The position of "chief accountant" refers to management. It is closely related to financial reporting, therefore, only a person with special education and work experience can borrow it at large enterprises and government organizations. The appointment to this position is carried out by the head of the company, and the chief accountant is accountable not only to him, but also to the tax authorities.
Requirements for the candidacy for the position of chief accountant
The larger the company, especially if it is a joint venture or a foreign firm, the higher the requirements for the candidate will be. In addition to special education and work experience in the same position, an accountant will need knowledge of English, the ability to work with an ERP financial reporting system and knowledge of international standards for this reporting.
In general, a chief accountant at an enterprise must have an idea of how to draw up a balance sheet, maintain accounting and tax reporting, management accounting, and know Russian legislation in the field of tax and accounting, as well as specialized software products.
The person holding this responsible position must have leadership skills, be able to set tasks, coordinate and ask for their implementation. An analytical mindset, the ability to work with large amounts of information will also be useful. Such personal qualities as responsibility, scrupulousness, perseverance will also not prevent an accountant.
What is the job description of the chief accountant
These responsibilities should be listed in the job description of the chief accountant. The main ones include the management of the accounting department, the organization and maintenance of accounting and tax accounting, the preparation of unified reporting forms and their timely submission to the tax authorities.
However, this is only the tip of the iceberg, because in order to carry out these duties, the chief accountant will need to form an accounting policy at the enterprise in such a way that it meets all modern requirements established by law. In order to correctly form an accounting policy, it is necessary to take into account the specifics of the production activity of the enterprise, the structure of its organization, industry affiliation and other nuances.
The chief accountant takes part in the management and financial planning of the company; exercises control functions over the observance of the procedure for processing primary and accounting documents, settlements and payment obligations; maintains contracts and monitors the timely fulfillment of contractual obligations. It is he who must ensure the timely and correct reflection in the accounting documents of all business transactions. In addition, its supervisory functions include checking the timeliness of the transfer of tax payments, as well as contributions to extra-budgetary funds.
