Sample job description for deputy chief accountant in 2020

Issues discussed in the material:

What is the job of a deputy chief accountant?
When a deputy chief accountant is required to replace higher management
Options for the functions of the deputy chief accountant
Who should the deputy chief accountant interact with?
Standard requirements for applicants for the position of Deputy Chief Accountant
Requirements for personal qualities of a deputy chief accountant
The procedure for familiarizing an employee with a job description

Deputy chief accountant is an employee who not only performs the duties of the chief accountant in the absence of the latter, but is also responsible for certain areas of accounting. And any employer needs to remember this.

Moreover, if the duties of the deputy chief accountant are not specified in the job description in the most detailed manner, this may lead to insufficient efficiency of the work performed by him.

What exactly should this employee do? What is his area of responsibility, what are his rights and obligations? Read about this in our material.

What is the job of a deputy chief accountant?

We can say that the deputy chief accountant is a second-level manager. His functions do not include solving problems of managing the organization or even one of its structures, but nevertheless there is a small division under his subordination. Managing the financial flows of an enterprise and making management decisions is the responsibility of the chief accountant. He is also responsible for the activities of the accounting department to management. And the deputy carries out routine operations - ensures the implementation of assigned tasks, monitors reporting deadlines, prepares the necessary documents, etc.

In large companies, a separate deputy chief accountant may work in each area.

The deputy chief accountant manages several ordinary accountants, entrusting them with solving current tasks and monitoring their implementation. In addition, he can take on the responsibilities of the chief accountant if he is temporarily absent from the workplace.

To make it more clear how the functions of the chief accountant and his deputy differ, you need to study their job descriptions - it clearly states what each of them should do and what rights they have. It is worth noting that the range of job responsibilities depends not only on the position held, but also on the specifics of the enterprise.

Job descriptions are internal documents, and therefore companies develop them independently. However, it is recommended to adhere to the structure that is accepted in personnel records management. The employer is allowed to include in the job description any information that he considers necessary. But if the head of the company follows the recommended structure, then all the nuances will be taken into account and not a single important point will be missed. Typically, a job description consists of 3-4 sections:

General provisions . They specify the requirements for applicants (level of education, work experience, etc.), the procedure for employment, dismissal and replacement of an employee. Also, general provisions determine the place of the position of deputy chief accountant in the structure of the organization and assign to him a direct supervisor - the chief accountant.
Job rights and responsibilities (this part of the instructions can be divided into two more) . This is a key section; it contains a description of all the responsibilities and rights of the employee. Special attention must be paid to the development of this section, because employees must perform only those functions that are established for them by the job description, and have the right to refuse any assignments that go beyond the requirements set out in this document.
Employee responsibility . This section describes the violations for which the employee must be held accountable and the sanctions applied in a given situation. At the same time, the severity of punishment for disciplinary violations cannot be higher than that provided for by labor and civil legislation. This also applies to financial responsibility. And administrative and criminal offenses should not be punished more harshly than required by the Code of the Russian Federation on Administrative Offenses and the Criminal Code of the Russian Federation, respectively.

The job description must also indicate when it was approved and by whom. As a rule, this information is placed at the beginning of the document (in the upper right corner) and a line is left next to it for the signature of the manager who approved this instruction.

What does a deputy chief accountant do?

The position of deputy chief accountant can be classified as a second-level management team, since he does not manage the enterprise as a whole or even a large structure within it, but only a small division. The chief accountant actually manages the financial flows of the campaign, makes management decisions, and is responsible to management for the work of the entire accounting department. The deputy chief accountant is engaged in routine work, for example, organizing the implementation of assigned tasks, tracking the deadlines for submitting reports, preparing reports on time, etc.

If the organization is large, the chief accountant may even have several deputies, each of whom is responsible for their own area. Subordinate to the deputy is a certain number of ordinary accountants, among whom the deputy chief accountant distributes current tasks and controls their implementation. In the absence of the chief accountant, his deputy is able to take over his responsibilities and temporarily replace him.

The differences between the positions of the chief accountant and his deputy are most clearly visible in the lists of job responsibilities and rights enshrined in the job descriptions of these employees. At the same time, the range of job responsibilities varies depending not only on the position, but also on the nature of the organization’s activities.

