Accountant of the material desk: responsibilities for accounting for inventory items, job description of a materialist

Author: Ivan Ivanov

As some scientists say: “Our whole life consists of numbers.” They accompany a person everywhere and always. Every day a person makes various calculations and does not even notice it. But there are people who have made working with numbers their profession. These are not mathematicians, but accountants. The most difficult and responsible area of work is inventory accounting.

Functional responsibilities

The responsibilities of a materials accountant are to ensure proper accounting of the company’s various inventory items. Main responsibilities include:

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

A competent accountant-materialist will perform job duties efficiently, using existing 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.

Assistant chief accountant responsibilities

Job description for materials accountant - sample 2021

The responsibilities of a materials accountant are to ensure proper accounting of the company’s various inventory items. Main responsibilities include:

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

Who should develop DI?

The development of job descriptions is entrusted to the heads of structural units to which accounting employees report. In practice, DIs are designed as part of collegial commissions, which include:

head of the enterprise;
Chief Accountant;
his deputy and head of the personnel department.

The working group often includes a full-time lawyer who corrects the legal provisions of the document.

Instructions are approved by order or stamp of the head of the organization. He has the right to delegate the powers of controlled structures, imposing on them the obligation to develop job descriptions, regardless of the hierarchy of subordination. For example, DI of all departments can be designed by the head of the personnel department.

Responsibility

The material desk accountant is responsible for:

4.1. for failure to perform or improper performance of their job duties as provided for in this job description - within the limits 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, and civil legislation of the Russian Federation.

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

Manager [initials, surname] [date, month, year] [position title] [initials, surname] [date, month, year]

I have read the instructions: [initials, surname]

The responsibilities of a material desk accountant include operations related to the movement of inventory items in the enterprise. He is in charge of accounts for recording relationships with counterparties and customers, materials and inventories for carrying out production and economic activities.

Rights

The accountant of the material table has the right:

3.1. to all social guarantees provided for by law;

3.2. demand from the management of the enterprise assistance 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 complies with sanitary and hygienic rules and regulations, etc.;

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

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

3.6. submit proposals for improvement of the organization and methods of work performed by the enterprise management for consideration;

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

3.8. improve your professional qualifications;

3.9. other rights provided for by labor legislation.

Material Desk Accountant: Responsibilities

Also, to determine the labor functions of a financial accountant, you can use the professional standard “Accountant” (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 identified:

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

Job responsibilities and functions performed

March 2013 – April 2018

Orange Business Services

Head of the department for accounting of fixed assets, inventories and goods for sale

Control over the receipt of primary documents on the movement of inventories and fixed assets;
Control over the correct reflection in accounting and tax accounting, analysis in various areas of accounting for material assets: accounting for fixed assets, accounting for inventory, tangible and intangible assets, accounting for settlements with suppliers;
Control over the timeliness and correctness of recording transactions with inventory, fixed assets and goods for sale;
Monthly closure of accounting registers, provision of data for corporate reporting;
Confirmation and reconciliation of balance sheet accounts 01,02,08,10,41,45,60 reconciliation of warehouse balances and accounting registers;
Acts of reconciliation with counterparties and monitoring the status of settlements on accounts payable;
Conducting annual scheduled and unscheduled inventories of fixed assets, inventories in the company’s warehouses, goods in transit, deferred expenses, participation in the inventory of accounts payable;
Implementation of projects to automate internal document flow for accounting and tax purposes;
Development, implementation and improvement of internal documents to account for the movement of inventory and fixed assets;
Coordination of construction and installation contracts, sale/purchase of fixed assets, integration and infrastructure projects;
Passing annual audits and tax audits, providing documents and accounting registers.

August 2006 – March 2013

Orange Business Services

Head of the department of accounting of fixed assets, inventories, settlements with creditors

