We can safely say that the financial well-being of any company or individual entrepreneur largely depends on how the job description of the chief accountant of an LLC is drawn up in 2019, and whether it complies with the professional standard of this specialty. After all, the more precisely the responsibilities of the chief accountant are defined, the better business processes can be streamlined. Therefore, let us pay special attention to this document and provide a sample job description for the chief accountant of an LLC. It can be used even if the accountant in the LLC is singular.
Key document
No one doubts that the chief accountant is the third person in the company after the manager and his deputy (deputies). All accounting issues rest on his shoulders. Among them, in particular:
- development of accounting policies;
- accounting;
- compiling a complete document on time financial statements;
- questions tax accounting and reporting.
All this means that the requirements that the law (and subsequently management) impose on the chief accountant must be reflected in the official responsibilities of this person. Namely, in the job description of the chief accountant of an organization (LLC).
This is a special internal document that management must approve by decree. Its presence not only keeps the chief accountant on his toes and forces him to work actively, but can also serve as a good reason to terminate the contract with this specialist. This procedure is the same both for the job description of the chief accountant of an LLC and for the job description of the chief accountant of an institution ( budgetary institution).
Next, you can download a sample job description for a chief accountant in the form of its main structural elements. It is as close as possible to the professional standard of this profession.
You can also edit the downloaded sample to suit your needs and approve it.
EXAMPLE
Shirokova got a job as chief accountant at PJSC Guru after January 1, 2019. Consequently, the following requirements are prescribed for it in the Accounting Law (Part 4, Article 7):
- graduate from university;
- have work experience in the accounting field - from the last three years;
- there must be no unexpunged or outstanding conviction for economic acts.
This means that the employer must include these provisions in the job description of the chief accountant in 2019.
It is interesting that the Accounting Law says nothing about the skills and knowledge of the chief accountant. Consequently, what is written about this in the professional standard can be ignored and is not necessarily included in the job description of the chief accountant.
Let us note that any company has the right to rely on the professional standard “Accountant” when developing its requirements for the chief accountant in terms of experience, skills, abilities, etc. There are no restrictions in this regard in the legislation.
It should be noted that the practical application of the professional standard “Accountant” raises many questions. The main thing is when you can and when you need to use it. The Ministry of Labor periodically tries to resolve controversial issues.
Job Description Sections
As a rule, a job description consists of the following sections:
- general provisions;
- qualification requirements;
- job responsibilities;
- rights;
- responsibility.
Job Description Objectives
Job description performs a number of tasks, including:
- helps avoid duplication of employee functions;
- determines those responsible for performing specific duties;
- facilitates the selection of candidates for vacant position;
- provides control over employee performance
General provisions
IN general provisions indicate who appoints the chief accountant, to whom the chief accountant reports, as well as the person who replaces the chief accountant in the event of temporary disability, vacation, etc.
Qualification requirements
In the “Qualification Requirements” section, write down what requirements for education, work experience, knowledge and skills the company imposes on the chief accountant. Don't forget about professional standard“Accountant” (approved by the Ministry of Labor of Russia dated December 22, 2014 No. 1061n).
Job responsibilities
In this section, describe the responsibilities that must be performed by the chief accountant. Including the organization of accounting and tax accounting.
Rights
The “Rights” section consists of descriptions of decisions that the chief accountant can make independently, and which must be agreed upon with senior management. It is also worth noting the procedure for interaction between the chief accountant and employees of the accounting department and other departments.
Chief Accountant refers to TOP management and is actually the second person of the company after the general director. The employer must protect himself and clearly delineate the requirements for the position, the job responsibilities of the chief accountant, his rights and responsibilities. A correctly drawn up job description for the chief accountant will help him with this.
From the article you will learn:
How to write job descriptions for a chief accountant
Download documents on the topic:
The job description of the chief accountant in 2017 will help the employer in the following cases:
- refuse to hire a candidate who does not meet the requirements for the position;
- prove the legality of applying a disciplinary sanction for non-fulfillment or improper execution job responsibilities chief accountant;
- confirm that the employee has gone beyond his authority;
- avoid a fine from labor inspection for failure to indicate the labor function in the employment contract;
- win a legal dispute.
