Chief accountant – sounds solid and honorable, but not all accountants are in a hurry to occupy this high office, because the chief accountant rests the huge number of duties and responsibility. The duties of the chief accountant are established by special regulations, the labor contract with the specific company and job description. The list of responsibilities depends largely on the specifics of the organization, but there are obligations the same for chief accountants of any enterprise.
So one of the main responsibilities of chief accountant – to form the company's accounting policy is a document that contains a set of methods of accounting for a particular enterprise. For the compilation of this document should be familiar with legislation in the field of accounting and tax accounting, as well as the features of the enterprise.
Develop and approve the working plan of accounts, forms of internal accounting and reporting.
Organizes the work of the accounts is also the Comptroller, whose duties are primarily aimed at control over the correct execution of primary accounting records, preparing financial statements and tax reporting. The duties of the accountant also includes the management of employees accounting, control over timely professional development.
To develop internal management reporting for management accounting purposes. It is on the basis of these data, the Manager receives a basic management decisions.
To optimize the taxation of the company in accordance with applicable law. This duty requires a chief accountant excellent knowledge of tax legislation.
It is on the main accountant, the responsibility for ensuring timely transfer of taxes, pension contributions, payments to off-budget funds and repayment of debts to creditors, suppliers and contractors.
In synthesis we can say that the chief accountant responsible for all accounts: if the average accountant makes a mistake, the answer for it will be the chief accountant, whose duties are not confined to a specific area of accounting, and cover all areas.
The chief accountant should be appointed an experienced accountant, who knows the legislation in the field of accounting and taxation, are familiar with the specifics of activities of a particular company.