Sample job description for chief accountant. Job description of the chief accountant Job description of the chief accountant of the trading market

The chief accountant is actually the next most important person after the director of the company, because without his signature not a single serious document is drawn up, and not a single transaction is carried out without his consent. The chief accountant is vested with many powers and resolves a huge number of issues every day. So let's find out what they are job responsibilities of chief accountants .

List of job responsibilities of the chief accountant

Possession of information

The main purpose of this work is to provide factual information regarding the financial position of the company or individual to each interested employee.

Maintaining accounting policies

Accounting policy– one of the most important documents of any company. The head of the accounting department must approach its preparation very responsibly, taking into account all modern requirements. The chief accountant is obliged to mention in the document the features of the company’s activities, its scale, industry, structure, etc. A correctly drawn up accounting policy provides the right to receive important analytical and statistical data of the company.

Control of internal documentation

The chief accountant is assigned the responsibility for developing accounting plan, as well as preparation of basic internal reporting forms. Everything related to document control within the company, inventory and processing of various documents is the daily task of the company’s chief accountant.

Setting up an information system

For the chief accountant, it is extremely important that all reporting systems, including information ones, comply with the requirements prescribed by law.

Register control

The organization of registers must be carried out in compliance with all best practices.

Control of working accounts

The chief accountant is responsible for clearly displaying on the accounts all transactions carried out on time, controls the company’s income and expenses, and monitors the movement of assets.

Primary documents

Control over its proper design also lies on the shoulders of the chief accountant.

Communication with management

Management accounting- another responsibility of the chief accountant. He provides his superiors with the latest and most relevant information and helps in making some decisions.

Control over payments

It is the chief accountant who makes timely transfers of funds from company employees to all necessary funds and services. He is responsible for calculating wages to employees, and must approach this task very responsibly in order to avoid any misunderstandings.

The financial analysis

The head of the accounting department not only analyzes the financial condition of the company, but also develops a number of proposals for optimizing production and eliminating unwanted costs.

Money discipline

Control over the cash register, just like over all finances, is naturally exercised by the chief accountant. It is important for him to follow the cost estimate and avoid shortages and other losses.

Cooperation with the judiciary

This work becomes necessary if the company notices illegal spending of finances or theft of any valuables.

Submission of documentation for control

Although the chief accountant establishes control over the financial transactions and all documentation of the company, he must also keep records of his activities in order to transfer them to the appropriate authorities.

Storing accounting documentation and transferring it to the archive

Providing support to colleagues

The chief accountant maintains contact not only with managers, but also with other employees of the organization, and must provide them with methodological and informational assistance on issues of control, analysis and accounting of their activities.

Leadership position

Among other things, the chief accountant has an entire accounting staff under his command, which must report to its manager. He, in turn, is obliged to competently organize work in the team, as well as monitor the professional growth of his employees.

Conclusion

As you can understand from this list, job responsibilities of the chief accountant more than enough! He must approach the implementation of any of the assigned tasks with full responsibility if he does not want to lose all his powers. In addition, the chief accountant's adherence to his direct responsibilities will allow the company to avoid unpleasant moments associated with documentation and distribution of finances. This is why the work of the chief accountant is considered so important in any company.

The job description of the chief accountant was developed on the basis of the Qualification Directory of Positions. The instructions disclose the main job responsibilities of the chief accountant, his rights and responsibilities, as well as qualification requirements.

The proposed standard job description for a chief accountant can serve as the basis for developing a job description containing a more specific list of job responsibilities for a chief accountant, taking into account the characteristics of the enterprise, the organization of production, labor and management, as well as the rights and responsibilities of the chief accountant. If necessary, responsibilities can be distributed among several performers.

A job description that clearly defines the functions of the chief accountant helps ensure the continuity of the financial service and continuity of responsibilities. The requirements specified in the job description speed up the onboarding process for a new employee.

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Job description of the chief accountant

I APPROVED

CEO
Last name I.O. ________________
"_______"_____________ ____ G.

1. General Provisions

1.1. The chief accountant belongs to the category of managers.

1.2. The chief accountant is appointed to the position and dismissed by order of the general director of the company.

1.3. The chief accountant has a double subordination: he reports to the general director and the financial director.

1.4. During the absence of the chief accountant, his rights and responsibilities are transferred to his deputy, in case of his absence - to another official, as announced in the order of the company.

1.5. A person who meets the following requirements is appointed to the position of chief accountant: higher professional education and at least 5 years of experience in accounting and financial work, including in management positions.

