Job description of the deputy chief accountant of the school. Job description of the deputy chief accountant, job responsibilities of the deputy chief accountant, sample job description of the deputy chief accountant

Below is the text of the official instructions for the post of assistant chief accountant. You can copy the instructions for further editing. If the current job description is not exactly what you were looking for, check out the other job descriptions in the Accountant Job Descriptions section.

Carefully read the job description for the items of duties, where specific areas are indicated. Remember that each job description is drawn up for a specific organization, which, quite possibly, is engaged in a completely different type of activity than yours.

APPROVE
______________________
(FULL NAME.)

Enterprise Director
(institutions, organizations)
_________________________

I. GENERAL PROVISIONS
1.1. This job description defines the functional duties, rights and responsibilities of the Accountant of the commodity group (Deputy Chief Accountant) of the enterprise.
1.2. The accountant of the commodity group (Deputy Chief Accountant) is appointed to the position and dismissed in accordance with the procedure established by the current labor legislation by order of the General Director of the enterprise.
1.3. The commodity group accountant (Deputy Chief Accountant) reports directly to the Chief Accountant of the enterprise.
1.4. A person who has a higher professional (economic) or specialized secondary education and at least 1 (one) year of work experience in the specialty is appointed to the position of Accountant of a commodity group (Deputy Chief Accountant).
1.5. The commodity group accountant (Deputy Chief Accountant) must know:
— legislation on accounting;
- resolutions, orders, orders, other guidance, methodological and regulatory materials of higher, financial and auditing bodies on the organization of accounting and reporting, as well as those related to the economic and financial activities of the enterprise;
— civil law, financial, tax and economic legislation;
— structure of the enterprise, strategy and prospects for its development;
- provisions and instructions for the organization of accounting at the enterprise, the rules for its maintenance;
- procedure for registration of operations and organization of document flow by accounting areas;
— forms and procedures for financial settlements;
- methods of economic analysis of the economic and financial activities of the enterprise, the identification of on-farm reserves;
- the procedure for accepting, posting, storing and spending money, inventory and other valuables;
— rules of settlement with debtors and creditors;
— conditions of taxation of legal entities and individuals;
- the procedure for writing off shortages, receivables and other losses from accounting accounts;
— rules for conducting inventories of cash and inventory
values;
- the procedure and terms for compiling balance sheets and reporting;
- rules for conducting inspections and documentary audits;
– modern means of computer technology and the possibility of their application for
performance of accounting and computational work and analysis of the production, economic and financial activities of the enterprise;
— advanced domestic and foreign experience in improving the organization
accounting;
— economics, organization of production, labor and management;
— basics of production technology;
— market methods of managing;
— labor legislation;
- Rules and norms of labor protection.
1.6. The commodity group accountant (Deputy Chief Accountant) must be proficient
a computer at the level of a confident user, including computer programs for accounting.
1.7. The commodity group accountant (Deputy Chief Accountant) must have
communication skills, energy, positive attitude.
1.8. During the temporary absence of the Accountant of the commodity group (Deputy Chief Accountant), his duties are assigned to __.

