The role of an accountant. Characteristics of the accounting profession
Accounting is carried out by the accounting(xledger) department at enterprises, which can be an independent unit and be headed by a chief accountant or be part of a single economic service of an enterprise and headed by a financial director. In small businesses, accounting is most often absent. The chief accountant acts in accordance with the regulation on accounting and reporting in the Russian Federation and heads the accounting department. He submits to the management of the enterprise and is responsible for the organization and methodological issues of accounting. And the responsibility for financial and economic activities is the head of the enterprise.
The chief accountant may be persons with 3 years work experience.
Acceptance and delivery of cases upon release and appointment of the chief accountant are drawn up by an act of checking the state of accounting and reporting of the enterprise.
The chief accountant(regnskapsfører) cannot be charged with duties associated with direct financial responsibility for material values and cash, he cannot receive checks and cash values by himself. For small businesses there may be exceptions. In coordination with the bank, the chief accountant performs the function of a cashier. For the period of absence of an accountant, his rights and obligations are transferred to the deputy and another official, as announced by the order of the enterprise. The chief accountant signs documents related to the receipt and issuance of cash, commodity-material values, credit and settlement obligations, contracts and liability. The main task of accounting(regnskapsfører kristiansand) is to promote the highest achievement of the result of the economic activity of the enterprise.
1) information on the actual results of the enterprise;
2) control of the safety of funds and their legitimate intended use;
3) reliable accounting of expenses and incomes;
4) accurate accounting and timely settlements with the budget, founders, suppliers and creditors for deductions and payments;
5) correct and timely preparation of financial statements.