Qualification requirements Deputy chief accountant. Job description for deputy chief accountant

The deputy chief accountant is an extremely responsible position, on which the functioning of the entire enterprise largely depends, and therefore his job responsibilities should be spelled out as fully as possible. Also many personnel specialists and employers are interested not only directly in duties, but also qualification requirements to the Deputy Chief Accountant. A summary of the duties of the Deputy Chief Accountant will help you understand how to generate internal documentation and ensure efficient work accounting department in the organization.

Who is the Deputy Chief Accountant and why is he needed?

The deputy chief accountant is most often a highly qualified specialist from. These employees are usually considered second-level managers. That is, traditionally Chief Accountant refers to the top management, and in his area of ​​​​responsibility is the management of the flows of the entire organization, the adoption management decisions and control over the work of all accounting departments.

At the same time, the deputy usually performs routine activities that are not associated with such a high responsibility and important decisions. Often the task of deputies is to supervise subordinate accountants, monitor the implementation of current tasks, prepare basic reporting, and similar activities. According to this division of labor duties, at the enterprise, the chief accountant may have several deputies at once, who implement their tasks in various directions.

However, each deputy chief accountant, and especially when such an employee is the only one in the enterprise, should be able to take on the temporary execution of the tasks of the chief accountant. All these features of management labor activity should be carefully reflected in the job description of the deputy chief accountant and in other regulatory documents governing the duties of the said employee. Situations in which the duties and powers of the chief accountant can be transferred to the deputy may be as follows:

• The departure of the chief accountant in. Each employee, regardless of his status and area of ​​responsibility in the organization, should be able to exercise his right to rest.
• Direction of the chief accountant to. The position of chief accountant is extremely responsible and may involve sending him on various business trips to transfer documentation, participate in negotiations or court hearings.
• Finding the chief accountant at. Unforeseen circumstances may also deprive the enterprise of the chief accountant at the time of his receipt. At the same time, unlike vacations and business trips, it is impossible to predict the departure of the chief accountant on sick leave, which also increases the requirements for the candidacy of the deputy.

Qualification requirements for the Deputy Chief Accountant

Russian legislation puts forward strict requirements for the experience and education of certain categories of workers. The position of chief accountant requires at least five years of experience and higher education in accordance with the requirements of Federal Law No. 402 dated 06.12.2011. According to such restrictions, many personnel specialists are interested in regulatory requirements for candidates for deputies.

In the law "On Accounting", as well as in the CSA of professions, the position and profession of the deputy chief accountant are not considered. However, the reference book can be useful to the employer and personnel officer, as it contains approximate requirements and tasks of both the chief accountant, and auditor accountants, and ordinary accountants. Based on them, the employer can independently generate all internal documentation.

Despite the fact that the qualification requirements for the deputy chief accountant do not generally apply, departmental internal regulations certain civil services may assume their presence, for example, in relation to official duties Deputy chief accountant in the budget.

Requirements for the Deputy Chief Accountant for employment

Often, HR managers or employers themselves are interested in what requirements should be put forward for deputy chief accountants in employment. Considering the rather high responsibility towards employees who hold such workplace, it would be rational to establish the following criteria for the selection of applicants:

The best option in many situations is the employment of an applicant who meets the qualification requirements of the chief accountant and has work experience in this position. In the context of a shortage of specialists optimal solution may be a promotion to an accounting officer - such a decision has its own positive sides. Thus, such an employee will have a high level of loyalty to the company and practical knowledge of the specifics of the activities of a particular organization.

What are the duties of a Deputy Chief Accountant?

