What items does the job description of a materials accountant include?

Establishing document

Responsibilities, like rights, cannot be unreasonable. When an enterprise hires an employee, it issues him a document called a job description. According to its provisions, the employee is obliged to organize his work activities. If we consider the work of an accountant, then the job description, regardless of the area of accounting, contains the following information:

general provisions;
employee rights;
responsibilities of an accountant (on materials, OS, wages);
material liability.

The document is signed by the head of the department, the newly hired employee and the main person in the legal department of the enterprise. By certifying his agreement with the working conditions, the accountant must fulfill his duties and bear financial responsibility for shortcomings. In addition, if violations of the law are detected, the specialist may be brought to administrative or criminal liability.

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Job description for material desk accountant

An accountant-materialist, whose duties are limited to accounting for the movement of goods and materials in an enterprise, is required to read the job description and sign it before applying for a job and performing the necessary actions. It is on the basis of this document that the employee will work at the enterprise as a financial accountant, and therefore must clearly understand his functions, responsibilities and rights.

The job description clearly and fully discloses the information for this position, including:

general provisions for this work;
job responsibilities of a material group accountant;
qualification requirements for an accountant;
employee rights when performing work;
liability for non-compliance with legislation and local regulations of the enterprise.

The job description can be developed on the basis of the Professional Standard “Accountant” and the Unified Qualification Directory, which indicate the responsibilities of an accountant of inventory and materials when performing job functions. Moreover, if a group of financial accountants works at an enterprise, their duties must be identical, as well as functions, rights, and responsibilities, since they are employees belonging to the same group of specialists.

Qualification Requirements

The responsibilities of an accountant for materials of a budgetary institution or commercial enterprise begin with meeting the necessary qualification requirements. Material desk specialist is a fairly serious position. To maintain high-quality accounting in this area of the financial activity of an enterprise, an accountant will need work experience and an appropriate level of education. Most employers agree to hire a material accounting specialist with a secondary specialized or higher economic education for the position.

However, the main requirement for the candidate is work experience as an accountant in any or chosen field. Typically this period is 3 years. During this time, the specialist manages to acquire the necessary experience for work. As confirmation, the employer sends a request to the applicant’s former boss or relies on entries in the work book.

Rights

The accountant of the material table has the right:

3.1. to all social guarantees provided for by law;

3.2. demand from the management of the enterprise assistance in the performance of their professional duties and the exercise of rights;

3.3. demand the creation of conditions for the performance of professional duties, including the provision of the necessary equipment, inventory, a workplace that complies with sanitary and hygienic rules and regulations, etc.;

3.4. to pay additional expenses for medical, social and professional rehabilitation in cases of health damage due to an industrial accident and occupational disease;

3.5. get acquainted with draft decisions of the enterprise management concerning its activities;

3.6. submit proposals for improvement of the organization and methods of work performed by the enterprise management for consideration;

3.7. request personally or on behalf of the immediate supervisor documents, materials, tools, etc., necessary to perform their official duties;

3.8. improve your professional qualifications;

3.9. other rights provided for by labor legislation.

Knowledge is power?

The duties of a materials accountant would be impossible without a certain amount of knowledge. The profession requires constant training: legislation is amended annually, or even more often. The requirements for accounting are also being actively improved, which an accountant should undoubtedly be sincerely interested in in order to improve their own qualifications. A job description establishing the responsibilities of a materials accountant in a budget or a commercial enterprise first of all contains the “Must know” clause.

What knowledge do you need to have to cope with inventory accounting? Let us list the main requirements. A materials (or OS) accountant must have up-to-date knowledge of:

legislative acts, regulations, orders and other documents regulating the organization of asset accounting and reporting;
methods and forms of accounting in commercial enterprises or budgetary institutions;
chart of accounts and rules for its use for materials accounting (OS);
the procedure for registration and reflection on the accounts of the arrival of materials (OS) and their release (write-off);
methods of analyzing the economic and financial activities of a legal entity or budgetary institution;
organization of document flow in the materials accounting area (MS);
procedure for document audits;
provisions of financial, economic and labor legislation.