1.6. The chief accountant must know:

accounting legislation;
basics of civil law;
financial, tax and economic legislation;
regulatory and methodological documents on the organization of accounting and reporting, economic and financial activities of the organization;
regulations and instructions for organizing accounting, rules for maintaining it;
codes of ethics for professional accountants and corporate governance;
profile, specialization and structure of the company, strategy and prospects for its development;
tax, statistical and management accounting;
the procedure for processing accounting transactions and organizing document flow in accounting areas, writing off shortages, accounts receivable and other losses from accounting accounts, accepting, capitalizing, storing and spending money, inventory and other assets, conducting audits;
forms and procedure for financial settlements;
tax conditions for legal entities and individuals;
rules for conducting inventories of funds and inventory, settlements with debtors and creditors, conducting inspections and documentary audits;
procedure and deadlines for drawing up balance sheets and reporting;
modern reference and information systems in the field of accounting and financial management;
methods for analyzing the financial and economic activities of a company; rules for storing accounting documents and protecting information;
advanced domestic and foreign experience in organizing accounting;
economics, organization of production, labor and management; basics of production technology; labor legislation; labor safety rules.

1.7. The chief accountant is guided in his activities by:

legislation of the Russian Federation;
company charter;
internal labor regulations, other regulations of the company;
orders and instructions from management;
this job description.

2. Job responsibilities of the chief accountant

The chief accountant performs the following duties:

2.1. Organizes work on setting up and maintaining the company's accounting records in order for interested internal and external users to obtain complete and reliable information about its financial and economic activities and financial position.

2.2. Forms, in accordance with accounting legislation, an accounting policy based on the specifics of business conditions, structure, size, industry affiliation and other features of the company’s activities, which allows timely receipt of information for planning, analysis, control, assessment of the financial position and results of the company’s activities.

Most individual entrepreneurs cope well with accounting and reporting without an accountant, taking on these responsibilities themselves. The same cannot be said about legal entities - as a rule, limited liability companies conduct accounting in full, and in this matter one cannot do without a specialist, and sometimes an entire staff of accountants.

Moreover, in many organizations, not a single transaction takes place and not a single invoice is paid without the approval of the chief accountant. The chief accountant is rightfully considered the second person in the enterprise after the director: he is vested with broad powers and is responsible for the entire material and financial block of the company. And the terms of reference, list of responsibilities and level of responsibility of the head of the accounting department are necessarily recorded in the job description of the chief accountant of the LLC.

Job description of the chief accountant: the cost of error

The preparation of job descriptions for accounting employees should be approached with due care. A complete and detailed definition of the terms of reference of the chief accountant, his rights and areas of responsibility are dictated by the need for strict regulation of the activities of the person whose signature is on all financial documents of the organization.

Drawing up the job description for the chief accountant is a problem for the management of the enterprise. As a rule, management does not deal with such issues themselves, but delegates them to the personnel service. In turn, the HR manager does not always have a sufficient understanding of the content of management functions and the peculiarities of the company’s financial policy in order to take into account all the nuances when drawing up such an important document. If the job description does not clearly state the powers and responsibilities of a specialist, this may very likely result in the chief accountant failing to fulfill some of his duties, committing erroneous actions and causing conflict situations in the organization.

To competently draw up a document, it is not enough to take a standard sample job description for the chief accountant of an LLC; it is necessary to involve the management team of the company and the legal department for consultations. This will make it possible to determine as fully as possible the composition of the rights and obligations of the company’s second person, and to document a set of rules that the employee will follow in his work. It is worth remembering that the scope of the company’s activities leaves its mark on the functions performed by the accounting department. The content of the work of a chief accountant in public catering, retail trade, at an industrial enterprise or in motor transport - in each specific case will have its own specifics, which must also be taken into account when writing job instructions.

Requirements for a chief accountant

The responsibility that falls on the shoulders of the chief accountant implies special requirements for the applicant for this position. The candidate must have comprehensive knowledge in his field, have a high level of qualifications and extensive work experience. Thus, typical conditions for appointment to the position of chief accountant are:

higher education, financial or economic;
work experience as an accountant – at least 5 years;
availability of managerial experience.

In his official activities, the chief accountant must be guided by the norms of the legislation of the Russian Federation and internal local acts of the company, which presupposes good knowledge of:

regulatory framework for taxation and accounting (laws, instructions, regulations, recommendations, etc.);
materials on tax, accounting, financial, management reporting at the enterprise;
fundamentals of civil and labor legislation;
statutory documents of the organization;
labor regulations adopted at the enterprise, other internal regulations;
administrative acts of the company's management;
employee job description.

