Job description Deputy Chief Accountant is internal document an enterprise in which the basic conditions and rules for the functioning of this specialist in the workplace are determined. How to develop a job description for the deputy chief accountant and what points should be taken into account in this case will be discussed in the article below.

What does a Deputy Chief Accountant do?

The position of deputy chief accountant can be attributed to the management of the second level, since he does not manage the enterprise as a whole and not even a large structure within it, but only a small division. The chief accountant actually manages the financial flows of the campaign, makes management decisions, and is responsible to the management for the work of the entire accounting department. The deputy chief accountant is engaged in routine work, for example, organizing the fulfillment of tasks, monitoring the deadlines for submitting reports, preparing reports on time, etc.

If the organization is large, the chief accountant may even have several deputies, each of whom is responsible for his own direction. The deputy chief accountant is subordinate to a certain number of ordinary accountants, among whom the deputy chief accountant distributes current tasks and controls their implementation. In the absence of the chief accountant, his deputy is able to take over his duties and replace him for a while.

Most clearly, the differences between the positions of the chief accountant and his deputy are visible in the lists of job duties and rights enshrined in the job descriptions of these employees. At the same time, the range of duties varies depending not only on the position, but also on the nature of the organization's activities.

Job description of the deputy chief accountant, sample 2018

Despite the fact that each organization develops this document independently (the job description of the deputy chief accountant is an internal document of the organization), it is advisable to take into account the basic structure of such acts adopted by the customs of personnel records management when compiling it. The employer is free to include in it the information that he considers necessary, however, following the generally accepted structure allows you to take into account all the nuances and not miss important points.

Traditionally, the job description includes 3-4 sections:

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1. General provisions. This part establishes the requirements for candidates for the position (education, work experience, etc.), determines the procedure for hiring, dismissing and replacing an employee. In addition, the same part describes the position of the deputy chief accountant in the general structure of the enterprise and determines the immediate supervisor - Chief Accountant.
2. Official rights and obligations (sometimes divided into 2 sections). The key part of the job description, which describes everything that the employee must and has the right to do. This section of the document requires especially careful study, since the employee, in accordance with the law, has the right not to go beyond the scope of the job description and not follow any instructions in excess of the established list of job duties.
3. Employee responsibility. This part establishes violations for which the employee is responsible, and possible penalties. At the same time, material and disciplinary liability within the framework of the job description cannot be more strictly established by labor and civil legislation, and administrative and criminal liability is determined within the framework provided for by the Code of Administrative Offenses and the Criminal Code of the Russian Federation, respectively.

Also, the job description must certainly contain information about the date of approval and the official who approved the document. This data is traditionally placed at the very beginning of the instruction (on the right upper corner), leaving a column for the signature of the head who approved the document.

Assistance in compiling a job description for the deputy chief accountant of a particular enterprise can be provided by a sample document, which is freely available for download on many sites on the Internet. You can download an example of a job description for a deputy chief accountant (sample 2015) on our website.

The main duties of the Deputy Chief Accountant

The main duties of the Deputy Chief Accountant may include:

1. Organization accounting within the entrusted direction, in particular:
   • control over the execution of primary documentation;
   • work with accounts and invoices of counterparties.
2. Management of work on registration of operations of the organization.
3. Ensuring the accounting of liabilities, credit and settlement operations, property and inventory items.
4. Participation in the development of forms of internal documents financial statements.
5. Participation in the inventory.
6. Participation in the preparation of documents for shortages, illegal spending Money, inventory items.
7. Organization of payroll calculations, correct accrual and transfer of taxes, fees and insurance premiums.
8. Control over the payment of invoices by counterparties, the procedure for processing payment settlements and obligations, spending the fund wages.
9. Organization of preparation of accounting documentation for archiving.
10. Ensuring work on the formation, maintenance and storage of accounting information.
11. Ensuring compliance with financial, staff and cash discipline.
12. Providing methodological assistance to employees of the organization on accounting, control, reporting and analysis of economic activity.
13. Replacing an absent accountant (by order of the chief accountant).
14. Replacing the chief accountant during his absence.

