Official and functional duties of the accountant for primary documentation
This profession is considered very common these days. There are several types of accountants, and one of them is a specialist in primary documentation. It is about him and will be told further.
Who is it?
The primary accountant is far awaynot everywhere. Often, the functions of this specialist are necessary for very large enterprises or organizations where there is a whole headquarters or department. The duties of an accountant on primary documentation are prescribed by a special job description. The expert himself is subordinate to the chief accountant.
What exactly is the work of thespecialist? As it is already clear from the name of the profession itself, the employee carries out labor activity with documents that are primary. This includes overhead (both income and expense type), bills, payments, various certificates, etc. It is necessary to record all information about these documents in a special register or database, and then draw up new acts. Thus, the duties of the accountant for primary documentation are quite extensive, and therefore the work itself is complicated.
What kind of education is needed?
The profession of an accountant can not be obtained withoutspecial education. In order to become an expert and perform qualitatively in accordance with the primary documentation, you must have a special diploma. Where exactly can you get it?
You can learn from an accountant in economicuniversities. There are many faculties and specialties where one could learn all the necessary information and scientific disciplines. There is another opportunity to get a diploma. This includes special courses that work in virtually any city in Russia (or another country in the CIS). They last much less time than training in a higher educational institution. The term of study here can be several months.
It should be noted, however, that the diploma of completionuniversity is valued by employers much more. So, a person applying for a job can get a first or second professional category at once. Being an expert with high qualifications is really prestigious, especially if it is an accountant for primary documentation. Obligations and responsibilities, however, such a specialist will be much higher.
The knowledge required for work
What points should thespecialist for the entire training period? There is a certain list of documents and regulations, the need to know which is the responsibility of the accountant for primary documentation. What can be attributed here? Here is what the special job description prescribes:
- list of basic accounting terms and concepts;
- all necessary materials, manuals and recommendations;
- the charter of the organization in which the specialist works;
- internal regulations in the enterprise;
- orders and management orders (including those that are periodically issued);
- job description;
- safety and health and safety.
An employee should not just know everything qualitativelypresented positions, but also be able to use them competently in practice. Simply put, the accountant should not be wrong anywhere and never. Any, even the smallest mistake in the work of a specialist can lead to the most bad consequences.
The first group of duties of the employee
The represented specialist does possessa huge number of responsibilities. To bring them all in full is unlikely to succeed. In addition, the functions of the accountant in various organizations can vary significantly or differ. So, what does the job description of the employee prescribe? What exactly are the duties of an accountant?
- Functional duties for conducting all types of financial transactions within their own qualifications.
- Processing of all existing documents (receipt, processing, certification and counting activities).
- Work with special programs, data processing with their help.
- Development of new document forms, their registration and some other duties.
All other functions of the employee will be described later.
Second group of responsibilities
The duties of the accountant for primary documentation are quite extensive. They also include:
- participation in works on inventory (sometimes it is necessary to be a member of the inventory commission);
- timely and high-quality development of activities aimed at improving the efficiency of the organization;
- work with such types of documents as writtenagreements and contracts, acts of services or works performed, interim certificates, information on prices and costs, invoices, commodity or cash vouchers, tickets and much more.
All the most basic functions and responsibilities of the accountant for primary documentation were mentioned above.
On the responsibility of the employee
Very great responsibility hasaccountant for primary documentation. The responsibilities described above define the level of rights and the share of responsibility. Since a very large number of functions are assigned to the specialist in question, the share of responsibility also increases significantly. What exactly can you tell us about here? What does the special job description prescribe in this case?
- Disciplinary (or organizational). This includes punishments in the form of reprimands, fines, deprivation of bonuses, etc. Such a type of responsibility may occur for violation of the labor regulations.
- Material (or property). Occurs in the event of damage to the property of the organization. The employee in this case is obliged to pay all losses.
- Administrative.The concept of the onset of this type of responsibility in the workplace is very abstract. Here it is possible to single out only the case when documents were not submitted in time to the tax service.
- The criminal. This includes the commission of crimes in the workplace.
About the rights of an employee
Number of rights of the specialist in questiondirectly depends on the number of professional functions. So, the duties of the accountant on work with primary documentation determine the share of rights. You can, however, highlight only the most basic points:
- the right to timely payment of salaries;
- the right to benefits and state guarantees;
- ability to request from management all necessary documents;
- the right to refuse to perform work in case of violations of the optimal working conditions;
- the right to propose ideas, proposals and plans to improve the organization and many other rights practically identical to those of other employees.
Pros and cons of the profession
Identify some specific shortcomings andthe dignity of the profession will not be so simple. Still, this subject is quite subjective and deeply individual. Each worker will be able to find something in his profession: something that he will like, and something that clearly does not like. However, it is worth highlighting some of the main points. Thus, the shortcomings of the profession include:
- Excessive workload. As already mentioned, the duties of an accountant on primary documentation are very complex and complex.
- To resume, you need to collect a large number of documents, facts and applications about yourself. It should be noted, however, that practically all official jobs are similar to this.
- Not the highest level of wages. Although the income can depend on the region, but the average salary of the accountant for primary documentation remains not the greatest.
The merits of the profession include:
- comfortable working conditions;
- opportunity for career growth;
- friendly, as a rule, working collective (without good relations with colleagues in work of the bookkeeper not to manage). </ ul </ p>