Responsibilities of an accountant for material values. Officer instructions on materials
The responsibilities of the accountant of the material table include operations relating to the movement of the TMC in the enterprise. His conduct is the accounts for accounting for relations with counterparties and buyers, materials and reserves for the implementation of production and economic activities.
Accountant duties based on materials are reduced to ensure competent accounting of various TMC companies. The main responsibilities include:
- registration or reception of primary documentation relating to this section of accounting, as well as drawing up by correspondence on synthetic and analytical accounts;
- tracking the timing of the submission of documents in accordance with the rules of document management between companies and within the most economic entity;
- drawing up copyright registers of synthetic accounting, on the basis of which the information received is systematized and analyzed in accordance with the accounting policy of the enterprise;
- control of receivables and payables, as well as compiling audit acts to track the necessary information;
- registration of documentation on the rules of document management for the subsequent commissioning of the archive;
- implementation of inventory of inventory-material values, followed by fixing the results obtained in inventory, as well as the gain of excess or write-off the shortage in the accounting program.
Competent accountant-materialist official duties will fulfill qualitatively using existing theoretical and practical knowledge in this area of \u200b\u200bactivity. When applying for such an employee, certain requirements for its knowledge and skills in the TMC accounting are established.
What should the accountant of the materialist
Like any other employee, the material table accountant must have certain knowledge in its field of activity. This information includes a wide range of issues and thematic areas, including:
- regulatory and legislative acts of the Russian Federation in the field of accounting of inventory and civil law on contracting issues;
- rules and methods of accounting for TMC in the enterprise, including their receipt and write-off, as well as evaluation and transfer to production;
- the rules for filling in primary documentation on the accounting of TMC and reflecting correspondence on it on the relevant synthetic and analytical accounts;
- rules for the inventory of the TMC and the reflection of its results in inventory formations;
- reflection of surplus or shortage of appropriate accounting accounts;
- the procedure for organizing internal and external workflow, as well as paperwork for transferring to the archive;
- labor protection and safety regulations in the enterprise;
- rules of operation of office equipment and personal computers, methods of work in accounting programs.
Having relevant knowledge, an accountant for TMC accounting, official duties will be executed in strict accordance with applicable law. In addition, an employee in this position is obliged to comply with certain qualifying requirements that are established to accountants in TMC.
Requirements for assistant accountant
Accountant Materialist must comply with the qualification requirements for this position. They conclude in the following moments:
- profile accounting education (secondary special or higher);
- in-depth knowledge of the necessary accounting programs in order to accurate and timely making the necessary information on the movement of the TMC;
- the skills of the formation of primary documentation on TMC accounting and draw up correspondence on the accounts of synthetic and analytical accounting;
- understanding the meaning of moving inventory values \u200b\u200bboth within the enterprise and in an external economic environment;
- understanding, what methods and forms of TMC accounting are applied in accounting and at a particular enterprise;
- analytical warehouse of the mind for the purpose of competent accounting of the TMT and the foresight of the situation associated with their movement in the enterprise.
Requirements can be expanded by the employer, depending on the specifics of the company, and may also be a requirement for the presence of experience in this type of activity. Requirements for the accountant of the material table and its obligations are fixed in a special document - the job description.
Official instruction on the accountant of the material table
Accountant materialist whose responsibilities are reduced to the accounting of the TMC movement at the enterprise, before the device for work and the fulfillment of the necessary actions is obliged to familiarize themselves with the official instructions for signature. It is on the basis of this document that the employee will work at the enterprise as an accountant of the material table, and therefore should clearly understand its functions, duties and rights.
The job description is quite clearly and information on this position is fully disclosed, including:
- general provisions for this work;
- official duties of the accountant of the material group;
- qualification requirements for accountant;
- employee rights when performing work;
- responsibility for non-compliance with the norms of legislation and local regulatory acts of the enterprise.
The job instruction can be developed on the basis of the professional standard "Accountant" and a single qualifying reference book, which indicates the responsibilities of the TMC accountant when performing official functions. At the same time, if the company employs a group of accountants of the material table, their responsibilities should be identical, as well as functions, and rights, and responsibility, since they are employees relating to the same group of specialists.
Official instructions
Open in Word format
1. General provisions1.1. This official instruction determines the functional responsibilities, the rights and responsibility of the accountant of the Commodity Group (Deputy Chief Accountant) of the enterprise.1.2. The accountant of the Commodity Group (Deputy Chief Accountant) is appointed and exempt from the post in the order of the General Director of the enterprise, which is established by the current labor legislation. Accountant of the Commodity Group (Deputy Chief Accountant) obeys directly the chief accountant of the enterprise.1.4. A person who has a higher professional (economic) or secondary special education and work experience in a specialty of at least 1 (one) of the year is appointed to the position of accountant of the Commodity Group (Deputy Chief Accountant). Accountant of the Commodity Group (Deputy Chief Accountant) should know: - Legislation on accounting; - decisions, orders, orders, other guidelines, methodological and regulatory materials of higher, financial and auditing bodies on the organization of accounting and reporting, as well as concerning the economic financial activities of the enterprise; - civil law, financial, tax and economic legislation; - the structure of the enterprise, the strategy and the prospects for its development; - the provisions and instructions on the organization of accounting in the enterprise, the rules of its maintenance; - the procedure for issuing operations and the organization of document management on the plots accounting; - Forms and procedure of financial calculations; - Methods of economic analysis of the economic and financial activities of the enterprise, identifying intravenous reserves; - the order of acceptance, posting, storage and spending of cash, inventory and other values; Calculation with debtors and creditors; - Conditions for taxation of legal and individuals; - the procedure for writing off with accounting accounts for shortages, receivables and other losses; - rules for conducting cash inventory and inventory; - the procedure and timing of drawing up balance sheets and reporting; - rules for conducting inspections and documentary audits; - modern means of computing equipment and the possibility of their application for the implementation of accounting and computing works and analysis of the production and financial activities of the enterprise; - advanced domestic and foreign experience in improving the organization of accounting; - economy, organization Production, labor and management; - Basics of production technology; - market methods; - labor legislation; - rules and norms of labor protection. 1.6. Accountant of the Commodity Group (Deputy Chief Accountant) must own a computer at the level of a confident user, including computer accounting programs. Accountant of the Commodity Group (Deputy Chief Accountant) must have communications, energetic, positive configuration.1.8. During the time of temporary absence of an accountant of the Commodity Group (Deputy Chief Accountant), his duties are assigned to __________________________. 