Accountant competencies list. Model of professional competence of the accountant of the sector for checking the reporting of the accounting and reporting department
Region professional activity graduates:
accounting of property and obligations of the organization, carrying out and registration business transactions, treatment accounting information, settlements with the budget and extra-budgetary funds, the formation accounting statements, tax accounting, tax planning.
The objects of professional activity of graduates are:
Property and liabilities of the organization;
business transactions;
financial and business information;
tax information;
financial statements;
primary labor collectives.
Accountant prepares for the following types activities:
2. Maintaining accounting sources of property formation, performance of works on property inventory and financial commitments organizations.
3. Carrying out settlements with the budget and extra-budgetary funds.
4. Drawing up and use of financial statements.
5. Performing work in one or several professions of workers, positions of employees.
Requirements for the results of mastering the main professional educational program
An accountant must have general competencies, which include the ability to:
OK 1. Understand the essence and social significance of your future profession, show a steady interest in it.
OK 2. Organize your own activities, choose standard methods and ways of performing professional tasks, evaluate their effectiveness and quality.
OK 3. Make decisions in standard and non-standard situations and be responsible for them.
OK 4. Search and use the information necessary for the effective performance of professional tasks, professional and personal development.
OK 5. Own information culture, analyze and evaluate information using information and communication technologies.
OK 6. Work in a team and team, communicate effectively with colleagues, management, consumers.
OK 7. Take responsibility for the work of team members (subordinates), the result of assignments.
OK 8. To independently determine the tasks of professional and personal development, engage in self-education, consciously plan professional development.
OK 9. To navigate in the conditions of frequent changes in technologies in professional activities.
An accountant must have professional competencies that correspond to the main types of professional activity:
1. Documenting business transactions and maintaining accounting records of the organization's property.
PC 1.1. Process primary accounting documents.
PC 1.2. Develop and agree with the organization's management a working chart of accounts for the organization's accounting.
PC 1.3. Keep records Money, draw up cash and cash documents.
PC 1.4. To shape accounting entries accounting for the property of the organization on the basis of the working chart of accounts of accounting.
2. Maintaining accounting records of the sources of formation of property, performance of inventory of property and financial obligations of the organization.
PC 2.1. Form accounting entries for the accounting of sources of property of the organization on the basis of the working chart of accounts of accounting.
PC 2.2. Fulfill the instructions of the management as part of the commission for the inventory of property in the places of its storage.
PC 2.3. Prepare for inventory and verify that the actual inventory data matches the accounting data.
PC 2.4. Reflect in accounting entries the offset and write-off of the shortage of values (adjust inventory differences) according to the results of the inventory.
PC 2.5. Conduct inventory procedures for the organization's financial obligations.
3. Carrying out settlements with the budget and extra-budgetary funds.
PC 3.1. Form accounting entries for the accrual and transfer of taxes and fees to budgets of various levels.
PC 3.2. Draw up payment documents for transferring taxes and fees to the budget, control their passage through settlement and cash banking transactions.
PC 3.3. Form accounting entries for the accrual and transfer of insurance premiums in extrabudgetary funds.
PC 3.4. Draw up payment documents for the transfer of insurance premiums to off-budget funds, control their passage through settlement and cash banking transactions.
4. Drawing up and use of financial statements.
PC 4.1. To reflect on an accrual basis on the accounts of accounting the property and financial position of the organization, to determine the results economic activity during the reporting period.
PC 4.2. Draw up accounting forms within the time frame established by law.
PC 4.3. Make up tax returns on taxes and fees to the budget, tax returns under the Unified social tax(USN) and forms of statistical reporting within the time frame established by law.
PC 4.4. Conduct control and analysis of information about property and financial situation organization, its solvency and profitability.
5. Performing work in one or several professions of workers, positions of employees.
In accordance with the Law of the Republic of Belarus "On accounting and reporting" (Art. 9 "Organization of accounting. Accounting policy of the organization"), the head of the organization is obliged to organize accounting and create the necessary conditions for its correct conduct. He must ensure the strict fulfillment by all departments and employees related to accounting, the requirements of the chief accountant in terms of compliance with the rules of accounting, registration and submission of documents and information for accounting. The head of the organization has the right, depending on the volume of accounting work:
· Create an accounting service as a structural unit headed by a chief accountant;
· Introduce the position of an accountant to the staff;
Transfer, on a contractual basis, the accounting of an organization providing services for its maintenance to a specialist accountant who is individual entrepreneur;
· Keep records in person in cases stipulated by the legislation of the Republic of Belarus.