When a deputy chief accountant is required to replace higher management

The deputy chief accountant has a great responsibility. Any deputy chief accountant, especially if there are no other deputies in the company, must, if necessary, take on the functions of his manager. This responsibility must be specified in the job description and other regulations that define the functionality of the deputy chief accountant. The transfer of the duties and powers of the chief accountant to his deputy is possible in the following cases:

Vacation of the head of the accounting department . The exercise of the right to rest should be available to every employee, regardless of what position he occupies and what level of his responsibility.
The head of the accounting department is on a business trip . Since the chief accountant bears great responsibility, he may be sent on various business trips to deliver the necessary papers, participate in negotiations or court hearings.
Absence of the chief accountant from the workplace due to illness . While the chief accountant is on sick leave, his responsibilities are transferred to the deputy, so as not to delay the resolution of important issues.

If vacations and business trips are planned in advance, and the deputy has the opportunity to prepare to perform the functions of the chief accountant, then, as a rule, people go on sick leave unexpectedly, so quite high demands are placed on applicants for the position of deputy chief accountant.

Options for the functions of the deputy chief accountant

The functions performed by the deputy chief accountant in a particular organization depend on the characteristics of its organizational structure.

In a holding, the chief accountants of its constituent enterprises are deputies to the chief accountant of the entire holding and are subordinate to him . But within the framework of their enterprise, they perform the duties of a chief accountant in full.
If the deputy chief accountant works in a large organization with a large accounting staff, then his functionality includes partial accounting, monitoring the performance of subordinates’ job duties and compliance of their activities with the requirements of the company’s accounting policies, signing part of the current primary documentation and replacing the chief accountant, if necessary, with period of his absence . As a rule, the obligation to perform the functions of their manager is prescribed for deputies in job descriptions.
In small companies, some functions of the head of accounting and his deputy sometimes coincide: the deputy may have the right to reconcile accounts, sign, and prepare reporting documents . However, solving organizational issues, choosing a methodology and developing accounting policies remain with the chief accountant. Accounting work is distributed among all employees of the accounting department, including its head.

Thus, the responsibilities of the deputy chief accountant at different enterprises may be different. Therefore, when drawing up a job description, it is necessary to clearly define the functionality of such an employee.

IV. Rights

The Deputy Chief Accountant has the right:

4.1. Get acquainted with the draft decisions of the enterprise management concerning its activities.

4.2. Submit proposals for improvement of work related to the responsibilities provided for in these instructions for consideration by management.

4.3. Receive information and documents from department heads and enterprise specialists on issues within his competence.

4.4. Require the management of the enterprise to provide assistance in the performance of their official duties and rights.

4.5. Involve enterprise specialists to solve the duties assigned to him (if this is provided for by the regulations on departments, if not, with the permission of the head of the department).

4.6. Report to the chief accountant about all identified deficiencies within your competence.

Interaction of the Deputy Chief Accountant with other officials

High-quality fulfillment of all duties in full is impossible without the interaction of the deputy chief accountant with other officials - the financial director, the head of the personnel department, their deputies and the chief accountant himself.

These employees send instructions, orders, instructions, correspondence and other instructions related to his activities to the assistant head of the accounting department. He, in turn, also provides them with information regarding the financial activities of the enterprise. These may be memos, reporting papers and other accounting documents.

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The deputy chief accountant must also interact with the heads of the company's departments, who provide him with information, certificates, memos and other papers required for accounting. In return, they receive all the necessary information arising from accounting activities.

The deputy chief accountant necessarily interacts with his subordinates - ordinary accounting employees. They provide him with certificates, postings, calculations, journals, orders and other reporting papers and receive memos with a requirement to make records, methodological and reference assistance in carrying out their professional activities.

The duties of the deputy head of accounting also include interaction with tax authorities and companies conducting audits of enterprises. They send him reports on accounting audits, inspection reports, decisions and requirements for their implementation. In addition, they can advise him on issues related to financial and business transactions carried out by the organization.

Standard qualification requirements for applicants for the position of Deputy Chief Accountant

Applicants for the position of deputy chief accountant must meet certain requirements, mainly related to work experience and level of education. Typically, these requirements are similar to those for management specialists. So, in accordance with Art. 7 of Law No. 402-FZ “On Accounting” dated December 6, 2011, the chief accountant must have a higher economic education and at least 5 years of experience in organizing and maintaining accounting records. The applicant for the position of deputy must meet the same requirements. The employer can soften them a little, but only in relation to length of service.

