Job Description for Accounts Payable Accountant

The job description of an accounts payable accountant is a document that allows the applicant for the position to study his responsibilities in detail, as well as independently determine whether he is suitable for this position. It should be taken into account that the job description is not only an introductory document for applicants, but also one of the main ones for regulating the work procedure. Read also → “Job description of the chief accountant of the organization in 2020“

The main points of the job description of an accounts payable accountant

The job description of accounts payable accountants may include from 4 to 7 points. The number of points can be regulated by the employer at the enterprise, but this should not affect the information content of the document. A well-written instruction will not only stabilize the work order at the enterprise, but will also improve the quality of the employee’s work.

To determine the general picture of the job description, let's look at the following table

The preparation of instructions is usually carried out by the employer or other management employees. If drawing up a document causes difficulties, then you can seek help from a lawyer who will help you create a job description in accordance with the legal framework.

Accountant's Directory

05/13/2018 Contents Below is a typical sample document.

The documents were developed without taking into account your personal needs and possible legal risks. If you want to develop a functional and competent document, agreement or contract of any complexity, contact professionals. ON-LINE APPLICATION I APPROVED________________ Job description of an accountant This job description has been developed and approved on the basis of an employment contract with an accountant and in accordance with the provisions of the Labor Code of the Russian Federation and other regulations governing labor relations in the Russian Federation, as well as ___.

1. General provisions An accountant belongs to the category of specialists. A person who has a secondary specialized (economic) education and experience in financial and accounting work of at least ___ is appointed to the position of an accountant. Appointment to the position of an accountant and dismissal from it are made by order ___. In his activities, the accountant is guided by: legislative, regulatory and methodological materials on issues related to the work performed; charter ___; internal labor regulations; orders and instructions ___; orders of the chief accountant and his deputy; regulations on the financial service ___; this job description. An accountant must know: legislative acts , resolutions, orders, orders, guidelines, methodological and regulatory materials on organizing accounting of property, liabilities and business transactions and reporting; forms and methods of accounting ___; plan and correspondence of accounts; organization of document flow in areas of accounting; procedure for documenting on accounting accounts of transactions related to the sale of goods (works, services); labor legislation; rules and regulations of labor protection. The accountant reports directly to the chief accountant and deputy chief accountant ___. During the absence of the accountant (illness, vacation, business trip, etc.) his duties are performed by a person appointed in accordance with the established procedure, who is responsible for the proper performance of the duties assigned to him and acquires the corresponding rights.

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Job Description for Accounts Payable Accountant: General Provisions

Any job description should begin with this point: it is introductory and helps the specialist get up to speed regarding his position. The main subparagraph of the general provisions is the indication of the company’s management specialists to whom the official reports. A detailed list of documents that the accounts payable accountant must follow is also provided.

If the job description being developed includes a relatively small amount of information (for example, when we are talking about a specialist with a narrow focus), then the “General Provisions” paragraph may include the necessary knowledge of the specialist, as well as his rights and responsibilities. It won't turn out to be a mistake. But it is worth considering that in this case the information in the document will be structured poorly, and therefore will be difficult to understand.

Vacancies and work: “reconciliation accountant” in Moscow

Currently, to ensure the stable functioning of an enterprise, constant and high-quality monitoring of the state of mutual settlements with suppliers of goods, works and services is necessary. Otherwise, it is quite easy to earn not only additional financial costs arising from legal proceedings and payment of fines for late payments, but also a reputation as an unreliable counterparty, which is fraught with no less serious losses.

One of the key people helping to avoid such troubles is a qualified accounts payable accountant. A job description, developed in accordance with generally accepted professional standards and the specifics of a particular enterprise, helps to understand what is included in the scope of his immediate responsibilities.

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Key Responsibilities

The responsibilities of an accountant may vary depending on the requirements of the enterprise, but it must always be within the competence of the specialist. As a rule, competencies are determined by the employee’s existing knowledge, so it is better to indicate them in a separate paragraph. In order to take a closer look at the responsibilities of a accounts payable accountant, let us turn to the following example from the job description.

1. The accounts payable accountant is required to keep records of monetary transactions with suppliers in full; deal with the accounting of basic materials and funds, their acceptance, entry into the program, as well as control of calculations.
2. The responsibilities of an accountant include working with documents regulating the financial base of the enterprise. As part of this activity, the specialist must process and control primary documents related to the receipt of works, services, and inventory items; keep a journal of invoices; compile purchase books.
3. As part of the control activities, the accountant is required to monitor accounts payable and receivable; reconcile mutual settlements with counterparties; control and stabilize the legality of VAT refunds based on calculated invoices.
4. If difficulties arise in work, as well as questions and problems, the employee must coordinate further actions with management to optimize work and eliminate problems within his competence.

Please pay special attention to the fact that the “Responsibilities” paragraph must describe in detail the clear actions of the employee, since in individual work he will rely on the job description and perform only what is indicated in it.

What is the job of a sales accountant?

As is clear from the title of the position, this specialist is responsible for documenting the process of selling products, goods or services.

But the sales accountant’s responsibilities are not limited to issuing invoices and invoices. He must also reflect these transactions in accounting, charge related taxes (primarily VAT), monitor the status of settlements with counterparties, etc.

Audit of settlements with buyers and customers

In addition, if the amount of work is relatively small, then this specialist may be entrusted with other areas, most often adjacent ones. For example, in manufacturing companies this may be accounting for the release of finished products, and in trading companies this may be accounting for the purchase of goods.