II. FUNCTIONAL DUTIES OF THE DEPUTY CHIEF ACCOUNTANT
2.1. Commodity Group Accountant (Deputy Chief Accountant):
2.1.1. Performs assigned area of ​​accounting work.
2.1.2. Controls the correctness and timeliness of posting receipt of goods to the warehouse.
2.1.3. Controls the correctness and timeliness of reporting financially responsible persons.
2.1.4. Reflects in accounting documents operations on the receipt and disposal of goods, on accounting for settlements with suppliers, compiles a register of receivables and payables.
2.1.5. Performs reconciliations with suppliers.
2.1.6. Participates in inventory taking.
2.1.7. Ensures the safety of accounting documents and prompt recovery.
2.1.8. Prepares accounting documents for transfer to the archive.
2.1.9. Participates in inventory taking.
2.1.10. Replaces absent accountants.
2.1.11. Maintains an atmosphere of courtesy and friendliness in the workplace.
2.1.12. Complies with labor and production discipline, rules and regulations of labor protection, industrial sanitation and hygiene requirements, fire safety, civil defense requirements.
2.1.13. Executes instructions and orders of the direct management and administration of the enterprise.
2.2. As Deputy Chief Accountant together with the Chief Accountant:
2.2.1. Carries out the organization of accounting of economic and financial
activities and control over the economical use of material, labor and financial resources, the safety of the property of the enterprise.
2.2.2. Forms an accounting policy in accordance with the legislation on accounting based on the structure and characteristics of the enterprise, the need to ensure its financial stability.
2.2.3. Leads the work on the preparation and adoption of a working chart of accounts, zero reporting, forms of primary accounting documents used to process business transactions for which standard forms are not provided, the development of forms of internal accounting documents, as well as ensuring the procedure for conducting inventories, monitoring business transactions , compliance with accounting information processing technology and document flow procedures.
2.2.4. Provides a rational organization of accounting and reporting at the enterprise and its divisions based on the maximum centralization of accounting and computing work and the use of modern technical means and information technologies, progressive forms and methods of accounting and control, the formation and timely presentation of complete and reliable accounting information about the activities of the enterprise , his property status, income and expenses, as well as the development and implementation of measures aimed at strengthening financial discipline.
2.2.5. Organizes accounting of property, liabilities and business transactions, incoming fixed assets, inventory items and cash, timely reflection on the accounting accounts of operations related to their movement, accounting for production and distribution costs, execution of cost estimates, sales of products, performance of work ( services), the results of the economic and financial activities of the enterprise, as well as financial, settlement and credit operations.
2.2.6. Ensures the legality, timeliness and correctness of paperwork, the preparation of economically sound reporting cost estimates for products, work (services) performed, payroll calculations, the correct calculation and transfer of taxes and fees to the federal, regional and local budgets, insurance premiums to state non-budgetary social funds , payments to banking institutions, funds to finance capital investments, repayment of debts to banks on loans in a timely manner, as well as deductions of funds for material incentives for employees of the enterprise.
2.2.7. Carries out control over compliance with the procedure for issuing primary and accounting documents, settlements and payment obligations, spending the payroll fund, establishing official salaries for employees of the enterprise, conducting inventories of fixed assets, inventory items and cash, checking the organization of accounting and reporting, as well as documentary audits in departments of the enterprise.
2.2.8. Participates in the economic analysis of the economic and financial activities of the enterprise according to accounting and reporting data in order to identify on-farm reserves, eliminate losses and unproductive costs.
2.2.9. Takes measures to prevent shortages, illegal spending of funds and inventory items, violations of financial and economic legislation. Participates in the preparation of materials on shortages and theft of funds and inventory items, controls the transfer, if necessary, of these materials to the investigative and judicial authorities.
2.2.10. Takes measures to accumulate financial resources to ensure the financial stability of the enterprise.
2.2.11. Interacts with banks on the placement of free
funds on bank deposits (certificates) and the acquisition of highly liquid government securities, control over the conduct of accounting transactions with deposit and loan agreements, securities.
2.2.12. Works to ensure strict observance of staff, financial and cash discipline, estimates of administrative and other expenses, the legality of write-offs from accounting accounts of shortages, receivables and other losses, the safety of accounting documents, their execution and delivery in the prescribed manner to the archive.
2.2.13. Participates in the development and implementation of rational planning and accounting documentation, progressive forms and methods of accounting based on the use of modern computer technology.
2.2.14. Ensures the preparation of a balance sheet and operational summary reports on income and expenditure of funds, on the use of the budget, other accounting and statistical reporting, submitting them in the prescribed manner to the relevant authorities.
2.2.15. Provides methodological assistance to employees of departments of the enterprise on accounting, control, reporting and economic analysis.
2.2.16. Monitors the safety of accounting documents and the organization of storage of accounting documents.
2.2.17. Supervises accounting staff.