Also, when hiring an assistant to the head of the accounting department, they find out whether he knows:

requirements of legal acts regulating accounting;
basics of civil, financial and tax legislation;
content of methodological, regulatory documents and instructions on the organization of accounting and the preparation of reporting documents;
how inventories, checks and audits of documents are carried out;
how to properly process accounting transactions;
internal company documentation;
basics of labor legislation.

At interviews, applicants for the vacancy of deputy chief accountant are usually also revealed to have additional knowledge and skills. For example, currently it is impossible to conduct accounting without using a computer, and therefore the applicant must be able to work with the accounting software existing at the enterprise.

Sometimes employers require candidates to know a foreign language (usually English).

The presence of a job description for the deputy head of the accounting department allows you to formalize work processes and make his work more efficient. It is not necessary to develop this document, the law does not require it, however, Art. 57 of the Labor Code of the Russian Federation states that the employer must fix the employee’s labor function in the employment agreement. In fact, the job description complements the employment contract of the deputy chief accountant, since it describes in detail the duties and rights of the employee, as well as his responsibilities.

There is a sample job description for a deputy chief accountant available for download.

Liability may arise in the event of failure to fully fulfill official duties or violation of job descriptions. When choosing sanctions, the employer is guided by labor legislation. And if it turns out that the employee acted with criminal intent, then he bears administrative or criminal punishment.

So, what is the functionality of the deputy chief accountant? What should he do:

Organize accounting in the area entrusted to him.
Manage the execution and execution of operations.
Take into account values, credit and settlement transactions, and company funds (both cash and available in accounts).
Develop internal accounting documents.
Participate in inventory taking.
Calculate employee wages, tax and insurance contributions.
Maintain an archive of accounting documents.
Train subordinate employees and carry out methodological work with them.
Monitor compliance with labor discipline within financial and accounting operations.
Perform the functions of absent accountants as directed by superiors.
Replace the chief accountant, fully assuming his duties, responsibilities and powers.

The job description contains a separate paragraph that describes in detail how the deputy chief accountant should interact with other employees: the head of the organization, heads of departments, accounting employees, etc. In addition, it indicates how to build relationships with regulatory authorities, outsourcers and companies conducting audits of enterprises.

Job Description of Deputy Chief Accountant
1. General Provisions

1.1. The deputy chief accountant belongs to the category of managers. 1.2. The deputy chief accountant is appointed to the position and dismissed from it by order of the general director of the company upon the recommendation of the chief accountant. 1.3. The Deputy Chief Accountant reports directly to the Chief Accountant. 1.4. During the absence of an accountant, his rights and responsibilities are transferred to another official, as announced in the order of the organization. 1.6. A person who meets the following requirements is appointed to the position of deputy chief accountant: higher professional (economic) education, at least one year of experience in similar work, knowledge of computer programs for accounting. 1.7. The deputy chief accountant must know: - legislative acts, regulations, orders, orders, other guidance, methodological and regulatory materials on accounting, as well as those relating to the financial and economic activities of the enterprise; — forms and methods of accounting at the enterprise; — plan and correspondence of accounts; — organization of document flow in accounting areas; — civil law, financial, tax and economic legislation; — the structure of the enterprise and its development strategy; — methods of economic analysis of the economic and financial activities of an enterprise, identifying on-farm reserves; — modern computer technology and the possibility of their use for performing accounting and computing work and analyzing the production, economic and financial activities of an enterprise. 1.8. The Deputy 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; — Regulations on the accounting department of the organization; — orders and instructions from management; - this job description.

