An accountant is a specialist of the highest qualification level. The range of his duties is determined by the area of ​​accounting work for which the accountant is appointed responsible. We will tell you about the job responsibilities of an accountant for materials in our consultation.

Inventory Accountant: Responsibilities

The duties of an accountant of a material group include the general duties of an accountant, provided for in particular by the All-Russian classifier of occupations OK 010-2014, with the peculiarity that they relate mainly to sections related to accounting for goods and materials.

Accountant of the material table: duties

Also, to determine the labor functions of an accountant of the material table, you can use (approved by Order of the Ministry of Labor of Russia dated February 21, 2019 N 103n).

So, for example, within the framework of the labor function “Acceptance for accounting of primary accounting documents on the facts of the economic life of an economic entity”, the following main labor actions of an accountant based on materials can be distinguished:

• preparation and acceptance of primary accounting documents for the movement of goods and materials;
• verification of primary accounting documents for the movement of goods and materials in relation to the form, completeness of registration, details;
• detection of cases of violation by responsible persons of the workflow schedule and the procedure for submitting primary accounting documents on the movement of goods and materials to the accounting service and informing the head of the accounting service about this;
• systematization of primary accounting documents on the movement of goods and materials of the current reporting period in accordance with the accounting policy;
• drawing up, on the basis of primary accounting documents for the movement of goods and materials, consolidated accounting documents;
• preparation of primary accounting documents for the movement of goods and materials for transfer to the archive;
• production of copies of primary accounting documents on the movement of goods and materials, including in the event of their withdrawal by authorized bodies in accordance with the legislation of the Russian Federation;
• providing data for the inventory of goods and materials.

Accountant-materialist: job responsibilities (example)

A specific list of functional duties of an accountant for goods and materials can be provided for in an employment contract or job description.

