Accounting department is sufficiently independent unit of any modern company.It may consist of units of different purposes, each of which is designed to perform functions strictly reserved.The aim of this is to ensure efficient ordering of the economic activities of organizations.Traditionally, the entire structure of the accounting department is under the control of the chief accountant.
Under his employees work material and design departments, production workers, and the general calculation units and group account of finished goods and foreign exchange transactions.This is the most common accounting structure.
scheme each such department can be one of three types: linear, vertical and combined.Let us consider each of them.
Linear
This structure is characteristic of organizations with a small number of staff.In this case, the number of employees above the department does not exceed ten persons.This structure accounts subject to one basic principle: all the employees of the department report to the chief accountant.
Vertical
distinctive feature of such a system may be considered for one or more intermediaries.The structure of the accounting department of this kind implies the existence of sectors, departments, bureaus and groups that are in the office of the chief accountant.Under this system, the organization of its orders are transmitted to senior staff, which in turn convey them to each individual artist.The vertical structure of accounts can be used in large enterprises, as well as in most medium-sized organizations.
Combined
Application of this kind makes it possible to designate separate units that are considered to be responsible for determining the closed complex of works.Graphically, this structure can be represented as an accounting combination of the first and second types which have been described previously.It should be noted also a distinctive characteristic feature - the view of the production process is found only in large enterprises with significant staff.
important point
should also describe the possibility of a special structural division, called the accounting department.As soon as the organization's documentation indicates that there are two or more accountants, it is necessary to issue appropriate instructions to assign one of them to the post of chief accountant, as well as the formation of the structure, which will be one of the above types.Over time, the selected system of the production process can be changed and expanded, but the original appearance of the considered structural unit remains approximately the same for every modern company.