Chief Accountant appointed to the position and dismissed from it by the head of the organization in accordance with its constituent documents.
A person who has a higher specialized education is appointed to the position of a chief accountant, and in exceptional cases - a person who does not have a higher specialized education, if he has a special education and work experience in the specialty of an accountant for at least three years.
The chief accountant, who manages the accounting in the organization, reports directly to the head of the organization.
Competence (rights and obligations) of the chief accountant
1. All employees engaged in accounting are subordinate to the chief accountant. He sets up job responsibilities for them.
2. Instructions and orders of the chief accountant, within the limits of his competence, are obligatory for all structural units and employees of the organization.
3. Cash and settlement documents without the signature of the chief accountant are considered invalid and should not be accepted for execution.
4. Dismissal and relocation of financially responsible persons is carried out in agreement with the chief accountant.
5. The competence of the chief accountant includes setting up and maintaining accounting records in the organization; formation of the accounting policy of the organization; preparation and timely submission of complete and reliable financial statements.
6. The chief accountant provides control over the movement of assets and the fulfillment of obligations.
7. The chief accountant must ensure such an organization of accounting, which prevents the possibility of abuse.
During the absence of the chief accountant (vacation, illness, business trip), his rights and responsibilities are transferred to the deputy.
Reception and delivery of cases upon the appointment and dismissal of the chief accountant is drawn up by an act after checking the status of accounting and the reliability of reporting, which is approved by the head.
In the event of a disagreement between the head of the organization and the chief accountant on the performance of certain business transactions, the documents on them must be accepted for execution by the chief accountant on the written order of the head of this organization, who bears full responsibility for the consequences of such operations.
The accounting policy of the organization, its content and principles of formation
Accounting in organizations must be carried out according to certain rules within the framework of general principles approved legislative acts... The selected rules and principles of the organization's accounting should be documented, i.e. through registration of accounting policies.
In accordance with Art. 9 of the Law of the Republic of Belarus "On accounting and reporting" accounting policy is a set of methods for organizing and maintaining accounting, adopted by the organization.
Accounting policy principles
1. Isolation of accounting of property and obligations in the organization from the property and obligations of other legal entities and individuals.
2. The continuity of the organization.
3. Consistency in the application of accounting policies.
4. Temporal certainty of the facts of economic activity.
The accounting policy is formed by the chief accountant and approved by by order of the head of the organization... However, in regulatory documents not always contained Full description methods of accounting for various assets, liabilities and business transactions, therefore, the order on accounting policy must contain accurate and reasonable information on the following groups of issues:
- the choice of accounting methods provided for in various options in the regulatory documents on accounting;
- a description of the accounting methods not provided for in the accounting regulations;
- accounting methods determined by the structure of the organization, the number of personnel and industry affiliation.
The accounting methods chosen by the organization when drawing up accounting policies are applied sequentially from one period to another, starting from January 1.
Changes in the accounting policy of the organization in order to ensure the comparability of accounting data should be introduced from the beginning of the reporting year, be justified and formalized by the appropriate decision of the head.
Bring in changes in the accounting policy is possible in cases of reorganization (merger, accession, transformation) of the organization; changes in the legislation of the Republic of Belarus; changes in the operating conditions.
The accounting policy should be disclosed organizational, technical and methodological aspects accounting.
The accounting policy of the organization includes:
The types of accounting estimates used by the organization;
- chart of accounts of the organization's accounting;
- the forms used by the organization primary documents;
The accounting form used by the organization;
The procedure for taking an inventory of the assets and liabilities of the organization;
other methods of organizing and maintaining records.
Thus, the accounting policy of an organization is a voluminous document consisting of an administrative and statutory part, where almost all elements of the accounting process are determined.
Any company has at least two people in its composition - general director and the chief accountant. Often so much depends on the second of them that the management and HR service simply have no right to make mistakes both in the selection and in the management of this person.