An example from judicial practice.
The employer imposed a disciplinary sanction on the employee for improper performance labor responsibilities. But the plaintiff considered the application of disciplinary sanctions illegal,since he did not allow improper performance of his official duties. The violations indicated in the certificate drawn up based on the results of the audit do not concern the accounting department.
From the materials of the court case it follows that by order of the director, a disciplinary sanction was applied to the employee in the form of a reprimand for improper performance of official duties. They are recorded in paragraphs 2 and 4 of section 11Job description of the chief accountantdated October 16, 2012. The employee did not ensure control over the legality, timeliness and correctness of paperwork, as well as the quarterly inventory of accounts and settlements with organizations. In addition, the chief accountant violated paragraph 14 of the instructions, since according to the results of the audit of financial and economic activities carried out financial management administration of the Sukhobuzimsky district on March 23, 2016, violations were discovered. Namely:
- funds for the goods were not transferred in accordance with the contract, specification, or invoice (clause 2 of the certificate);
- the inventory of fixed assets was carried out formally;
- there was no correspondence between payment documents and actually available equipment, and so on.
During the trial, the court concluded that the application of disciplinary sanctions was lawful. The court had sufficient grounds to prove thatjob responsibilities of chief accountantwere performed improperly. Thus, the plaintiff’s claims were denied (appeal ruling of the Krasnoyarsk Regional Court dated October 26, 2016 in case No. 33-14578/2016).
Important! The employee must be familiar with the instructions for signature. Otherwise, the employee is not responsible for failure to comply with the requirements of the document.
Job descriptions (including those for the position of chief accountant) do not have a unified form. They are approved by the head of the organization or other authorized person. A sample document format is shown in Figure 1.
Figure 1. Job description of the chief accountant: sample
Download in.doc
Download in.doc
During development job description The chief accountant needs to pay attention to the professional standard approved by Order of the Ministry of Labor of Russia dated December 22, 2014 No. 1061n. It is necessary to apply the professional standard “Accountant” if the employee’s qualifications include: Labor Code or other regulations The Russian Federation has established certain requirements (Article 195.3 of the Labor Code of the Russian Federation). Based on this, the professional standard is mandatory for chief accountants of a number of organizations. Thus, the qualification requirements are established by Law dated December 6, 2011 No. 402-FZ for chief accountants:
public JSC;
insurance organizations and non-state pension funds;
Other employers have the right, but are not obliged, to be guided by the requirements of the professional standard.
Job responsibilities of the chief accountant
The job description of the chief accountant is standard, but may still differ depending on the specific details of the company. For example, in practice there are often situations when in a small organization, the chief accountant, among other things, performs the duties of maintaining personnel records or maintaining the cash register.
The main job responsibilities of the chief accountant include the following.
Preparation of financial statements:
- organization, planning, coordination, control of the process of generating information in the system accounting;
- ensuring the submission of financial statements to deadlines;
- formation and verification of the correctness of the formation of numerical indicators of reports included in the financial statements;
- preparation of explanations for the balance sheet and financial statements financial results;
- ensuring the signing of the financial statements by the head of the economic entity;
- provision of necessary accounting documents during internal and external audits (audits, tax and other audits), preparation of relevant documents on disagreements based on audit results (audits, tax and other audits);
- ensuring the safety of financial statements before they are transferred to the archive;
- organizing the transfer of financial statements to the archive in a timely manner.
Internal control of accounting and preparation of financial statements.
- organization and implementation internal control maintaining accounting records and preparing financial statements;
- checking the validity of primary accounting documents;
- monitoring compliance with internal control procedures for accounting and preparation of financial statements;
- preparation and presentation of reports on the state of internal control of an economic entity, organization of their storage and transfer to the archive within the established time frame.