III. RIGHTS
The commodity group accountant (Deputy Chief Accountant) has the right to:
3.1. Give instructions to subordinate employees and services, tasks on a range of issues included in his functional duties.
3.2. Supervise the timely completion of tasks and individual assignments of subordinate employees.
3.3. Request and receive the necessary materials and documents related to the activities of the Accountant of the commodity group (Deputy Chief Accountant).
3.4. Enter into relationships with departments of third-party institutions and organizations to resolve operational issues of production activities that fall within the competence of the Accountant of the commodity group (Deputy Chief Accountant).
3.5. Represent the interests of the enterprise in third-party organizations on issues related to the competence of the Accountant of the commodity group (Deputy Chief Accountant).

IV. RESPONSIBILITY
The commodity group accountant (Deputy Chief Accountant) is responsible for:
4.1. Failure to fulfill their functional duties, as well as the work of employees subordinate to him on issues of their production activities.
4.2. Unreliable information about the state of work in the assigned area, indicators of financial and economic activity, untimely provision of various information and reporting.
4.3. Failure to comply with orders, instructions and instructions of the Chief Accountant and the administration of the enterprise.
4.4. Failure to ensure compliance with labor discipline by employees of subordinate services and personnel who are subordinate to the Accountant of the commodity group (Deputy Chief Accountant).
4.5. For disclosure of information constituting an official or commercial secret.
4.6. Failure to comply with the terms of contracts with companies providing outsourcing services for enterprise accounting.

V. WORKING CONDITIONS
5.1. The mode of operation of the Accountant of the commodity group (Deputy Chief Accountant) is determined in accordance with the Internal Labor Regulations established at the enterprise.
5.2. In connection with the production need, the Accountant of the commodity group (Deputy Chief Accountant) may go on business trips

Familiarized with the instruction: ______________ /____________
(signature) (full name)

"__"___________ ____ G.

The deputy chief accountant in the organization is one of the leading accounting employees, responsible not only for some areas of accounting, but, as a rule, for performing the duties of the chief accountant in his absence. We will tell you about the job responsibilities of the Deputy Chief Accountant in our consultation.

CEN and professional standards on the deputy chief accountant

The qualification directory of the positions of managers, specialists and other employees (EKS) (approved by the Decree of the Ministry of Labor of August 21, 1998 No. 37) does not contain the position of deputy chief accountant and its qualification characteristics.

Duties of the deputy during the vacation of the chief accountant

During the vacation of the chief accountant, his deputy, as a rule, becomes responsible for the volume of accounting work that the chief accountant conducted. The provision that the deputy performs the duties of the chief accountant while the latter is on vacation should be written in the employment contract with the deputy, indicating the amount and procedure for determining the additional payment for this time, or noting that the payment for fulfilling the duties of the chief accountant during the vacation is already included in assistant salary.

It is also necessary to familiarize the deputy with so that he understands what kind of burden of responsibility and worries will fall on him while the chief accountant is resting.

If the provision on the fulfillment of the duties of the chief accountant for the period of vacation is not included in the employment contract, then each time the chief accountant goes on vacation, it will be necessary to draw up an internal part-time job with his deputy (Article 60.1 of the Labor Code of the Russian Federation) or a combination (

______________________________ I approve
(name of company,
enterprises, etc., its exact (surname, initials)
legal form) _________________________
(director or other
executive,
authorized to approve
job description)

"" _____________ 20__

Job description
deputy chief accountant
______________________________________________
(name of organization, enterprise, etc.)

"" ______________ 20__ N_________

This job description has been developed and approved for
on the basis of an employment contract with __________________________________________
(name of the position of the person for whom
______________________________________________________ and in accordance with
this job description has been drawn up)
the provisions of the Labor Code of the Russian Federation and other regulatory
acts regulating labor relations in the Russian Federation.

