptance, control and, if necessary, restoration of primary documentation for the relevant areas of accounting and prepares them for accounting processing.
4. Reflects on the accounts of accounting operations related to the movement of fixed assets, inventory and cash.
5. Compiles accounting cost estimates for products (works, services), identifies sources of losses and unproductive expenses, prepares proposals for their prevention.
6. Calculates and transfers taxes and fees to the federal, regional and local budgets, insurance premiums to state non-budgetary social funds, payments to banking institutions, funds for financing capital investments, wages of workers and employees, other payments and payments, as well as deductions funds for material incentives for employees of the enterprise.
7. Participates:
7.1. In conducting an economic analysis of the economic and financial activities of the organization according to accounting and reporting data in order to identify on-farm reserves, implement a savings regime and take measures to improve document flow.
7.2. In the development and implementation of progressive forms and methods of accounting based on the use of modern computer technology.
7.3. In carrying out inventories of funds, inventory items, settlements and payment obligations.
8. Provides managers, creditors, investors, auditors and other users of financial statements with comparable and reliable accounting information in the relevant areas (sections) of accounting.
9. Develops a working chart of accounts, forms of primary documents used to process business transactions for which standard forms are not provided, as well as forms of documents for internal financial statements, participates in determining the content of basic accounting techniques and methods and accounting information processing technology.
10. Prepares data on the relevant areas of accounting for the preparation of quarterly or annual reports, monitors the safety of accounting documents, draws them up in accordance with the established procedure for transfer to the archive.
11. Performs work on the formation, maintenance and storage of a database of accounting information, makes changes to reference and regulatory information used in data processing.
12. Participates in the formulation of the economic statement of problems or their individual stages, solved with the help of computer technology, determines the possibility of using finished projects, algorithms, application packages that allow you to create economically sound systems for processing economic information.
13. Performs individual official assignments of his immediate supervisor.

III. Rights
The accountant has the right:
1. Get acquainted with the draft decisions of the management of the enterprise relating to its activities.
2. Make proposals for improving the work related to the responsibilities provided for in this instruction.
3. Within the limits of their competence, report to their immediate supervisor about all the shortcomings identified in the course of their activities and make proposals for their elimination.
4. Request personally or on behalf of the chief accountant from the heads of departments and specialists information and documents necessary for the performance of his official duties.
5. Involve specialists from all (individual) structural divisions in solving the tasks assigned to him (if this is provided for by the provisions on structural divisions if not, then with the permission of the head).
6. Require the management of the enterprise to assist in the performance of their duties and rights.

IV. Responsibility
The accountant is responsible for:
1. For improper performance or non-performance of their official duties provided for by this job description - to the extent determined by the current labor legislation of the Russian Federation.
2. For offenses committed in the course of carrying out their activities - within the limits determined by the current administrative, criminal and civil legislation of the Russian Federation.
3. For causing material damage - within the limits determined by the current labor and civil legislation of the Russian Federation

Familiarized with the instruction: ______________ /____________
(signature) (full name)

"__"___________ ____ G.