Job description of the deputy chief accountant: duties, rights, requirements and functions

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

In short, the duties of deputy chief accountants are the replacement of superiors and control over accounting operations. He is one of the indispensable accountants of any company. On his shoulders always lies the responsibility for the maintenance and control of certain areas of accounting. Also, this employee is very important due to the fact that it is he who performs the duties of the chief accountant, if for one reason or another he is absent from his workplace.

Requirements for Deputy Chief Accountant

In most cases, employers impose certain requirements on applicants for this position. Among them, the main one is the presence of a diploma of graduation from a higher educational institution in the field of accounting and accounting. In addition, the employee must have at least five years of experience in this field. And the term of service in the previous position is at least one year.

It is also very important to have the skills to use a personal computer and programs necessary for maintaining accounting records, including "Office" and "1C: Accounting". Among personal qualities, employers value an analytical mindset, a responsible and conscientious attitude to work, and the ability to quickly complete tasks. The applicant must be resistant to stress, be able to process large amounts of information, and take the initiative.

General provisions

The job description of the deputy chief accountant assumes that the applicant for this job is a specialist and holds a senior position. The director of the organization can dismiss or appoint him to work at the suggestion of the chief accountant. This employee reports primarily to the chief accountant. He must take into account legislative, methodological and regulatory documents, the company's charter, rules, orders and job description of the deputy chief accountant. In the absence of the boss, he must replace him, taking his rights and work on himself.

Knowledge

Before starting to perform their tasks, an employee must familiarize himself with legislative acts, regulations and other methodological and guidance documentation that affects his activities and business operations conducted in the company. His knowledge should include accounting, its forms and methods, the plan of correspondence of accounts, reporting and organizing the circulation of documents in the company.

Before performing the duties of the deputy chief accountant, he must study the procedure for processing documents, learn how to reflect operations on the accounts of the accounting department, which relate to payments for the services of the company and the movement of banknotes. His knowledge should include an economic analysis of the financial and economic activities of the company, methodology, rules for operating the computer equipment used in the enterprise, market management methods and labor legislation. He must also know economics, management and labor organization rules. Including other rules and regulations established by the firm.

Functions

Functional duties of the Deputy Chief Accountant include the control of work on the accounting of business transactions and obligations of the company. This means accounting for the services provided, settlements with customers, contractors and suppliers providing services to the company, and the transfer of all financial resources of the organization in domestic and foreign currencies.

The employee must be engaged in maintaining operational records of receipts and payments in cash. He sells part of the company's revenue, sends free money to bank deposits and provides monthly operational data regarding the movement of funds on current and transit accounts.

Responsibilities

It is worth noting that among the duties of the Deputy Chief Accountant, his participation in the developmentmeasures aimed at improving financial discipline in the company and rationalizing the exploitation of enterprise resources. In addition to development, he must be directly involved in this process. Upon receipt of approval from senior management, this employee communicates accounting information regarding the status of settlements with creditors and debtors to the company's investors, auditors and other authorities, if required.

Other functions

Among other functions of the Deputy Chief Accountant, it should be noted correspondence with partners, as well as the preparation of information on mutual settlements. He takes care of accounting for all payments related to the return tax. Participates in the compilation of the main methods and techniques for maintaining accounting records and develops information processing technology. He is engaged in the preparation of data for the subsequent execution of reporting documentation. He is also obliged to ensure the safety of accounting documentation, to compile, execute and redirect it to the archive.

Other duties

Among other things, the duties of the Deputy Chief Accountant include participation in the implementation of the economic analysis of the financial and economic activities of the organization. To do this, he uses data obtained through accounting and financial reporting. This is done in order to identify the internal reserves of the enterprise, rationally spend them and take actions aimed at improving the circulation of documents in the company.

The employee is obliged to take his direct part not only in the development, but also in the introduction of new methods and forms of accounting. At the same time, he needs to use the computer technology available in the company. He also controls the inventory of financial, commodity and material assets of the company.

Tasks

The duties of the Deputy Chief Accountant include the formation, maintenance and storage of an information database involving all accounting information. He may be instructed to change the normative and reference data that are used during information processing. Also, its tasks may include the formation of tasks or individual stages of work, the solution of which requires special computer technology. He should be engaged in determining the possibility of implementing ready-made algorithms, projects, programs and other things that are necessary for the company to develop its own data processing system.

Rights

The rights of the deputy chief accountant include the opportunity to get acquainted with management decisions if they affect the scope of his activities. He can also offer for consideration his options on how to make the work of the department more efficient. He may require the assistance of superiors, if necessary. If this is within his competence, then he has the right to request data and information on any issues that affect the activities and duties of the Deputy Chief Accountant. He also has the right to involve other employees in the performance of the tasks assigned to him.companies. Has the right to report any violation that he has identified in the course of his work.

Responsibility

An employee may be held liable if he refuses to perform his duties or does not do them properly. He is responsible for committing legal, administrative and criminal violations during the performance of his work within the limits of the current legislation of the country. And also for causing material damage to the company where he is employed. He is responsible for the quality and timeliness of the execution of tasks by his subordinates and for the disclosure of confidential information.

Relationships

In order to fully and efficiently fulfill the duties, rights and other points assigned to the employee, which the instruction provides, the employee must interact with a number of officials, which include the financial director, the head of the personnel department, their assistants and the chief accountant. He receives from them instructions, orders, instructions, correspondence affecting his field of activity and other instructions. He must also provide them with certificates, information and other information that relates to the financial activities of the company.

To do this, he uses memos, reports and other accounting documentation. He is also responsible for interacting with the heads of departments of the organization. He receives from them information, data, certificates, memos, and other documents necessary for him to carry out accountingaccounting. In turn, he provides them with all the necessary data that follow from accounting activities.

Other connections

His activities involve interaction with employees of the accounting department who are subordinate to him. From them, he can receive certificates, postings, calculations, order journals, as well as other reporting documentation. This employee is obliged to transfer memos to his subordinate personnel, in which they require the making of records. Also provide them with methodological and reference assistance necessary for the implementation of accounting activities. In addition, he interacts with tax authorities and audit firms.

From them he receives reports on the conducted audits of accounting, acts of audits, decisions and requirements for their implementation. He also has the right to ask them for advice on issues affecting the financial and business operations conducted by the company. In turn, he must provide them with all the accounting information that is necessary for the audit. They can ask him for clarifications regarding the data reflected in the accounting records and the financial business transactions carried out by the company.

Conclusion

All the necessary data regarding activities, rights and responsibilities are contained in the job description for deputy chief accountants. The template for this document contains the main points that are suitable for most businesses, but they can be supplemented independing on various factors. The company itself determines what exactly it wants to receive from the applicant and what requirements it puts forward. The position of deputy chief accountant is very promising and highly paid, but at the same time it requires special skills, knowledge, experience, and a great responsibility is assigned to the employee.

To get this job, you need not only higher education, but also experience in this field, as well as a good track record. Many want to get this position and go through a difficult career path for this. Also, this work is always associated with risks, because any mistake in filling out the documentation or providing false data entails liability in accordance with the criminal code. Therefore, it is very important that the employee not only understands, but can also promptly identify all the shortcomings in the received and endorsed documents.