Accountant job description - sample 2022

Meaning of job description

A job description is a document that lists the specific functions of an employee that he must perform in his position.
In addition to the list of functions, it also includes the employee qualification requirements necessary for this position, his rights granted in connection with the performance of official duties, and the penalties that arise if they are not fulfilled. The job description is an optional document, but it is of particular importance from the point of view of disclosing the concept of “certain labor function”, which appears in Art. 56, 57 of the Labor Code of the Russian Federation as one of the main subjects of an employment contract.

The employer must provide a very specific job, and the employee accepts the obligation to perform it. Since the range of functions is always limited, it makes direct sense to document it. This will not only resolve disagreements between the employer and employee about the subject of the work being performed, but will also provide the opportunity to:

• have a ready list of requirements for a newly hired (transferred) employee to a position, including when searching for candidates for a vacant position;
• promptly familiarize the new employee with the scope of his duties using a legally executed document and obtain his signature confirming the fact of such acquaintance;
• unify the responsibilities related to one position and minimize the number of documents that several people will have to familiarize themselves with if they occupy the same position;
• assess the employee’s suitability for the work performed, including during the probationary period;
• bring to justice an employee who fails to cope with his duties.

A job description is not a formal document. When compiling it, the head of the department to which the corresponding position belongs must carefully consider the list of responsibilities assigned to the employee in order to:

• exclude the existence in the unit of functions that are not assigned to anyone, but are assigned specifically to this unit;
• have the opportunity to ask for work from certain individuals.

The employee, in turn, is interested in a certain list of his functions, since everything that goes beyond his limits will be additional work for him, for which he can qualify for additional payment.

For information about what documents are required for a hired employee, read the article “Personnel documents that must be in the organization.”

How to draw up an employment contract with an accountant? How to secure the company and take into account its interests? Sign up for free trial access to the ConsultantPlus system, an employment contract with an accountant drawn up by an expert, and use it in your work.

Job description of a tax accountant

Limited Liability Company "Beta" LLC "Beta"

APPROVED General Director of Beta LLC ____________________ A.I. Petrov

29.06.2016

Job description of a tax accountant

06/29/2016 No. 32-DI

Moscow

1. GENERAL PROVISIONS

1.1. This Job Description defines the job duties, rights and responsibilities of the Tax Accountant of Beta LLC.

1.2. A tax accountant is appointed and dismissed by order of the general director of Beta LLC on the recommendation of the chief accountant.

1.3. The tax accountant reports directly to the chief accountant.

1.4. A person with secondary vocational education (in the field of study “Economics and Management”) or additional vocational education in special programs and at least three years of work experience in the field of accounting and control (in the absence of specialized education) is appointed to the position of Tax Accountant.

1.5. A tax accountant must know: – the basics of Russian legislation on accounting (including regulatory legal acts on documents and document flow), on taxes and fees, on archiving, in the field of social and medical insurance, pensions, on storage and seizure accounting registers, as well as civil, labor, customs legislation, the All-Russian Classification of Management Documentation (insofar as it relates to the performance of labor actions); – practice of applying the legislation of the Russian Federation on issues of drawing up primary accounting documents and accounting; – internal organizational and administrative documents of an economic entity (Beta LLC), regulating: a) the procedure for compiling, storing and transferring primary accounting documents to the archive; b) rules for cost measurement of accounting objects; c) issues of remuneration; d) features of grouping information contained in primary accounting documents, rules for storing documents and protecting information in an economic entity; e) the procedure for drawing up consolidated accounting documents in order to control and streamline the processing of data on the facts of economic life; – legislative acts, regulations, orders, orders, guidelines, methodological and regulatory materials on organizing accounting of property, liabilities and business transactions and reporting; – forms and methods of accounting in Beta LLC; – plan and correspondence of accounts; – organization of document flow in areas of accounting, tax accounting; – the procedure for documenting and reflecting on the accounting accounts transactions for the transfer of taxes to budgets of different levels, information on the income and expenses of Beta LLC; – conditions for taxation of legal entities and individuals; – rules for conducting inventories of funds and inventory items; – the procedure and timing for drawing up balance sheets and reporting; – methods of economic analysis of economic and financial activities of Beta LLC; – rules for operating a personal computer and office equipment; – basics of economics, technology, organization of production and management in an economic entity; – market methods of management; – fundamentals of computer science and computer technology.