The employer has the right to add to the list of requirements for the accountant’s knowledge of maintaining inventory records.

Job responsibilities

The material desk accountant performs the following job responsibilities:

2.1. In accordance with the current regulations and instructions, carries out planned and on special assignments documentary audits of the economic and financial activities of enterprises for maintaining accounting records of property, liabilities and business transactions, as well as their divisions that are on an independent balance sheet.

2.2. Timely prepares the results of the audit and submits them to the appropriate authorities to take the necessary measures.

2.3. Gives prompt instructions to the managers of the audited facility to eliminate identified violations and shortcomings, and to conduct control checks of the work performed.

2.4. Monitors the accuracy of accounting for incoming fixed assets, inventory and cash, the timely reflection in accounting accounts of transactions related to their movement, the correct consumption of materials, fuel, electricity, cash, compliance with cost estimates, the procedure for drawing up reports based on primary documents , as well as the organization of inventory and accounting in the divisions of the enterprise, as well as compliance with the deadlines for the transfer of taxes and fees and the payment of wages.

2.5. Prepares advance reports, receipts and expenditure documents.

2.6. Compiles a purchase book and a sales book.

2.7. Participates in the development and implementation of measures aimed at increasing the efficiency of use of financial resources, strengthening control over the economic and financial activities of the enterprise, ensuring the safety of the enterprise's property and the correct organization of accounting.

2.8. Takes the necessary measures to use modern technical means in work.

2.9. Monitors the activities of enterprise employees on issues of accounting and reporting.

2.10. Conducts settlements with suppliers and customers.

2.11. Conducts reconciliation of payments with suppliers.

2.12. Interacts with warehouse employees to record inventory.

2.13. Participates in conducting inventories.

Responsibilities of a materials accountant

A material group specialist, depending on the conditions and requirements of the employer, can account for not only inventories, but also fixed assets, goods, intangible assets, i.e., the entire group of inventories and inventory items or a separate category. Of course, if the company is small, then one accountant can handle the responsibilities. In a large production facility, the material group consists of several specialists.

What actions should a materials accountant perform? This is monthly and continuous accounting of inventories with the implementation of all actions required by its organization:

reception of materials and its documentation;
calculation of the cost of inventories;
control of economical consumption of materials;
preparation of primary documentation for processing;
reflection of data on the movement of materials on accounting accounts;
accrual of payments to the budget;
formation and maintenance of databases on accounting at the oil and gas plant site.

In addition, like a specialist in another area of accounting, a materials accountant must comply with general requirements, such as acting in accordance with the law, strict adherence to PBU and accounting instructions, as well as internal orders of the enterprise.

Responsibilities of an OS accountant

Fixed assets directly affect the production process, its efficiency and the overall quality of the organization. The responsibilities of an accountant for materials and fixed assets are quite similar, since both groups are the main assets of the enterprise. Accounting for fixed assets occurs somewhat differently than for inventories, but is not fundamentally different from it. Often, a specialist simultaneously deals with both materials and fixed assets.

The asset accountant must perform the following responsibilities:

carry out work on accounting and tax accounting of property;
control primary documentation on your site;
reflect changes in the relevant accounting accounts in a timely manner;
make calculations based on the actual cost of the operating system;
provide OS reporting and prepare data for its preparation.

Responsibility

The responsibilities of a materials accountant in a manufacturing or other industry must be fulfilled. If they are violated, different types of liability may arise: disciplinary, material, administrative or even criminal. Financial crimes in modern society are punished severely. An accountant is a person who is called upon to prevent violations in the economic relations of a legal entity and other entities. If shortages are detected, the materials specialist is responsible for covering them.

A materials accountant is a qualified specialist erudite in the fields of law, accounting and economics. An employee interested in his competence and professionalism complies with all requirements for accounting for inventory or inventory, successfully monitoring the movement and use of assets of this group.