When compiling a job description, it is always necessary to take into account the peculiarities and nuances of the activities of each specific organization, its industry and regional specifics, as well as the range of specific tasks that the deputies of the chief accountant will face. However, in many respects it is possible to focus on the experience of other business entities. The job descriptions of deputy chief accountants commonly used in enterprises consist of several sections:

1. General provisions. This section of the instructions establishes specific qualification requirements for the deputy chief accountant - work experience, level of education. In addition, he also describes the specific place of the substitute in general order subordination at the enterprise and considers the procedure for hiring, firing and replacing an employee.
2. The rights and obligations of the incumbent. In this section, all the tasks and powers of the deputy chief accountant should be disclosed in most detail, since, accordingly, legal requirements, all activities of the employee must be regulated by job descriptions.
3. Employee Responsibility. The designated section should contain examples of violations and their consequences in the form disciplinary actions and other measures of influence. It should be remembered about the limits and limitations of bringing an employee to disciplinary and material liability, which are provided federal law. It is also recommended to mention possible administrative and criminal liability with references to the articles of the Criminal Code of the Russian Federation and the Code of Administrative Offenses of the Russian Federation affecting the conduct of accounting activities and labor relations in general.

With special care, one should indicate the procedure for transferring the powers of the chief accountant to the deputy and the features of his work in the absence of the chief accountant.

More specifically, the duties of the Deputy Chief Accountant themselves may look like this:

The procedure for implementing the job description of the deputy chief accountant

Job description Deputy chief accountant refers to the internal documentation of the enterprise, which must be properly registered. When hiring an employee for this position, he should always have the opportunity to familiarize himself with the full text of the instructions. The fact of this acquaintance should be documented by the employer. Instructions should be developed before the employee is hired.

Since the deputy chief accountant is obliged to fulfill the powers of the chief accountant himself in the event of his absence from the workplace, the deputy should be familiarized with the signature and with the direct job description of the chief accountant.

Any changes to the job description, the Deputy Chief Accountant must be notified no earlier than two months before their final entry into force. At the same time, he may not agree to these changes, which will make it possible to dismiss such an employee.

When appointing an employee to the position of chief accountant, it may also be necessary to issue a power of attorney on behalf of the management or chief accountant. Although the law allows filling positions on the basis of internal documentation, external contractors and partners may require documentary evidence of an employee who is acting. chief accountant.

Job responsibilities. Manages one or more problems (directions) of scientific, scientific, technical and production economic activity institutions (organizations), organizes the implementation of fundamental and applied research and development, ensures the development of the relevant branches of science, technology and production. Participates in the formation and justification of the goals and objectives of research and design development, survey work, determines the significance and necessity of their implementation, ways and methods of their solution. Monitors compliance established requirements and standards for the organization of labor in the design of new and reconstruction operating enterprises, development of technological processes and equipment, drafting long-term and annual work plans for the problem (direction), planning, methodological, cost estimate and contractual documentation, as well as the necessary feasibility studies. Organizes the conduct of comprehensive research and development on the problem (direction), participates in their implementation, ensures the implementation of thematic plans, high quality and high scientific level of work, practical use their results. Coordinates the activities of structural units subordinate to him, ensures the use in their activities of the achievements of domestic and foreign science and technology, patent and scientific information materials, computer and organizational technology and progressive methods of performing work, the compliance of developed projects with technical specifications, standards and other regulations, as well as agreement technical documentation with co-executors, customers and subcontractors. Organizes the compilation of summary scientific and technical reports on the problem (direction), the presentation of scientific and technical information and reports on the work performed to the statistical authorities, preparation for publication scientific papers, which are the result of research and development, their review. Manages the work on experimental verification of the results of research and development, the conclusion of contracts for the performance of work by third parties and the provision of scientific and methodological assistance to enterprises and other institutions (organizations). Takes measures to ensure the departments of the institution (organization) necessary equipment and materials. Organizes the correct technical operation and repair of equipment, control over compliance with the rules and norms of labor protection. Ensures the rational placement and use of personnel in subordinate units, compliance with production and labor discipline. Contributes to the development of the creative initiative of employees, manages the work on the consideration and implementation of rationalization proposals and inventions, processing applications and other applications in the prescribed manner required documents for copyright certificates for inventions, patents and licenses. Manages one of the sections of the scientific or scientific and technical (technical) council, controls the implementation of the decisions made. Carries out work on advanced training and training of scientific personnel. Participates in the promotion of scientific knowledge and the achievements of science and technology, in the organization scientific conferences, meetings, discussions, gives feedback and conclusions on developments related to the topics of the problems (directions) led by him. Takes part in solving the main issues of scientific, technical and economic activities of the institution (organization) and the implementation of measures to ensure the implementation of the approved work plan, reduce the time and cost of research and design, increase the efficiency of scientific research and development, accelerate the use of science and technology achievements in economic sectors , strengthening the responsibility of each employee for the task assigned and for the results of the work of the team, improving the organization of labor and management, developing the activities of the institution (organization).