1.6. In his activities, the Tax Accountant is guided by: – legislative acts, regulations, instructions, orders, guidelines, methodological and regulatory materials on the organization of accounting of property, liabilities and business transactions and reporting; – local regulations of Beta LLC; – orders (instructions) of the general director of Beta LLC and the immediate supervisor; – this Job Description.

1.7. During the period of temporary absence of the Tax Accountant, his duties are assigned to an official appointed by order of the General Director of Beta LLC.

2. JOB RESPONSIBILITIES

A tax accountant performs the following job responsibilities: 2.1. Performs work on maintaining accounting of property, liabilities and business operations (accounting for fixed assets, inventory, production costs, sales of products, results of economic and financial activities, settlements with sellers and customers, as well as for services provided, etc. ). 2.2. Performs work to generate complete and reliable information on the procedure for generating data on the amount of income and expenses of Beta LLC, which determine the size of the tax base of the reporting tax period. 2.3. Participates in the development and implementation of activities aimed at maintaining financial discipline and rational use of resources. 2.4. Accepts for accounting primary accounting documents about the facts of the economic life of an economic entity in the relevant areas of accounting: – drawing up (registration) of primary accounting documents; – acceptance of primary accounting documents on the facts of the economic life of an economic entity; – identifying cases of violation by responsible persons of the document flow schedule and the procedure for submitting primary accounting documents to the accounting department and informing the chief accountant about this; – verification of primary accounting documents regarding form, completeness of registration, details; – systematization of primary accounting documents of the current reporting period in accordance with accounting policies; – compilation of consolidated accounting documents based on primary accounting documents; – preparation of primary accounting documents for transfer to the archive; – making copies of primary accounting documents, including in the event of their seizure by authorized bodies in accordance with the legislation of the Russian Federation; – providing data for conducting an inventory of the assets and liabilities of an economic entity in accordance with the accounting policies of the economic entity. 2.5. Reflects on the accounting accounts transactions involving the transfer of taxes to budgets of different levels. 2.6. Conducts a final generalization of the facts of economic life: – counting in the accounting registers the totals and balances of synthetic and analytical accounts, closing the turnover of the accounting accounts; – control of the identity of analytical accounting data with turnovers and balances on synthetic accounting accounts; – preparation of information for compiling the balance sheet and general ledger; – preparation of explanations, selection of necessary documents for internal control, internal and external audits, documentary audits, tax and other audits; – provision of accounting registers for their seizure by authorized bodies in accordance with the legislation of the Russian Federation; – systematization and completion of accounting registers for the reporting period; – transfer of accounting registers to the archive; – production and provision, upon request of authorized bodies, of copies of accounting registers; – reflection in accounting of identified discrepancies between the actual availability of objects and the data of accounting registers. 2.7. Accrues and transfers taxes to the federal and regional budgets. 2.8. Provides managers, creditors, investors, auditors and other users of financial statements with comparable and reliable accounting information on issues related to the transfer of taxes. 2.9. Makes proposals for detailing the accounting accounts used, participates in the development of forms of primary documents used for registration of business transactions for which standard forms are not provided, as well as forms of documents for internal accounting reporting, participates in determining the content of basic techniques and methods of accounting and processing technology accounting information. 2.10. Participates in conducting inventories of inventory items. 2.11. Prepares data in the area (section) of accounting assigned to him for reporting, monitors the safety of accounting documents, draws them up in accordance with the established procedure for transfer to the archive. 2.12. Performs work on the formation, maintenance and storage of a database of accounting information in the assigned area (area) of work, makes changes to reference and regulatory information used in data processing.

