The main responsibilities of accountants are:

1. Conduct accounting. Accountants must keep accounts, settle accounts, and reimburse accounts based on the actual economic business, and ensure that the procedures are complete, the content is true, the figures are accurate, the accounts are clear, the accounts are cleared daily and monthly, and the accounts are reported on time, truthfully reflecting the financial status, operating results and financial results. Income and expenditure situation.

It is the most basic responsibility of accountants to conduct accounting and provide timely and reliable accounting information that can meet the needs of all parties.

2. Implement accounting supervision. The accounting institutions and accounting personnel of each unit shall exercise accounting supervision over the unit. Accounting staff will not accept original vouchers that are untrue or illegal; original vouchers with inaccurate or incomplete records will be returned and required to be corrected and supplemented;

If it is discovered that the account book records are inconsistent with the physical objects and money When the situation arises, it shall be handled in accordance with the relevant regulations; if it does not have the right to handle it on its own, it shall immediately report to the administrative leader of the unit and request to find out the reasons and deal with it; any revenue and expenditure that violates the unified fiscal system and financial system regulations of the country shall not be punished. handle.

3. Formulate specific methods for handling accounting affairs of the unit.

4. Participate in the formulation of economic plans and business plans, and assess and analyze the implementation of budgets and financial plans.

5. Handle other accounting matters.

Extended information

Accounting jobs can be one person per post, one person multiple posts, or one post multiple people. However, cashiers may not concurrently be responsible for auditing, keeping accounting files, and registering income, expenses, and creditor's rights and debt accounts. Setting up accounting positions within accounting institutions will help clarify the division of labor, determine job responsibilities, and establish a job responsibility system; it will help accountants delve into business and improve work efficiency and quality; it will help program and standardize accounting work and strengthen basic accounting work. ; It is also conducive to strengthening accounting management functions. Improve the role of accounting work; at the same time, it is also one of the objective basis for equipping an appropriate number of accounting personnel.

Main accounting positions

1. Accounting positions can generally be divided into: chief accountant (or exercising the powers of the chief accountant), head of accounting agency or accounting supervisor, cashier, property manager Material accounting, salary accounting, cost and expense accounting, financial results accounting, fund accounting, capital and fund accounting, income, expenditure, creditor's rights and debt accounting, property and material receipts and additions, increase and decrease accounting positions, general ledger positions, and external financial accounting report preparation positions. Accounting computerization positions, current settlement, general ledger reports, auditing, file management, etc.

2. For accounting file management positions, before the accounting files are officially transferred, they belong to the accounting position. After the accounting files are officially transferred, they no longer belong to the accounting position.

3. The personnel in the archives management department who manage accounting files, cashiers, unit internal audits, social audits, and government audits are not accounting positions.

Basic principles

1. Accounting positions should be set up according to the needs of accounting business and should be compatible with the scale, characteristics and management requirements of the unit’s business activities. Therefore, accounting positions can be occupied by one person. One post, one person with multiple posts, one post with multiple people.

2. The setting of accounting positions should comply with the requirements of the internal control system. ?

3. Internal control system (monetary account management system) Any work involving payment and financial collection, settlement and registration must be handled by two or more people, in order to achieve the goal of A work system that restricts each other. It is an important part of the internal control system. Among them, it is required that the cashier shall not be responsible for auditing, accounting file keeping, registration of income, expenses, and creditor's rights and debt accounts (rather than all bookkeeping work). Personnel other than cashiers are not allowed to handle cash, securities, or bills.

4. There should be a planned rotation of accounting personnel’s positions, so as to help accountants become fully familiar with the business and continuously improve their professional quality.

5. Establish a job responsibility system.

Baidu Encyclopedia-Accounting Staff

Baidu Encyclopedia-Accounting Jobs