Tax accounting and preparation of tax reporting, tax planning.
Management of the activities of accounting employees.
Job description of chief accountant: sample
As already noted, the sample job description of the chief accountant can be compiled on the basis of a professional standard. The job description of the chief accountant in 2017, as a rule, consists of the sections indicated in Table 1.
Table 1. What sections do job descriptions consist of?
|
Chapter |
Description |
|
General provisions |
This section regulates general issues regarding labor activity, namely:
|
|
This section describes the requirements for the position:
This section of the chief accountant’s job description must comply with the requirements of the professional standard “Accountant” |
|
|
Job responsibilities |
This section lists the functions and responsibilities of the employee that he must perform |
|
This section provides the employee’s powers |
|
|
Responsibility |
This section specifies the limits of employee responsibility |
We examined the procedure for regulating the labor function of the chief accountant. Approve job descriptions for yourself (the company), and not for the inspection bodies, since this document primarily protects the rights of the employer.
Job description and its contents
A job description is an internal administrative document, the main purpose of which is to indicate the powers, responsibilities, and duties for a specific position.
A properly executed document allows you to:
- rationally distribute among employees functional responsibilities and thereby increase their interaction with each other;
- establish specific rights and responsibilities for a specific position;
- increase the personal responsibility of each employee;
- bring to the attention of each employee the required level of actions expected from him, as well as the criteria by which the results of his work will be assessed.
In addition to the above, if necessary, a job description can serve as evidence of the existence of an employment relationship.
There are no provisions in labor legislation obliging the execution of this document. However, the preparation of this document is recommended for the purpose of dividing powers between employees, as well as identifying responsible persons.
When developing job descriptions, you must be guided by:
- The area of activity of the enterprise, business plans, etc.
- Internal documents of the organization (regulations on structural divisions, departments, etc.).
- Labor legislation of the Russian Federation and other laws for certain positions. For example, when drawing up instructions for an accountant, special attention should be paid to the Law “On Accounting” dated December 6, 2011 No. 402-FZ.
- Unified Classification Directory (USC).
- Unified Tariff Classification Reference Book (ECTS).
- Professional standards.
The procedure for drawing up a job description for a chief accountant
Since there are no clear rules governing the need to draw up a job description, there are no clear rules establishing this procedure.
However, in current practice several steps can be distinguished:
- This document is drawn up upon hiring and handed over to the hired employee simultaneously with the employment contract.
- The instructions are drawn up for each position in accordance with the staffing table and are impersonal in nature.
- When preparing the document, it is advisable to involve the heads of those divisions or departments in which the citizen is planned to be employed.
- The instruction must have a clear and concise structure, since its main purpose is to reflect information regarding the goals, objectives, and powers of an individual employee.
- This document is approved by the head of the enterprise.
It is mandatory to use professional standards for those positions for which the qualification requirements are established by special regulations, for example judges, teachers, lawyers. You can read about this in the article “Mandatory professional standards since 2017”.
Sample job description for chief accountant of LLC
Unified form This document also does not exist, and each employer has the right to independently develop the form, approve and make changes.
When drawing up instructions for the chief accountant of an LLC in 2018 - 2019, you should be guided by:
- Law “On Accounting” dated December 6, 2011 No. 402-FZ.
- Professional standard approved by the order of the Ministry of Labor of Russia “On approval of the professional standard “Accountant”” dated December 22, 2014 No. 1061n (registered with the Ministry of Justice of Russia on January 23, 2015 under No. 35697).
We list the main provisions that the job description of the chief accountant of an LLC should contain:
- Name of the enterprise, name of the structural unit.
- Personal data of the manager, his signature, date of compilation and seal.
- Information about the organization.
- Documents in accordance with which the document was developed.
- General information, including the requirements for a person holding this position, a list of necessary knowledge.
- Job responsibilities.
- Rights of the chief accountant.
- Responsibility for the work performed.
- Signature of the person appointed to the position of chief accountant confirming that he/she has read the instructions, as well as the date.