Requirements for employee knowledge and skills

The work of accounts payable accountants, like many other positions, requires not only the knowledge gained through professional training, but also certain personal characteristics to successfully perform the job. To study this point in more detail, consider the following table:

The employer has the right to impose additional requirements in this paragraph. For example, if a company is engaged in construction activities, then preference will be given to those candidates for the position who have experience working in a construction company or a sufficiently deep understanding of this activity.

Vacancy description

Job responsibilities

• Calculation of VAT, timely generation and submission of tax returns, monitoring tax payment. • Formation of a purchase book and a sales book, a journal of received and issued invoices. • Control over the application of VAT deductions. • Monitoring the correctness of filling in invoices by suppliers and contractors. • Export and import of services, separate accounting of VAT (only services, without goods) • Maintaining accounts 62. 60. 76, 90, 91 • Monthly closing of the period on time. • Checking the correct execution of documents by managers and conducting them in 1C. • Preparation of documents at the request of regulatory authorities. • Formation of reconciliation reports with tax authorities. • Ensuring high-quality execution of incoming requests in compliance with work instructions, regulations, orders. Additional responsibilities: • Assist the chief accountant in the preparation of management reporting. • Managing other areas on behalf of the chief accountant.

Qualification Requirements

Basic requirements: • Higher education in Accounting, Economics or Finance. • At least 3 years of experience in a similar position, preferably in large companies, including those engaged in foreign economic activity, with large turnover. • Confident PC user: MS Office (Excel, Word, etc.); 1C 8.2, 8.3; • Experience in the sales area (keeping accounts 62, 76, 90, 91) from one year • Experience in calculating VAT. • Experience in VAT tax audits is desirable.

Working conditions and compensation

• Work in a young, friendly team • Probationary period 3 months.

Employee rights. Examples

The minimum rights of an accountant for settlements with suppliers are presented in the regulatory documents of the Russian Federation. The employer does not have the right to infringe on the employee’s rights, but can expand them through this clause of the job description. An employee’s rights can be expanded due to his work experience, competencies, knowledge and position.

As examples, you can study the following rights granted to an accountant by an employer:

1. An accountant can put forward proposals for improving and optimizing the quality of work within his competence.
2. An accountant has the right to receive various types of information, including confidential information, if it is required for the successful performance of work.
3. The accountant is given the right to demand assistance or assistance from the company's management in resolving emerging problems related to the implementation of job responsibilities.

The rights provided by the employer and specified in the job description cannot subsequently be reduced, infringed or not fulfilled, therefore it is recommended to be careful in the development and drafting of this clause.

Additional sections of DI

Since the DI is not a unified form approved by law, the employer can include in it any provisions detailing certain aspects of work activity.

In particular, you can enter extended information into the DI about the individual working conditions of the employee: the number of working hours per day (week, month), break times, weekends and holidays, etc. Indicate the salary amount, information about incentives and bonuses, career opportunities, etc.

Responsibility of the employee for the position

Accounts payable accountants' responsibilities are a detailed list of actions for which the official is called responsible and receives certain, pre-agreed sanctions. The amount of responsibility depends on how high a position the employee holds, how many subordinates he has, and what responsibilities he has.

The main responsibility of the accounts payable accountant is failure to perform or improper performance of official duties. In addition, the employee may be held liable for violating internal regulations; failure to comply with current instructions (including official instructions); offenses under the legislation of the Russian Federation; causing moral or material damage within the organization to one of its employees or property.

If the liability clause does not specify the sanctions provided for certain offenses, then the employee will be punished in accordance with the current legal framework of the Russian Federation.

The need to draw up a job description for an accountant

A job description guarantees a high-quality selection of a specialist for a position, regulates the quality of work and simplifies the enterprise management procedure for management. It is this document that is referred to when applying for a job, performing official duties, or assigning certain sanctions or rewards. Let's consider a number of goals for achieving which a job description for accounts payable accountants is drawn up:

1. Competent selection of personnel. Relying on the information presented in the job description is convenient for both the employer and the applicant for the position during an interview.
2. Adaptation of a new employee. Guided by the data specified in the job description, a newly hired specialist will quickly adapt to a new place and master the existing work regime.
3. Quality of management. Having a clear understanding of his rights and responsibilities, an employee will approach their implementation with greater seriousness and responsibility, while it will be more convenient for a manager to cooperate with a subordinate, knowing his range of competencies.
4. Assessing the complexity of activities and creating a compensation package. By studying the employee’s job description, it will be easier for the manager to distribute material incentives in the company and rank positions and jobs.
5. Certification of employees and assessment of their performance. Knowing the employee’s responsibilities, the employer will be able to clearly monitor the quality of performance of job duties. Based on the analysis of “progress,” the employee may be promoted or demoted; sent to advanced training courses, etc.

A well-developed job description must be approved by the management of the enterprise and marked with seals. Only after preliminary approval can a document come into force and be valid for an unlimited period.

General provisions of the job description (JI)

General provisions - the first section of the DI includes the following information:

• the name of the department in which the specialist will work;
• to whom will he report (usually the accountants are supervised by the chief accountant or his deputy);
• procedure for hiring and dismissal;
• knowledge and skills required by the employee;
• required qualifications;
• a list of legislative and local acts that an accountant must follow when performing his duties, etc.

The section should not be too voluminous or loaded with secondary information. The main goal is to quickly orient a potential employee whether he is suitable for the employer according to the established criteria, to briefly familiarize him with the basic rules of labor regulations and the personnel structure of the enterprise.