The position of the leading accountant raises various interpretations. All due to the fact that in the new professional industry by profession is mentioned 5 and 6 levels. This, respectively, "Accountant" and "Chief Accountant". Therefore, the question arises: who is this - the lead accountant?
Who is that?
The employer has the right to provide for the position of leading accountant. At a large enterprise, this specialist is headed by one of the directions of the financial department or accounting. In budget institutions, the lead accountant is headed by the Financial and Material Department, the settlement department and others . Accounting in state organizations is based on laws on the device of budgetary institutions, strict compliance with the instructions. It means that the work of accounting has the specifics of budgetary institutions. These are organizations of education, health care, culture.
In the children's educational institution (DOU), the accountant is employed taking into account the requirements of the professor, which establishes education, experience, main labor functions, the obligations of the applicant. The lead accountant should know and comply with the rules for labor protection, TB and fire safety on the fixed plot . For a period of vacation, temporary disability, the work of the leading accountant is performed by a specialist who is instructed, taking into account the requirements of the professor and the instructions for the post.
Financial work in budgetary organizations is enshrined by law and tightly regulated.
Responsibilities
At large enterprises with a large number of employees working employees, the separation of accounting for departments allows you to optimize and structure work, clearly divide the labor functions and employee responsibility for each site of accounting. Functions, the responsibilities of the leading accountant are written in the instructions on the position, which is drawn up by management.
A brief list of functions of the leading specialist:
- planning and paying taxes in various budgets, funds, payments in banks;
- makes the calculation of fixed assets, material values, production costs and sales of products;
- Financial analysis, budget drawing;
- produces operations on the expenditure of the enterprise;
- Calculated for the supply of equipment and with customers of products;
- It works on the creation of new bills of accounts, the creation of new documents for which there are no typical samples;
- prepares information for the guidance on the activities of its accounting department, it works on annual and quarterly reports;
- is responsible for the storage of accounting documents, transfers them to the archive;
- working on an inventory and write-off;
- Takes reports from accountable persons on expending funds for economic needs.
Expand the number of functions is right only immediate supervisor.
The employer in the job instruction independently highlights the composition of the functions of the leading accountant. At the same time, it is guided by the peculiarities of the production, the size of the organization, the requirements of the professional standard.
What is different from the usual and senior accountant?
The selection of applicants and appointment to the post of lead an accountant is engaged in the management of the enterprise, organization. This accounting worker obeys the chief accountant or his deputy . An accountant and a senior accountant takes a job and dismisses the chief. This is the main thing than the most distinguished specialist from ordinary employees.
The lead accountant is a specialist appointed to several accounting sites at the same time. He coordinates the work of the younger and senior accountants that have a narrower specialization and perform less important work. He advises employees of its department for the Tax Code of the Russian Federation concerning the work of the enterprise, changes in accounting legislation.
Within its competence, controls and is responsible for the work of subordinate employees.
Qualification requirements
The new professional standard of an accountant, developed and adopted by the Ministry of Labor and Social Protection of the Russian Federation in 2019, does not require that all organizations in the work are guided by this document. A commercial organization can nominate qualifying requirements without complying with the professor. An indicated list of organizations that should take into account the requirements of the trade law. These include budgetary institutions. The management of budgetary organizations can be punished if the requirements of the professor in the work of accounting are not complied.
This document is clearly regulated:
- labor functions;
- characteristics of these functions;
- Qualification requirements for an accountant that performs this function;
- Characteristics of vocational education and additional preparation of the main accountants, accountants of the 2nd and 1st category;
- Necessary skills, knowledge for each function in accounting.
And although the responsibilities of the leading accountant in Professandard are not specified - this is a specialist of the highest category. His professional knowledge and skills must comply with the qualification requirements of the chief accountant.
According to the law "On accounting in the Russian Federation", consider:
- Diploma on the special education of the applicant;
- practical experience in the specialty;
- No criminal record over the years of work by profession.
The new standard has increased recommendations for the formation and experience of work. The qualification of the leading accountant must correspond to the 6th level according to the requirements of the professional.
- This is a higher special education, the profession "Accounting and Audit", 3 years of work experience as a leader from the last 5 years of work on this specialty.
- If a special education at the bachelor level, the work of the chief of the chief must be at least 5 years.
- With an unprofinal higher education, additional retraining is required by the profession of an accountant.
- For workers who have only secondary special education, you need experience in accounting. It must be 7 years or more.
- Professandard requires constant advanced training. A specific figure - 120 hours of advanced training in total over the past 3 years of work in accounting.
Clearly specifically stipulated in the professional standard for knowledge of computer programs, the ability to develop tax reporting, to determine the risk of corruption and prevent this risk.
Rights and responsibility for the job description
The job description is a basic document that defines the functions, rights and responsibility of the employee.
Leading specialist has the right:
- Get acquainted with management solutions by attitude to his professional duties;
- Improve work methods , submit them to management;
- inform about arising problems and propose methodologies to eliminate them;
- Receive information and documentation necessary in work.
The responsibility of each employee is negotiated in the official instructions and the employment contract. The amount of responsibility is stipulated for poor performance of duties, for violations as a result of professional activities, for financial damage caused by the enterprise, organization. Responsibility comes on TC, Criminal Code of the Russian Federation. Perhaps administrative punishment.
The accountant that made a mistake in the work bears material responsibility if a material liability agreement was concluded. Reimburses the damage to the enterprise within the limits stipulated by the employment contract . Such right is provided for in the TK RF. At the same time, the employee cannot be punished for missed benefits or for insufficient interest on loans. In some cases, a penalty is imposed for late reporting.
Damage caused by criminal activities is reimbursed by the court decision. Responsibility may come after dismissal . For the TK RF, you can put forward a claim for damages within 1 year. At the same time, the management of the organization should be proved that the emergence of damage occurred as a result of the employee's activities.
To prevent critical consequences, you need a periodic audit of an accountant. When taking a job, it is important not to be mistaken with the choice of a specialist.
