Job description of a leading accountant - sample

What legal regulations govern the preparation of DI for a leading accountant?

A job description is a significant element of personnel document flow in any modern enterprise. However, its form is not fixed in any of the current regulations. Moreover, drawing up a DI is not required due to the provisions of the Labor Code of the Russian Federation. This document is needed mainly for convenient intra-corporate interaction between the management of the enterprise and hired employees.

DI for an accountant can be compiled on the basis of current professional standards, which, in turn, are approved by federal regulations. These include:

Qualification directory, introduced into business circulation by Decree of the Ministry of Labor of Russia dated August 21, 1998 No. 37;
Order of the Ministry of Labor of Russia dated December 22, 2014 No. 1061n.

At the same time, the provisions of the second legal regulation will be mandatory for use by private firms only from 2020. As for budgetary organizations, they must take into account the norms of Order No. 1061n already in 2016.

The provisions of the regulatory legal acts discussed above, as well as the established practice of Russian personnel management, make it possible to form the following structure of the leading accountant’s DI.

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DI of the leading accountant: general provisions

Section 1 of most DI (both for accountants and many other specialists) sets out general provisions. One of its most important points reflects the requirements for the experience and level of education of the employee.

Due to the nature of the job function of a leading accountant, a candidate for this position must have sufficiently extensive work experience - at least 3 years, as well as a higher education diploma.

The qualifications of an accountant of the 1st category in accordance with the Qualification Directory correspond to the noted criteria. In turn, to perform labor functions defined in Order No. 1061n, a specialist may have a secondary education, but with at least 7 years of work experience.

Thus, in this section of the DI it is possible to indicate both strict requirements (for example, on compulsory higher education) in accordance with the Qualification Directory, and somewhat more liberal ones, prescribed in Order No. 1061n.

In addition to the level of education and work experience, the leading accountant’s DI may contain qualification requirements that reflect the necessary competencies of the specialist.

Accountant at EKS

The EKS consists of qualification characteristics of positions of managers, specialists and employees, containing job responsibilities and requirements for the level of knowledge and qualifications of managers, specialists and employees (paragraph 3 of clause 1 of Government Decree No. 787 of October 31, 2002).

These qualification characteristics should contribute (clause 4 of the Procedure, approved by Resolution of the Ministry of Labor dated 02/09/2004 No. 9):

correct selection and placement of personnel;
rational division of labor;
effective delineation of functions, powers and responsibilities between categories of employees;
establishing uniform approaches to determining the job responsibilities of employees and the qualification requirements for them.

The qualification characteristics of each position in the CEN consist of three sections:

1) “Job responsibilities”;

2) “Must know”;

3) “Qualification requirements.”

DI of a leading accountant: qualification requirements

The job description of a leading accountant states that a specialist in the relevant profile must be competent:

in terms of knowledge of legal acts, methodological materials regulating accounting and tax accounting;
in terms of knowledge of legal acts in the field of labor and financial law;
in the field of practical application of accounting forms and methods;
in the field of the company’s accounting policy, labor regulations in it, provisions of key local regulations;
in terms of working with documents used to reflect transactions on the turnover of fixed assets, inventory items, and cash;
in the field of economic processes related to professional activities.

The listed qualification requirements correspond to the functional responsibilities of the leading accountant, which are also recorded in a separate section of his job description.

Requirements for a chief accountant when hiring in 2020

The list of requirements for the applicant is established by the director of the company, depending on the type of activity of the company and its size. They are determined on the basis of Art. 195.3 of the Labor Code, according to which one must be guided by the professional standard and the Handbook.

Article 195.3. The procedure for applying professional standards

Any organization must use the specified documents for all employees as a sample and, on their basis, approve specific requirements for the work of a specialist:

practical experience;
job responsibilities;
the need for additional training;
functions.

According to the professional standard

The professional standard is valid from 02/07/15. It contains the minimum requirements for a chief accountant. The specialist must have higher or secondary education in this profile or know additional programs for advanced training and professional retraining.

For the last 5 out of seven years, he must work in the field of accounting, reporting or as an auditor. For citizens who have graduated from a university, this period is reduced to three years out of the last five.

