The duties of an accountant directly depend on the type of activity of the company and its organizational structure. They are prescribed in the job description, taking into account the characteristics of a particular site, which the specialist has to conduct.
Typical job descriptions contain the main provisions that can be taken as a basis. But the duties of an accountant must be drawn up and approved taking into account the characteristics of the organization.
Business accounting is a complex set of responsibilities. They can consist in full accounting of business transactions, liabilities and property, or they can be limited to supporting a separate site. It all depends on the scale of the company's activities.
Responsibilities of an accountant in numerous organizations
In large companies, an accountant is hired, who separately keeps records of fixed assets. Another specialist may be responsible for the site of inventory items. Separately, production costs, settlements with suppliers and customers, payroll to employees, etc. can be carried out.
Strict financial discipline and economical use of resources is one of the most important issues in any organization. The accountant takes an active part in the development of these measures.
In numerous organizations, a separate accountant is hired to receive primary documentation. He maintains accounting and control over receipts and expenditures, invoices, etc. In accounting programs, he draws up invoices, powers of attorney and other primary documents.
On the accounts of the accounting, the employee must correctly reflect all operations on the movement of fixed assets, cash, material assets. Otherwise, at the end of the year, it will not be possible to combine debit with credit.
In some organizations, a separate person is also taken to calculate the cost of production. Here it is necessary to analyze and identify the causes of unproductive costs and prevent losses of the enterprise in the future.
The accountant does a lot of work on calculating taxes, calculating insurance premiums to extra-budgetary funds, working with a bank, making payments to staff, allocating funds to stimulate employees to achieve higher indicators.
A systematic inventory of goods and materials (inventory) and cash is also the direct responsibility of the accountant.
And of course, as an employee who is responsible for the economic activities of the enterprise, he takes part in the economic analysis of the organization. This is done on the basis of accounting and reporting data in order to save money and identify the on-farm reserves of the enterprise.
Responsibilities of an accountant in small firms
While in a few companies, an accountant:
- draws up an annual balance sheet, maintains all reports and is responsible for their timely delivery;
- develops the accounting policy of the company;
- leaves and processes primary accounting documents.
If the company is new, it is important that the initial accounting is correct.