It must be borne in mind that the list of job responsibilities of the deputy chief accountant depends on the characteristics of the organization’s activities and how the employer decides to distinguish labor functions chief accountant, his deputies and ordinary employees of the accounting department. How this distinction is made will depend on what powers the deputy chief accountant will have more - managerial or executive.

Standard requirements for applicants for the position of Deputy Chief Accountant

The main requirements for candidates for the position of Deputy Chief Accountant relate to the applicant's professional skills and education. Traditionally, the requirements for deputies are the same as for the main specialists-managers. So, according to Art. 7 of Law No. 402-FZ "On Accounting" dated December 6, 2011, the chief accountant must have a higher economic education and at least 5 years of work experience associated with accounting. With regard to a substitute, the requirements at the discretion of the employer may be reduced, but their mitigation, as a rule, concerns only the length of service.

Also among the requirements it is usually mentioned that the applicant for the position of deputy chief accountant must know:

• accounting legislation;
• fundamentals of civil, financial and tax legislation;
• methodological, regulatory documents and instructions on the organization of accounting and reporting;
• rules for inventory, checks and documentary audits;
• procedure for registration of accounting operations;
• internal documents of the organization;
• fundamentals of labor law.

In addition to the above requirements of employers in relation to candidates for the position of deputy chief accountant, they may include additional knowledge and skills of the applicant. For example, the work of a modern accountant is impossible without the use of a computer, so experience with a particular accounting program can be added to the list of requirements. Some organizations also state in their requirements knowledge of a foreign (usually English) language.

The procedure for familiarizing the employee with the job description

Before starting to perform their duties, the employee accepted for the position must be familiar with the job description. The best time for this is either the day of imprisonment employment contract, or a day of safety briefing. Since all further labor activity of the employee is carried out on the basis and within the framework of the job description, fixing the fact that the employee has familiarized himself with the job description is of no small importance. It is usually done in the following ways:

1. Putting the date and signature on familiarization on the general job description of the deputy chief accountant (that is, all employees accepted for the position of deputies sign in the same copy of the document that is stored in the organization).
2. By affixing the date and signature on familiarization with the provisions of the job description on a separate copy of the document, which is stored in the employee's personal file.
3. Putting a mark on familiarity with the job description in a special journal designed for this purpose.

As you can see, working on a job description for a deputy chief accountant is not particularly difficult, but it requires painstaking and thoughtfulness. In particular, this concerns the definition of the job responsibilities of a specialist and their delimitation from the duties of other employees of the accounting department.

The deputy chief accountant is accepted for this position on the proposal of the chief accountant, to whom he must continue to report (see →). The head of the enterprise puts his review on the application, on the basis of which the corresponding order is issued. The procedure for dismissal is carried out according to the same principle. In this article, we will analyze a sample job description for a deputy chief accountant in 2018, what rights and obligations it includes.

What should be guided by the work of the Deputy Chief Accountant?

During the execution of their professional duties the deputy chief accountant should be guided by the following legal acts: methodological manuals; laws; regulations; company charter; internal orders and orders; rules internal regulations; job description, etc.

The Deputy Chief Accountant must thoroughly know and be able to apply in practice normative materials for accounting and tax accounting. This specialist must know by heart the chart of accounts. accounting, in order to easily draw up postings when conducting a particular business transaction. The deputy chief accountant must independently deal with the construction of document management, carry out all types of financial transactions, deploy modern methods allowing to optimize all labor and management processes.

Job description of the deputy chief accountant. General provisions

Before starting to perform his duties, the deputy chief accountant must familiarize himself with the job description. After studying it, he signs this document, thus proving his agreement with all the above points. The job description is a document, the form can be developed by each company individually, as it is not approved at the legislative level.