1. General Provisions

1.1. The deputy chief accountant belongs to the category of specialists, is hired and dismissed from it by order of the director of the enterprise on the recommendation of the chief accountant.
1.2. The Deputy Chief Accountant reports directly to the Chief Accountant.
1.3. In his activities, the Deputy Chief Accountant is guided by:
- legislative and regulatory documents regulating the issues of accounting and reporting;
- methodological materials related to relevant issues;
- the charter of the enterprise;
- internal labor regulations;
- orders and orders of the director, head of department - chief accountant;
- this job description.
1.4. The Deputy Chief Accountant must know:
- legislative acts, resolutions, orders, orders, guidance, methodological and regulatory materials on the organization of accounting of obligations and business transactions, as well as reporting;
- forms and methods of accounting in the enterprise;
- plan of correspondence of accounts;
- organization of document flow in accounting areas;
- the procedure for documenting and reflecting on the accounts of accounting operations related to settlements for services rendered and cash flow;
- methods of economic analysis of the economic and financial activities of the enterprise;
- rules for the operation of computer technology;
- economics, organization of labor and management;
- market methods of managing;
- labor legislation;
- rules and norms of labor protection;
- internal labor regulations.
1.5. During the absence of the deputy chief accountant, his duties are performed in the prescribed manner by the appointed deputy, who is fully responsible for the proper performance of the duties assigned to him.

II. Functions

The Deputy Chief Accountant is responsible for the following:
2.1. Control over the accounting of payments for services rendered, the movement of funds in foreign currency and ruble accounts, the preparation of accounting documentation for the formation of financial statements.
2.2. Formation and timely submission of complete and reliable accounting information on the status of payments for services rendered, the solvency of the enterprise.
2.3. Development of progressive forms and methods of accounting based on the use of modern computer technology and accounting software.
2.4. Methodological assistance to employees of the enterprise on accounting, control, reporting and economic analysis.

III. Job Responsibilities

To perform the functions assigned to him, the Deputy Chief Accountant must:
3.1. To exercise control over the work on maintaining accounting of liabilities and business transactions (sale of services, settlements with suppliers and customers for services rendered, cash flow in foreign currency and ruble accounts).
3.2. Maintain operational records of receipts and payments of funds, carry out the mandatory sale of a part of foreign exchange earnings, place free funds in bank deposits, compile monthly operational data on the movement of funds on transit and current accounts of the enterprise.
3.3. Participate in the development and implementation of activities aimed at maintaining financial discipline and rational use of resources.
3.4. Upon agreement with the chief accountant and with the permission of the director, provide creditors, investors, auditors and other users of financial statements with comparable and reliable accounting information on the status of settlements with debtors and creditors. Carry out correspondence with partners, prepare the necessary information on issues related to mutual settlements.
3.5. Handle tax returns.
3.6. Participate in determining the content of the basic techniques and methods of accounting and technology for processing accounting information.
3.7. Prepare data for the relevant areas of accounting for reporting.
3.8. Monitor the safety of accounting documents, draw them up in accordance with the established procedure for transfer to the archive.
3.9. Participate in conducting an economic analysis of the economic and financial activities of an enterprise according to accounting and reporting data in order to identify on-farm reserves, implement a savings regime and measures to improve document circulation, develop and implement progressive forms and methods of accounting based on the use of modern computer technology, in carrying out inventories of funds and inventory items.
3.10. Perform work on the formation, maintenance and storage of a database of accounting information, make changes to reference and regulatory information used in data processing.
3.11. Participate in the formation of the formulation of tasks or their individual stages, solved with the help of computer technology, determine the possibility of using ready-made projects, algorithms, application packages that allow you to create reasonable systems for processing accounting information.