These rules are mandatory for accountants of all enterprises.

Is it necessary to follow them?

Many organizations now use the professional standard “Accountant” as recommendations. An exception is cases related to the provision of additional compensation and benefits to the employee, or there are restrictions for work in this position. A candidate who meets the requirements of the Standard or reference book has the right to apply for it.

The name of the position must be entered into the employment agreement as it is written in the Standard (Article 57 of the Labor Code).

If the Labor Code of the Russian Federation and other federal laws define the professional requirements necessary for a worker to perform his functions, then the employer must necessarily apply the Standard in terms of these requirements (Article 195.3 of the Labor Code). That is, the mandatory requirements include the requirements of the Standard provided for by federal legislation, the Labor Code of the Russian Federation and other regulations.

100 percent sick leave is paid in special cases, for example, in case of a work injury.

You can see a sample of a job description according to GOST.

In Art. 4 of Law No. 122-FZ of 05/02/15, which amended the Labor Code of the Russian Federation, states that the Government can establish specifics for the use of Standards for employees of the following government organizations:

off-budget funds;
municipal;
unitary;
corporations;
companies;
business companies, the majority of the authorized capital of which belongs to the state.

Thus, a commercial company can hire a person to the position of chief accountant without complying with the requirements of the Standard.

Qualification conditions

When hiring a citizen as a chief accountant, the main role is played by qualification requirements:

organizing and maintaining records of all business transactions of the organization;
assessing credentials and providing necessary advice;
generation of reports in accordance with the law;
knowledge and practical application of labor, tax, civil law;
use of modern software products in work.

Additionally, the specialist must skillfully use application programs and online services for preparing and submitting documents to the tax office and funds.

Each large enterprise places special requirements on the chief accountant, depending on the specifics of his activities.

Specific skills that an applicant must have include:

working with large amounts of data;
accuracy in maintaining documents;
ability to understand financial, accounting, tax, personnel documents and their competent comparison;
timely completion of assigned tasks.

Personal qualities of the chief accountant should include diligence, accuracy, tact, efficiency, honesty and decency. He must be able to properly organize the work of the accounting service and clearly control the work of the specialists entrusted to him.

The vacancy requires a person to have a mathematical mind, hard work, and the ability to analyze.

Communication skills, literacy and knowledge of one’s business are needed for the interaction of the chief accountant with representatives of counterparties, government and tax authorities.

For budgetary institutions

A qualified accounting organization is required not only by private organizations, but also by government agencies.

In addition to the basic ones, additional requirements are put forward to the chief accountant of a budgetary institution:

knowledge of the Constitution of the Russian Federation and legislation defining the activities of the public sector;
understanding the specifics of budget accounting and reporting;
the ability to correctly calculate earnings, taking into account additional payments and allowances for representatives of ministries and departments;
knowledge of the procedure for forming the budget of a government agency, the procedure for the formation and expenditure of financial resources.

The activities of budgetary institutions are inextricably linked with the holding of tenders. The chief accountant must clearly understand this issue.

Professional standard for chief accountant in 2019

Functional responsibilities of a leading accountant

Their structure may include responsibilities such as:

entering cash data into internal corporate accounting registers;
work with documents related to employee payroll;
preparation of accounting and tax reporting;
ensuring storage and protection of tax and accounting documents;
participation in improving the organization’s management system in terms of capital management;
organization of internal audits, control, audits of accounting documents, OS, inventory items;
participation in preparing the enterprise for external inspections and audits within its own competence;
development of documentation related to accounting, analysis of financial and economic indicators of the enterprise;
analysis of the financial and economic indicators of the enterprise.

The next most important section of the leading accountant’s DI reflects the rights of this specialist.

Professional standard for an accountant

The responsibilities of an accountant include making a final summary of the management life of the organization. In other words, he must carry out calculations in registers, sum up and highlight balances, as well as close the turnover in the company’s accounts. According to the standard, accountants are considered to be employees who are engaged in accounting and other accounting operations.

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That is, they perform uncomplicated operations and are most often responsible only for a specific department or area of activity of the company. It would be best for an employer to divide its employees into categories and create a separate job description for each position.

