Accountant - a specialist whose duty is to document maintenance of economic and financial accounting at the company.In his work accountant strictly follows the rules established by current legislation.
The main areas of financial activity are: fixed assets, payroll, cash, foreign exchange and warehouse.
In addition, many large enterprises has a staff of highly qualified accountants, each of which deals with a specific type of activity, with each accountant has his duties:
- implementation of accounting;
- reception and monitoring of all primary documentation;
- payroll;
- conduct operations that are associated with the movement of cash and fixed assets, as well as various commodity and material values;
- allocation of funds in the life insurance, tax service, labor or pension funds.
functional responsibilities of the accountant:
- ability to handle large cash flows;
- knowledge of tax and labor code;
- work in special accounting programs;
- required basic knowledge of statistics, economics and mathematics.
qualified accountant who is well versed in all kinds of accounting and, accordingly, the tax legislation - an essential worker in the enterprise.These professionals after a while rightfully occupy the position of chief accountant.But as a result of this increased responsibility and accountant.
Duties Accounting
The duties include accountants:
- bookkeeping for the enterprise;
- participation in the development and future activities directly aimed at the rational and proper use of resources;
- implementation of receiving and holding control of primary documentation;
- reflected in the accounts of operations related to the constant movement of cash and fixed assets, goods and materials;
- calculation and further transfer of taxes and other fees to the local and federal budgets, the various payments to the banking institutions, insurance contributions to off-budget state funds, payroll, and more;
- ensure investors, creditors, managers, auditors of reliable financial statements.
addition, the duties of accountants include: the development of the work plan of accounts;participate in the implementation of the economic analysis of financial and economic activities of the organization;preservation of documents;the formation, accumulation and maintenance of a database of accounting organization;the performance of individual orders of the head.
Responsibilities accountant materials
Depending on the direction of financial activity, the accountants at the company can carry out a certain kind of activity, so they have their own responsibilities.The duties of the accountant on the materials included conduction of documentary audits the economic activities of the organization to implement the accounting of existing enterprise assets, timely processing of the obtained results of the audit, providing the necessary advice to managers of objects intended to correct the causes of deficiencies and violations, control over the reliability of fixed and financial assets, registration of credit and debit documents, expense reports and more.
Accountant shall be liable to the employing organization, as well as to governmental and non-governmental control bodies.