3. RIGHTS

A tax accountant has the right: 3.1. Demand from your immediate supervisor and general director assistance in the performance of official duties and the exercise of rights. 3.2. Improve your skills. 3.3. Request personally or on behalf of the immediate supervisor from employees reports and documents necessary to perform job duties. 3.4. Get acquainted with the draft decisions of the General Director regarding the activities of the Tax Accountant. 3.5. Submit proposals on issues of their activities for consideration by their immediate supervisor and general director, including raising questions about improving their work, improving organizational and technical working conditions, increasing wages, paying overtime in accordance with the laws and regulations governing the remuneration system employees of Beta LLC. 3.6. Receive from employees of Beta LLC the information necessary to conduct its activities.

4. RESPONSIBILITY

The tax accountant is responsible for: 4.1. For failure to perform or improper performance of their duties provided for in this Job Description - in accordance with current labor legislation. 4.2. For other offenses committed during the period of its activities (including those related to causing material damage and damage to the business reputation of Beta LLC) - in accordance with current labor, civil, administrative and criminal legislation.

5. WORKING CONDITIONS

5.1. The Tax Accountant’s work schedule is determined in accordance with the Internal Labor Regulations established by Beta LLC. 5.2. The Employer evaluates the effectiveness of the Tax Accountant’s activities in accordance with the Set of Measures for Performance Assessment, approved by order of the General Director of Beta LLC.

The job description was developed in accordance with the order of the General Director of Beta LLC No. 1-Pr dated 06/01/2016.

The job description was:

Head of HR Department _________________________ E.V. Vasilyeva

I have read the instructions:

06.29.2016 ________________ S.V. Yudina

Agreed:

Lawyer _________________________ N.A. Pavlov

29.06.2016

What makes an accountant job different?

The features of an accountant's work include:

• the need for special knowledge;
• each of the existing organizations has its own specifics of activity;
• rare duplication of functions related to different areas of accounting.

Requirements for the level of special training and experience of an accountant are given in the following documents:

• Qualification reference book for positions of managers, specialists and other employees, approved by Resolution of the Ministry of Labor of the Russian Federation dated August 21, 1998 No. 37;
• professional standard “Accountant”, approved by order of the Ministry of Labor and Social Protection of Russia dated February 21, 2019 No. 103n.

The second document replaced the previously existing professional standard, approved by order No. 1061n dated December 22, 2014. In the new version, the professional standard is now mandatory (the old one was mandatory starting from 07/01/2016) for (Clause 1, Article 4 of the Federal Law “On Amendments to the Labor Code...” dated 05/02/2015 No. 122-FZ, Article 7 of the Law dated 12/06. 2011 No. 402-FZ, Decree of the Government of Russia dated June 27, 2016 No. 584):

• accountants of state and municipal institutions and organizations with a government share of more than 50%;
• outsourced accountants;
• chief accountants of public joint stock companies, insurance organizations, non-profit pension funds;
• chief accountants of credit and non-credit financial organizations.

Both of these documents - the qualification reference book and the professional standard - are similar in content and establish, for example, the need for an accountant to have a special economic education and, as a rule, at least three years of work experience. Note that for accountants of the 5th qualification level according to the specified professional standard, as a general rule, there are no requirements for experience, except for the case when it is an accountant with a category of first or second. Then he must have at least a year of work experience in a position with a lower category. Nevertheless, holding the position of an accountant in any case presupposes knowledge of the legislative acts and methodological materials necessary for the work.

IMPORTANT! As an accountant's job responsibilities, both the reference book and the standard list in a generalized form all the functions possible for an accountant. In practice, their simultaneous execution by 1 person is unlikely. In small organizations where there are few accountants, some of these functions are unclaimed, but in large accounting departments the responsibilities are distributed, so only part of them is included in the job description of an accountant working in a specific area.

In reality, job descriptions for accountants should be drawn up in a very substantive and specific manner, taking into account the specifics of the activity and structure of the organization, the peculiarities of the distribution of functions in the accounting department and the requirements for the qualifications of specialists in different areas.

The rare duplication of responsibilities of accountants in the same accounting department requires the preparation of separate instructions for each specialist, taking into account all the nuances of the responsibilities associated with a specific area. Because of this feature, it is impossible to create a sample job description for an accountant. Any text will be only one of the possible options.