Must know: legislative and regulatory legal acts that determine the directions for the development of the relevant sector of the economy, science and technology; areas of activity, profile and specialization of the institution (organization); resolutions, orders, orders and other guidance materials of higher authorities relating to the activities of the institution (organization); achievements of domestic and foreign science and technology in the field of activity of the institution (organization); scientific methods for conducting research work, technical developments and their experimental verification; results of research and development on related issues carried out by other institutions (organizations); methods of planning and financing research and development; existing systems of remuneration and forms of material incentives; the procedure for concluding and executing agreements and contracts; economics, organization of labor, production and management; current legislature; rules and norms of labor protection, safety measures, industrial sanitation and fire protection.

Qualification requirements. Higher professional education and work experience in the specialty for at least 5 years, in the presence of a doctoral degree (candidate) of science - experience in scientific and pedagogical work for at least 3 years.

This characteristic also defines job responsibilities, requirements for knowledge and qualifications of the chief architect of design and survey organizations.

Order of the Ministry of Health and social development Russian Federation of July 23, 2010 N 541n
"On Approval of the Unified Qualification Directory for the Positions of Managers, Specialists and Employees, Section "Qualification Characteristics of the Positions of Workers in the Sphere of Health"

With changes and additions from:

Registration N 18247

Defined qualification characteristics jobs in the healthcare sector.

We are talking about the head physician, head of the dairy kitchen, the head nurse, specialist doctor, geneticist, infectious disease specialist, gynecologist, psychiatrist, therapist, forensic expert, embryologist, etc.

With the help of characteristics, you can choose the right personnel, improve their business skills.

The qualification description of each position contains 3 sections: "Job Responsibilities", "Must Know" and "Qualification Requirements".

The first defines the functions that the employee must perform. Technological homogeneity and interconnectedness of work, vocational education are taken into account.

The second contains the basic requirements for special knowledge. We are also talking about the provisions, instructions, methods and means that the employee must be able to apply in the performance of official duties.

The third one establishes the levels of vocational education necessary to fulfill the assigned duties, and the required length of service.

Persons who do not have the required additional vocational education or work experience, but who have sufficient practical experience and perform their duties in a quality and full scope, on the recommendation attestation commission may be appointed to appropriate positions.

Order of the Ministry of Health and Social Development of the Russian Federation of July 23, 2010 N 541n "On approval of the Unified Qualification Handbook for the positions of managers, specialists and employees, section" Qualification characteristics of positions of workers in the field of healthcare "

Job description of the deputy chief accountant defines his duties, rights and level of responsibility. Features of its content depend on the functions performed by this specialist.

What is the purpose of the job description?

When hiring a new employee or transferring to new position the employee of the enterprise must be familiarized with the duties that he will have to perform in a new position for himself. This is necessary, first of all, in order to establish one of the main items for which labor contract, — labor function worker.

This purpose is served by a document called a job description. In terms of content, it turns out to be wider than a simple list of duties, since it usually also includes determining the employee’s place in the hierarchy of the relevant unit, listing requirements for the level of his qualifications, and also determines the rights associated with the performance of official functions and responsibility.