2 Functional duties2.1. Accountant of the Commodity Group (Deputy Chief Accountant): 2.1.1. Performs the commissioned section of the work on accounting.2.1.2. Controls the correctness and timeliness of the posting of the receipt of goods to the warehouse 2.1.3. Controls the correctness and timeliness of compiling reports of financially responsible persons..1.4. Reflects in the accounting documents of the operation to enter and dispose of goods, according to the accounting of settlements with suppliers, is the register of receivables and payables.2.1.5. Produces an alignment of calculations with suppliers.2.1.6. Takes part in the implementation of inventories.2.1.7. Ensures the safety of accounting documents.2.1.8. Regulates accounting documents for transfer to Archive.2.1.9. Participates in the implementation of inventories.2.1.10. Replaces missing accountants. 2.1.11. Supports in the workplace atmosphere of courtesy and goodwill.2.1.12. Observes labor and production discipline, rules and norms of labor protection, requirements of industrial sanitation and hygiene, fire safety requirements, civil defense.2.1.13. Perfects and orders of direct leadership and administration of the enterprise.2.2. As the Deputy Chief Accountant, together with the Chief Accountant: 2.2.1. 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 ownership of the enterprise.2.2.2. Forms, in accordance with legislation on accounting, accounting policies based on the structure and features of the enterprise, the need to ensure its financial sustainability.2.2.3. Heads the work on the preparation and adoption of the work plan of accounts, forms of primary accounting documents applied to the design of economic operations, which are not provided for typical forms, developing forms of internal accounting documents, as well as ensuring the procedure for conducting inventories, control over economic operations, compliance with technology Processing accounting information and order of document management. 2.2.4. Provides a rational organization of accounting and reporting at the enterprise and in its divisions based on the maximum centralization of accounting and computing works and the application of modern technical means and information technologies, progressive forms and methods of accounting and control, formation and timely presentation of full and reliable accounting information on the activities of the enterprise , its property situation, income and expenses, as well as the development and implementation of activities aimed at strengthening financial discipline. 2.2.5. Organizes the accounting of property, obligations and economic operations entering fixed assets, inventories and cash, timely reflection in accounting accounts of operations related to their movement, accounting for the costs of production and circulation, fulfillment of the costs of expenses, sales of products, and performance of work ( services), the results of the economic and financial activity of the enterprise, as well as financial, settlement and credit operations. 2.2.6. Provides legality, timeliness and correctness of paperwork, drawing up cost-effective reporting costs of production costs, work performed (services), wage calculations, proper accrual and transfer of taxes and fees in federal, regional and local budgets, insurance premiums to state extrabudgetary social funds , payments to banking institutions, funds for financing capital investments, repayment on the set deadlines of debt to banks on loans, as well as the deduction of funds for material incentives for employees of the enterprise.2.2.7. Monitors compliance with the procedure for registration of primary and accounting documents, calculations and payment obligations, spending the wage fund, for the establishment of official salary to employees of the enterprise, the inventories of fixed assets, inventories and cash, inspections of the organization of accounting and reporting, as well as documentary revisions in enterprise divisions.2.2.8. Participates in the conduct of economic analysis of the economic and financial activity of the enterprise according to accounting and reporting in order to identify intravenous reserves, eliminating losses and non-production costs. 2.2.9. Takes measures to prevent the shortage, illegal spending of cash and inventory values, violations of financial and economic legislation. Participates in the design of materials on the shortcomings and the embezzlement of funds and inventories, controls the transfer in the necessary cases of these materials into investigative and judicial authorities.2.2.10. Takes measures to accumulate financial resources to ensure the financial sustainability of the enterprise.2.2.11. Interactions with banks on the placement of free financial resources in bank deposit deposits (certificates) and the acquisition of highly liquid government securities, control over the conduct of accounting operations with deposit and lending agreements, securities. 2.2.12. Works on ensuring strict compliance with regular, financial and cash discipline, estimated administrative and business and other expenses, the legality of writing off the accounting records of non-futures, receivables and other losses, the safety of accounting documents, design and passing them in the prescribed manner. .thirteen. Participates in the development and implementation of rational planning and accounting documentation, progressive forms and methods of accounting on the basis of the application of modern funds of computing. 2.2.14. Provides drawing up balance and operational summary reports on revenues and costs of funds, the use of the budget, other accounting and statistical reporting, submitting them in the prescribed manner to the relevant authorities.2.2.15. Provides methodological assistance to employees of enterprise divisions on accounting, control, reporting and economic analysis.2.2.16. Monitors the safety of accounting documents and for organizing storage of accounting documents.2.2.17. Manages accounting workers.3. Rights3.1. Accountant of the Commodity Group (Deputy Chief Accountant) has the right to: 3.1.1. To give subordinate to him to employees and services of the instructions, tasks in a circle of issues included in its functional responsibilities.3.1.2. To control the timely execution of tasks and individual instructions of the subordinates to him by employees.3.1.3. Request and obtain the necessary materials and documents related to the issues of the accountant of the Commodity Group (Deputy Chief Accountant) .3.1.4. To enroll in relations with divisions of third-party institutions and organizations to solve operational issues of production activities within the competence of the accountant of the Commodity Group (Deputy Chief Accountant) .3.1.5. Representing the interests of the enterprise in third-party organizations on issues related to the competence of the Accountant of the Commodity Group (Deputy Chief Accountant). 4. Responsibility4.1. Accountant of the Commodity Group (Deputy Chief Accountant) is responsible for: 4.1.1. Failure to fulfill its functional duties, as well as the work of subordinates to him workers on their production activities.4.1.2. Invalid information on the status of work at the observed plot, indicators of financial and economic activities, a late provision of various information and reporting.4.1.3. Failure to comply with orders, orders and orders of the Chief Accountant and the administration of the enterprise.4.1.4. The absence of observance of labor discipline by employees of subordinate services and personnel subject to the accountant of the Commodity Group (Deputy Chief Accountant) .4.1.5. For disclosure of information constituting service or commercial mystery.5. Working conditions5.1. The work of the accountant of the Commodity Group (Deputy Chief Accountant) is determined in accordance with the rules of the internal labor regulations established at the enterprise.5.2. In connection with the production necessity, the accountant of the Commodity Group (Deputy Chief Accountant) can travel to office business trips (including local value). I got acquainted with the instruction: _______________ ____________________ (signature) (FF.) "___" __________ ____
⇒ Courses incentives\u003e Directory\u003e Articles\u003e Facts about accountants
What does the "Pattern Accountant" mean? What are its main duties?
Our life is a kind of differentiation, a peculiar division of residents on rich and poor, happy and unfortunate, kind and evil. Everything in this world consists of something smaller - this is an irrefutable fact of our being. No wonder most scientists argue that we understand only the numbers and everything in this life is encoded and stands out of ciphers, numerical ciphers. Perhaps that is why one of the most complex and interesting professions is at the same time an accountant. This is not just a profession - this is a calling, because not everyone can cope with the complex system of numbers, streamline them, trace the smallest growth or decline. Be a accountant - "This is a whole science, art, life. Perhaps this is not even acquired skill, but rather congenital talent.