Control over the receipt of primary documents and compliance with the completeness, timeliness and correctness of the reflection of transactions for settlements with creditors, inventory, fixed assets and goods for sale;
Monthly closure of accounting registers, provision of data for corporate reporting;
Confirmation and reconciliation of balance sheet accounts -01,02,08,10,41,45,50,60,71 reconciliation of accounts payable balances, warehouse and accounting registers;
Acts of reconciliation with counterparties and monitoring the status of settlements on accounts payable;
Implementation and establishment of the process of annual planned inventories of fixed assets, inventories in the company’s warehouses, inventory of payments and accounts payable;
Implementation of projects to bring together accounting in accordance with RAS and corporate reporting of the company;
Development, implementation and improvement of the company’s document flow, finalization of additional documents - accounting reporting forms;
Setting tasks for the IT service to optimize/develop new business processes and reporting forms;
Providing accounting methodology, participation in the development and updating of company quality standards, methodological and consulting support;
Coordination of construction and installation contracts, sale/purchase of fixed assets, integration and infrastructure projects;
Implementation of projects to reduce the balance of unfinished construction (by 90%) and the balance of inventory (by 50%), automation of filling out the Purchase Book;
Participation in tax and annual audits, provision of documents to inspection authorities.

Source: https://FondBiz.ru/dokumenty/buhgalter-materialnoj-gruppy.html

What a material accountant should know

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

regulatory and legislative acts of the Russian Federation in the field of accounting of inventory items and civil legislation on the issues of concluding contracts;
rules and methods for accounting for inventory items at an enterprise, including their receipt and write-off, as well as evaluation and transfer to production;
rules for filling out primary documentation for accounting for inventory items and reflecting correspondence on it in the corresponding synthetic and analytical accounts;
rules for conducting an inventory of goods and materials and reflecting its results in inventory lists;
reflection of surpluses or shortages in the relevant accounting accounts;
the procedure for organizing internal and external document flow, as well as the preparation of documents for transfer to the archive;
occupational health and safety standards at the enterprise;
rules for operating office equipment and personal computers, methods of working in accounting programs.

Having the appropriate knowledge, an inventory accountant will perform his duties in strict accordance with current legislation. In addition, an employee in this position must meet certain qualification requirements that are established for accountants for inventory items.

Employee rights

The materials accountant has the right to:

use the material resources of the business entity required for work;
request information necessary for work;
make suggestions to improve your work;
participate in meetings and discussions on topics related to his official position;
improve your qualifications;
control the timeliness of submission of papers and demand correction of incorrectly executed documents;
represent the interests of the employer in government agencies.

Requirements for the position of assistant accountant

A material accountant must meet the qualification requirements for this position. They consist of the following points:

specialized accounting education (secondary specialized or higher);
in-depth knowledge of the necessary accounting programs in order to accurately and timely enter the necessary information on the movement of inventory items;
skills in generating primary documentation for accounting for inventory items and drawing up correspondence on synthetic and analytical accounts based on them;
understanding the meaning of moving inventory 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;
analytical mindset for the purpose of competently recording inventory items and anticipating the situation associated with their movement in the enterprise.

The requirements may 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 a financial accountant and his responsibilities are set out in a special document - a job description.

Responsibilities of a materials accountant

A material group specialist, depending on the conditions and requirements of the employer, can account for not only inventories, but also fixed assets, goods, intangible assets, i.e., the entire group of inventories and inventory items or a separate category. Of course, if the company is small, then one accountant can handle the responsibilities. In a large production facility, the material group consists of several specialists.

What actions should a materials accountant perform? This is monthly and continuous accounting of inventories with the implementation of all actions required by its organization:

reception of materials and its documentation;
calculation of the cost of inventories;
control of economical consumption of materials;
preparation of primary documentation for processing;
reflection of data on the movement of materials on accounting accounts;
accrual of payments to the budget;
formation and maintenance of databases on accounting at the oil and gas plant site.

In addition, like a specialist in another area of accounting, a materials accountant must comply with general requirements, such as acting in accordance with the law, strict adherence to PBU and accounting instructions, as well as internal orders of the enterprise.

Job description for material desk accountant

An accountant-materialist, whose duties are limited to accounting for the movement of goods and materials in an enterprise, is required to read the job description and sign it before applying for a job and performing the necessary actions. It is on the basis of this document that the employee will work at the enterprise as a financial accountant, and therefore must clearly understand his functions, responsibilities and rights.

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

general provisions for this work;
job responsibilities of a material group accountant;
qualification requirements for an accountant;
employee rights when performing work;
liability for non-compliance with 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 Directory, which indicate the responsibilities of an accountant of inventory and materials when performing job functions. Moreover, if a group of financial accountants works at an enterprise, their duties must be identical, as well as functions, rights, and responsibilities, since they are employees belonging to the same group of specialists.