Rights Section

The provisions of this section of the DI fix the rights:

to timely receive information (including that constituting a corporate secret or confidential information) that is necessary for the implementation of professional activities;
familiarization with management decisions that are significant for the leading accountant regarding capital management and other aspects of business management;
refusal to certify unreliable or incorrectly drawn up documents, as well as making recommendations for their improvement or correction;
making proposals to optimize their work, as well as the labor functions of other employees related to solving problems within the competencies established for the leading accountant;
improving your own qualifications and professional growth.

The DI must also include a section reflecting the criteria for a specialist’s responsibility for his actions at work. Let's see what it might look like.

Responsibility Section

This section may state that the employee is responsible for:

for failure to fulfill one's own duties;
poor quality of execution of management’s instructions, refusal to execute them;
violation of established labor regulations, as well as other standards recorded in local regulations;
violation of current norms of federal, regional and municipal legislation.

The leading accountant’s DI may also include additional sections that include:

exceptional limits of specialist competence;
the fact that the leading accountant has the right to sign internal corporate documents within his competence;
procedure for adjusting DI provisions;
the procedure for the leading accountant to carry out management orders;
the procedure for delegating authority by the leading accountant in the event of his absence from the workplace.

Rights and responsibilities according to the job description

In his work, the chief accountant must be guided by the job description. The document is carefully developed by the organization’s management with the participation of personnel officers and lawyers.

The instructions include the functions of a specialist in accounting, reporting, compliance with cash and financial discipline, and establish responsibility for failure to fulfill his duties.

The chief accountant must solve management problems: develop accounting policies, organize and control the work of the accounting department.

The chief accountant of the LLC must perform the following job responsibilities as specified in the instructions:

organizing and maintaining records, providing interested structures with reliable data on the financial and economic work of the company and financial results;
creation of an accounting policy based on current legislative norms, taking into account the specifics of activity, working conditions, and structure of the company;
formation of a working list of accounting accounts, development and approval of primary forms and local accounting registers;
application of a unified accounting system, synchronization of its functioning with other types of accounting;
timely preparation of transactions to correctly reflect all transactions in accounts;
control over the correctness of paperwork and the order of their circulation;
approval of the inventory plan;
control over compliance with established rules for data processing and their safety;
assisting the company's management in making competent management decisions;
timely settlements with the budget and funds;
control over the correctness of calculation of earnings and expenditure of wage fund funds;
monitoring compliance by staff with financial and cash discipline;
preparation and timely submission of reports;
organization of archival affairs;
analysis of financial work, making proposals for its optimization;
management of the accounting service.

The job description should reflect the order of the chief accountant’s relationship with the company’s management, to whom he should directly report, in addition to the director, and on what issues. This clause will help avoid conflicts and delineate the powers of administrative staff.

The document must reflect who performs the duties of the chief accountant during his absence. This could be his deputy or someone from the enterprise administration.

The text of the instructions must be approved by the persons subordinate to the chief accountant. The document is an annex to the employment agreement; it is published in two copies, one of which is kept by the personnel officers, the second by the chief accountant.

So, the requirements for the chief accountant during employment are a guarantee of hiring a highly qualified specialist who has the necessary knowledge, professional skills and personal qualities for organizing and maintaining records. Requirements for the applicant are put forward on the basis of the provisions of the legislation of the Russian Federation.

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A leading accountant is a position belonging to the category of specialists, and therefore the requirements for it are contained not in the ETKS directory, but in the special directory EKS (Unified Qualification Directory) for managers, leading specialists and ordinary specialists.

Results

The job description of a leading accountant is a document in the main sections of which the qualification requirements for a specialist, his duties, rights are regulated, and the limits of the employee’s responsibility are established.

At the same time, the DI structure we propose is not closed. It can be adjusted and supplemented based on the specifics of the labor function of the leading accountant at a particular enterprise.

You can study other useful nuances of personnel records management in a modern enterprise in the articles:

“HR administration from scratch - step-by-step instructions 2015”;
“Internal labor regulations - sample 2015.”

You can find more complete information on the topic in ConsultantPlus. Full and free access to the system for 2 days.