Accountant - the name of the profession comes fromthe words “buchhalter”, which in German means “accountant; counter; the one who keeps the books. ” The account books began to start back in ancient Rome.
In the era of market relations, the value of accountingServices in general and the chief accountant in particular, are increasing immeasurably. After all, the financial well-being of an enterprise completely depends on their qualifications, ability to promptly and correctly respond to new legislation.
The responsibilities of the chief accountant are determined by his enormous responsibility for the results of the work of the enterprise. They include:
- formation of accounting. Supervision over the economy of all types of enterprise resources, over the safety of its property;
- formation, on the basis of the current legislation, accounting policies, corresponding to the structure and features of the enterprise;
- в обязанности главного бухгалтера включены также direct management of the compilation of the chart of accounts; development of forms of internal accounting documents for which there are no standards; control over the quality of accounting of the enterprise, as well as over the conduct of inventories;
- ensuring rational accounting based on modern technologies; timely formation and reporting of the enterprise on its financial and economic activities;
- organization of accounting of material and monetary resources of the enterprise; their timely reflection in the accounts; conducting settlement, credit and financial transactions;
- ensuring correct and legal accrualwages, costing products, as well as the accrual and timely transfer of all types of taxes, fees, contributions, payments. Timely repayment of bank loans and deduction of funds to the fund of material incentives for employees;
- control over the establishment of official salaries; conducting audits of the state of accounting in all subordinate departments of the enterprise, as well as documentary audits and inventories;
- preventing the occurrence of shortages, financial violations of the enterprise, illegal spending of funds;
- implementation of the accumulation of financial resources of the enterprise to ensure its sustainability;
- duties of the chief accountant also includeinteracting with banks in conducting settlement operations, acquiring and selling securities, and placing company funds on various deposits;
- monitoring compliance with financial, staffing andcash discipline, the correct write-off of various shortages, losses and arrears. As well as control over the safety of accounting documents and their timely transfer to the archive;
- ensuring timely and proper preparation of the balance sheet, statistical and accounting reports and their submission to the relevant authorities;
- providing methodological assistance to all accounting staff of the company;
- management of accounting staff.
This is the main list. But it can be supplemented, clarified when developing a job description, depending on the specifics of a particular enterprise.
The chief accountant, whose duties are so extensive, of course, has certain rights. The main ones are:
- The right to sign economic and financial documents on matters that are within the scope of his official authority;
- the right to represent the enterprise in various organizations;
- the right to interact with other organizations and enterprises in order to promptly resolve various issues within their competence;
- the right to request and receive documents and materials on issues that are within its competence;
- the right to give instructions to his subordinate services and employees and to control their implementation.
As you can see, the rights and duties of the chief accountant are so extensive that a specialist appointed to this position must constantly work to improve his professional level.
