What the accountant should know
What should an accountant
There is a document called "Job description" that clearly defines what skills and abilities must possess an accountant that refers to its competence and responsibility for violation of official powers.
The main requirement for the bidder to be the accountant of the availability of special education and the possession of special computer programs. Quite often the employer also requires the presence of experience in the specialty. The accountant must know the basic regulations on accounting, forms and methods of accounting in a particular company, the procedure of documenting the ongoing accounting operations, as well as to constantly improve their skills. In its activities, the accountant should be guided by legislative acts of the Russian Federation, the Charter of the company they work for, and orders management. The accountant should be aware of the constantly changing tax laws and meet the requirements.
What is included in his duties
The accountant should be able to perform the accounting of all types of property in the enterprise, to carry out calculations with suppliers and customers for providing goods and services, prepare costing of products, to be able to identify the causes of production losses and prepare proposals for their elimination. In addition, the duties of the accountant include calculation and payment of wages to employees, accrual and transfer of taxes and insurance payments into all types of budgets and insurance payments to extra-budgetary funds.
Also the accountant should be involved in the economic analysis according to accounting, inventory activities and to monitor the safety of the books and archival documents. If necessary, the preparation of information or references it is also the responsibility of the accountant. To be able to make the balance in the computer program, the accountant must understand the meaning of each of the operation and have tremendous perseverance.
Rights and responsibility of the accountant
The accountant is entitled to receive confidential information, he needs to work, to require employees and accountable persons the required documents. And also to ask assistance of the leadership in solving their professional issues.
For failure to perform their duties or for improper performance, administrative, civil and criminal liability is provided, depending on the severity of the offense committed.
Of course, one person can not cope with such a volume of work, so the company should have an accounting department, where each accountant is responsible for a separate direction, from which the balance is then formed.