1. GENERAL PROVISIONS 1.1. Real job description determines the functional duties, rights and responsibilities of the Accountant of the commodity group (Deputy Chief Accountant) of the enterprise. 1.2. The accountant of the commodity group (Deputy Chief Accountant) is appointed to the position and dismissed in accordance with the procedure established by the current labor legislation by order of the General Director of the enterprise. 1.3. The commodity group accountant (Deputy Chief Accountant) reports directly to the Chief Accountant of the enterprise. 1.4. A person who has a higher professional (economic) or specialized secondary education and at least 1 (one) year of work experience in the specialty is appointed to the position of Accountant of a commodity group (Deputy Chief Accountant). 1.5. Product Group Accountant (Deputy Chief Accountant) must know: - Accounting legislation; - resolutions, orders, orders, other guidance, methodological and regulatory materials of higher, financial and auditing bodies on issues of organization accounting and reporting, as well as those related to the economic and financial activities of the enterprise; - civil law, financial, tax and economic legislation; - structure of the enterprise, strategy and prospects for its development; - provisions and instructions for the organization of accounting at the enterprise, the rules for its maintenance; - the order of registration of operations and the organization of document circulation by accounting areas; - forms and procedure for financial settlements; - methods of economic analysis of the economic and financial activities of the enterprise, the identification of on-farm reserves; - the procedure for receiving, posting, storing and spending Money, inventory and other valuables; - rules for settlement with debtors and creditors; - conditions of taxation of legal and individuals; - the procedure for writing off shortages from accounting accounts, accounts receivable and other losses - rules for conducting inventories of cash and inventory items; - the procedure and terms for compiling balance sheets and reporting; - rules for conducting inspections and documentary audits; - modern means of computer technology and the possibility of their application to perform accounting and computational work and analyze the production, economic and financial activities of the enterprise; - advanced domestic and foreign experience in improving the organization of accounting; - economics, organization of production, labor and management; - basics of production technology; - market methods of managing; - labor legislation; - Rules and norms of labor protection. 1.6. An accountant of a commodity group (Deputy Chief Accountant) must be able to use a computer at the level of a confident user, including accounting computer programs. 1.7. The accountant of the commodity group (Deputy Chief Accountant) must have sociability, energy, and a positive attitude. 1.8. During the temporary absence of the Accountant of the Commodity Group (Deputy Chief Accountant), his duties are assigned to __________________________. 2. FUNCTIONAL RESPONSIBILITIES 2.1. Commodity Group Accountant (Deputy Chief Accountant): 2.1.1. Performs assigned area of ​​accounting work. 2.1.2. Controls the correctness and timeliness of posting receipt of goods to the warehouse. 2.1.3. Controls the correctness and timeliness of reporting financially responsible persons. .1.4. Reflects in accounting documents operations on the receipt and disposal of goods, on accounting for settlements with suppliers, compiles a register of receivables and payables. 2.1.5. Performs reconciliations with suppliers. 2.1.6. Participates in inventory taking. 2.1.7. Ensures the safety of accounting documents. 2.1.8. Prepares accounting documents for transfer to the archive. 2.1.9. Participates in inventory taking. 2.1.10. Replaces absent accountants. 2.1.11. Maintains an atmosphere of courtesy and friendliness in the workplace. 2.1.12. Complies with labor and production discipline, labor protection rules and regulations, industrial sanitation and hygiene requirements, fire safety, civil defense requirements. 2.1.13. Executes instructions and orders of the direct management and administration of the enterprise. 2.2. As Deputy Chief Accountant together with the Chief Accountant: 2.2.1. Carries out the organization of accounting of economic and financial activities and control over the economical use of material, labor and financial resources, the safety of the property of the enterprise. 2.2.2. Forms an accounting policy in accordance with the legislation on accounting based on the structure and characteristics of the enterprise, the need to ensure its financial stability. 2.2.3. Leads the work on the preparation and adoption of a working chart of accounts, forms of primary accounting documents used to process business transactions for which standard forms are not provided, the development of forms of internal accounting documents, as well as ensuring the procedure for conducting inventories, monitoring business transactions, compliance with technology processing of accounting information and workflow procedures. 2.2.4. Ensures the rational organization of accounting and reporting at the enterprise and its divisions based on the maximum centralization of accounting and computing work and the use of modern technical means and information technologies, progressive forms and methods of accounting and control, the formation and timely presentation of complete and reliable accounting information about the activities of the enterprise , his property status, income and expenses, as well as the development and implementation of measures aimed at strengthening financial discipline. 2.2.5. Organizes accounting of property, liabilities and business transactions, incoming fixed assets, inventory items and cash, timely reflection on the accounting accounts of operations related to their movement, accounting for 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. 2.2.6. Ensures the legality, timeliness and correctness of paperwork, the preparation of economically sound reporting cost estimates for products, work (services) performed, payroll calculations, the correct calculation and transfer of taxes and fees to the federal, regional and local budgets, insurance premiums to state non-budgetary social funds, payments to banking institutions, funds for financing capital investments, repayment in due time of debts to banks on loans, as well as the deduction of funds for material incentives for employees of the enterprise. 2.2.7. Monitors compliance with the procedure for processing primary and accounting documents, settlements and payment obligations, spending the fund wages, for the establishment of official salaries for employees of the enterprise, conducting inventories of fixed assets, inventory and cash, audits of the organization of accounting and reporting, as well as documentary audits in the divisions of the enterprise. 2.2.8. Participates in the economic analysis of the economic and financial activities of the enterprise according to accounting and reporting data in order to identify on-farm reserves, eliminate losses and unproductive costs. 2.2.9. Takes measures to prevent shortages, illegal spending of funds and inventory items, violations of financial and economic legislation. Participates in the preparation of materials on shortages and theft of funds and inventory items, controls the transfer, if necessary, of these materials to the investigative and judicial authorities. 2.2.10. Takes action to save financial resources to ensure the financial stability of the enterprise. 2.2.11. Interacts with banks on the placement of free financial resources on bank deposits (certificates) and the acquisition of highly liquid state valuable papers , control over the conduct of accounting operations with deposit and loan agreements, securities. 2.2.12. Works to ensure strict observance of staff, financial and cash discipline, estimates of administrative and other expenses, the legality of write-offs from accounting accounts of shortages, receivables and other losses, the safety of accounting documents, their execution and delivery in the prescribed manner to the archive. 2.2.13. 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. 2.2.14. Ensures the preparation of a balance sheet and operational summary reports on income and expenditure of funds, on the use of the budget, other accounting and statistical reporting, submitting them in the prescribed manner to the relevant authorities. 2.2.15. Provides methodological assistance to employees of departments of the enterprise on accounting, control, reporting and economic analysis. 2.2.16. Monitors the safety of accounting documents and the organization of storage of accounting documents. 2.2.17. Supervises accounting staff. 3. RIGHTS 3.1. The commodity group accountant (Deputy Chief Accountant) has the right to: 3.1.1. To give instructions to subordinate employees and services, tasks on a range of issues included in his functional duties. 3.1.2. Supervise the timely completion of tasks and individual assignments of subordinate employees. 3.1.3. Request and receive the necessary materials and documents related to the activities of the Accountant of the commodity group (Deputy Chief Accountant). 3.1.4. Enter into relationships with departments of third-party institutions and organizations to resolve operational issues of production activities that fall within the competence of the Accountant of the commodity group (Deputy Chief Accountant). 3.1.5. Represent the interests of the enterprise in third-party organizations on issues related to the competence of the Accountant of the commodity group (Deputy Chief Accountant). 4. RESPONSIBILITY 4.1. The commodity group accountant (Deputy Chief Accountant) is responsible for: 4.1.1. Failure to fulfill their functional duties, as well as the work of employees subordinate to him on issues of their production activities. 4.1.2. Unreliable information about the state of work in the assigned area, indicators of financial and economic activity, untimely provision of various information and reporting. 4.1.3. Failure to comply with orders, instructions and instructions of the Chief Accountant and the administration of the enterprise. 4.1.4. Failure to ensure compliance with labor discipline by employees of subordinate services and personnel subordinate to the Accountant of the commodity group (Deputy Chief Accountant). 4.1.5. For disclosure of information constituting an official or commercial secret. 5. WORKING CONDITIONS 5.1. The mode of operation of the Accountant of the commodity group (Deputy Chief Accountant) is determined in accordance with the Internal Labor Regulations established at the enterprise. 5.2. In connection with the production need, the Accountant of the commodity group (Deputy Chief Accountant) may go on business trips (including local ones). Familiarized with the instruction: _______________ ____________________ (signature) (full name) "___" __________ ____

