Accounting accountant job description: sample

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

Currently, to ensure the stable functioning of the enterprise, constant and high-quality monitoring of the state of mutual settlements with suppliers of goods, works and services is necessary.

Otherwise, it is quite easy to earn not only additional financial costs incurred in connection with litigation and payment of fines for late payments, but also a reputation as an unreliable counterparty, which is fraught with no less serious losses. One of the key professionals to help avoid such troubles is a qualified accounts payable accountant. The job description, developed in accordance with generally accepted professional standards and the specifics of a particular enterprise, helps to understand what is included in the scope of his immediate responsibilities.

General provisions

As mentioned above, there is a generally accepted professionala standard that helps to conduct a reasonable selection among applicants for this position. It includes criteria regarding the length of service and educational level of a potential candidate.

A payroll accountant's job description usually provides for secondary vocational education. If it is an economic orientation, then there are no requirements for seniority. If the speci alty is not core, then the time of work related to accounting and financial activities should be from three to five years. A specialist is hired according to generally accepted standards: with the conclusion of an official contract and the issuance of an appropriate order by the director. The accountant for settlements with suppliers according to the job description is obliged to:

• understand the current legislation relating to its direct activities;
• know the chart of accounts, both synthetic and analytical;
• know the organization of workflow in your area;
• know how to document transactions on the respective accounts

In addition, the circle of executives to whom the specialist is subject, and the list of documents regulating his activities should be determined.

Functional

The range of duties of an employee depends on the specifics of the enterprise and the distribution of tasks within the accounting service.

The main task of an accountant working in the settlement area is to account for mutual transactions with counterparties. They are divided into:

• Accounting for fixed assets and consumables (the job description of an accountant for settlements with service providers also involves maintaining general business expenses and partially production costs related to the direction of use of the purchased service).
• Acceptance of primary documentation and its implementation in a specialized accounting program (the programs of the 1C company are more often used). This is done by processing the received primary documents, monitoring the correctness of their execution, mandatory reflection in the book of sales and / or purchases. This also includes keeping a journal of accounting invoices.
• Accounting for cash and non-cash payments.
• Control of mutual settlements, involving their periodic verification, monitoring of existing accounts payable and receivable.
• Accounting for shipped goods (typical for the job description of an accountant for settlements with suppliers and buyers).
• Creation of adapted forms of primary documentation, allowing you to process business transactions in the absence of standard forms.
• Development of document forms for internal accounting reporting.

For both the employee and the employer, it is highly desirable that this section contain fairly clear wording of the employee's actions, since it is on them that the organization of his individual work andresolving disputes.

Powers

The minimum scope of the rights of any employee is fixed by labor legislation. In the job description of an accountant for settlements with suppliers, an organization can assign additional rights that imply access to the information necessary for the full performance of the functionality assigned to the specialist and decision-making within its competence. Most often, this means active participation in the internal document flow and preparation, on one's own initiative, of reconciliation acts and various analytical reports.

Usually, the right to vocational training is included in the same section. But its actual implementation depends solely on the interest of the organization's management in maintaining and improving the skill level of employees. Very often, professional training involves self-study of various instructional materials.

Additional rights

Having a certain work experience, knowledge and level of competence can become a prerequisite for expanding the scope of assigned rights. But the employer, when compiling this section, must remember that the rights granted cannot be subsequently infringed or not fulfilled. Therefore, the wording of the section should be approached with reasonable caution.

Responsibility

This is the flip side of the previous section. HowThe greater the amount of rights granted to a specialist, the higher the level of his responsibility. In this section of the job description of an accountant for settlements with suppliers, standard types of liability are usually fixed: criminal and administrative for a range of violations defined by applicable law. Only issues relating to the infliction of material damage by the actions of a specialist directly to the property or financial well-being of the organization are highlighted.

Given access to certain types of personal data of counterparties, liability for violation of legislation relating to the protection of personal data may be separately prescribed.

Disciplinary responsibility

The moments of occurrence of disciplinary responsibility are considered in more detail. It is imposed for violations of the internal labor regulations of the organization, the current job description and the disclosure of information that is a trade secret. Sometimes a list of possible disciplinary sanctions is fixed. When potential sanctions are not spelled out, the punishment will be carried out in accordance with the norms of general labor legislation.

The meaning of the job description of an accountant for settlements with suppliers and contractors

Any written responsibilities allow you to simplify management processes. Since the chief accountant of the company is perhaps the main stakeholder in the quality selection of specialists for the entrusted to himservice, then he should in no way withdraw himself from the preparation of the job description of potential subordinates.

Sample content

The main issues that the job description of an accounts payable accountant is designed to solve (example):

1. Simplify the recruitment process: clearly defined requirements for education and work experience will allow for an initial selection of potential applicants at the HR level before the interview.
2. Improving the quality of management: job responsibilities fixed in the instructions give the employee the opportunity to perform them with greater responsibility, and the manager is allowed to conveniently distribute the range of urgent issues.
3. Assessing the complexity and effectiveness of personnel activities. When considering issues related to various kinds of incentives, the manager will be able, based on the prescribed competence of the employee, to approach the assessment of his contribution more objectively.
4. Certification of personnel. Having information about the duties of the employee, the manager gets the opportunity to make a more informed decision about the suitability of his position.

Sample accounts payable accountant job description will allow you to work out all the fundamental points and draw up a document that will help you not to make a mistake in choosing a candidate.