2. Job responsibilities of the deputy chief accountant

The Deputy Chief Accountant performs the following job responsibilities (together with the Chief Accountant): 2.1. Organizes accounting of economic and financial activities and monitors the economical use of material, labor and financial resources, and the safety of the enterprise’s property. 2.2. Forms accounting policies in accordance with accounting legislation based on the structure and characteristics of the enterprise’s activities, the need to ensure its financial stability. 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, development of forms of internal accounting documents, as well as ensuring the procedure for conducting inventories, monitoring the conduct of business transactions, compliance with technology processing of accounting information and document flow procedures. 2.4. Ensures the rational organization of accounting and reporting at the enterprise and its divisions, and also develops and implements measures aimed at strengthening financial discipline. 2.5. Organizes accounting of property, liabilities and business transactions, incoming fixed assets, inventory and cash, timely reflection on accounting accounts of transactions related to their movement, accounting of production and distribution costs, execution of cost estimates, sales of products, performance of work ( services), the results of the economic and financial activities of the enterprise, as well as financial, settlement and credit operations. 2.6. Ensures the legality, timeliness and correctness of paperwork, the preparation of economically sound reporting calculations of the cost of products, work (services) performed, wage calculations, the correct calculation and transfer of taxes and fees to the federal, regional and local budgets, insurance contributions to state extra-budgetary social funds , payments to banking institutions, funds for financing capital investments, repayment of debts to banks on loans on time, as well as allocations of funds for material incentives for employees of the enterprise. 2.7. Monitors compliance with the procedure for preparing primary and accounting documents, settlements and payment obligations, spending the wage fund, establishing official salaries for employees of the enterprise, conducting inventories of fixed assets, inventory and cash, checking the organization of accounting and reporting, as well as documentary audits in departments of the enterprise. 2.8. Participates in conducting an economic analysis of the economic and financial activities of an enterprise based on accounting and reporting data in order to identify on-farm reserves, eliminate losses and unproductive costs. 2.9. Takes measures to prevent shortages, illegal spending of funds and inventory, violations of financial and economic legislation. Participates in the preparation of materials on shortages and thefts of funds and inventory, controls the transfer, if necessary, of these materials to investigative and judicial authorities. 2.10. Takes measures to accumulate financial resources to ensure the financial stability of the enterprise. 2.11. 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 and other losses from accounting accounts, the safety of accounting documents, their execution and delivery in the prescribed manner to the archive. 2.12. Participates in the development and implementation of rational planning and accounting documentation, progressive forms and methods of accounting based on the use of modern computer technology. 2.13. Ensures the preparation of balance sheets and operational summary reports on income and expenses of funds, the use of the budget, other accounting and statistical reporting, and their submission in the prescribed manner to the relevant authorities. 2.14. Provides methodological assistance to employees of enterprise departments on issues of accounting, control, reporting and economic analysis. 2.15. Monitors the safety of accounting documents and the organization of storage of accounting documents. 2.16. Manages accounting staff.

3. Rights of the deputy chief accountant

The Deputy Chief Accountant has the right: 3.1. Give instructions and tasks to his subordinate employees and services on a range of issues included in his functional responsibilities. 3.2. Monitor the timely completion of tasks and individual instructions of employees subordinate to him. 3.3. Request personally or on behalf of the chief accountant from department heads and specialists information and documents necessary to fulfill his official duties. 3.4. Represent the interests of the enterprise in third-party organizations on issues within its competence. 3.5. Make proposals for improving work related to the responsibilities provided for in these instructions. 3.6. Require the management of the enterprise to provide assistance in the performance of their official duties and rights.

4. Responsibility of the deputy chief accountant

The Deputy Chief Accountant is responsible for:

4.1. For improper performance or failure to fulfill one’s official duties. 4.2. For offenses committed in the course of their activities. 4.3. For causing material damage to the organization. 4.4. For failure to comply with current instructions, orders and regulations on maintaining trade secrets and confidential information. 4.5. For violation of internal labor regulations, labor discipline, safety and fire safety rules.

The measure of liability is determined by the current labor and civil legislation of the Russian Federation.

Requirements for personal qualities of a deputy chief accountant

What personal qualities of applicants for the position of assistant accounting manager are welcomed by employers? A high level of professionalism is not all that is expected from candidates. They attach great importance to their personal qualities. Of course, first of all, they are looking for honest and decent employees who can be trusted unconditionally. If by mistake they accept those who steal, engage in postscripts and are not distinguished by cleanliness, then when caught they are fired without a second thought. So, let’s list the qualities that are extremely necessary for accounting management:

Pedantry, scrupulousness . These traits are the key to accurate record keeping, accurate calculations, attention to detail, and compliance with all requirements and rules.
Organized, disciplined . The presence of these qualities in the deputy chief accountant guarantees the absence of delays, timely submission of reports and payment of wages.
Stress resistance. It is extremely necessary for management employees, since inspections and conflicts with counterparties are often accompanied by psychological overload. Stress resistance, of course, does not help in leadership, but it is a very useful quality for employees.
Responsibility . One of the main qualities for an assistant accounting manager. It is definitely not worth hiring irresponsible employees.
Patience . If a person often cannot complete a task, then accounting is definitely not his calling. Improper performance of their duties by such an employee is fraught with the imposition of penalties on the enterprise, damage to relations with counterparties due to payment failures, etc.