The scope of duties of the accountant of the material table includes operations related to the movement of goods and materials in the enterprise. He is in charge of accounts for accounting for relationships with counterparties and buyers, materials and stocks for the implementation of production and economic activities.

The duties of a material accountant are to ensure that the accounting of various goods and materials of the company is competent. Key responsibilities include:

• registration or acceptance of primary documentation related to this area of ​​​​accounting, as well as the preparation of correspondence on their basis for synthetic and analytical accounts;
• tracking the timing of submission of documents in accordance with the rules of document circulation between companies and within the business entity itself;
• compilation of consolidated registers of synthetic accounting, on the basis of which the information received is systematized and analyzed in accordance with the accounting policy of the enterprise;
• control of receivables and payables, as well as drawing up reconciliation acts to track the necessary information;
• registration of documentation according to the rules of document circulation for subsequent submission to the archive;
• carrying out an inventory of inventory items with subsequent recording of the results obtained in the inventory lists, as well as posting surpluses or writing off shortages in the accounting program.

Competent bookkeeper official duties will perform qualitatively, using the available theoretical and practical knowledge in this field of activity. When hiring such an employee, certain requirements are established for his knowledge and skills in the field of inventory accounting.

What an accountant should know

Like any other employee, the accountant of the material table must have certain knowledge in their field of activity. This information covers a wide range of issues and thematic areas, including:

1. normative-legislative acts of the Russian Federation in the field of accounting of inventory items and civil legislation on the issues of concluding contracts;
2. rules and methods for accounting for goods and materials at the enterprise, including their receipt and write-off, as well as evaluation and transfer to production;
3. rules for filling out primary documentation for accounting for goods and materials and reflecting correspondence on it on the corresponding synthetic and analytical accounts;
4. rules for conducting an inventory of goods and materials and reflecting its results in inventory records;
5. reflection of surpluses or shortages in the relevant accounting accounts;
6. the procedure for organizing internal and external document management, as well as the execution of documents for transfer to the archive;
7. labor protection and safety standards at the enterprise;
8. rules for the operation of office equipment and personal computers, methods of work in accounting programs Oh.

Having the appropriate knowledge, an accountant for accounting for goods and materials will perform his duties in strict accordance with applicable law. In addition, an employee in this position is required to meet certain qualification requirements that are established for accountants for goods and materials.

Job Requirements for an Accounting Assistant

An accountant materialist must meet the qualification requirements for this position. They are in the following points:

• profile accounting education (secondary special or higher);
• in-depth knowledge of the necessary accounting programs in order to accurately and timely enter the necessary information on the movement of goods and materials;
• skills in the formation of primary documentation for the accounting of goods and materials and the preparation on their basis of correspondence on the accounts of synthetic and analytical accounting;
• understanding the meaning of the movement of inventory items both within the enterprise and in the external economic environment;
• understanding what methods and forms of inventory accounting are used in accounting and at a particular enterprise;
• an analytical mindset with the aim of competently accounting for inventory and foreseeing the situation associated with their movement in the enterprise.