This document must contain the following data: details of the organization, date and place of compilation, full name of the deputy chief accountant, a list of rights and obligations. At the bottom of the document, there is space for the signatures of officials, the seal of the company and the date of certification.

This section of the job description includes items that fully regulate the work of the deputy chief accountant. In particular, the procedure for accepting and dismissing a specialist for this position is described. The list of legal documents that the deputy should apply in his work is described in detail. In the general section of the job description, a clause is included that indicates what such a specialist should know and be able to do. The last paragraph addresses the issue of responsibility for the performance of their direct duties, as well as in the performance of the functions of the chief accountant.

Functions and duties of the Deputy Chief Accountant

If for some reason there is no chief accountant in the company, then his functions are automatically assumed by the deputy:

• exercise control over accounting and tax accounting;
• monitors the movement of funds on settlement accounts and in the cash desk of the enterprise;
• fills in accounting registers based on primary accounting data;
• prepares tax and financial statements;
• collects and analyzes information about the work of the company, after which it conveys it to the management;
• assists accounting staff, supervises their work, etc.

The third section of the job description usually deals with the duties of the deputy. The authority of this specialist includes the collection and provision of information to representatives of regulatory authorities, auditors, investors regarding settlements with debtors and creditors. The Deputy Chief Accountant should take an active part in the analysis of the economic and economic activity your company. With the help of a specialized software and various storage media to form, maintain and store accounting databases.

Rights, relationships and responsibilities of the Deputy Chief Accountant

In the final paragraphs of the job description, issues related to the rights of the deputy chief accountant and his responsibility are considered. He is obliged:

• to get acquainted with all administrative documents issued by the head and other officials;
• submit innovative proposals to management that would help optimize the work of accounting;
• demand from officials, in particular from the head, all kinds of assistance and assistance in the performance of their professional duties;
• involve specialists from other divisions of the company in solving the tasks;
• immediately report to the chief accountant about all detected errors in the work of accounting staff;
• take effective measures to stabilize the financial situation in the company, etc.

Additional section of the job description

For improper performance of their direct duties, or violation of the job description, the deputy chief accountant will be held accountable. Punishment to him is determined in accordance with the regulations of the Labor Legislation. If criminal intent is revealed in the actions of the deputy, then he will be brought to administrative or criminal liability.

An additional paragraph of the job description describes in detail the procedure for the interaction of the deputy chief accountant with other officials: with the director, heads of departments, accountants, etc. It also describes the procedure for building relationships with regulatory authorities, audit and outsourcing companies.

Below is the text of the official instructions for the post of assistant chief accountant. You can copy the instructions for further editing. If the current job description is not exactly what you were looking for, check out the other job descriptions in the Accountant Job Descriptions section.

Carefully read the job description for the items of duties, where specific areas are indicated. Remember that each job description is drawn up for a specific organization, which, quite possibly, is engaged in a completely different type of activity than yours.

APPROVE
______________________
(FULL NAME.)

Enterprise Director
(institutions, organizations)
_________________________

I. GENERAL PROVISIONS
1.1. This job description defines the functional duties, rights and responsibilities of the Accountant 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 from the position in accordance with the procedure established by the current labor legislation by order Director General enterprises.
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. The commodity group accountant (Deputy Chief Accountant) must know:
— legislation on accounting;
- resolutions, orders, orders, other guidance, methodological and regulatory materials of higher, financial and auditing bodies on the organization of accounting and reporting, as well as those related to economic and financial activities enterprises;
— 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;
- procedure for registration of operations and organization of document flow by accounting areas;
— forms and procedures for financial settlements;
- methods economic analysis economic and financial activities of the enterprise, identification of intra-economic reserves;
- the procedure for accepting, posting, storing and spending money, inventory and other valuables;
— rules of settlement with debtors and creditors;
— conditions of taxation of legal and individuals;
- the procedure for writing off shortages, receivables and other losses from accounting accounts;
— rules for conducting inventories of cash and inventory
values;
- 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 for
performance of accounting and computational work and analysis of the production, economic and financial activities of the enterprise;
— advanced domestic and Foreign experience organization improvement
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. The commodity group accountant (Deputy Chief Accountant) must be proficient
computer at the level of a confident user, including computer programs on accounting.
1.7. The commodity group accountant (Deputy Chief Accountant) must have
communication skills, energy, positive attitude.
1.8. During the temporary absence of the Accountant of the commodity group (Deputy Chief Accountant), his duties are assigned to __.

