What are the duties of an accountant
In the standard job descriptions, the main provisions are laid down, which can be taken as a basis. But the job responsibilities of the 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 of the full accounting of business transactions, liabilities and property or may be limited to the escort of a particular section. It all depends on the scale of the company.
Accountant duties in numerous organizations
In large companies, an accountant is accepted for work, which separately records fixed assets. For a piece of goods and materials can meet another specialist. Separately, there may be costs for production, settlements with suppliers and customers, payroll to employees, etc.
Strict financial discipline and lean use of resources is one of the important issues in any organization. In the development of these activities, the accountant takes an active part.
In many organizations, a separate accountant is accepted to work for the reception of primary documentation. He keeps records and control over incoming and outgoing orders, invoices, etc. In accounting programs, he draws up invoices, powers of attorney and other primary documents.
On the accounts of accounting, the employee must correctly reflect all operations for the movement of basic and cash assets, material values. Otherwise, at the end of the year to reduce the debit with the loan will not work.
In some organizations, an individual is also taken to calculate the cost of production. Here it is necessary to analyze and identify the causes of unproductive expenses and to prevent losses of the enterprise in the future.
A lot of work for the accountant is conducted on the calculation of taxes, calculation of insurance contributions to off-budget funds, work with the bank, settlements with personnel, deduction of funds to stimulate employees to achieve higher rates.
A systematic inventory of merchandise (inventory) and cash is also a direct responsibility of the accountant.
And of course, as an employee who is responsible for the economic activities of the enterprise, takes part in conducting an economic analysis of the organization. This is done on the basis of accounting and reporting data in order to save the economy and identify the company's on-farm reserves.
Accountant duties in small firms
While in a few companies the accountant:
- compiles the annual balance sheet, keeps all the accounts and is responsible for their timely delivery;
- Develops the accounting policy of the company;
- Leaves and processes primary accounting documents.
If the company has opened recently, it is important that the initial accounting was correct.