What are the duties of an accountant
What are the duties of an accountant
Accountant job duties directlydepend on the type of activity of the company and its organizational structure. They are prescribed in the job description, taking into account the specific features of the site, which is to be conducted by a specialist.
In the standard job descriptions are registeredbasic provisions that can be taken as a basis. But the job responsibilities of the accountant must be compiled and approved taking into account the characteristics of the organization. Accounting at the enterprise is a whole complex of duties. They may consist of the full accounting of business transactions, liabilities and property or may be limited to the escort of a particular section. It all depends on the scale of the company.
Accountant duties in numerous organizations
In large companies, work is acceptedan accountant who separately maintains a fixed asset account. For a piece of goods and materials can meet another specialist. Separately, there may be costs for production, settlements with suppliers and customers, payroll to employees, etc. Strict financial discipline and lean use of resources is one of the important issues in any organization. In the development of these activities, the accountant takes an active part. In many organizations, a separate accountant is accepted to work for the reception of primary documentation. He keeps records and control over incoming and outgoing orders, invoices, etc. In accounting programs, he draws up invoices, powers of attorney and other primary documents. On the accounts of accounting, the employee must correctly reflect all operations for the movement of basic and cash assets, material values. Otherwise, at the end of the year to reduce the debit with the loan will not work. In some organizations, the calculation of the cost of production is also taken by an individual. Here it is necessary to analyze and identify the causes of unproductive expenses and to prevent losses of the enterprise in the future. A lot of work for the accountant is conducted on the calculation of taxes, calculation of insurance premiums to off-budget funds, work with the bank, settlements with staff, deduction of funds to stimulate workers to achieve higher rates. A systematic inventory of commodities and cash is also included in the direct duties of an accountant. And of course, as an employee who is responsible for the economic activities of the enterprise, takes part in conducting an economic analysis of the organization. This is done on the basis of accounting and reporting data in order to save the economy and identify the company's on-farm reserves. Accountant duties in small firms
While in a few companiesThe accountant: - compiles the annual balance sheet, keeps all the accounts and is responsible for their timely delivery, - develops the accounting policy of the company, - leaves and processes the primary accounting documents. If the firm has recently opened, it is important that the accounting is initially correct.