It is also worth talking about the intelligence requirements of applicants for the position of deputy manager (chief accountant). As a rule, only specialists with a high level of thinking, which is evidenced by the presence of a number of intellectual qualities, are hired for highly paid jobs. Finding such an employee is quite difficult.

High efficiency, the ability to focus on issues that require consideration first, and quickly find solutions to problems are very important. These qualities allow you to carry out a large amount of work, replacing 2-3 specialists who do not know how to highlight the main thing and are scattered on the least important matters.

The ability to think logically and correctly analyze a situation is indispensable for an accounting employee. A person with such a skill will not process primary documents or issue invoices for a long time - he will definitely be promoted, made a manager.

Accountants are also encouraged to have a critical mind, since the legislative framework is constantly changing and needs to be regularly analyzed, just like tax conflicts.

During interviews, some candidates skillfully hide their weaknesses. You can bring them to light by knowing the external markers of various human qualities:

if an employee is often late, then he is irresponsible;
if he often has to stay late after the end of the working day, it means that he is not capable of rationally organizing his activities;
if he regularly complains about other employees, this indicates his tendency to create conflict situations;
if his desk is a mess, it means he is careless.

If the workplace is kept in order, the documents are structured, the PC is always on, and the phone is switched to silent mode, you don’t have to worry about accounting - with a high degree of probability it will be done correctly.

The procedure for familiarizing an employee with a job description

When developing a job description for a deputy chief accountant, you must correctly indicate the “name of organization” requisite - it must be exactly the same as stated in the constituent documents. If there is an abbreviated name, it must also be written, placing it below the full name in (brackets).

The job description of the deputy chief accountant must be approved by the director of the enterprise. The upper right corner is allocated for the approval stamp. The elements of the neck are as follows:

the word APPROVED (in capital letters, no need to enclose in quotation marks);
the name of the position of the person who approved the instructions;
signature, initials and surname of this person;
date of document approval.

Typically, the chief accountant himself develops a job description for his deputy. He signs it. The “signature” attribute includes the following elements:

job title of the person who signed the instruction;
personal signature of this person;
transcript of the signature: his initials and surname.

After drawing up the job description, it is better to coordinate it with the legal department or lawyer providing consulting services to the company, as well as with the specialist supervising this area of activity and other interested parties.

Job description of the deputy chief accountant, sample 2020.

Despite the fact that each organization develops this document independently (the job description of the deputy chief accountant is an internal document of the organization), when drafting it, it is advisable to take into account the basic structure of such acts, adopted by the customs of personnel records management. The employer is free to include in it the information that he considers necessary, but following the generally accepted structure allows you to take into account all the nuances and not miss important points.

Traditionally, a job description includes 3-4 sections:

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General provisions. This part establishes the requirements for candidates for the position (education, work experience, etc.), determines the procedure for hiring, dismissing and replacing an employee. In addition, this part describes the place of the position of deputy chief accountant in the overall structure of the enterprise and determines the immediate superior - the chief accountant.
Official rights and responsibilities (sometimes divided into 2 sections). The key part of the job description, which describes everything that the employee must and has the right to do. This section of the document requires particularly careful study, since the employee, in accordance with the law, has the right not to go beyond the scope of the job description and not to carry out any instructions beyond the established list of job responsibilities.
Responsibility of the employee. This part establishes violations for which the employee is responsible and possible penalties. At the same time, material and disciplinary liability within the framework of the job description cannot be stricter than established by labor and civil legislation, and administrative and criminal liability is determined within the framework provided for by the Code of Administrative Offenses and the Criminal Code of the Russian Federation, respectively.

Also, the job description must certainly contain information about the date of approval and the official who approved the document. This data is traditionally located at the very beginning of the instructions (in the upper right corner), leaving a column for the signature of the manager who approved the document.

Help in drawing up a job description for the deputy chief accountant of a particular enterprise can be provided by a sample document, which is freely available for download on many sites on the Internet. You can also find a job description for a deputy chief accountant (2020 sample) on our website.