When we speak directly about the accountant, I do not care about the concept of "differentiation" next to him. After all, even such a simple and indivisible, at first glance, the position of an accountant, still has its own branches, their own flowers, which in their aggregate and form such a responsible and demanded flowering profession.
I hear the definition of the "accountant of the material table" immediately arise questions - who is it? What's the table? What kind of materials? This is not surprising, because not everyone can understand, and even more so let the explanation of what has never heard before, but, undoubtedly, had a direct or indirect connection with this phenomenon, using the fruits of his work.
The right hand of each accountant, his indispensable assistant, is an accountant of the material table. This is a person who manages, keeps records of all material reserves as available and potential, analyzes them, is responsible for their movement in time and space and for their immediate integrity - that is, storage. In a word, this person controls the material values \u200b\u200bof the enterprise, conducts their accounting under the direct leadership of the chief accountant and leadership. The main reference document is the legislation of Ukraine, which clearly defines the main provisions, its rights and obligations. However, this does not mean that he should not fulfill the requirements of the manual, because who needs an employee who works like a robot, but does not meet the requirements of his employer? Of course, no one.
Let's look wider what is included in the duties of the accountant of the material table, in order to clearly understand what he is engaged in and what is his role in the enterprise. It is not a secret for a long time that in order to see how effectively any enterprise works, it is enough to take into the hands of the reports for the current period, to compare them with the reports of past periods and analyze. This will allow to see the main trends in the development or regression of the enterprise and take appropriate decisions.
Accountant Materialist Responsibilities
It was when it comes to reports, we can immediately speak about the accountant of the material table, because one of its main tasks is not only the verification of the generally accepted correctness of filling out reports, but also the control of the information they reflect. This information includes: information on the profit and cost of the enterprise for a certain period, the regulatory and legal registration of reports and the actual counting of material reserves of the enterprise both at the beginning of the period under consideration and at the end.
Statistics are a very difficult science that is not given to everyone. From a long time, the statistics, although at the primitive level, were led only the largest and most sophisticated minds. And this is not surprising, because, although the human body has analytical abilities, but on a wide scale to use such skills not everyone is given. Times walked, everything changed. At the same time, the need for statistics was increased, methods of its analysis and presentation were diversified. Statistical reports are a bulky process that requires an outstanding excerpt, steel nerves, suspension, accuracy and care. It is precisely such qualities that the accountant of the material table should have, because the maintenance of statistics also enters his immediate duties. In addition, it should not only lead severe calculations, but to perform them on time, which is a supercompany task in such conditions.
The next responsibility is accounting and maintaining the reporting of all material revenues to the enterprise, transferring them to the accounting of the enterprise and tracking that they do not disappear anywhere by regularly checking their presence. This is an extremely responsible process, because, as practice shows, everything can disappear without a trace, and the accountant will remain extremely then. Therefore, the fulfillment of this obligation is important not only for the enterprise, but also directly for the accountant, since it is unlikely that you want to bear the material or sometimes criminal liability for what someone will enrich someone else's account.
The overseas task for the accountant of the material table is the process of conducting an inventory, the purpose of which is to verify and document the certification of all values \u200b\u200bof the enterprise. It not only has to carry out this procedure, and and report to the Chief Accountant on any movements of material resources, to give a correct assessment of all available materials on its accounting accounts.
The proverb says: "Web live a century."
It is difficult to disagree with this statement, because self-development is one of the main goals of human life. This is not only connected with the fact that a comprehensively developed personality, whatever age, is appreciated at all levels of socio-economic space, as well as with the fact that it is this feature called wisdom.
Wisdom is different, but only with its help you can achieve something in this life, only with its presence you can become a good professional and a good person as a whole. Therefore, self-development, which is expressed in an increase in the qualification of the accountant, there is a separate attention and this process can be called a debt with confidence. The responsibility is not only before itself, as well as the company, leadership, staff. To date, it is relevant, it is prestigious, because we live in the 21st century - the century of unprecedented development. As a result, there is a gradual transition from manual performance of work to the automation of processes, especially in the field of computing, analysis, statistics and accounting. Computers gradually displacing human labor, alleviating and speeding up calculations, they are a reliable guarantor of calculation and deductions, allow us to work efficiently, efficiently and make it possible to quickly and qualitatively analyze the work of the enterprise. Progress in workflows does not stand still, as a result, the lack of computer literacy is unacceptable, so development is the fundamental debt of an accountant, a citizen and every person.
An accountant of the material table is a reliable basis for the high-quality and profitable work of the enterprise or company, this is a guarantee of coordinated and controlled work, which in its entirety not only allows you to properly work as an enterprise, and to form a large system of economically necessary knowledge. Summing up, it should be realized that only the work that you like will be productive, high-quality and unsurpassed. Accountant - a profession is not from the lungs, because you are responsible not only for yourself. You are the face of the company, you are responsible for employers and in front of people working with you. This responsibility is not imaginary, because for the slightest mistake you will answer. Perhaps, therefore, high professionalism among accountants is so much and appreciated, because the ability to take on such a thing is to be treated and skillfully fulfilling their duties, inherent not every person on this planet.
Other materials on the topic:
century Web I learn, material values, accountant duties, accountant position, responsible, legislation, reports, calculations, checks, profession of accountant, duties, analysis, main, period, today, profession, work, responsibility, accounting, enterprise, accountant , process, person, work, accountant
Articles from the section: Facts about accountants
Other articles on the topic:
How to choose software to automate management accounts?
Accountant - creative profession?
How to establish account in the enterprise
Is it difficult to work as an accountant?
What is the difficult job of an accountant?
We find: accountant of the material table., accountant of the material table than engaged in, material table in accounting it is, a material table in accounting, material accountant, a custom table accountant duties, a material table, how to lead a material table in accounting, material accountant that's what a material table in accounting
Desired salary 20,000 rubles. The desired schedule full employment was born on February 26, 1986 (32 years old) Paul Female marital status Married, there is no driver's license
Additional wishes to the place of work
Full-time, with the 5th work schedule (Saturday, Sunday weekend), preferably behind the Urals (Karachi, South, Spring, Donguza) or the nearest city center, a distant organization with the delivery of employees.
work experience
march 2013 - Present (5 years and 3 months)
Accountant of the material table - LLC
Construction and installation organization.