The requirements can be expanded by the employer depending on the specifics of the company's activities, and there may also be a requirement for experience in this type of activity. The requirements for the accountant of the material desk and his duties are fixed in a special document - the job description.

Job description for the accountant of the material table

An accountant-materialist, whose duties are reduced to accounting for the movement of goods and materials at the enterprise, before applying for a job and performing the necessary actions, is obliged to familiarize himself with the job description under his signature. It is on the basis of this document that the employee will work at the enterprise as an accountant of the material table, and therefore must clearly understand his functions, duties and rights.

The job description clearly and fully discloses information on this position, including:

• general provisions for this work;
• job responsibilities of the accountant of the material group;
• qualification requirements for an accountant;
• the rights of the employee in the performance of work;
• responsibility for non-compliance with the norms of the legislation and local regulations of the enterprise.

The job description can be developed on the basis of the Professional Standard "Accountant" and the Unified Qualification Handbook, which indicate the duties of an accountant of goods and materials in the performance of job functions. Moreover, if a group of accountants of the material desk works at the enterprise, their duties should be identical, as well as functions, rights, and responsibilities, since they are employees belonging to the same group of specialists.

material accountant

A material accountant is an employee who keeps a documentary record of all materials entering the organization in accordance with the requirements of the law.

Such an accountant belongs to the category of specialists and must have an appropriate level of education, not lower than secondary specialized. Experience requirements depend on the desire of the employer.

Job description of an accountant for materials

The job description of an accountant for materials is compiled by an employee of the personnel department or an employee responsible for labor protection at the enterprise, and submitted for approval to the immediate superior of the employee. The latter makes his own adjustments, and the instruction from the sample turns into a full-fledged document, which is submitted for approval to the head of the organization.

The employee must be familiar with the job description during employment. All changes made to the document should also not pass by the employee - he must sign as confirmation that he knows about the adjustment of job responsibilities.

Don't know your rights?

If for some reason an employee refuses to sign in the column for familiarization with the job description, then an act is drawn up about this, which is signed in the presence of the commission. But this does not relieve the employee from liability in case of improper performance of his duties.

The material accountant job description consists of the following sections:

1. General provisions.
   This part of the document includes the procedure for appointing and dismissing an accountant for materials, as well as issues of replacement in case of his absence from the workplace. We recommend that you specify general provisions the name of the position and structural unit of the employee in accordance with the staffing table approved by the organization and the qualification requirements for the employee.
2. Functions and tasks.
   Here are the main activities of the accountant for materials. As a rule, these include acceptance and documentary accounting of all materials received by the organization.
3. Job responsibilities.
   This section includes a list of the main responsibilities of a material accountant. These include:
   • accounting of all materials belonging to the enterprise;
   • calculation of the actual cost of materials;
   • acceptance and processing of primary documentation;
   • reflection on the accounting accounts of all operations with materials;
   • preparation of cost estimates for the actual cost of materials, taking into account the costs incurred;
   • drawing up acts of reconciliation with contractors;
   • preparation of reports within the scope of their activities;
   • interaction with other services and resolving issues of receivables and payables;
   • organizing an inventory of materials;
   • performance of work on storage of documentation.
4. The rights.
   The section contains a list of the rights of the employee, which he is vested with for the proper performance of his work. A number of the rights of an accountant correlate with the duties of other employees. For example, when it comes to the following rights:
   • requesting information from employees of the enterprise on issues of their activities;
   • obtaining access to information resources of the organization;
   • requirement from colleagues to perform the work, the results of which are necessary for the submission of the report;
   • advanced training, etc.
   However, there is a list of general rights that are typical for any employee of the institution. For example:
   • obtaining decisions of the head to study projects in the field of activity;
   • making suggestions to superiors to improve the quality of their work, etc.
5. Responsibility.
   An accountant is always a financially responsible person. However, in addition to this type of responsibility, this section includes, as a rule, disciplinary (in case of failure to perform / improper performance of official duties) and administrative (for example, for violation of the deadlines for submitting reports to the tax office).

You can download a sample job description for an accountant on materials on our website.

Thus, the job description of an accountant for materials includes the main areas of his activity and lists the duties and rights that he is vested with to carry out the labor process. The signature of the employee on the document means his agreement with all the provisions set forth in it.

Added to site:

Job description of the accountant of the material table[name of organization, enterprise, etc.]

This job description has been developed and approved in accordance with the provisions of the Labor Code Russian Federation and other normative acts regulating labor relations in the Russian Federation.

