accountant - a job title comes from the word «buchhalter», which in German means "the bookkeeper;counter;one who is counting book. "Counting began to make books in ancient Rome.
In an era of market relations the value of financial services in general and the chief accountant in particular, is immeasurably increased.After all, on their skills, the ability to timely and properly respond to the news of the legislation depends entirely on the financial health of the company.
The duties of the chief accountant is determined by its great responsibility for the results of the enterprise.These include:
- formation of accounting.Monitoring of saving all kinds of resources of the enterprise over the safety of his property;
- forming the basis of the current legislation, the accounting policies consistent with the structure and characteristics of the enterprise;
- the duties of the chief accountant also includes direct management of the work on drawing up a chart of accounts;the development of forms of internal accounting documents for which no standards;control over the quality of accounting enterprises, as well as on carrying out an inventory;
- ensure sound accounting based on modern technology;the timely creation and enterprise reporting on the financial and economic activities;
- organization of accounting material and financial resources of the enterprise;their timely reflected in the accounts;conducting settlement, credit and financial transactions;
- ensure proper and legitimate payroll, calculation of production costs, as well as calculation and timely transfer of all taxes, levies, fees, fees.Timely repayment of bank loans and allocation of funds for material incentives for employees;
- control over the establishment of salaries;conducting inspections of accounting in all subordinate units of the enterprise, as well as documentary audits and inventories;
- preventing the occurrence of shortages, financial mismanagement of the company, unlawful expenditure;
- implementation of accumulation of financial resources of the enterprise to ensure its sustainability;
- Acting Chief Accountant also include interaction with the banks for the payment transactions, purchases and sales of securities, investment of funds on a variety of deposits;
- control over compliance with the financial, staff and cash discipline, correct debiting various shortages, losses and debts.As well as control over the preservation of accounting records and timely delivery of them to the archive;
- ensure timely and proper balance sheet, statistical and accounting reporting and providing them to the appropriate authorities;
- provide guidance to all employees of the company accounting;
- management accounting professionals.
This is the main list.But it can be extended, refined the design of the job description, depending on the specifics of a particular company.
chief accountant, whose responsibilities are so vast, of course, has certain rights.Chief among them:
- right to sign economic and financial documents on issues that fall within the scope of his official duties;
- right to represent the company in various organizations;
- right to interact with other organizations and enterprises with a view to promptly address various issues within its competence;
- right to request and receive documents and materials on matters within its competence;
- right to give instructions to subordinate services and staff and monitor their implementation.
As you can see, the rights and duties of the chief accountant is so vast that the expert appointed to this position, you must constantly work to improve their professional level.