1. Accounting in the direction of the material table. 2. Making data of primary documentation in the program 1C, sail. 3. Arrivals, movements, write-off TMC. 4. Tracking of the scheduled work of construction and conducting the write-off of materials by form-29. 5. Drawing up on the closure of the month of the balance, the revolutions of the divisions of 10, 71 accounts. 6. Enterprise costs 7. Acts of reconciliation with counterparties. 8. Accounting, inventory of the TMC, drawing up reporting documents. 9. Accounting for the movement of fuel, posting, write-off. 10. Accounting and issuance of attorney.
Accountant-Auditor - Company FLAGMAN LLC
Responsibilities, functions, achievements
1. Accounting. 2. Making the primary documentation data into 1C program. 3. Preparation and mandrel of payment orders through the Bank-Client system 4. Printing of bank statements, the banking instructions / payments of counterparties. 5. Calculations with suppliers and buyers. 6. Acts of reconciliation with counterparties. 7. Accounting, inventory of the TMC, drawing up reporting documents, calculation and distribution of the amount of the shortage between material and responsible persons on the results of inventory. 8. Accounting for the movement of fuel and lubricants (admission, costs for costs) 9. Cost of costs, reporting, write-off. 10. Maintaining the salary area. 11. Accounting and issuance of attorney.
Senior Operator - Company FLAGMAN LLC
Distributor of alcoholic and non-alcoholic products.
Responsibilities, functions, achievements
1. Work in 1c enterprise. Trade + warehouse. 8. Responsible for all shipments 2. Distribution of work and control 3. Overhead coupling (notes which overheads, the driver passed), consumable overheads for accounting. 4. Work with drivers powers. 5. Working with remnants in warehouses, movement. 6. Acceptance of applications from network clients of software, control of the correctness of the filling of commodity and accompanying documents, the timely provision of verification acts, knowledge of the terms of contracts, details, the maintenance of contracts, price control and a timely and timely prevention of prices and so on. 7. Weekly sending and monitoring report on customer settlements with customers. 8.
Responsibilities and job descriptions of the accountant of the material table
Acceptance of applications from the PDA (temporarily sales representatives) 9. Calls, fax (together with all) 10. Formation of registries 11. Work with acts of top, formation, processing. 12. Daily report, on all applications from ETP, control over the correctness of the invoice, promotional invoice, control and report on suspicious applications, shipment of problem clients, customers of debtors.
Job Instructions for GSM Accounting [name of company]
This job description was developed and approved in accordance with the provisions of the Labor Code of the Russian Federation and other regulatory and legal acts regulating labor relations.
1. General Provisions
1.1. The technician for the accounting of fuel and lubricants [name of the organization] refers to the category of workers, is made to work and dismissed by order of the head [Organization name].
1.2. A person who has a secondary professional (technical) education is appointed to the position of equipment for the accounting of fuel.
1.3. Technician for accounting of fuel and lubricants is directly subordinate to [Enter the necessary].
1.4. The technician for the accounting of fuel and lubricants should know:
- Regulatory legal acts and reference materials on the subject of work, terminology used in special and reference literature;
- work programs and instructions;
- existing standards and technical conditions for storing fuel;
- Fundamentals of gas production technology;
- specifications, constructive features, appointment, principles of operation and the rules of operation of fuel and maintenance of fuel;
- technical means of obtaining, processing and transmitting information;
- rules of operation of computing equipment;
- applied forms of accounting and reporting on the procedure for conducting accounting and reporting;
- Basics of the economy, organization of production, labor and management;
- Basics of labor legislation;
- Rules and norms of labor protection and safety;
- Rules of the internal labor regulation.
1.5. The mode of operation of the technique for accounting of fuel regulatory is regulated by the Internal Rules [entertainer].
2. Official duties
2.1. The following responsibilities are assigned to the fuel accounting technique:
2.1.1. Issuance of fuel.
2.1.2. Development of fuel consumption standards and technical fluids.
2.1.3. Quality control fuel.
2.1.4. Processing of travel sheets on the issue of consumption of fuel, control of the return of travel sheets of drivers, checking the correctness of the design, the do-forming of travel sheets.
2.1.5. Accounting for actual working time on travel sheets, consumption and write-off fuel and technical fluids, expenditures for operation and repair of motor vehicles.
2.1.6. Monthly compilation of a report on the write-off of fuel.
2.1.7. Collection, processing and accumulation of source materials.
2.1.8. Conclusion of contracts, work with fuel suppliers.
2.1.9. Reconciliation of coming and accounting of monetary transfers to suppliers.
2.1.10. Development of instructions for regions on working with vehicles (travel sheets, fuel, technical fluid, transportation costs).
3. Rights
3.1. The technician for the accounting of fuel and lubricants has the right:
Job description of the accountant of the commodity group
All social guarantees provided for by law.
3.1.2. Require from the management of the organization to assist in the performance of their professional duties and the implementation of rights.
3.1.3. Require the creation of conditions for the fulfillment of professional duties, including the provision of the necessary equipment, inventory, a workplace that meets sanitary and hygienic rules and standards.
3.1.4. Free issuance of personal protective equipment.
3.1.5. Payment for additional expenses for medical, social and professional rehabilitation in cases of health damage due to an accident at the production and receipt of a professional disease.
3.1.6. Get acquainted with draft decisions of the management of the enterprise relating to its activities.
3.1.7. To consider the management of the enterprise proposals for improving the organization and improvement of the methods of work performed.
3.1.8. Make decisions within the framework of its competence.
3.1.9. Report to the head of the organization about all the violations and disabilities associated with the work performed.
3.1.10. Improve your qualifications.
4. Responsibility
4.1. Technician for accounting of fuel and lubricants is responsible for:
- non-fulfillment or improper performance of their duties stipulated by this official instruction, within the limits defined by the current legislation of the Russian Federation;
- causing material damage - within the limits defined by the labor and civil law of the Russian Federation;
- compliance with existing instructions, orders and orders;
- the offenses committed in the process of carrying out their activities - within the limits defined by the administrative, criminal and civil law of the Russian Federation;
- fulfillment of the rules of the internal regulations, safety regulations and fire safety.
The job instruction is designed in accordance with [Name, number and document date].
Head of Personnel Service
[initials, surname]
[signature]
[day month Year]
Agreed:
[position]
[initials, surname]
[signature]
[day month Year]
The instructions are familiar with:
[initials, surname]
[signature]
[day month Year]
1. General Provisions
1.1. The accountant of the material table refers to the category
specialists, hired and dismissed by order
__________________________________________________.
(Name of the position of the head)
1.2. Accountant of the material table in his work directly
Submits to the Chief Accountant.
1.3. A person is accepted for the accountant of the material table
having a secondary professional (economic) education without
presentation of work on experience or special training
Installed program and work experience on accounting and control at least 3 years.
1.4. During the absence of an accountant of the material table
Official duties perform ___________________________________,
(position name)
which is fully responsible for high-quality, efficient and
Timely execution.