The Deputy Chief Accountant has the right to:
4.1. Get acquainted with the draft decisions of the management of the enterprise relating to its activities.
4.2. Submit proposals for improvement of the work related to the responsibilities provided for in this instruction for consideration by the management.
4.3. Receive from the heads of departments, specialists of the enterprise information and documents on issues within its competence.
4.4. Require the management of the enterprise to assist in the performance of their duties and rights.
4.5. Involve specialists of the enterprise to solve the duties assigned to it (if it is provided for by the regulations on departments, if not, with the permission of the head of the department).
4.6. Report to the chief accountant about all identified shortcomings within their competence.

V. Responsibility

The Deputy Chief Accountant is responsible for:
5.1. For non-fulfillment (improper fulfillment) of their official duties provided for by this job description, to the extent determined by the current labor legislation of the Russian Federation.
5.2. For offenses committed in the course of carrying out their activities - within the limits determined by the current administrative, criminal and civil legislation of the Russian Federation.
5.3. For causing material damage - within the limits determined by the current labor, criminal and civil legislation of the Russian Federation.

VI. Relationships, relationships

Note. This section is presented in addition to this manual for use by users at their own discretion.
To perform the functions and exercise the rights provided for by this instruction, the deputy chief accountant interacts:
6.1. With the director with the deputy director for financial matters and personnel, the chief accountant for:
- receiving: orders, directives, instructions, job description, regulatory documents, correspondence related to accounting;
- submissions: certificates, information, information on financial matters of the enterprise upon request, memos, reports and any other information arising from accounting.
6.2. With the heads of departments of the enterprise in agreement with the chief accountant on:
- obtaining: information, information, certificates, memos, and other documents necessary for accounting;
- submissions: information, certificates, memos and other information arising from accounting.
6.3. With subordinate employees of the accounting department on the following issues:
- receipt of: certificates, postings, calculations, journal-orders and any other documents necessary for the preparation of financial statements;
- submissions: memos with an instruction to make accounting entries, reference information and methodological assistance for the implementation of accounting.
6.4. With audit firms, with tax authorities on:
- receipt of: audit reports on checking the state of accounting, consultations on the reflection of financial and economic operations on accounting accounts, acts of on-site and desk audits of tax authorities, decisions on them, requirements for counter audits;
- presentation: all accounting documents required for audits, clarifications on the reflection in the accounting of financial and economic transactions.

The job description was developed in accordance with ________________
(Name,
_____________________________.
document number and date)

Head of structural (initials, surname)
subdivisions (accounting) _________________________
(signature)

"" _____________ 20__

Agreed:

Head of the legal department

(initials, surname)
_____________________________
(signature)

"" ________________ 20__

I am familiar with this job description: (initials, surname)
_________________________
(signature)

of the Russian Federation, positions of managers, specialists and other employees, 4th edition, supplemented, approved by the Decree of the Ministry of Labor of the Russian Federation of August 21, 1998 N 37, and other regulatory legal acts regulating labor relations.

1.3. A person who has a higher professional (economic) education and at least 5 years of experience in accounting and financial work, including in managerial positions, is appointed to the position of deputy chief accountant.

Regulatory and methodological documents on the organization of accounting and reporting, economic and financial activities of the organization;

The procedure for registration of accounting operations and organization of document flow for accounting areas, write-offs from accounting accounts of shortages, receivables and other losses, acceptance, posting, storage and expenditure of funds, inventory and other valuables, conducting audits;

Rules for conducting inventories of funds, inventory items, settlements with debtors and creditors, conducting inspections and documentary audits;

Computer programs for accounting, modern reference and information systems in the field of accounting and financial management;

2.1. Organization of work on setting up and maintaining accounting records of the organization in order to obtain complete and reliable information about its financial and economic activities and financial position by interested internal and external users.

2.2. Formation in accordance with accounting policies based on the specifics of business conditions, structure, size, industry affiliation and other features of the organization's activities, which allows timely receipt of information for planning, analysis, control, assessment of the financial position and results of the organization's activities.