II. FUNCTIONAL DUTIES OF THE DEPUTY CHIEF ACCOUNTANT
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.
2.1.4. 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 and prompt recovery.
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 it financial stability.
2.2.3. Leads the work on the preparation and adoption of a working chart of accounts, zero reporting, forms of primary accounting documents used to process business transactions for which there are no standard forms, development of forms of documents for internal financial statements, as well as ensuring the procedure for conducting inventories, monitoring the conduct of business operations, observing the technology for processing accounting information and the procedure for document flow.
2.2.4. Provides a 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, its 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 deadlines debts to banks on loans, as well as the deduction of funds for material incentives for employees of the enterprise.
2.2.7. Carries out control over compliance with the procedure for processing primary and accounting documents, settlements and payment obligations, spending the payroll fund, establishing official salaries employees of the enterprise, conducting inventories of fixed assets, inventory items 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 measures to accumulate financial resources to ensure the financial stability of the enterprise.
2.2.11. Interacts with banks on the placement of free
funds on bank deposits (certificates) and the acquisition of highly liquid government securities, control over the conduct of accounting transactions with deposit and loan agreements, securities.
2.2.12. Conducts work 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 to in due course 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.

III. RIGHTS
The commodity group accountant (Deputy Chief Accountant) has the right to:
3.1. To give instructions to subordinate employees and services, tasks on a range of issues included in his functional duties.
3.2. Supervise the timely completion of tasks and individual assignments of subordinate employees.
3.3. Request and receive necessary materials and documents related to the activities of the Accountant of the commodity group (Deputy Chief Accountant).
3.4. Engage in relationships with departments of third-party institutions and organizations to resolve operational issues production activities, which is within the competence of the Accountant of the commodity group (Deputy Chief Accountant).
3.5. 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).

IV. RESPONSIBILITY
The commodity group accountant (Deputy Chief Accountant) is responsible for:
4.1. Failure to fulfill their functional duties, as well as the work of employees subordinate to him on issues of their production activities.
4.2. Unreliable information about the state of work in the assigned area, indicators of financial and economic activity, untimely provision of various information and reporting.
4.3. Failure to comply with orders, instructions and instructions of the Chief Accountant and the administration of the enterprise.
4.4. Failure to ensure compliance with labor discipline by employees of subordinate services and personnel who are subordinate to the Accountant of the commodity group (Deputy Chief Accountant).
4.5. For disclosure of information constituting an official or commercial secret.
4.6. Failure to comply with the terms of contracts with companies providing outsourcing services for enterprise accounting.

V. 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

Familiarized with the instruction: ______________ /____________
(signature) (full name)

"__"___________ ____ G.

There is no doubt that the job description of the deputy chief accountant is far from the last document in the company. And it is better if it meets the professional standard in this area. Let's find out why the changes in the legislation are now leading to the need to update this document. How to write a job description for a deputy chief accountant in 2019.

Main Reminder: Rapprochement

Let's say right away that domestic legislation does not separately regulate the issue of the scope and composition of powers, the necessary qualities of a deputy chief accountant. A sample job description for this specialist can be virtually anything. However, this person replaces the third person in the company - the chief accountant. Especially during periods of absence of the latter at the workplace. Therefore, in practice, the job description of the deputy chief accountant is as close as possible to a similar document of the chief accountant.

