Qualification requirements of the leading accountant. Job description of a leading accountant (example)

2024 Author: Howard Calhoun | [email protected]. Last modified: 2023-12-17 10:16

One of the most important and significant positions in the enterprise is an accountant. It is he who is responsible for all finances and calculations. It is believed that only with a good accountant can a company become successful.

General provisions

Specialists in this position are representatives of a professional group. Only management can appoint or remove them. Especially if the position of "leading accountant" is considered. All appointments must be made in strict compliance with the laws of the country. He must report to the chief accounting department.

Functions

The lead accountant must himself keep records of all irreversible assets in their entirety. He also takes care of accounting for all funds, assets, stocks. His responsibilities include control over the capital of the organization. All actions must comply with the regulations of the organization, taking into account its scope of activity and technologies designed for data processing.

The duties of the chief accountant also includeproviding management with reliable and complete information contained in documents of the primary type related to accounting. Having coordinated his actions with higher management, he must personally cooperate with banks, making payments on behalf of the enterprise, including taxes, payments under loan agreements, etc.

During the inventory, he must personally regulate the process of ongoing work. He also takes part in the preparation of data that is directly related to compensation for losses in connection with losses, thefts and damage to the property of the organization, its branches and other structures belonging to the enterprise.

The job description of the chief accountant implies that he will prepare the data in order to then enter them into the financial statements. He must also create and compile, in accordance with the requirements, periodic reports of all types and forms based on accounting data. It must prepare processed documentation, reporting data and information contained in registries in order to preserve it.

When an accountant is required

The participation of an accountant is necessary when preparing proposals for management in such situations:

• if you need to make changes to the accounting policy, modernize economic or other management accounting, improving it, or change the rules for the circulation of documentation;
• if it is necessary to develop additionalsystems that include accounts and registers of reporting, analytics or business operations management;
• if it is necessary to ensure the safety of property, to control how efficiently and rationally the resources of material, labor or financial type are used;
• if you need to control the receipt or payment of credit obligations of the enterprise.

Such requirements are put forward to the employee by the job description of the chief accountant.

Responsibilities

In addition, the job description of the chief accountant implies that he will constantly monitor changes and study documents of the normative and reference composition relating to the maintenance and organization of accounting. Also, based on his own conclusions and analysis of the information provided, he will propose the introduction of certain changes in the organization. In some cases, he will be required to carry out private assignments from his superiors.

Rights

The job description of the chief accountant of a government institution implies that the employee has certain rights, namely:

• he can study draft decisions of the management of the organization directly related to his official duties;
• he can draw up and propose to his direct management methods and activities that can improve and make more efficient the performance of his job duties provided for by the official list;
• given the competence of the position, the employee can notifymanagement about any deficiencies that, in his opinion, harm the company's activities; if there are any, then offer their own solutions to eliminate the problems that have arisen;
• if necessary, request documentation from your superiors, or any other information that he needs to carry out his direct duties;
• also the job description of the chief accountant implies that if necessary, he can involve any specialist from all departments of the organization where he works to help him complete the tasks assigned to him by management;
• if necessary, he may request the assistance of management in carrying out the duties that they have entrusted to him.

Responsibility

The job description of the chief accountant of a budgetary cultural institution and other enterprises implies that a specialist in this position is responsible for the performance of his duties. He must be held accountable for his actions in accordance with state law. He is responsible for any offenses that he committed during the performance of his duties under this instruction. Moreover, he can be brought on administrative, civil and criminal liability, depending on what kind of offense he commits. Also, the lead accountant is responsible for any material damage caused to the enterprise in the course of fulfilling his duties.

What you need to know

Accountant's resume should indicate that he knows all the managementinformation, including methodological and regulatory materials relating to organizational issues, bookkeeping and reporting on the financial activities of the company. In addition, he is required to know the accounting policy, accounting registers, rules for maintaining the circulation of documents in the company. It is also assumed that he is aware of how the technology works for processing all information related to accounting in the organization.

His knowledge should also include a plan for accounting for the company's capital, its assets, business-type transactions and liabilities. He is familiar with labor legislation and the system of management accounting, control and reporting. And of course, knowing the rules of labor protection at the enterprise is important.

Qualification

To be hired, an accountant's resume must include that he has a specialist diploma. He must have a higher education with a specialist diploma, and preferably a master's degree. Education must be relevant. It is desirable that he completes advanced training courses.

Employers usually pay attention to specialists who have a minimum work experience in this position of at least two years. Especially when it comes to specialists of the first category.

First category

There are various categories that a candidate for the position of chief accountant can receive. Qualification requirements for the first category: a bachelor's, master's or specialist's degree with the required level is requiredpreparation. It is also important to take refresher courses in the relevant direction. If the candidate has a master's degree, then they can hire him without work experience. With a specialist diploma, an employee must have at least two years of experience as an accountant of the second category. Bachelors need at least three years of work experience.

Second category

Very rarely, specialists with the second category are hired as a lead accountant. Qualification requirements for the second category: higher education and professional training courses in the relevant field. Candidates with a specialist diploma require work experience only in some organizations. But for candidates with a bachelor's degree, it is imperative to have work experience in this position for at least two years.

Professional Standard for Chief Accountant

An employee who holds the post of chief accountant is obliged to compile and then transfer the financial statements of the enterprise to management and to the relevant structures. In other words, he must draw up financial statements, consolidated financial statements in accordance with IFRS, and exercise control within the enterprise over how records are kept by employees of his department. He is also responsible for planning and maintaining tax records in the company, as well as transferring payments to the appropriate institutions.

It is the lead accountant who should deal with tax reporting. The professional standard implies that such a serious matter shoulddeal with a qualified manager, not an ordinary employee of the enterprise. This is quite justified, because in large companies the preparation of such documentation requires special knowledge and perseverance. And any mistake or typo can result in the loss of huge amounts of money or even criminal liability. If only one accountant works in the company, then when preparing reports for the tax office, it must be called "chief".

Professional Standard for an Accountant

The responsibilities of an accountant include the implementation of the final generalization of the managerial life of the organization. In other words, he must carry out calculations in the registers, sum up and highlight the balances, as well as close the turnovers in the company's accounts. According to the standard, employees who are engaged in accounting and other accounting operations are considered accountants.

That is, they perform operations related to simple ones, and most often they are responsible only for a specific department or area of \u200b\u200bthe company. It would be best for an employer to divide their employees into categories, and write a separate job description for each position.