What are the duties of an accountant
In the standard job descriptions spelled out the basic provisions that can be taken as a basis. But the duties of an accountant must be compiled and approved, taking into account the characteristics of the organization.
Accounting at the enterprise is a whole complex of duties. They may consist in the full management of business transactions, liabilities and property, or may be limited to accompanying a separate section. It all depends on the scale of the company.
Accountant Responsibilities in Numerous Organizations
In large companies, an accountant is hired, who separately keeps records of fixed assets. Another specialist may be responsible for the inventory section. Separately, can be the cost of production, calculations with suppliers and customers, payroll staff, etc.
Strict financial discipline and careful use of resources is one of the most important issues in any organization. In the development of these activities accountant takes an active part.
In numerous organizations, a separate accountant is hired to accept primary documentation. He keeps records and controls over incoming and outgoing orders, invoices, etc. In accounting programs, he prepares invoices, powers of attorney and other primary documents.
In the accounts of the accounting officer must correctly reflect all operations for the movement of fixed and cash assets. Otherwise, at the end of the year, debit with credit will not work.
In some organizations, the calculation of the cost of production is also taken by an individual. Here it is necessary to analyze and identify the causes of overheads and prevent the loss of the enterprise in the future.
A lot of work with an accountant is in charge of tax accrual, the calculation of insurance premiums in extra-budgetary funds, work with the bank, settlements with staff, deduction of funds to encourage employees to achieve higher rates.
A systematic inventory of inventories (inventories) and cash is also the direct responsibility of an accountant.
And of course, as an employee who is responsible for the economic activity of the enterprise, takes part in the economic analysis of the organization. This is done on the basis of accounting and reporting data for the purpose of austerity regime and the identification of enterprise’s internal reserves.
Accountant Responsibilities in Small Firms
While in a few companies an accountant:
- makes an annual balance sheet, keeps all reports and is responsible for their timely delivery;
- develops the accounting policy of the company;
- leaves and processes primary accounting documents.
If the company has recently opened, it is important that the accounting is initially correct.