The job description of the chief accountant of an LLC is a document containing the main responsibilities that the chief accountant of an LLC must perform, as well as a list of rights and responsibilities. There is no unified form for this document, so it is drawn up in free form and approved by the head of the enterprise.
Since July 1, 2016, the professional standard “Accountant” has been in effect. It is mandatory for chief accountants of PJSCs, but LLCs may not apply it. In the article we will tell you how to draw up a job description for a chief accountant in 2018, what to look for when specifying the requirements for an employee’s qualifications, and also provide samples that will help avoid difficulties when drawing up a job description.
Form and content of the job description of the chief accountant
There is no unified form of job description. Therefore, the company develops the form independently.
The job description can be issued as an annex to the employment contract or as a separate document. Such clarifications were provided by the Ministry of Labor in letter dated October 31, 2007 No. 4412-6.
Job Description Sections
As a rule, a job description consists of the following sections:
- general provisions;
- qualification requirements;
- job responsibilities;
- rights;
- responsibility.
Job Description Objectives
The job description performs a number of tasks, including:
- helps avoid duplication of employee functions;
- determines those responsible for performing specific duties;
- facilitates the selection of candidates for vacant positions;
- ensures monitoring of employee performance;
How to write a job description for a chief accountant in 2018
In the general provisions, indicate who appoints the chief accountant, to whom the chief accountant reports, as well as the person who replaces the chief accountant in the event of temporary disability, vacation, etc.
Qualification requirements
In the “Qualification Requirements” section, you need to specify what requirements for education, work experience, knowledge and skills the company imposes on the chief accountant. Do not forget about the professional standard “Accountant” (approved by the Ministry of Labor of Russia dated December 22, 2014 No. 1061n). It will help you draw up a list of requirements for the employee’s experience and skills.
For more information about in which cases the professional standard is mandatory, see the article “Professional standard of an accountant from July 1, 2016”.
Job responsibilities
In this section, detail the responsibilities that the chief accountant must perform. Including the organization of accounting and tax accounting.
Rights
The “Rights” section consists of descriptions of decisions that the chief accountant can make independently, and which must be agreed upon with senior management. It is also worth noting the procedure for interaction between the chief accountant and employees of the accounting department and other departments.
Responsibility
The section indicates the area of responsibility of the chief accountant when performing job duties. It is necessary to state that the chief accountant, as an official, bears responsibility within the framework of the administrative, criminal and civil legislation of the Russian Federation.
To develop instructions, use finished sample, which we provided at the end of the article.
How to change the job description of the chief accountant
If changes to the job description will affect material conditions employment contract, the employee’s consent must be obtained. Such amendments cannot be made unilaterally (Part 2 of Article 57, Articles 60, 72 of the Labor Code of the Russian Federation).
If amendments to the instructions are of a technical nature and do not generally change the functional responsibilities of the chief accountant, his consent to the change is not required (part 1 of article 15, part 2 of article 57, part 2 of article 195.1 of the Labor Code of the Russian Federation).
Change the job description by order in free form. After this, you can issue instructions in new edition. Or you can draw up a document “Changes to the job description.” In this document, it is necessary to indicate which points need to be applied in the new edition, and provide current wording.
The new edition of the job description or changes to it is approved by the head of the company. The chief accountant must be familiarized with the new document for signature (Part 2 of Article 22 of the Labor Code of the Russian Federation).