Legislatively, the obligation to draw up a job description is not established, but in reality this document is needed for both the employer and the employee. It allows the employer to:

• clearly describe the duties associated with a particular position;
• remove the problem of drawing up separate requirements when searching for a suitable candidate for a position;
• facilitate the process of introducing a new employee (or employees) to his job functions.
• control how a particular person copes with the work;
• hold him accountable for failure to perform his duties.

At the same time, the employer is interested in the fullest possible reflection in the instructions of the real functions performed by the employee, since the latter has the right to refuse to perform additional work and the right to demand additional payment for work that is not his responsibility.

All this, with a formal optionality, makes the job description very important and the right document which should be drawn up with the utmost care.

What is the position of Deputy Chief Accountant?

The position of deputy chief accountant implies the presence in the organization of an employee who, at least in part of the issues, is able to replace the chief accountant who is temporarily absent for any reason. Most often these questions are:

• signing current documents;
• approval of ordinary documents;
• creation and transfer to related divisions of current accounting information;
• resolution of urgent methodological and organizational internal situations;
• preparation of explanations for urgent external requests.

In addition, the deputy chief accountant is usually entrusted with the functions of monitoring compliance by the accounting department employees with the accounting rules established by the accounting policy, as well as that part of the current accounting work, which, as a rule, is associated with the most complex areas of accounting and tax accounting.

All this assumes that the deputy chief accountant has a sufficiently high level of professional training and experience. Therefore, in this part, the same requirements are imposed on him as on the chief accountant (clause 4, article 7 of the law of December 6, 2011 No. 402-FZ; the professional standard "Accountant", approved by order of the Ministry of Labor of the Russian Federation of December 22, 2014 No. 1061n) :

• higher or secondary specialized education;
• work experience of at least 3 years out of the last 5 with the appropriate vocational education, and in its absence - at least 5 years out of the last 7;
• the absence of an outstanding conviction for crimes in the field of economics.

Just like the chief accountant, his deputy belongs to the category of managers and therefore must meet the requirements for a manager capable of performing the functions of a chief accountant, such documents as:

• qualification directory of positions of managers, specialists and other employees, approved by the Decree of the Ministry of Labor of the Russian Federation of August 21, 1998 No. 37;
• professional standard "Accountant", approved by order of the Ministry of Labor of the Russian Federation of December 22, 2014 No. 1061n.

According to these documents, a specialist performing the work of a chief accountant must know:

• accounting and tax legislation;
• civil, financial and economic legislation;
• labor law;
• codes of ethics for professional accountants and corporate governance;
• statistical and management accounting;
• specifics, technology, structure, strategy and prospects of the organization;
• rules for conducting audits;
• methods of financial analysis;
• accounting and reference-legal bases.

The functions of the deputy, as a rule, will not include such issues as organizing the work of accounting and document management in terms of receipt of the necessary primary documents, development of accounting and tax policies, the financial analysis, but he must be aware of all the organizational and methodological aspects of the work of the accounting department in order to be able to exercise current control and, if necessary, replace the chief accountant.

Read about what you need to keep in mind when developing a modern accounting policy. .

Substitute function options

Depending on the characteristics of the structure of the organization, the employee of which is the deputy chief accountant, the following options for his functions are possible:

• The organization is part of the holding, and all chief accountants of the companies that form this holding report to the chief accountant and are called his deputies. At the same time, the deputy chief accountant of the holding, in essence, remains the chief accountant of his organization and performs all his functions in full.
• Deputy chief accountant is an employee of a large accounting department large enterprise. In this case, as already described above, he, while performing part of the accounting work himself, will monitor that the accounting department conducts its work in accordance with the requirements of the accounting policy established in the organization, sign part of the current primary documents and periodically replace the chief accountant during his absence. The duty of substitution for such a situation is usually included in official functions deputy.
• AT small organization with a small accounting department, an employee can be appointed as a deputy chief accountant, who, practically on a par with the chief accountant, performs his functions in terms of approvals, signatures, and reporting. Wherein organizational matters, methodology and accounting policy remain the prerogative of the chief accountant, and the accounting work is divided evenly among everyone, including the chief accountant.