The list of documentation required for study and execution by all employees of the organization, as well as for those occupying specific positions, in our case, the chief accountant, must be included in the job description.

Violation of the listed regulations, non-fulfillment or dishonest performance by the chief accountant of his duties entails serious liability for him:

disciplinary - on a general basis;
material – according to Art. 243 of the Labor Code of the Russian Federation (Part 1), if due to the fault of the chief accountant (poor performance of his functions) penalties are imposed on the organization;
administrative - if the actions of the chief accountant reveal signs of an administrative offense (Article 15 of the Administrative Code), as an official he can be punished with a fine of up to 5,000 rubles;
criminal - when committing, independently or under pressure from a manager, a crime related to financial fraud, fraud, tax evasion, in accordance with the norms of the Criminal Code of the Russian Federation.

Responsibilities of the chief accountant

The job description of an accounting employee outlines the range of his direct responsibilities related directly to accounting, reporting of the LLC, compliance with cash and financial discipline, and establishes the degree of responsibility for failure to perform these actions. But, since the chief accountant is a management position, his competence also includes the development of the enterprise’s accounting policy, organization and control of the work of the accounting department and other management functions. The administration of the enterprise can set certain goals and objectives for the chief accountant, as the head of the department, and they must also be reflected in the job description.

Here is an approximate list of the responsibilities of the chief accountant of an LLC that must be recorded on paper.

Organization and implementation of accounting work at the enterprise. The purpose of this function is to ensure complete and reliable information to all interested parties about the financial and economic activities of the company and its financial position.
Development of accounting policies in accordance with current legislation relating to taxation and accounting. Accounting policy is the main accounting document of an enterprise. It must take into account the characteristics and operating conditions of the organization, its structure, scope of activity and other factors.
Formation of a chart of accounts for use in company accounting, creation and approval of primary documentation forms and internal reporting forms.
Implementation of a unified accounting information system, ensuring its compliance with legal requirements, integration with other types of accounting in the enterprise.
Ensuring the timely formation of accounting entries and the correct reflection of completed business transactions in the accounts.
Monitoring the correctness and compliance with the order of execution of primary documents.
Approval of the procedure for carrying out inventory activities.
Ensuring and monitoring compliance with internal rules for processing information, its safety and protection from unauthorized access.
Providing information support for management accounting, generating management reporting and consulting assistance to management in making decisions based on available financial data.
Ensuring timely settlements between the company and the state budget and extra-budgetary funds.
Organization and control of payroll, expenditure of the wage fund.
Conducting audits in departments, checking the compliance of expenses with estimated plans, the validity of writing off shortages.
Responsibility for compliance by all employees of the organization with cash and financial discipline.
Drawing up internal reporting, preparation and timely transmission of tax, accounting and statistical information to the relevant authorities.
Ensuring the storage of accounting documentation and transferring it to the archive.
Participation in the analysis of financial performance of the company, making proposals for budget optimization.
Providing methodological and consulting assistance to enterprise employees on issues related to accounting, reporting, and analysis of the company’s financial data.
Management of accounting employees, organization of their effective activities.

Another point that is important to reflect in the job description is the relationship of the chief accountant with the company’s administration: will he carry out orders only from the head of the company or will he obey his deputies, other management employees, and if so, on what issues. This paragraph should be included in the document to avoid conflict situations and for a clear distribution of powers between employees. The text of the finished instructions must be approved by all persons superior to the chief accountant and submitted to the director for approval.

Our sample job description chief accountant Suitable for medium and large companies where the accounting department consists of several people. We focused on the job responsibilities of the chief accountant related to the management and development of general principles of accounting. Another important nuance of the chief accountant’s job description is the more “detailed” (compared to other job descriptions) section “Rights”.

Job description of the chief accountant

I APPROVED
CEO
Last name I.O. ________________
"________"_____________ ____ G.