2.3. Work management: on the preparation and approval of the working chart of accounts of accounting, containing synthetic and analytical accounts, forms of primary accounting documents used for processing business transactions, forms of internal accounting; to ensure the procedure for conducting an inventory and valuation of property and liabilities, documentary evidence of their availability, compilation and valuation; on the organization of an internal control system for the correctness of registration of business transactions, compliance with the procedure for document circulation, technology for processing accounting information and its protection from unauthorized access.

2.4. Management of the formation of an information system for accounting and reporting in accordance with the requirements of accounting, tax, statistical and management accounting, ensuring the provision of the necessary accounting information to internal and external users.

2.5. Organization of work on maintaining accounting registers based on the use of modern information technologies, progressive forms and methods of accounting and control, execution of cost estimates, accounting of property, liabilities, fixed assets, inventories, cash, financial, settlement and credit operations, costs production and circulation, sales of products, performance of works (services), financial results of the organization.

2.6. Ensuring timely and accurate reflection on the accounts of business transactions, the movement of assets, the formation of income and expenses, the fulfillment of obligations.

2.8. Organization of information support for management accounting, production cost accounting, calculation of the cost of products (works, services), accounting for responsibility centers and activity segments, formation of internal management reporting.

The job description of the deputy chief accountant is an internal document of the enterprise, which defines the basic conditions and rules for the functioning of this specialist in the workplace. How to develop a job description for the deputy chief accountant and what points should be taken into account in this case will be discussed in the article below.

What does a Deputy Chief Accountant do?

The position of deputy chief accountant can be attributed to the second-level management team, since he does not manage the enterprise as a whole and not even a large structure within it, but only a small division. The chief accountant actually manages the financial flows of the campaign, makes management decisions, and is responsible to the management for the work of the entire accounting department. The deputy chief accountant, on the other hand, is engaged in routine work, for example, organizing the implementation of tasks, monitoring the deadlines for submitting reports, preparing reports on time, etc.

If the organization is large, the chief accountant may even have several deputies, each of whom is responsible for his own direction. The deputy chief accountant is subordinate to a certain number of ordinary accountants, among whom the deputy chief accountant distributes current tasks and controls their implementation. In the absence of the chief accountant, his deputy is able to take over his duties and replace him for a while.

Most clearly, the differences between the positions of the chief accountant and his deputy are visible in the lists of job duties and rights enshrined in the job descriptions of these employees. At the same time, the range of duties varies depending not only on the position, but also on the nature of the organization's activities.

Job description of the deputy chief accountant, sample 2018

Despite the fact that each organization develops this document independently (the job description of the deputy chief accountant is an internal document of the organization), it is advisable to take into account the basic structure of such acts adopted by the customs of personnel records management when compiling it. The employer is free to include in it the information that he considers necessary, however, following the generally accepted structure allows you to take into account all the nuances and not miss important points.

Traditionally, the job description includes 3-4 sections:

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  1. General provisions. This part establishes the requirements for candidates for the position (education, work experience, etc.), determines the procedure for hiring, dismissing and replacing an employee. In addition, the same part describes the position of the deputy chief accountant in the overall structure of the enterprise and determines the immediate supervisor - the chief accountant.
  2. Official rights and obligations (sometimes divided into 2 sections). The key part of the job description, which describes everything that the employee must and has the right to do. This section of the document requires especially careful study, since the employee, in accordance with the law, has the right not to go beyond the scope of the job description and not follow any instructions in excess of the established list of job duties.
  3. Employee responsibility. This part establishes violations for which the employee is responsible, and possible penalties. At the same time, material and disciplinary liability within the framework of the job description cannot be more strictly established by labor and civil legislation, and administrative and criminal liability is determined within the framework provided for by the Code of Administrative Offenses and the Criminal Code of the Russian Federation, respectively.

Also, the job description must certainly contain information about the date of approval and the official who approved the document. This data is traditionally placed at the very beginning of the instruction (in the upper right corner), leaving a column for the signature of the manager who approved the document.