1.5. The accountant of the material table should know:
1.5.1. Legislative acts, decisions, orders, orders,
Guidelines, methodical and regulatory materials on the organization
accounting and reporting;
1.5.2. Forms and methods of accounting and analysis of economic
activities at the enterprise;
1.5.3. The procedure for conducting documentary audits and inspections,
the correctness of the accounting of property, obligations and
economic operations;
1.5.4. organization of document management and order of documentary
Registration and reflections on accounting accounts for operations related
with the movement of fixed assets, inventory and cash
funds;
1.5.5. plan and correspondence of accounts;
1.5.6. Financial and economic legislation;
1.5.7. economy, organization of production, labor and management;
1.5.8. market management methods;
1.5.9. rules of operation of computing technology;
1.5.10. labor legislation;
1.5.11. Rules and norms of labor protection.
2. Official duties
The accountant of the material table performs the following official
responsibilities:
2.1. Carries out in accordance with the current provisions and
Instructions planned and on special tasks Documentary revisions
economic and financial activities of enterprises
accounting of property, commitments and economic operations, and
Also their units located on an independent balance sheet.
2.2. Timely declares the results of the revision and represents them in
Relevant instances for making the necessary measures.
2.3. Gives operational instructions to the heads of the audit
eliminate the identified violations and disadvantages, conducting control
Checks performed works.
2.4. Controls the accuracy of the accounting of incoming fixed assets,
Commodity and cash, timely
Reflection on accounting accounts for operations related to their
movement, correctness of consumption of materials, fuel, electricity,
Cash, compliance with expenses, procedure
reporting on the basis of primary documents, as well as the organization
inventories and accounting in enterprise divisions, and
Also compliance with the timing of transfer of taxes and fees and payments
wages.
2.5. Regulates advance reports, receiving documents.
2.6. Makes up shopping book and sales book.
2.7. Participates in the development and implementation of measures aimed at
Improving the efficiency of financial use, strengthening
control over the economic and financial activities of the enterprise
ensuring the safety of the property of the enterprise and the right
accounting organizations.
2.8. Takes the necessary measures to use in work
modern technical means.
2.9. Controls the activities of employees of the enterprise on issues
Accounting and reporting.
2.10. Calculates with suppliers and buyers.
2.11. Conducts accusation of calculations with suppliers.
2.12. Interacts with warehouse workers on accounting
Commodity and material values.
2.13. Participates in the inventory.
An accountant of the material table has the right:
3.1. all social guarantees provided for by law;
3.2. demand from the management of the enterprise to assist in
execution of their professional duties and the implementation of rights;
3.3. require creating conditions for professional performance
duties, including the provision of the necessary equipment,
Inventory, workplace, relevant sanitary and hygienic
rules and standards, etc.;
3.4. for additional expenses for medical, social and
Professional rehabilitation in cases of health damage due to
Accident in the production and receipt of professional
diseases;
3.5. Get acquainted with project management decisions,
concerning his activities;
3.6. to submit a proposal for the management of the enterprise
improving the organization and improvement of the methods of work performed;
3.7. request personally or on behalf of the immediate
supervisor documents, materials, tools, etc. necessary for
fulfill their job duties;
3.8. raise their professional qualifications;
3.9. Other rights provided for by labor legislation.
4. Responsibility
The material table accountant is responsible:
4.1. For non-fulfillment or improper performance of their official
duties stipulated by this official instruction - in
limits defined by the current labor legislation of the Russian Federation;
4.2. for causing material damage to the employer - within
defined by the current labor and civil law of the Russian Federation;
4.3. for offenses committed in the process of their implementation
activity - within the limits defined by the applicable administrative
criminal, civil law of the Russian Federation.
Official instruction of the accountant for the accounting of TMC
Software complex "The personnel department. Starting Schedule, "Tarification" (Tarification Lists) From Medsoft Kurchatov For medical institutions, it will be effectively performed by processing tasks, the formation of a staffing schedule, tariff lists, all document proof, detailed data analysis. This is your personal assistant.
Read more about the program 'Personnel Department.
Littleone 2006-2009\u003e Family business\u003e Work and education\u003e Accountant for production. Explain to me specifics
View the full version: Accountant for production. Explain to me specifics
Miracle Edakoy
12-08-2008, 13:41
12-08-2008, 14:09
It is important that the person has experience in production, for any, but in production, because Experience in trade, for example, not sufficient.
12-08-2008, 15:09
I hung at work ... I need to find the head of the bucket for production. Production is not a huge, state of general 5 people in the company. But this accountant will need to organize accounting with "zero", here is a white accounting current. Now tell me what should be able to know and know such an accountant? What is fundamentally in such work ???
Well, know accounting, to start :)).
Experience shows that an accountant is becoming good manufacturing accountants who are interested in the technology of specific production and are not afraid to go to the workshop to see all their own eyes.
Production is a very specific industry, so I agree that it is necessary to choose only an accountant that has experience in production, and not one year. In my opinion, a person should be able to organize work not only in accounting, but also interact on documents with all production sites and Of course, I agree with the previous author, if an accountant is not interested in a schematic of the production process itself, it is unlikely to establish accounting. I have been working at the production accountant for more than one year.
Yes, there is nothing there particularly difficult ... Find elementary sensible, with higher and better technical and pay for some training or audit ... And for a company of 5 people and talk about what ...
As a rule, Boohi from trading themselves do not really go to the production ...
12-08-2008, 23:12
12-08-2008, 23:34
: 041: Oh, my pain and big trouble.: 041 :: 015 :: 015 :: 015: For seven years, I had 3 of the main and 14th simplenesses.: 001: I had to head the accounting of my own production.
Very in the accounting helps 1C programs: 7.7 pub, created specifically for small production. : DED: Now more or less created a normal accounting, although it is still working and working.: 017 :: 017 :: 017:
12-08-2008, 23:39
We did not find this so-sensible bucha for production. Only stupid. Accountants with experience in the trading car and a mallen trolley. There are no production workers with fire. For there are few productions, and "white" even less ...
It's just necessary to study every new production every time. Here the knowledge of "1000 and one wiring" will not take, it is necessary to understand what is happening. Production officers do not like to change the industry, because in its place all-all know.
When we were looking for an accountant for production, I suggested to all candidates to tell in the details of the technical process in their previous place of work. There were such that for 5-6 years worked on the brewery and could not tell me from what the beer produce: 010:.
Only one (!) Was able to tell intelligently, understandably and competently. She was taken.
Not all accountant in principle, why do you need accounting. Most confident: for tax!: 080:
Miracle Edakoy
13-08-2008, 10:47
and how to understand whether a person organized with zero accounting or just boast? What lead questions can be used?