1. General Provisions

1.1. The chief accountant belongs to the category of managers.
1.2. The chief accountant is appointed to the position and dismissed by order of the general director of the company.
1.3. The chief accountant reports directly to the general director.
1.4. During the absence of the chief accountant, his rights and responsibilities are transferred to his deputy, in case of his absence - to another official, as announced in the order of the organization.
1.5. A person who meets the following requirements is appointed to the position of chief accountant: higher professional education, experience in financial and accounting work, including in management positions, at least 5 years.
1.6. The chief accountant must know:
- legislation on accounting;
- regulatory materials of higher-level, financial and auditing bodies on the organization of accounting and reporting, as well as those related to the financial and economic activities of the enterprise;
- civil law, financial, tax and economic legislation;
- provisions and instructions for organizing accounting at an enterprise, rules for its maintenance;
- the procedure for processing transactions and organizing document flow for accounting areas;
- forms and procedures for financial settlements;
- methods of economic analysis of the economic and financial activities of an enterprise, identifying on-farm reserves;
- the procedure for acceptance, capitalization, storage and expenditure of funds, inventory and other valuables;
- rules for conducting an inventory of property and liabilities;
- procedure and deadlines for preparing accounting, tax, and statistical reporting.
1.7. The chief accountant is guided in his activities by:
- legislative acts of the Russian Federation;
- The company’s charter, internal labor regulations, and other regulations of the company;
- orders and instructions from management;
- this job description.
1.8. The chief accountant is prohibited from accepting for execution and registration documents on transactions that contradict the law. In case of disagreements between the head of the organization and the chief accountant regarding the implementation of certain business transactions, documents on them can be accepted for execution with a written order from the head of the organization, who bears full responsibility for the consequences of such transactions.

2. Job responsibilities of the chief accountant

The chief accountant performs the following duties:
2.1. Manages the accounting staff of the organization.
2.2. Coordinates the appointment, dismissal and relocation of financially responsible persons of the organization.
2.3. Heads the work on the preparation and adoption of a working chart of accounts, forms of primary accounting documents used to formalize business transactions for which standard forms are not provided, and the development of forms of documents for internal accounting financial statements of the organization.
2.4. Coordinates with the director the directions for spending funds from the organization’s ruble and foreign currency accounts.
2.5. Carries out an economic analysis of the economic and financial activities of the organization based on accounting and reporting data in order to identify intra-economic reserves, prevent losses and unproductive expenses.
2.6. Participates in the preparation of internal control system measures to prevent the formation of shortages and illegal expenditure of funds and inventory items, violations of financial and economic legislation.
2.7. Signs, together with the head of the organization or authorized persons, documents that serve as the basis for the acceptance and issuance of funds and inventory, as well as credit and settlement obligations.
2.8. Monitors compliance with the procedure for preparing primary and accounting documents, calculations and payment obligations of the organization.
2.9. Monitors compliance with established rules and deadlines for conducting an inventory of funds, inventory, fixed assets, settlements and payment obligations.
2.10. Monitors the collection of accounts receivable and repayment of accounts payable on time, and compliance with payment discipline.
2.11. Controls the legality of writing off shortages, receivables and other losses from accounting accounts.
2.12. Organizes timely reflection on accounting accounts of transactions related to the movement of property, liabilities and business transactions.
2.13. Organizes accounting of the organization’s income and expenses, execution of cost estimates, sales of products, performance of work (services), results of the organization’s economic and financial activities.
2.14. Organizes audits of the organization of accounting and reporting, as well as documentary audits in the structural divisions of the organization.
2.15. Ensures the preparation of reliable reporting for the organization based on primary documents and accounting records, and its submission to reporting users within the established time frame.
2.16. Ensures the correct calculation and timely transfer of payments to the federal, regional and local budgets, contributions to state social, medical and pension insurance, and timely settlements with contractors and wages.
2.17. Develops and implements activities aimed at strengthening financial discipline in the organization.

3. Rights of the chief accountant

The chief accountant has the right:
3.1. Establish job responsibilities for employees subordinate to him.
3.2. Establish a mandatory procedure for all departments and services of the organization for documenting transactions and submitting the necessary documents and information to the accounting department. (Lists of officials who are responsible for drawing up primary documents and who are given the right to sign them are agreed upon with the chief accountant.)
3.3. Coordinate the appointments, dismissals and relocations of financially responsible persons.
3.4. Review and endorse contracts and agreements concluded by the organization.
3.5. Demand from heads of departments, and, if necessary, from the head of the organization, to take measures to strengthen the safety of the organization’s property, ensure the correct organization of accounting and control.
3.6. Check in the structural divisions of the organization compliance with the established procedure for acceptance, posting, storage and expenditure of funds, inventory and other valuables.
3.7. Act on behalf of the accounting department of the organization, represent its interests in relations with other structural divisions of the organization and other organizations on financial, economic and other issues.
3.8. Submit proposals for improvement of accounting activities for consideration by the organization's management.