The job description of an accountant is developed, as a rule, by the chief accountant of the organization, who is responsible for organizing the work of the accounting department. An integral part of the organization of work is, accordingly, the distribution of accounting functions among subordinates.

Read about the specifics of the process of drawing up instructions for individual areas of accounting in the articles “Job Description of a Payroll Accountant” and “Job Description of an Accountant for Accounts Payable.”

Responsibilities of an accountant: myths and reality

Many people imagine an accountant as a multi-armed robot on which all the company’s activities rest. This is partly fair, because without order in accounting you won’t be able to work. But the director should not isolate himself from the accountant: for the good of the business, you need to work as a team.

Accounting for everything

The company's activities are not limited to what the consumer sees. In addition to selling goods and services, there are things that are necessary for successful work. This includes paying salaries to employees, paying taxes and contributions, interacting with suppliers, training employees, adapting business processes to legal requirements, monitoring the activities of competitors, and much more. All this requires financial costs and constant monitoring. An accountant copes with all this wild variety of tasks.

Many managers believe that since an accountant can count money, it means he has a good understanding of the company’s finances. And if the chief accountant does not sound the alarm, then everything is in order with finances.

In fact, most likely, the accountant does not see the whole picture. His area of ​​responsibility is accounting. He should help the company pay off with the government, submit reports on time and avoid fines.

It is unlikely that an accountant can combine management accounting tasks and monitor all the company’s finances. And even more so - to combine the positions of a cashier or storekeeper with the main responsibilities. Although the Labor Code does not contain any restrictions in this regard.

The resources of the company as a whole should be monitored by the director or owner of the company, or a separately hired employee for this purpose.

Tax evasion

There is a myth that an accountant knows a magic solution that will help a company reduce payments to the state to a minimum or avoid them altogether.

If he is law-abiding and values ​​his freedom and reputation, then this is far from the case. The capabilities of an accountant are limited by the legislation of the Russian Federation. The Tax Code provides certain categories of taxpayers with benefits on taxes and contributions. If the company is eligible for benefits, the accountant will be able to reduce the tax burden. But you won't be able to get rid of it at all.

If the accountant is inexperienced or does not strive to save the company money, the manager must intervene. He needs to track the dynamics of tax deductions and directly ask the accountant to find ways to reduce the tax base. There are many legal ways to do this. Risks are often far-fetched and unlikely, and the cost of adverse consequences is negligible.

Accounting for an accountant

It is believed that only the accountant himself needs accounting. In fact, this is the basis of order in the company. Accounting is a financial planning system that reflects the current expenses and profits of an organization, as well as the intended use of funds. It is needed in order to regulate the economic activities of the organization. And first of all, this is important for the manager, because we are talking about his money.

A big mistake of an entrepreneur is to leave finances to a specialist and not delve into them at all. In this case, the health of the business depends only on the accountant, who may lack the competence to cope with such a workload.

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The manager must establish interaction with the accounting department, and not go around it in a wide arc. Collaboration is the key to the success of your business.

What to include in a job description

Based on its purpose and meaning, the accountant’s job description should include:

• requirements for training, level of knowledge and experience;
• indication of subordination;
• list of job responsibilities;
• rights and responsibilities.

The job description of an accountant must be approved by the head of the organization. Under its text there may be an indication of the developer of the instruction, and there is also a place for notes about employees familiarizing themselves with it.

If the document flow scheme adopted in the organization establishes the coordination of such documents with other services (HSE, QA, lawyer), then before submitting the document for signature to the manager, it must be agreed with them.

The job description can be drawn up in any form or on a form developed by the organization for documents of this kind.

After the employee has read the instructions, it is recommended to give him a copy of the document.

Where are the free instructions?

As mentioned above, the job description of an accountant of the 2022 model is a document that each organization must create independently, taking into account the specific distribution of responsibilities in a very specific legal entity.

So it is impossible to offer to download an accountant’s job description, which would be ready for use without significant modification. On our website you will find a sample that represents one of the possible options for an accountant’s job description. See it at the beginning of the article, in the section “Documents and forms will help you.”