Both of these documents should correlate well with each other, so when making adjustments to one, do not forget about the instructions of the second specialist.

Of course, the deputy chief accountant, as actually the fourth person in the company after the head and his deputy (deputies), is also responsible for all accounting issues. Among them:

• development of accounting policy;
• bookkeeping;
• timely preparation of full-fledged financial statements;
• issues of tax accounting and reporting;
• operational assistance to the chief accountant.

Thus, the requirements that the law and the authorities impose on the chief accountant should also be reflected in the sample job description of the deputy chief accountant.

This is also an internal document that the CEO must approve by his order. Its presence will not only allow the deputy chief accountant to understand the scope of his duties and responsibilities, but can also become a key reason for terminating the contract with this specialist. This procedure is the same, both in relation to the job description of the deputy chief accountant of some LLC, and for the instructions of the deputy in a budgetary institution.

Recall that this professional standard only mentions the position of chief accountant. And basically we are talking about an accountant in a general sense. In addition, the Law on Accounting equates to chief accountants persons who are also entrusted with accounting. So, when the law speaks of the chief accountant, it also implies his deputy. Here is a prime example of this law:

The Law on Accounting says nothing about the skills and knowledge of the deputy chief accountant. Therefore, what is written in this regard in the professional standard does not have to be included in sample job description for assistant chief accountant.

Keep in mind: absolutely any organization can take the professional standard "Accountant" as a guide when developing its requirements for the deputy chief accountant in terms of experience, skills, abilities, etc. There are no restrictions on this in the legislation.

It should be noted that the application of the new professional standard in practice has already begun to raise many questions. The main thing is when you can and when you need to use it. The Ministry of Labor periodically tries to remove controversial issues.

ADVICE
pay attention to Qualification guide positions of employees, approved by the Decree of the Ministry of Labor of August 21, 1998 No. 37. He will tell you how to correctly select and operate labor resources. This document is also universal and recommended to everyone - from private business to the public sector. For example, when compiling job description of deputy chief accountant schools.

1. General Provisions

1.1. The deputy chief accountant belongs to the category of specialists, is hired and dismissed by the order of the director of the enterprise on the recommendation of the chief accountant.
1.2. The Deputy Chief Accountant reports directly to the Chief Accountant.
1.3. In his activities, the Deputy Chief Accountant is guided by:
- legislative and regulatory documents regulating the issues of accounting and reporting;
- teaching materials relating to relevant issues;
- the charter of the enterprise;
- internal labor regulations;
- orders and orders of the director, head of department - chief accountant;
- this job description.
1.4. The Deputy Chief Accountant must know:
- legislative acts, resolutions, orders, orders, guidance, methodological and regulatory materials on the organization of accounting obligations and business transactions, as well as reporting;
- forms and methods of accounting in the enterprise;
- plan of correspondence of accounts;
- organization of document flow in accounting areas;
- order documentation and reflection on the accounting accounts of operations related to settlements for services rendered and cash flow;
- methods of economic analysis of the economic and financial activities of the enterprise;
- rules for the operation of computer technology;
- economics, organization of labor and management;
- market methods of managing;
- labor legislation;
- rules and norms of labor protection;
- internal labor regulations.
1.5. During the absence of the Deputy Chief Accountant, his duties are performed in accordance with the established procedure by the appointed Deputy, who full responsibility behind due execution the duties assigned to him.

II. Functions

The Deputy Chief Accountant is responsible for the following:
2.1. Control over the accounting of payments for services rendered, the movement of funds in foreign currency and ruble accounts, the preparation of accounting documentation for the formation of financial statements.
2.2. Formation and timely submission of complete and reliable accounting information on the status of payments for services rendered, the solvency of the enterprise.
2.3. Development of progressive forms and methods of accounting based on the use of modern computer technology and accounting software.
2.4. Methodological assistance to employees of the enterprise on accounting, control, reporting and economic analysis.