Assistance in compiling a job description for the deputy chief accountant of a particular enterprise can be provided by a sample document, which is freely available for download on many sites on the Internet. You can download an example of a job description for a deputy chief accountant (sample 2015) on our website.

The main duties of the Deputy Chief Accountant

The main duties of the Deputy Chief Accountant may include:

  1. Organization of accounting within the entrusted direction, in particular:
    • control over the execution of primary documentation;
    • work with accounts and invoices of counterparties.
  2. Management of work on registration of operations of the organization.
  3. Ensuring the accounting of liabilities, credit and settlement operations, property and inventory items.
  4. Participation in the development of forms of internal accounting documents.
  5. Participation in the inventory.
  6. Participation in the preparation of documents for shortages, illegal spending of funds, inventory items.
  7. Organization of payroll calculations, correct accrual and transfer of taxes, fees and insurance premiums.
  8. Control over the payment of invoices by counterparties, the procedure for processing payment settlements and obligations, the expenditure of the payroll fund.
  9. Organization of preparation of accounting documentation for archiving.
  10. Ensuring work on the formation, maintenance and storage of accounting information.
  11. Ensuring compliance with financial, staff and cash discipline.
  12. Providing methodological assistance to employees of the organization on accounting, control, reporting and analysis of economic activity.
  13. Replacing an absent accountant (by order of the chief accountant).
  14. Replacing the chief accountant during his absence.

It must be borne in mind that the list of job responsibilities of the deputy chief accountant depends on the characteristics of the organization's activities and how the employer decides to distinguish between the labor functions of the chief accountant, his deputies and ordinary employees of the accounting department. How this distinction is made will depend on what powers the deputy chief accountant will have more - managerial or executive.

Standard requirements for applicants for the position of Deputy Chief Accountant

The main requirements for candidates for the position of Deputy Chief Accountant relate to the applicant's professional skills and education. Traditionally, the requirements for deputies are the same as for the main specialists-managers. So, according to Art. 7 of Law No. 402-FZ "On Accounting" dated December 6, 2011, the chief accountant must have a higher economic education and at least 5 years of work experience associated with accounting. With regard to a substitute, the requirements at the discretion of the employer may be reduced, but their mitigation, as a rule, concerns only the length of service.

Also among the requirements it is usually mentioned that the applicant for the position of deputy chief accountant must know:

  • accounting legislation;
  • fundamentals of civil, financial and tax legislation;
  • methodological, regulatory documents and instructions on the organization of accounting and reporting;
  • rules for inventory, checks and documentary audits;
  • procedure for registration of accounting operations;
  • internal documents of the organization;
  • fundamentals of labor law.

In addition to the above requirements of employers in relation to candidates for the position of deputy chief accountant, they may include additional knowledge and skills of the applicant. For example, the work of a modern accountant is impossible without the use of a computer, so experience with a particular accounting program can be added to the list of requirements. Some organizations also state in their requirements knowledge of a foreign (usually English) language.

The procedure for familiarizing the employee with the job description

Before starting to perform their duties, the employee accepted for the position must be familiar with the job description. The best time for this is either the day of the conclusion of the employment contract, or the day of the safety briefing. Since all further labor activity of the employee is carried out on the basis and within the framework of the job description, it is of no small importance to record the fact that the employee has familiarized himself with the job description. It is usually done in the following ways:

  1. Putting the date and signature on familiarization on the general job description of the deputy chief accountant (that is, all employees accepted for the position of deputies sign in the same copy of the document that is stored in the organization).
  2. By affixing the date and signature on familiarization with the provisions of the job description on a separate copy of the document, which is stored in the employee's personal file.
  3. Putting a mark on familiarity with the job description in a special journal designed for this purpose.

As you can see, working on a job description for a deputy chief accountant is not particularly difficult, but it requires painstaking and thoughtfulness. In particular, this concerns the definition of the job responsibilities of a specialist and their delimitation from the duties of other employees of the accounting department.