4. Responsibility of the chief accountant

The chief accountant is responsible for:
4.1. For failure to perform and/or untimely, negligent performance of one’s official duties.
4.2. For failure to comply with current instructions, orders and regulations on maintaining trade secrets and confidential information.
4.3. For violation of internal labor regulations, labor discipline, safety and fire safety rules.

– a document that defines the list of duties, rights and responsibilities of specialists in accounting departments.

I CONFIRM:
CEO
LLC "Supplies Wholesale"
Shirokov/Shirokov I.A./
"12" August 2014

Accountant job description

I. General provisions

1.1. This document regulates the following parameters relating to the activities of an accountant: job functions and tasks, working conditions, rights, powers, responsibilities.

1.2. The hiring and dismissal of an accountant occurs through the issuance by the management of the organization of a corresponding order or instruction and is regulated by the legislation of the Russian Federation in the field of labor.

1.3. The accountant's immediate superior is the chief accountant of the organization.

1.4. During the absence of an accountant from the workplace, his functions are transferred to a person who has the necessary knowledge, skills and competence and is appointed in accordance with the procedure established by internal rules.

1.5. Requirements for an accountant: education of at least secondary specialized education, with work experience of at least two years, or higher professional education with work experience of at least six months.

1.6. The accountant must be familiar with:

basics of civil and labor legislation of the Russian Federation;
basics of economics and management;
internal regulations, labor protection rules; fire safety and other types of security at the enterprise;
internal regulations, instructions, orders and other documentation directly related to the activities of the accountant;
organizing the company's accounting workflow;
templates, samples and forms of various forms and documents accepted in the organization, as well as rules for their preparation, systematization and storage;
ways and methods of accounting and tax accounting and reporting.

1.7. An accountant must have:

skills in maintaining and preparing accounting and tax accounting and reporting;
methods of economic analysis of the organization's work;
plans and correspondence of accounting accounts.
skills in working with computers and computing equipment, the Microsoft Office software package, specialized accounting services, as well as all office equipment.

II. Job responsibilities of an accountant

2.1. The duties and responsibilities of an accountant include:

conducting financial and economic transactions, accounting for liabilities and property, including registration of the acquisition and sale of products, items, inventory, etc.;
accounting for cash flows, as well as reflecting processes and operations related to the finances of the enterprise on the organization’s accounting accounts;
working with cash;
registration, acceptance and issuance, as well as control over the movement of primary accounting documentation (invoices, acts, invoices, etc.);
working with banks in which the company's current accounts are opened, including submitting payment orders to the bank, requests and receipt of statements, etc.;
development of forms of accounting documents for registration of various financial and economic transactions, in the absence of their officially approved, mandatory samples;
working with the tax base, calculating taxes and transferring them to budgets of various levels;
calculation and transfer of insurance contributions to extra-budgetary funds (PFR, Social Insurance Fund, Compulsory Medical Insurance Fund);
calculation of salaries and other payments to employees of the organization, incl. social in nature (financial assistance, bonuses, sick leave, vacation pay, business trips, etc.);
preparation of accounting and tax reporting;
regularly informing the immediate supervisor about current processes in accounting, as well as timely reports of all non-standard, complex, controversial situations;
participation in activities to inventory the property and financial condition of the enterprise;
participation in audits, tax and other inspections initiated by both the management of the enterprise and supervisory authorities;
timely familiarization with amendments made by law to the rules of accounting and tax accounting and reporting at enterprises, as well as their application in practice;

III. Rights

3.1. The organization's accountant has the following powers and rights:

make to management reasoned and substantiated written proposals for improving and optimizing the work of both yourself and the enterprise as a whole;
participate in meetings, planning meetings, meetings, discussions and other events directly related to his activities;
improve your professional level, including attending courses, seminars, webinars, conferences, trainings, etc.;
request documents (including archival ones), teaching aids and other materials needed to solve current issues and problems;
make constructive proposals to eliminate violations, errors, and shortcomings identified during the work;
sign documents within his competence;
refuse to perform work functions if there is a threat to life or health.

IV. Responsibility

Disciplinary liability threatens the accountant for the following actions:

4.1. Neglect of performing labor duties, including complete evasion of them.

4.2. Malicious, regular violation of the internal rules established at the enterprise, work and rest regime, discipline, as well as violation of any types of safety and other regulatory regulations.