1. General Provisions

1.1. The accountant of the material table belongs to the category of specialists, is hired and dismissed from it by order of [name of the position of the head].

1.2. The accountant of the material table in his work is directly subordinate to the chief accountant.

1.3. A person who has a secondary vocational (economic) education without presenting requirements for work experience or special training according to an established program and at least 3 years of work experience in accounting and control is accepted for the position of an accountant of the material desk.

1.4. During the absence of the accountant of the material desk, his job duties are performed by [position title], who is fully responsible for their high-quality, efficient and timely implementation.

1.5. The accountant of the material table must know:

1.5.1. legislative acts, resolutions, orders, orders, guidance, methodological and regulatory materials on the organization of accounting and reporting;

1.5.2. forms and methods of accounting and analysis of economic activity at the enterprise;

1.5.3. the procedure for conducting documentary audits and checks, the correctness of accounting for property, liabilities and business transactions;

1.5.4. organization of workflow and the procedure for documenting and reflecting on the accounts of transactions related to the movement of fixed assets, inventory items and cash;

1.5.5. plan and correspondence of accounts;

1.5.6. financial and economic legislation;

1.5.7. economics, organization of production, labor and management;

1.5.8. market methods of managing;

1.5.9. rules for the operation of computer technology;

1.5.10. labor legislation;

1.5.11. labor protection rules and regulations.

2. Job responsibilities

The accountant of the material table performs the following job responsibilities:

2.1. Carries out, in accordance with the current regulations and instructions, scheduled and on special assignments, documentary audits of the economic and financial activities of enterprises for maintaining accounting of property, liabilities and business operations, as well as their divisions that are on an independent balance sheet.

2.2. Timely draws up the results of the audit and submits them to the appropriate authorities for taking the necessary measures.

2.3. Gives operational instructions to the heads of the audited facility on the elimination of identified violations and shortcomings, and the conduct of control checks of the work performed.

2.4. Controls the accuracy of accounting for incoming fixed assets, inventory items and cash, timely reflection on the accounting accounts of operations related to their movement, the correctness of spending materials, fuel, electricity, cash, compliance with cost estimates, the procedure for reporting on the basis of primary documents, as well as the organization of inventory and accounting in the divisions of the enterprise, as well as compliance with the deadlines for the transfer of taxes and fees and the payment of wages.

2.5. Prepares advance reports, income and expenditure documents.

2.6. Prepares a shopping book and a sales book.

2.7. Participates in the development and implementation of measures aimed at improving the efficiency of the use of financial resources, strengthening control over the economic and financial activities of the enterprise, ensuring the safety of the enterprise's property and the correct organization of accounting.

2.8. Takes the necessary measures for the use of modern technical means in the work.

2.9. Supervises the activities of employees of the enterprise on the issues of accounting and reporting.

2.10. Conducts settlements with suppliers and buyers.

2.11. Conducts reconciliations with suppliers.

2.12. Collaborates with warehouse staff on inventory management.

2.13. Participates in inventory taking.

3. Rights

The accountant of the material table has the right:

3.1. for all social guarantees provided for by law;

3.2. require the management of the enterprise to assist in the performance of their professional duties and the exercise of rights;

3.3. demand the creation of conditions for the performance of professional duties, including the provision of the necessary equipment, inventory, a workplace that meets sanitary and hygienic rules and regulations, etc.;

3.4. to pay additional expenses for medical, social and professional rehabilitation in cases of damage to health due to an accident at work and getting an occupational disease;

3.5. get acquainted with the draft decisions of the management of the enterprise relating to its activities;

3.6. submit proposals for the management of the enterprise to improve the organization and improve the methods of work performed by it;

3.7. request personally or on behalf of the immediate supervisor documents, materials, tools, etc., necessary for the performance of their duties;

3.8. improve their professional qualifications;

3.9. other rights provided for by labor legislation.

4. Responsibility

The accountant of the material table is responsible for:

4.1. for failure to perform or improper performance of their official duties provided for by this job description - to the extent determined by the current labor legislation of the Russian Federation;

4.2. for causing material damage to the employer - within the limits determined by the current labor and civil legislation of the Russian Federation;

4.3. for offenses committed in the course of carrying out their activities - within the limits determined by the current administrative, criminal, civil legislation of the Russian Federation.

The job description was developed in accordance with [name, number and date of the document].

Head [initials, surname]

[signature]

[day month Year]

Agreed:

[job title] [initials, last name]

[signature]

[day month Year]

Acquainted with the instruction: [initials, surname]

[signature]

[day month Year]