Job description for chief accountant: sample 2018
|
Job Description of the Chief Accountant I APPROVED CEO " " _______________ 2018
1.1 The chief accountant is appointed to the position and dismissed by order of the General Director of the company; 1.2 The chief accountant reports directly to CEO, but at the same time the Chief Accountant coordinates his work on certain issues with Financial Director companies; 1.3 All accounting employees, without exception, report to the Chief Accountant; 1.4 Acceptance and delivery of cases upon appointment and dismissal of the Chief Accountant are formalized by the Acceptance and Transfer Certificate of cases after an inventory of property and liabilities; 1.5 During the absence of the Chief Accountant, his rights and responsibilities are temporarily assigned to the Deputy Chief Accountant. 2. Qualification requirements The chief accountant must know:
3. Job responsibilities The chief accountant performs the following duties:
4.1 The chief accountant has the right to establish a procedure and deadlines for documenting transactions and submitting them to the accounting department that is mandatory for all divisions of the organization necessary documents and information; 4.2 The chief accountant has the right to distribute responsibilities among accounting employees, draw up their job descriptions, and monitor the execution of tasks assigned to the accounting employee; 4.3 The chief accountant has the right to make proposals to reward accounting employees who have distinguished themselves in solving issues within their competence; 4.4 Prepare proposals to punish accounting employees for failure to perform and improper performance of official duties, resulting in omissions in accounting or losses. 5. RESPONSIBILITY 5.1 The chief accountant is responsible for compliance with labor discipline personally and by accounting employees; 5.2 For improper performance or failure to fulfill his job duties provided for in this job description, the Chief Accountant is responsible within the limits determined by the current labor legislation of the Russian Federation; 5.3 For offenses committed in the course of his activities, the Chief Accountant is responsible within the limits determined by the current administrative, criminal and civil legislation of the Russian Federation. The job description was developed in accordance with the order of the head of the organization dated "" _____________ 2018 No. ___. AGREED Head of HR Department ________________ Full name " " _____________ 2018 I have read these instructions. Chief accountant ________________ Full name " " _____________ 2018 |
By order of the head of administration
JOB DESCRIPTION
Chief accountant Sosnovskoye rural settlement
Zubovo-Polyansky municipal district of the Republic of Mordovia.
1.1. The chief accountant of the administration of Sosnovsky rural settlement is official, municipal employees. Appointed to and dismissed by the head of the administration of the Sosnovsky rural settlement.1.2. The chief accountant of the administration is subordinate and accountable
directly to the head of the Sosnovskoye rural settlement.
1.3. A person is appointed to the position of Chief Accountant of the Administration
which usually has higher education and experience in financial and accounting work, including leadership positions, at least 3 years, or secondary specialized education and experience in financial and accounting work, including in management positions, at least 5 years
1.4. The chief accountant of the administration in his activities is guided by:
Constitution Russian Federation, Federal constitutional laws incl. Budget and Tax Codes;
Legislation on accounting;
Resolutions and orders of the head of the Republic of Mordovia, Zubovo-Polyansky municipal district;
Charter of Sosnovsky rural settlement;
- Regulations on commissions for compliance with official requirements
behavior of municipal employees and settlement conflict of interest;
- Resolutions and orders of the head of the Sosnovsky rural settlement;Internal labor regulations;
These instructions.
2. Chief accountant of the administration Sosnovskoye rural settlement must know:
Resolutions, orders, orders, other guiding, methodological and regulatory materials of higher, financial and control and audit bodies on the organization of accounting and reporting, as well as those relating to the economic and financial activities of budgetary organizations;
Financial, tax and economic legislation;
Structure municipality, strategy and prospects for its development;
The procedure for processing transactions and organizing document flow;
Forms and procedure 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 settlements with debtors and creditors;
Conditions for taxation of legal entities and individuals;
Rules for conducting inventories of funds and inventory items;
The procedure and timing for drawing up balance sheets and reporting;
Rules for conducting inspections and documentary audits;
Modern computer technology and the possibilities of their use for performing accounting and computing work and analyzing the financial activities of the administration.
Economics, labor organization and management;
Labor legislation;
Labor protection rules and regulations.
3. Responsibilities of the Chief Accountant of the centralized accounting department of the Sosnovsky rural settlement administration.
Chief Accountant:
Organizes accounting economic and financial activities and control over the use of material, labor and financial resources, safety of property of the administration.
Forms accounting policies in accordance with accounting legislation, based on the structure and characteristics of the administration, the need to ensure its financial stability.