Invite a person who works in Gl.Buhg. In production, and you trust him. Believe me, even if you ask the right questions, it is not a fact that you will understand the answers. And for his part, during the conversation, you can watch the applicant and draw conclusions about his human qualities, which is equally important.
13-08-2008, 13:28
Five persons! - Cool production. What do you produce? How much is you going to pay a bug? ] If payment is up to 30 tyr, no intelligent cooling work experience in production, and not one year will go to such work
You definitely need boo with experience in production, otherwise I tried to take a production company here, and they have no release of finished products, no write-offs on production .... No ... .. Establishing accounting it will be longer and much more ... And what kind of production is 5 people? (If not a secret) (at one time liked production)
Miracle Edakoy
13-08-2008, 16:05
The fact is that there was a big company and quite recently the production was released into a separate Yul, and on the papers there is a state of 5 people. And in the future, it is necessary to start directly with its production, the production itself is carried out by means of orders for other production sites, but its development. But soon it is planned to be a stiring and opening of its production. Therefore, while there are 5 people. Alse of accounting staff will develop and lead the chief and will form this state. And payment is not up to 30, and 35 thousand on the testing.
Alexandra D.
13-08-2008, 16:55
35 thousand get ch. Little firms-lead a simplified ENVD know three wiring and this is happy. And the situation is typical, while the small company will take some bucket to pay smaller, and then they are enough for his head, you need to establish everything, restore it, etc. And the company already has a name, to bury it a pity. In the troop cases, the best way to take on the money that the guide gives and at the same time hire specials for consultation. It's not so expensive and can still have an accountant to go to learn and everything is good. To do, in principle, it is not a problem for the special purpose, and the boo does not make mistakes.
Miracle Edakoy
13-08-2008, 17:45
So here is a small company, on the market for 8 years. Engaged in metal structures on the railway wagons. Buka was but went to the decret. The volume of volume is just funny. Therefore, zp-volumes are not equal, it is as if an accountant in large production would receive a 300 thousand-of-hand.
Yes, despite all sorts of nuances, it might be interesting .... But I need a partition now, and the post only if after 9 months. balance or even for the new year
13-08-2008, 22:49
14-08-2008, 07:56
Here, here .. Alexander D. said right about me ... I'm just with production. He was the head of the supply of the enterprise. I went to the maternity leave and redefined on the buha. (Medium-special). Now I am looking for a place and it is at the enterprise ... the desire to work and learn is simply "thei-e" ... but I'm afraid to do not pull it on Ch.Buha ... Alas.
ABOUT! Can anyone help with work? Well, or advise ...
Knock in a personal if you do not annoy the Krasnogvardeysky district and work from 8.00 :))
i agree with the previous speaker-intelligent production of the heads from 100 Trap., It is better to take a person who wants to understand and delve, will be more susceptible.
BC Sy. I myself work at the production of an accountant, happiness, which is not the main thing. Very complex tax accounting.
Gee ... and get 100 thousand?
No, of course there are such salaries, but the amount of IMHO is somewhat cruel ... the span of two ..
Miracle Edakoy
14-08-2008, 11:28
That's for sure ... I'm certainly aware of the ZP in St. Petersburg ... There were no such zPs in 100 salary at the booze ... Yes, and in hand ... But I'm not saying what it is, but these are such units that even ridiculous and talk ... And here And the super-duper accountant is not required. Just an ordinary person who knows his business and soberly thinking and knowing his place and is real what he can earn. Ponte is not needed.
14-08-2008, 15:55
you can add 5 kopecks - and you look among enough older economists accountants .. and and requests are not great, and the experience is big, and how it should be - you remember ... .. and many have a normal health ... and the pension is small
Alexandra D.
14-08-2008, 16:02
Elderly bohoes with a computer are not friends and the tax accounting does not know. And then you need an accountant for all and s / p, it is also necessary to take it too and the production of the news It is possible to make one implementation for millions, and you can understand me a lot of small. The accountant will understand me.
Well, do not tell me ... about the elderly Bukov Mischo, you are wrong.
The point is not at the age, but in a person, there are examples, and a lot. But about the realization and revolutions ratio - I agree completely.
By the way essentially the topic ... and do not want to try this option:
Take a girl - Assistant with a claim to the headband ... ..And the maintenance of accounting at Bukhofis (an audit company, now there are many) ... It turns out somewhat more expensive (but not 100 thousand) and hemorrhading, but it will be more confident that Of course, the chances are not one hundred percent) ... the girl will be on the pickup, with time to learn - you can part with the auditors ... plus this option is that if there is no girl - accounting will still be more and less decent.
And last - do not listen to fairy tales about the complexity and terrible accounting in production - yes he is another, but IMHO is not much more difficult than in the same wholesale ... Plus, in a large account, it is easier to communicate with the tax to communicate easier.
Elderly bohoes with a computer are not friends and the tax accounting does not know. And then you need an accountant for all and s / p, it is also necessary to take it too and the production of the news It is possible to make one implementation for millions, and you can understand me a lot of small. The accountant will understand me.
Gee .. I have a pensioner booze for five years - I do not redeember, and the legislation is watching and 1C itself updates and the frank tuft does not allow to sculpt ... There is no second signature, both by the director.
15-08-2008, 08:28
9 years old chief belch: wholesale, a little retail, work, the last 2 year services.
In July, they threw a part-time job for production.
Honestly, it was hard at first to figure out if we consider what had to work in the evening after the main work, but nothing figured out 🙂
I envy you. But then the question is, do you pay her worthy? Because of course a person is a person's way but those accountant at the age of which I know clearly divide into two categories
15-08-2008, 14:39
But then the question is, do you pay her worthy? Because of course a person is a person's way but those accountant at the age of which I know clearly divide into two categories
1-very cool specialists and they really value salary worthy of everything
The 2-tauries on the company's pension do not know all the fear, especially what they relate about their incompetence and persecute. Work for a penny. Some people manage to lead several firms and are scolding worthy.
+10000.
Officer duties based on materials
Or Million. Moreover, the second category (and the lack of signature rights rather suggests that this buckthrough rather from the 2nd category) at the first check applies to care. And for nothing responds. I have a quick accounting quit only after reading the unsigned memorandum of auditors. : Support:
15-08-2008, 14:51
All, over, thanks. But the essence of the topic was not to look for me the staff or how to build burst. And the specificity of the accountant for production, distinctive something in the work of the accountant and so on.
He must know: 1. How the production is issued (primary, standards, etc.);
2. Calculation of production costs;
3. How actually the production is launched (you are new - I'm not mistaken?) - i.e. Equipment - its input, upgrades, debugging, etc.;
4. adjustment of the production itself (Lord of normal words not to pick up - well, for example, experiments are spent - what to do with them);
5. Frames (with the features of payroll);
6. Well, be able to work with people - technologists, engineers, heads of workshops.
The most difficult to break through humanity and properly establish a document flow. And once again rectify 1C: 7.7 Production + services + Accounting. I just adore her. It is, by the way, a penny. With a large production praise the new eight. But in fact did not work with her. I can not tell me.