III. Job Responsibilities

To perform the functions assigned to him, the Deputy Chief Accountant must:
3.1. To exercise control over the work of accounting for liabilities and business transactions (sale of services, settlements with suppliers and customers for services rendered, cash flow in foreign currency and ruble accounts).
3.2. Maintain operational records of receipts and payments of funds, carry out the mandatory sale of a part of foreign exchange earnings, place free funds in bank deposits, compile monthly operational data on the movement of funds on transit and current accounts of the enterprise.
3.3. Participate in the development and implementation of activities aimed at maintaining financial discipline and rational use of resources.
3.4. In agreement with the chief accountant and with the permission of the director, provide creditors, investors, auditors and other users of financial statements with comparable and reliable accounting information on the status of settlements with debtors and creditors. Carry out correspondence with partners, prepare the necessary information on issues related to mutual settlements.
3.5. Handle tax returns.
3.6. Participate in determining the content of the basic techniques and methods of accounting and technology for processing accounting information.
3.7. Prepare data for the relevant areas of accounting for reporting.
3.8. Monitor the safety of accounting documents, draw them up in accordance with the established procedure for transfer to the archive.
3.9. Participate 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, implement a savings regime and measures to improve document circulation, develop and implement progressive forms and methods of accounting based on the use of modern computer technology, in carrying out inventories of funds and inventory items.
3.10. Perform work on the formation, maintenance and storage of a database of accounting information, make changes to reference and regulatory information used in data processing.
3.11. Participate in the formation of the formulation of tasks or their individual stages, solved with the help of computer technology, determine the possibility of using finished projects, algorithms, application software packages that allow you to create reasonable systems for processing accounting information.

The Deputy Chief Accountant has the right to:
4.1. Get acquainted with the draft decisions of the management of the enterprise relating to its activities.
4.2. Submit proposals for improvement of the work related to the responsibilities provided for in this instruction for consideration by the management.
4.3. Receive from the heads of departments, specialists of the enterprise information and documents on issues within its competence.
4.4. Require the management of the enterprise to assist in the performance of their duties and rights.
4.5. Involve specialists of the enterprise to solve the duties assigned to it (if it is provided for by the regulations on departments, if not, with the permission of the head of the department).
4.6. Report to the chief accountant about all identified shortcomings within their competence.

V. Responsibility

The Deputy Chief Accountant is responsible for:
5.1. For non-performance (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.
5.2. For offenses committed in the course of carrying out their activities - within the limits determined by the current administrative, criminal and civil legislation of the Russian Federation.
5.3. For causing material damage - within the limits determined by the current labor, criminal and civil legislation of the Russian Federation.

VI. Relationships, relationships

Note. This section is presented in addition to this manual for use by users at their own discretion.
To perform the functions and exercise the rights provided for by this instruction, the deputy chief accountant interacts:
6.1. With the director with the deputy director for financial matters and staff, chief accountant on:
- receiving: orders, directives, instructions, job descriptions, normative documents, correspondence related to accounting;
- submissions: certificates, information, information on financial matters of the enterprise upon request, memos, reports and any other information arising from accounting.
6.2. With the heads of departments of the enterprise in agreement with the chief accountant on:
- obtaining: information, information, certificates, memos, and other documents necessary for accounting;
- submissions: information, certificates, memos and other information arising from accounting.
6.3. With subordinate employees of the accounting department on the following issues:
- receipt of: certificates, postings, calculations, journal-orders and any other documents necessary for the preparation of financial statements;
- submissions: memos with an instruction to make accounting entries, reference information and methodological assistance for the implementation of accounting.
6.4. With audit firms, with tax authorities on:
- receipt of: audit reports on checking the state of accounting, consultations on the reflection of financial and economic operations on accounting accounts, acts of on-site and desk audits of tax authorities, decisions on them, requirements for counter audits;
- presentation: all accounting documents required for audits, clarifications on the reflection in the accounting of financial and economic transactions.