What are the job responsibilities of an accountant
In the model job descriptions of the basic provisions, which can be taken as a basis. But the duties of the accountant need to be argued, taking into account characteristics of the organization.
Accounting at the enterprise is a complex web of obligations. They can be a full accounting of economic operations, undertakings and property or may be limited to support of land. It all depends on the scope of activities of the company.
Duties of accountant in many organizations
In big companies the work is taken to the accountant, who separately maintains records of fixed assets. For a piece of inventory can meet another specialist. Separately can be production costs, settlements with suppliers and customers, payroll to employees, etc.
Strict financial discipline and frugal 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 numerous organizations at work made a separate accountant on receipt of original documentation. He leads the accounting and control of incoming and outgoing orders, invoices, etc. In the accounting programs, it prepares invoices, powers of attorney and other primary documents.
In the accounts, the accounting officer must correctly reflect all operations for the movement of fixed and cash assets, material values. Otherwise, at the end of the year to reduce the debit with the credit did not succeed.
In some organizations, the cost of production is also taken individual. Here it is necessary to analyze and identify the causes of wastage and prevent losses of the business in the future.
Great job the accountant is the tax assessment, calculation of insurance contributions to extra-budgetary funds, banking, payroll, allocation of funds to stimulate employees to achieve higher performance.
A systematic inventory of goods and materials (material assets) and cash is also included in the duties of an accountant.
And of course, as the officer responsible for economic activity of the enterprise, takes part in carrying out economic analysis of the organization. This is done on the basis of data of accounting and reporting in order to economy mode and revealing of internal reserves of the enterprise.
Duties of the accountant in small firms
Whereas in small companies, the bookkeeper:
— prepares annual balance, keeps the accounts and is responsible for their timely delivery
— develops the company's accounting policies
leaves and handles the primary accounting documents.
If the firm recently opened, it is important that initially, the accounting was correct.