Responsibilities and responsibilities of the accountant on the primary documentation

This profession is considered very common these days. There are several types of accountants, and one of them is a specialist in primary documentation. It is about him that will be described later.

Who is that?

The accountant for primary documentation is not everywhere. Often the functions of this specialist are necessary for very large enterprises or organizations, where there is a whole headquarters or department. The responsibilities of the accountant for primary documentation are prescribed by a special job description. The specialist himself is subordinate to the chief accountant.

What exactly is the work of the specialist in question? As it is already clear from the name of the profession itself, the employee carries out labor activities with primary documents. This may include invoices (both income and expenditure), bills, payments, various certificates, etc. It is necessary to enter all information about these documents in a special register or database, and then draw up new acts. Thus, the responsibilities of the accountant for primary documentation are quite extensive, and therefore the work itself is complicated.

What kind of education do you need?

The profession of an accountant cannot be obtained without special education. In order to become a specialist under review and to perform their duties in accordance with primary documentation in a high-quality manner, you must have a special diploma. Where exactly can I get it?

As an accountant, you can study at economic universities. There are many faculties and specialties where one could master all the necessary information and scientific disciplines. There is another opportunity to get a diploma. This includes special courses that work in almost any city in Russia (or another CIS country). They last much less time than studying at a higher educational institution. The term of study here can be several months.

However, it is worth noting that the diploma of graduation is appreciated by employers much more. So, a person applying for a workplace can immediately receive the first or second professional category. Being a highly qualified specialist is really prestigious, especially if it is an accountant for primary documentation. The duties and responsibilities, however, of such a specialist will be much higher.

Knowledge required for work

What points should the learned specialist learn for the entire training period? There is a certain list of documents and regulations, the need to know which is the responsibility of an accountant for primary documentation. What can be attributed here? Here is what a special job description prescribes:

• a list of basic accounting terms and concepts;
• all necessary materials, manuals and recommendations;
• charters of the organization in which the specialist works;
• company internal rules;
• orders and instructions of the management (including those that are periodically issued);
• job description;
• safety measures and labor protection.

The employee must not only know all the provisions presented qualitatively, but also be able to correctly apply them in practice. Simply put, an accountant should not be mistaken anywhere and never. Any, even the smallest mistake in the work of a specialist can lead to the worst consequences.

The first group of employee responsibilities

The presented specialist really has a huge amount of responsibilities. Bring them all in full is unlikely to succeed. In addition, the functions of an accountant in different organizations can vary significantly or differ. So, what does the job description of an employee prescribe? What exactly are the responsibilities of an accountant?

• Functional responsibilities for conducting all types of financial transactions within their own qualifications.
• Processing of all existing documents (receipt, execution, certification and counting actions).
• Work with special programs, data processing with their help.
• Development of new documentary forms, their design and some other responsibilities.

All other functions of the employee will be described below.

Second group of responsibilities

The job responsibilities of an accountant for primary documentation are quite extensive. They also include:

• participation in inventory work (sometimes it is necessary to be a member of the inventory commission);
• timely and high-quality development of measures aimed at improving the efficiency of the organization;
• work with such types of documents as written agreements and contracts, acts of services or work performed, intermediate acts, price and cost statements, invoices, commodity or cash checks, tickets and much more.

All the most basic functions and responsibilities of an accountant for primary documentation were mentioned above.

Employee Responsibility

The accountant for the primary documentation has a very great responsibility. The responsibilities described above determine the level of rights and the share of responsibility. Since a rather large number of functions is assigned to the specialist under consideration, the share of responsibility increases significantly. What exactly can you talk about here? What does the special job description prescribe in this case?

Here are 4 main employee responsibility groups:

• Disciplinary (or organizational). This includes penalties in the form of reprimands, fines, deprivation of bonuses, etc. This type of responsibility can occur for violation of the work schedule.
• Material (or property). It occurs in case of damage to the property of the organization. The employee in this case is obliged to pay all losses.
• Administrative The concept of the occurrence of this type of responsibility in the workplace is very abstract. Here we can distinguish only the case when documents were submitted to the tax service at the wrong time.
• Criminal This includes crime in the workplace.

Employee Rights

The number of rights of the specialist in question directly depends on the number of professional functions. So, the responsibilities of an accountant to work with primary documentation determine the proportion of rights. However, only the most basic points can be distinguished:

• the right to timely payment of salaries;
• the right to benefits and state guarantees;
• Ability to request from management all necessary documents;
• the right to refuse to perform work in case of violations of optimal working conditions;
• the right to offer management ideas, suggestions and plans to improve the organization and many other rights that are practically no different from the professional rights of other employees.

Pros and cons of the profession

It will not be so simple to highlight any specific disadvantages and advantages of the profession. Still, this topic is quite subjective and deeply individual. Each employee will be able to find something of their own in the profession in question: like something that he will like, and something that he clearly will not like. However, it is worth highlighting some key points. So, the disadvantages of the profession include:

• Excessive workload. As already mentioned, the responsibilities of an accountant in primary documentation are very complex and difficult.
• For a resume, you need to collect a large number of documents, facts and applications about yourself. However, it is worth noting that almost all official jobs sin with such.
• Not the highest level of wages. Although income may depend on the region, the average salary of an accountant in primary documentation remains not the largest.

The advantages of the profession include:

• comfortable working conditions;
• possibility of career growth;
• A friendly, as a rule, working team (one cannot do without good relations with colleagues in the work of an accountant).