The duties of the accountant-cashier are registered in hisjob description. In their work, each accountant is guided by the requirements imposed on his activities by current legislation, the Regulations on the Accounting Division and regulations, orders, orders for the enterprise as a whole and the department in particular.
The work of the accountant is assessed by severalthe main criteria: the performance of job descriptions, orders, regulations and other orders of the enterprise; timeliness of delivery of external reports; Preservation of accountable funds and proper execution of cash documents.
Rights and duties of the accountant
To work in this position, special knowledge is required: the order of accounting; programs for work, including the "bank-client" system; normative acts and current legislation.
The purpose of the work of an accounting officer is accountingand control the flow of funds to the cashier's office and to the account of the enterprise, the reasonableness of such receipts, and also ensure the safety of funds in cash.
The duties of an accountant include the following: timely maintenance of the documentation (logs-accounting orders) in accordance with the requirements of the RF Accounting Regulations; conducting cash transactions; interaction with state control and accounting authorities (extrabudgetary funds, statistical office, district tax inspection).
The accountant is responsible for maintainingcash operations. He controls the receipt of money in cash, with the entry of information about it in the general information computer base. Cash can be received from customers on invoices, as proceeds from retail trade, with the return of unused appropriated amounts. The duties of the accountant also include the issuance of cash on official receipts to accountable individuals, control of the cashier's limit, delivery of proceeds to the bank, receipt of cash in the bank for production needs, maintenance of the cash book, registration of primary documents, cost accounting and processing of advance reports.
The accountant calculates salary payments to employees,calculates and transfers taxes on it, draws up reports on extrabudgetary funds, on income taxes, maintains personal accounts of employees and cards on income taxes, issues salary certificates for employees, and works with banks.
The duties of the accountant require him to complynot only the accuracy and correctness of all operations, but also the timeliness of their implementation. Preparation of payment orders and their sending to the bank via the "Bank-Client" system should be carried out up to 13 hours. Twice a week the accountant must collect bank statements, provide data on the transfer of funds to suppliers on a daily basis. The accountant provides the bank with information (cash plans, confirmation of balances on accounts, applications for approval of the cashier's limit). Payment orders should be entered in the information base of the enterprise (1C) daily.
The duties of the accountant-cashier are directly related to the responsibility for cash transactions and their safety.
The accountant-cashier has the right independentlyto take decisions within the limits of one's own powers, to require the head of the provision of his work with all the necessary resources for this; make proposals that can improve the efficiency of work and improve its methods and forms.
When interacting with the head accountantmust submit to its consideration all the issues that require his direct involvement. The instructions of the management, which relate to the work of the accountant, are given orally, while they are strictly obligatory for execution. If decisions concern changes in the operation of the system, then they should be formalized in the form of written orders.
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