Good luck to you!: Support:
Oh, still need to know unfaith issues. Forgot at all. (I just have a short cycle - incompleteness does not happen).
That is, did you create the entire regulatory framework, conducted experimental issues and approved the standards? Do you have a technological regulation of output? Technological maps are ready for all products and calculated when changing prices or replace components? Are you tracking the difference in the actual consumption of materials and components with the regulatory?
I envy you.
15-08-2008, 15:44
Not so everything was, production is already working for more than one year.
And the most opposite was to look for errors before.
At, accurate .: Ded :: Ded :: Ded :: Ded :: Ded.
The compilation of an accountant's job instructions on materials requires consideration of several important nuances. Inchange to them can lead to the fact that the company will be forced to additionally pay the fulfillment of his duties.
From the article you will learn:
Officer instructions for accountant for taking material values
The job instruction does not apply to the number of mandatory components of the enterprise document management, since in the current labor code, the requirement for the mandatory compilation of this document is absent. This means that the decision to develop it is accepted directly by the employer, and controlling and supervisory authorities are not entitled to apply any sanctions to the organization job description Accountant for commodity and material values \u200b\u200b(TMT).
At the same time, in modern conditions, more and more employers prefer to draw up job descriptions for accountants for TMC accounting. This is due to the fact that such a document allows you to clearly regulate the functionality of such a specialist and facilitate the procedure for applying disciplinary penalties to it if necessary. More about what other tasks of the enterprise helps to solve this document, we tell us in our material.
Do not miss: the main material of the month from the leading experts of Mintruda and Rostrud
Full directory of job descriptions for all branches of activity.
Download documents on the topic
Job description of the accountant for the accounting of materials. The organization does not apply Prof. (Blank)
Download V.Doc.
Development of an accountant job description based on materials
The procedure and zones of responsibility in the development of an accountant's official instructions on TMC also remain at the discretion of the head of the organization. As a rule, he instructs this task to the head of the unit, which has a specialist in this position. At the same time, some sections of the job instructions may require coordination with specialists from other departments - for example, labor protection services or legal services. About whether it is necessary to coordinate job descriptions with members of the trade union organization acting in the company, you can learn from our material.
When drawing up job instructions, the person responsible for performing this work should be guided by the following documents, materials and sources:
Unified qualifying directory of managers, specialists and other employees (EKS);
Contents of the official instruction of an accountant based on
Qualification requirements
For job descriptions of ordinary workers, this section is often united with the previous one, prescribing qualification requirements in the block on the description of the general provisions of the accountant. However, for such a responsible employee, the specified block is advisable to formulate separately, clearly indicating the criteria regarding the level of education, the availability of special knowledge and qualifications, as well as the required experience of the accountant for the accounting of material values. If there may be special knowledge in his work activity, for example, the rules for accrualing accrual labor payment system or any other, it should also be fixed in this section. Additional recommendations of our experts on its filling are given in this material.
Official duties
This is perhaps the most important section of the official instruction of the accountant for the accounting of TMC. Here it is necessary to fully fix the entire range of employment operations, which are supposed to be entrusted to such a specialist. This necessity is due to the fact that the specialization of accountants can vary greatly depending on the specifics of the company's activities and the number of employees of the corresponding profile in the state.
In order not to then pay extra for the execution of the functions not specified in its job description, or make a combination for it at all, we recommend that you specify the accountant instructions based on the general functionality for this position. It usually includes:
- the main procedures for accounting and maintaining the necessary operations on TMC;
- performing the calculation of the cost of materials;
- the preparation of calculations that take into account the actual value of the material and the size of the costs incurred by the enterprise;
- compliance with the established procedure for receiving documentation and registration of material values;
- fulfillment of the rules for monitoring the movement of assets;
- implementation of all necessary measures in the framework of the implementation of the economic analysis of the enterprise;
- preparation of reporting documentation provided for this position, including acts of reconciliation with counterparties;
- participation in the organization of work on an inventory in the enterprise;
- organization of storage of the necessary documents in compliance with the procedure and deadlines established by the current legislation;
- other operations caused by the specificity of the employer's activities.
Accountant rights on materials
The "Rights" section, as a rule, contains the transfer of the capabilities provided by a specialist in the framework of its official position for proper performance and improving their quality.
For example, in this section, the following rights may be provided:
- request from other departments and individual employees of the company necessary documents;
- make proposals to improve the efficiency of the process of accounting for material values \u200b\u200bin the company;
- access information bases and other resources necessary to perform labor tasks;
- regularly improve the qualifications.
More options for useful formulations that can be useful to your company when drawing up a job instruction for accountant for taking into account material values, you can find in this material.
Responsibility
In the section on the application of responsibility for the accountant on materials, it is advisable to provide for those types of violations that entail the application of sanctions. With respect to this employee, this may be:
- failure to comply with the provisions job description;
- non-compliance with the orders of the direct supervisor and the higher authorities;
- action or inaction, which caused the causing material damage to the Organization;
- other types of violations provided for by the Labor Code or other regulatory documents of the Russian Federation.
The employer may record in this section specific types of sanctions provided for in a particular violation, or make a reference to the relevant provisions of existing regulatory acts.
As some scientists say: "Our whole life consists of numbers." They accompany a person everywhere and always. Man makes various calculus every day and do not even notice this. But there are people who work with numbers made their profession. This is not mathematics, but an accountant. The most difficult and responsible part of the work is a consideration of inventory-material values.
Who is the accountant of the material table?
Accountant of any department is, first of all accounting specialist. What kind of size there was no enterprise on it must be attended by a similar employee. If the organization is small, then on the shoulders of one employee is responsible for the management of all areas of accounting: the accrual of wages, accounting for inventive material values \u200b\u200b(TMC), work with suppliers and contractors, formation and delivery of reports and a lot, much more.
If the enterprise is large, then the whole accounting service is being created, headed by the chief accountant. Each specialist allocates a certain front of work. In very large corporations, specialists in accounting will be divided into departments, for example, a material department, where each specialist will be engaged in taking into account a certain type of TMC.
The position of the accountant materialist refers to the most difficultSince it requires the greatest scrupulsiness, perfection and even pedanticity. Usually such places are occupied by women, since for men such a lesson is too painstaking.
With the advent of computing equipment and special programs, the work of the accountant has become easier. The material table accounter has to work with a huge number of paper documents every day. This is a high-level specialist, since at any moment he must give accurate information about the availability of material values.
