The rapid development of small and private businesses, as well as computer technology, has given many the opportunity to become specialists in the field of accounting. However, along with the indisputable advantages that the use of computer programs for accounting gives, there is often a substitution of the concepts of what an accountant should know and be able to do.
What an accountant should be able to do
There is a document called the "Job Description", which clearly defines what skills and abilities an accountant should have, what falls within his competence and what responsibility is provided for violation of official powers.
The main requirement for an applicant for the position of an accountant is that he has a special education and possession of special computer programs. Quite often, the employer also requires seniority in the specialty. The accountant must know the basic regulations on accounting, the forms and methods of accounting for a particular enterprise, the procedure for documenting the transactions carried out in the accounting, and also constantly improve his skills and abilities. In his activities, the accountant must be guided by the legislative acts of the Russian Federation, the Charter of the company in which he works, and the orders of the management.
The accountant must be aware of the constantly changing tax legislation and meet the requirements.
What is his responsibility
The accountant must be able to carry out accounting of all types of property in the enterprise, make settlements with suppliers and customers for the goods and services provided, make cost estimates for products, be able to identify the causes of production losses and prepare proposals for their elimination. In addition, the duties of an accountant include the calculation and payment of wages to employees, the calculation and transfer of taxes and insurance payments to all types of budgets and insurance payments to extra-budgetary funds.
Also, the accountant must take part in economic analysis according to accounting data, in carrying out inventory activities and monitor the safety of accounting data and archival documents. If it is necessary to compile information or reference information, this is also the responsibility of the accountant.
To be able to draw up a balance in a computer program, an accountant must understand the meaning of each operation performed and have tremendous perseverance.
Accountant's rights and responsibilities
The accountant has the right to receive confidential information necessary for his work, to demand the necessary documents from employees and accountable persons. And also ask for the assistance of the management in solving their professional issues.
For failure to fulfill their duties or for their improper fulfillment, administrative, civil and criminal liability is provided, depending on the severity of the offense committed.
Of course, one person cannot cope with such a volume of work, so the company must have an accounting department - an office where each accountant is responsible for a separate area, from which the balance is then formed.
