Rights and duties of the chief accountant
Accountant - this is the name of the profession originated fromthe words "buchhalter", which in German means "bookkeeper; counter; the one who keeps counting books. " Counting books began to wind up in ancient Rome.
In the era of market relations, the value of accountingservice in general and the chief accountant in particular, immeasurably increase. After all, the financial well-being of the enterprise depends entirely on their qualifications, ability to respond timely and correctly to novelties of the legislation.
The duties of the chief accountant are determined by his enormous responsibility for the results of the work of the enterprise. They include:
- the formation of accounting. Supervision over the economy of all types of enterprise resources, over the safety of its property;
- formation, based on current legislation, accounting policy, corresponding to the structure and features of the enterprise;
- the duties of chief accountant are also includeddirect management of the chart of accounts; development of forms of internal accounting documents for which there are no standards; control over the quality of record keeping of the enterprise, as well as on carrying out inventories;
- maintenance of rational conducting of the account on the basis of modern technologies; timely formation and reporting of the enterprise on its financial and economic activities;
- the organization of the account of material and monetary resources of the enterprise; their timely reflection in the accounts; conducting settlement, credit and financial operations;
- ensuring correct and lawful chargingwages, the calculation of the cost of production, as well as the calculation and timely transfer of all types of taxes, fees, fees, payments. Timely repayment of bank loans and transfer of funds to the fund of material incentives for employees of the enterprise;
- control over the establishment of official salaries; carrying out of checks of a condition of book keeping in all subordinated divisions of the enterprise, and also documentary audits and inventories;
- prevention of shortages, financial violations of the enterprise, illegal spending of funds;
- implementation of the accumulation of financial resources of the enterprise to ensure its sustainability;
- duties of the chief accountant also includeinteraction with banks for conducting settlement operations, purchase and sale of securities, placement of enterprise funds on various deposits;
- control over compliance with financial, staff andcash discipline, the correctness of writing off various deficiencies, losses and arrears. And also control over the preservation of accounting documents and their timely delivery to the archive;
- ensuring timely and correct drawing up of the balance sheet, statistical and accounting reporting and providing them to the relevant authorities;
- providing methodical assistance to all accounting employees of the enterprise;
- management of accounting staff.
This is the main list. But it can be supplemented, refined by the development of job descriptions depending on the specifics of a specific enterprise.
The chief accountant, whose duties are so extensive, of course, has certain rights. The main of them are:
- the right to sign economic and financial documents on issues that fall within the scope of his official powers;
- the right to represent the enterprise in various organizations;
- the right to interact with other organizations, enterprises with the aim of promptly resolving various issues within their competence;
- the right to request and receive documents and materials on issues within its competence;
- the right to give instructions to the services and employees subordinate to him and monitor their implementation.
As you can see, the rights and duties of the chief accountant are so vast that a specialist assigned to this position needs to work constantly to improve his professional level.