In order to understand the essence of the work of the material accountant, you must first of all deal with the subject of accounting. TMC is current assets of the companyWithout them, its normal existence is not possible and they are in constant motion. Briefly TMTS can be called production reserves and attributed to them the following groups of materials:
- raw materials and materials;
- spare parts;
- semi-finished products like their own production and suppliers acquired;
- finished products of their own production;
- purchased goods;
- Fuel (fuel and lubricants - gasoline, diesel fuel, oil, toosol and similar materials);
- returns led away and useful balances;
- economic inventory;
- tara.
That is, the accountant of the material table is engaged in taking into account the current assets of the enterprise, labor items, and other material values \u200b\u200bused in the production process that have direct impact on changing the value of the final product.
This position is mainly in demand in enterprises engaged in issuing various products.
Accounting for material values \u200b\u200boccurs at enterprises of various branches of activity, but accounting employee has a little different activity and name. So in the field of trade is a storekeeper or a warehouse manager, in enterprises engaged in transportation - a specialist in accounting and write-off of fuel and lubricants.
The essence of the activity is certainly very similar, but the accountant of the material table is a specialist of a higher level and qualifications.
What requirements are nominated to the materialist
Depending on the scale of the enterprise and its staffing, the newly incoming employee is presented with various requirements that concern the availability of education, previous experience. Some enterprises put forward restrictions on age or sex.
We present the average list of requirements for candidates for the post of accountant of the material table:
- education, relevant position (secondary special or higher accounting and auditing);
- the ability to work on a computer (Word, Excel programs, knowledge of the accounting program and the like);
- knowledge and ability to work with primary documentation (overhead, receipt and expenditure warehouse documents, statements to write-off material values \u200b\u200band other documentation approved in contacting this enterprise);
- understanding the essence of the movement of materials and corresponding to this movement of accounting postings;
- knowledge of the basics of accounting and tax legislation;
- knowledge of the rules of documenting the movement of materials;
- experience in the relevant position from 1 year and more (this requirement is not always present, but preference is always given to more experienced specialists);
- individual qualities: erudition, responsibility, scrupulousness, the ability to work in the collective.
Accountant materialist should be able to see not only numbers, but also to quickly analyze the associated information. Very often there is a discrepancy in units of material measurement. Material Accounting Specialist should be able to be able to lead to a unified compliance and develop your own accounting technology.
Large enterprises engaged in exporting products can nominate requirements for knowledge of foreign languages, international accounting standards, knowledge of foreign economic activity.
Very often and completely not justified, the administration of enterprises makes an age censor for candidates for the vacant position, although Such restrictions are prohibited by law. For example, if the candidate has age for more than 35 years, he should not even try to file a resume on this enterprise.
In accordance with the staffing schedule, the vacancy of the accountant of the corresponding category may be released or formed, then qualification requirements can be nominated:
- accountant I category;
- accountant II category;
- accountant of the highest category;
- junior accountant.
The accountant of the material table should be responsible, executive and stress-resistant employee who can cope with a large flow of information. This is a person who loves his profession and seriously refers to the fulfillment of duties assigned to him.
Responsibilities
Each enterprise has the right independently determine the circle of responsibilities of employees In accordance with the area entrusted to it. That is, depending on the information required for processing, the enterprise may have one material table accountant or several employees involved in individual regions of accounting.
On a TMC specialist the following duties are imposed:
- Keeping accounting for the movement of material values \u200b\u200b(accounting for a warehouse receipt, issuing from a warehouse, the movement between units and shops, issuance of a materially responsible person and other procedures related to the TMC) in accordance with the established class of accounting accounts;
- Write-off materials, semi-finished products, marriage in accordance with existing regulations and instructions in the enterprise;
- Control over the right execution of primary documentation and ensuring its safety;
- Accounting for the material part of the cost of products and control over the overruns of materials;
- Formation of reliable reports on the number and value of material balances for the head, chief accountant or other responsible officials at any date of the month;
- Formation and control of TMC residues for the first number of each month;
- Keeping provided by the instructions of accounting documentation and ensuring its safety and integrity during the entire established period;
- Participation in inventory, the formation of data on its results;
- Participation in the development of measures to improve the effectiveness of TMC accounting, nominates its own wishes and suggestions;
- Interaction with all materially responsible employees of the enterprise (chief of warehouse, store holders and other accounts).
The above listed duties can be as expanded and narrowed at the enterprise in accordance with the wishes of the Director and the Chief Accountant.
Example instruction
When admission to work, the personnel accounting specialist must familiarize him with the job description. This document is clearly regulating the work responsibilities of the employee, his rights and the measure of responsibility for violating duties and the general rules of the organization.
Official instructions of the accountant for TMC accounting consists of the following sections:
- general provisions;
- functional responsibilities;
- rights;
- responsibility;
- final provisions.
General provisions describe the basic requirements for a specialist with the right to occupy this position, how his employment and dismissal comes to work, to whom it is directly subordinate to. A list of legislative acts, decisions, government orders and a list of internal orders, methodological benefits and instructions that accountant materialist should know and accurately execute an accountant materialist should be awarely formulated.
The section on functional responsibilities is described in detail in subsection "Official instructions".
Section Right, empowers a certain competence and authority:
- Take full participation in the discussion of innovations affecting its work plot;
- If necessary and the prior consent of the leadership, attract other employees of the enterprise to fulfill specific objectives associated with the material table;
- Receive from employees of other units the information necessary to fulfill the tasks set before him;
- Consider the administration of the enterprise Requirements for improving the conditions of labor organization and assisting in the execution of tasks and functions assigned to the employee.
After signing the job instructions, the management of the enterprise has the right not only to demand from the employee a clear fulfillment of all its items, but also attract an accountant to justice:
- For non-fulfillment of responsibilities;
- For violation of discipline, safety or internal orders and orders;
- For the application of material damage or concealment of information leading to the loss of material values.
For each of the items, punishment is provided in accordance with the labor, civil, administrative and even criminal legislation.
Final section usually fixes the fact of familiarizing the employee with the job descriptionand the indication that it is compiled in two copies - one for an employee, another for the enterprise.
A good specialist in accounting inventory of inventory values \u200b\u200bis valued by the weight of gold. The final financial result of the organization and its taxation depends on his care, intelligence and knowledge. The material table is a responsible plot requiring not only certain qualifying skills and experience, but also talent.
Recommended also
"Card-blanche on any cruelty": how in Romania, the regime of Cheressku leader Romania was overthrown
Check the counterparty throughout Russia
To help Accountant: Where to quickly check counterparties for reliability?
Women's Fashion World
Musical Games With Ball Mass For Children Musical Games With Big Shawl
Officer instructions on materials
Loading ...