Thus, the terms of reference of the deputy chief accountant in different organizations can vary significantly. Therefore, they should be clearly spelled out in the job description.

What should be included in a job description?

By its structure job description of deputy chief accountant will not fundamentally differ from similar documents drawn up for other employees of the organization. It usually includes the following sections:

• the position of the employee in the structure of the organization or unit, his subordination;
• educational and work experience requirements;
• list of job responsibilities;
• rights arising from official duties;
• responsibility.

The key section in the instruction is the list of job responsibilities, since all other points, with the exception of the rights granted in connection with the performance of duties, are enshrined in other documents (legislative acts or internal documents developed by the organization itself). And the rights reflected in the instructions follow logically from job functions.

When compiling a list of job responsibilities, it is necessary to proceed from the functions actually performed by the employee, reflecting their specific content and not limited to general phrases. Otherwise, disagreements with the employee regarding the understanding of the duties assigned to him will be inevitable.

How to write instructions?

The job description for the deputy chief accountant, just like for any other employee of the accounting department, is developed by the chief accountant.

It does not have a legally approved form, therefore it is drawn up in accordance with the rules that are established for internal documents created in the organization. This can be a self-developed form or just a form with the name of the organization. In any case, this document must be approved by the head. If the document flow rules in force in the organization require prior approval of the text of the job description with other departments (for example, with legal service or the personnel department), then before being sent for signature to the head, it is agreed in these departments.

Under the text of the instruction, the position, surname and signature of the developer are indicated, and a place is left for placing a mark on the familiarization of the employee with the document, which implies affixing his signature and the date of familiarization.

Results

The job description, which defines the list of duties associated with a particular position, is an extremely important document for both the employer and the employee. Including responsibilities in the list, it is necessary to reflect them as fully and specifically as possible.

Whether or not to draw up a job description for the deputy chief accountant, each employer decides for himself. Remember, its presence will avoid many problems and litigation.

From the article you will learn:

Requirements that must be observed in 2017 when drawing up the job description of the deputy chief accountant

Don't miss: the main article of the month from leading specialists of the Ministry of Labor and Rostrud

A complete reference book of job descriptions for all sectors of activity.

Job description of the deputy. The chief accountant will help both the employee and the employer. This document contains a description of what the employer wants from the employee who will perform this function. Also job descriptions delimit the powers and responsibilities of the chief accountant and his deputy.

Download related documents:

Russian legislation does not contain strict requirements for the content and design of proper instructions.

To create a job description, it is recommended to use professional standard accountant, approved by order of the Ministry of Labor and Social Protection of the Russian Federation of December 22, 2014 No. 1061n and qualification characteristics, approved. Decree of the Ministry of Labor of Russia dated 08.21.1998 No. 37 “ Qualification guide positions of managers, specialists and other employees” ( "Chief Accountant").

The job description of the deputy chief accountant is developed taking into account GOST R 6.30-2003 "Unified documentation systems unified system of organizational and administrative documentation requirements for paperwork" (instead of it from 07/01/2017 GOST R 7.0. , library and publishing. Organizational and administrative documentation. Requirements for paperwork", approved by order of Rosstandart dated 08.12.2016 No. 2004-st).

Compiling the job description for Deputy the chief accountant must remember that the requisite "name of organization" must correspond to the name enshrined in the constituent documents of the organization. If there is also an abbreviated name of the organization, then it is placed below the full name (in brackets).

The job description of the deputy is approved. chief accountant head of the organization. The approval stamp is located on the top right, it contains the following elements:

For example:

Download in.doc

Download in.doc