Prepares calculations for the settlement's draft budget.
Together with the manager, he draws up draft cost estimates and calculations for them and participates in the consideration of these estimates by the Council of Deputies of the settlement.
Takes into account changes made to the budget and cost estimates of budgetary institutions according to the decisions of the Council of Deputies of the Sosnovsky rural settlement.
Maintains accounting records, execution of cost estimates of budgetary institutions, budget income and expenses, special funds, as well as inventory items in accordance with instructions and methodological instructions Ministry of Finance of the Russian Federation and the Republic of Mordovia.
Performs accruals and payments on time wages employees of budgetary institutions and the administration of the Sosnovsky rural settlement, as well as the correct withholding of taxes from the salaries of regular and non-staff (non-payroll) personnel and the timely transfer of withheld amounts to the budget.
Conducts calculations that arise in the process of executing cost estimates of budgetary institutions with accountable persons, organizations, institutions and individuals.
Checks the legality of documents. Receipts for accounting, correctness and timeliness of their registration, compliance of expenses with approved appropriations.
Provides rational organization accounting and reporting, based on 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 submission of complete and reliable accounting information on the activities of the administration, income and expenses, as well as the development and implementation of measures aimed at strengthening financial discipline;
Organizes accounting of property, liabilities and business transactions, incoming fixed assets, inventory and cash, timely reflection in the accounting accounts of transactions related to their movement, execution of cost estimates, performance of work (services), financial, settlement and credit transactions ;
Ensures the legality, timeliness and correctness of document execution, drawing up economically sound reports and calculations.
Takes measures to prevent shortages, illegal spending of funds and inventory, violations of financial and economic legislation;
Interacts with banks;
Conducts work to ensure strict compliance with staff, financial and cash discipline, estimates of administrative, economic and other expenses, the legality of writing off shortages, accounts receivable from accounting accounts, the safety of accounting documents and accounting registers, cost estimates of budgetary institutions and settlements to them, legislative, instructional materials and other documents, execution and submission of them to in the prescribed manner to the archive;
Ensures the preparation of balance sheets and operational summary reports on income and expenditures of funds, on the use of the budget, other accounting and statistical reporting, and their submission in the prescribed manner to the relevant authorities;
Provides methodological assistance to employees of the administration and departments on issues of accounting, control, reporting and economic analysis;
Manages accounting staff;
4. The chief accountant of the administration has the right:
4.1. Gets acquainted with the documents establishing his rights and obligationsaccording to the replacement main position municipal service, criteria for assessing the quality of performance of official duties and conditions for promotion;
4.2. To sign individual species documents within its competence.
4.3. Attend meetings of administration commissions, meetings held in pursuance of controlled documents and on other issues within their jurisdiction, sessions of the Council of Deputies;
Make comments, return incorrectly completed documents for correction;
Request information from executors (written and orally) about the progress of execution of documents
4.4. Represent the interests of the administration in relations with all its structural divisions, other organizations on issues within the competence of the accounting department;
4.5. Submit for consideration the head of the administration, the Council of Deputies, proposals for improving the activities of the administration, proposals for appointment, transfer, dismissal, promotion and bringing to disciplinary and financial liability accounting workers;
5. The chief accountant of the administration is responsible for:
For failure to fulfill or improper performance of their duties provided for in these instructions - in accordance with current labor legislation;
For offenses committed during the period of its activities - in accordance with current civil, administrative and criminal legislation;
For causing material damage in accordance with current legislation;
The job description was developed in accordance with No. 25-FZ of March 2, 2007.” ABOUT municipal service in the Russian Federation”, 131- Federal Law “On general principles organizations local government In Russian federation",
Based on the Charter of the Sosnovsky rural settlement of the Zubovo-Polyansky municipal district of the Republic of Mordovia, the Decision of the session of the Council of Deputies of the Sosnovsky rural settlement of the Zubovo-Polyansky municipal district of the Republic of Mordovia No. 3
From 29.07. 2011
I have read the job description:_________________________________