4.3. Failure to comply with orders and instructions issued by the organization’s management or immediate supervisor.

4.4. Causing (intentional or unintentional) material damage to the company.

4.5. Disclosure of confidential information about the organization.

4.6. All the above points strictly comply with the current legislation of the Russian Federation.

V. Working conditions

5.1. An accountant must obey the company’s internal rules, which detail the conditions of his work.

5.2. If necessary, the accountant may be sent on business trips.

AGREED
Deputy Director for Economic Affairs
LLC "Supplies Wholesale"
Sterkhov/Sterkhov R.A./
"12" August 2014

I have read the instructions:
Simonov Andrey Alexandrovich
Accountant at Supply Wholesale LLC
Passport 2435 No. 453627
Issued by the Department of Internal Affairs of the Leninsky district of Perm
09/14/2012 department code 123-425
Signature Simonov
"17" August 2014

FILES

Why do you need a job description?

This document is of great importance both for the management of the enterprise and for the accountants themselves. It allows the first to competently coordinate and manage the work of subordinates, and the second to clearly understand work functionality and responsibility. In addition, in the event of controversial situations that require resolution in court, the job description can serve as evidence of the presence or absence of guilt on the part of the employee or employer. The more carefully and accurately the requirements for the employee are spelled out, as well as his rights, responsibilities and other points of the job description, the better.

Basic rules for an accountant's job description

There is no unified form for this document, so enterprises can develop an accountant’s job description on their own. Due to the lack of an approved template, at different enterprises employees employed in the same positions may perform slightly different duties, although the main functions are still standard and similar.

The document is divided into four main parts:

"General Provisions"
"Job Responsibilities"
"Rights",
"Responsibility",

but, if desired, the management of the enterprise can add other sections.

The job description is drawn up in one copy, and if there are several accountants in the organization, then its copies are printed in an amount equal to the number of accountants. Each accountant whose functions correspond to the job responsibilities specified in the document must sign it. In the same way, each document must be certified by an employee who is responsible for compliance with the rules and functionality prescribed in the job description and the head of the organization.

Drawing up a job description for an accountant

The upper right part of the document is reserved for approval by the head of the enterprise. Here you should enter his position, name of the organization, last name, first name, patronymic, and also leave a line for signature with mandatory decoding. Then the title of the document is written in the center of the line.

Main part of the instructions

In the first section called "General provisions" you need to enter which category of employees the storekeeper belongs to (specialist, worker, technical staff, etc.), then indicate on the basis of what order the accountant is appointed, to whom he reports and who replaces him, if necessary (there is no need to write specific names here , it is enough to indicate the positions of authorized employees).
The next step is to enter into the document the qualification requirements that the accountant must meet (specialization, education, additional professional training), as well as length of service and work experience, with which the employee can be allowed to perform work functions.

Further in the same section you need to list all the regulations, rules, orders with which the accountant must be familiar: standards and forms of documents accepted in the organization, rules for maintaining accounts and correspondence, organization of accounting document flow, rules on safety, labor protection and internal schedule, etc.

Second section

Second section "Job responsibilities of an accountant" directly concerns the functions that are assigned to the accountant. They may be different at different enterprises, but they should always be described in as much detail as possible. If there are several accountants in an enterprise and they have different functions, you must carefully ensure that there is no duplication in job responsibilities.

Third section

Chapter "Rights" includes the powers vested in an accountant to perform his or her job effectively. Here you can separately indicate his right to interact with the organization’s management and other employees, as well as representatives of other structures if such a need arises. Rights must be spelled out in the same way as responsibilities - accurately and clearly.

Fourth section

In chapter "Responsibility" specific violations of the accountant are established, for which internal sanctions and penalties are provided. In one of the paragraphs, it is necessary to indicate that the applied measures comply with the framework of the law and the Labor Code of the Russian Federation.

Fifth section

The last section of the job description includes: "Working conditions"- in particular, how they are determined (for example, internal labor regulations), as well as any features, if any.

Finally, the document must be agreed upon with the employee who is responsible for compliance with the rules and regulations prescribed in the accountant’s job description (this may be the immediate supervisor, the head of the human resources department, etc.). Here you need to enter his position, name of the organization, last name, first name, patronymic, as well as put a signature and be sure to decipher it.

Please indicate below accountant details:

his last name, first name, patronymic (in full),
Name of the organization,
passport details,
signature,
date of familiarization with the document.

There is no need to put a stamp on the job description.