Video: The role of the accounting officer 2024, July
In short, the duties of deputy chief accountants are the replacement of superiors and control over accounting operations. He is one of the indispensable accounting employees of any company. On his shoulders always lies the responsibility for the maintenance and control of certain areas of accounting. Also, this employee is very important due to the fact that he performs the duties of the chief accountant, if he is absent from his workplace for one reason or another.
Requirements for the Deputy Chief Accountant
In most cases, employers impose certain requirements on applicants for this position. Among them, the main one is the existence of a diploma of higher education in the field of accounting and accounting. In addition, the employee must have at least five years of experience in this area. And the service life in the previous position is at least one year.
It is also very important that you have the skills to use a personal computer and the programs necessary for maintaining accounting records, including Office and 1C: Accounting. Among personal qualities, employers appreciate the analytical mindset, responsible and conscientious attitude to work, the ability to quickly perform tasks. The applicant must be resistant to stress, be able to process large amounts of information, and take the initiative.
General Provisions
The job description of the deputy chief accountant assumes that the applicant for this work is a specialist and occupies a leadership position. Dismiss or appoint him to work can the director of the organization at the proposal of the chief accountant. This employee reports primarily to the chief accountant. He must take into account legislative, methodological and regulatory documents, company charter, rules, orders and job description of the deputy chief accountant. In the absence of a boss, he must replace him, taking his rights and work for himself.
Knowledge
Before starting to carry out his tasks, the employee must familiarize himself with legislative acts, decrees and other methodological and guidance documentation that affects his activities and business operations carried out in the company. His knowledge should include accounting, its forms and methods, the plan of correspondence of accounts, reporting and organization of the circulation of documents in the company.
Before fulfilling the duties of deputy chief accountant, he must study the procedure for processing documents, find out how to reflect operations on accounts of accounts that relate to payments for company services and the movement of banknotes. His knowledge should include an economic analysis of the financial and economic activities of the company, a methodology, operating rules for the computer equipment used at the enterprise, market management methods and labor legislation. He also needs to know the economy, management and labor organization rules. Including other rules and regulations established by the company.
Functions
The functional duties of the deputy chief accountant include the control of work on the implementation of accounting of business operations and obligations of the company. This means accounting for the services provided, settlements with customers, contractors and suppliers that provide services to the company, and the transfer of all financial assets of the organization in domestic and foreign currency.
The employee must keep track of the cash and cash receipts and payments. He carries out a partial sale of the company's revenue, sends free money to bank deposits and monthly provides operational data regarding the movement of funds on current and transit accounts.
Duties
It is worth noting that among the duties of the deputy chief accountant stands out his participation in the development of measures that are aimed at improving financial discipline in the company and streamlining the operation of the enterprise’s resources. In addition to development, he should be directly involved in this process. Upon receipt of permits from the senior management, this employee transfers accounting information regarding the status of settlements with creditors and debtors to the company's investors, auditors and other authorities, if required.
Other functions
Among other functions of the deputy chief accountant, correspondence with partners, as well as the preparation of information on mutual settlements, should be noted. He deals with all payments related to tax refund. He takes part in the compilation of the main methods and techniques for maintaining accounting records and develops information processing technology. He is engaged in the preparation of data for the subsequent preparation of reporting documentation. He is also obliged to preserve the accounting documentation, to prepare, prepare and redirect it to the archive.
Other duties
Among other things, the duties of the deputy chief accountant include participation in the implementation of the economic analysis of the financial and economic activities of the organization. To do this, he uses the data obtained through accounting and financial reporting. This is done in order to identify the internal reserves of the enterprise, rationally spend them and take actions aimed at improving the circulation of documents in the company.
The employee is obliged to take his direct part not only in the development, but also in the introduction of new methods and forms of accounting. At the same time, he needs to use the computer equipment available in the company. He also controls the inventory of financial, commodity and material values of the company.
Tasks
The duties of the deputy chief accountant include the formation, maintenance and storage of an information database that affects all accounting information. He may be instructed to change the regulatory and reference data that are used during the processing of information. Also, his tasks may include the formation of tasks or individual stages of work, the solution of which requires special computing equipment. He should be engaged in determining the feasibility of putting into operation ready-made algorithms, projects, programs and other things that are necessary for the company to develop its own data processing system.
Rights
The rights of the deputy chief accountant include the opportunity to get acquainted with management decisions if they affect the scope of his activities. He can also offer his options for consideration how to make the department’s work more efficient. He may require assistance from the authorities, if necessary. If this falls within his competence, then he is entitled to request data and information on any issues that affect the activities and responsibilities of the deputy chief accountant. He also has the right to attract other employees of the company to fulfill the tasks assigned to him. Has the right to report any violation that he has identified in the course of his work.
A responsibility
An employee can be held accountable if he refuses to fulfill his duties or does not do them properly. He is responsible for committing legal, administrative and criminal violations during the performance of his work within the framework of the current legislation of the country. And also for causing material damage to the company where he is employed. He is responsible for the quality and timeliness of the assignment of his subordinates and for the disclosure of confidential information.
Relationship
In order to fully and efficiently fulfill the duties, rights and other moments assigned to the employee, which are stipulated by the instruction, the employee must interact with a number of officials, which include the financial director, head of the human resources department, their assistants and chief accountant. He receives from them orders, orders, instructions, correspondence affecting his field of activity and other instructions. He must also provide them with certificates, information and other information that relates to the financial activities of the company.
To do this, he uses memos, reports and other accounting records. Also, his duties include interaction with the heads of departments of the organization. He receives from them information, data, certificates, memos, and other documents necessary for him to carry out accounting. In turn, he provides them with all the necessary data that arise from accounting activities.
Other connections
His activity involves interaction with employees of the accounting department, who are subordinate to him. From them, he can receive certificates, entries, calculations, order books, as well as other reporting documentation. This employee is obliged to transfer to his subordinate staff service notes in which to require the production of notes. Also provide them with the methodological and reference assistance necessary for the implementation of accounting activities. In addition, he interacts with tax authorities and firms auditors.
From them he receives reports on accounting audits, inspection reports, decisions and requirements for their implementation. He also has the right to seek advice from them regarding issues affecting financial and business operations conducted by the company. In turn, he must provide them with all the accounting information that is necessary for the audit. They may seek clarification from him regarding the data reflected in the accounting records and the financial transactions carried out by the company.
Conclusion
All necessary data regarding activities, rights and responsibilities contains job descriptions for the deputy chief accountant. The sample of this document contains the main points that are suitable for most enterprises, but they can be supplemented depending on various factors. The company itself determines what exactly it wants to receive from the applicant and what requirements it puts forward. The position of deputy chief accountant is very promising and highly paid, but it requires special skills, knowledge, experience and a great responsibility is assigned to the employee.
To get this job, you need not only higher education, but also experience in this field, as well as a good track record. Many want to get this position and are going through a difficult career path for this. Also, this work is always associated with risks, because any mistake in filling out the documentation or providing false data entails liability in accordance with the criminal code. Therefore, it is very important that the employee not only understands, but also can timely identify all the shortcomings in the received and endorsed documents.