The task is complicated by the fact that in most cases the chief accountant should be not only a manager, but also an excellent specialist who, in the words of one of the representatives of this profession, is able to “do it with pens” - independently perform complex and significant tasks. This combination is quite rare, because such work initially presupposes, rather, the perception of information, operating with numbers, rather than interaction with people.
The chief accountant is a person to whom important information flows, who knows many “secrets” of the company, and therefore, he must be very loyal and decent. He is in contact with employees of most departments of the organization, so he should be a good diplomat. Finally, he negotiates with both regulatory authorities and external service providers - banks, insurance companies, etc.
Search
Before you start looking for a chief accountant, you need to determine whether he needs work experience in the particular segment of the business in which the company operates. The procedure for maintaining and specifics of accounting in different areas activities (production, services, wholesale and retail, restaurant business, etc.) differ significantly, so specialized experience is usually very important. Knowledge can also matter software installed in the company (for example, a specific ERP system), or its analogs (for example, the organization uses Scala, and the person worked with Platinum or SAP / R3). Another positive factor for the candidate may be the experience of cooperation with the audit firm with which you work, or with the same tax office that checks your company.
It is worth highlighting the most significant and priority factors and taking them into account when compiling a competency profile. For example, the requirement for work experience in a similar business area in the case of a chief accountant is not as significant as when recruiting, say, sales and marketing specialists, one of the conditions for whose activities is the presence of a client base.
The position of the chief accountant is very serious and responsible, so it is best to start the search well in advance (if there is such an opportunity) and lead in several directions at once.
One of them is contacting the agency good level... It is advisable first of all to find out from the consultant whether such positions were closed in the firm during last year... The author's experience suggests that in case of a negative or questionable answer, it makes sense to turn to other specialists. You should not conduct a search simultaneously through more than two recruiting agencies: it will soon become clear, the same resumes from different places will begin to come, and the recruiters themselves will be demotivated, perceiving this order as having little chance of a positive result, and will carry out it according to residual principle.
The use of "advanced" sites, for example www.headhunter.ru and the like, makes sense precisely when looking for an accountant (including the main one), the "harvest" in this case is not bad.
It is worth paying attention to the publications that are most often read by chief accountants and financiers. For example, the newspaper "Elite Personnel" advertises this vacancy, but this is not always effective. Traditionally, the Vedomosti newspaper provides a good return, although advertising in it is not cheap.
Grade
In order to conduct a quality assessment of a candidate for the position of chief accountant, you first need to simulate the profile of the position. The first step will be to list all of the specialist's functions and the competencies required to perform them (see Table 1).
The next step is the selection of assessment methods. This material does not offer tools for a detailed assessment of highly specialized skills, since they depend on the activities of a particular organization. If desired, it is better to order such testing from an audit company. The author provides several basic tools for assessing the above competencies (see table 3).
Table 1. Duties and competencies of the chief accountant
Adaptation
The induction of any top manager should be taken as seriously as possible. And the position of the chief accountant is very important, because he will interact with almost all divisions and have a significant impact on the company. Therefore, having recruited an employee of this rank, the following adaptation measures should be taken.
Orientation conversation (responsible - manager or HR director). It is necessary to tell in detail about the company, its business processes, mission, values, traditions, as well as the rules and styles of behavior adopted in it. It is advisable to arrange a meeting with the heads of all major departments with which the chief accountant will interact.
Table 2. Profile of the position of the chief accountant
Table 3. Assessment of the competence of the chief accountant
Familiarization with the Corporate Management or the Code - an internal document in which all of the above aspects are recorded in writing, which makes them easier to learn. The information load in the early days is very high, in addition, new job- always stress, and the higher the level of the employee, the greater this stress, therefore, the perception of new information is more difficult.
Introduction to the position (the responsibility of the immediate supervisor).
Acquaintance with auditors, specialists tax office and other external partners, representatives of regulatory authorities.
Appointment of a mentor - an employee who will help during the adaptation period (he can be either a direct supervisor or someone from the personnel department or top management of the company).
In relation to the chief accountant, it is of particular importance to sign all the documents necessary for hiring, as well as a non-disclosure agreement for confidential information.
Activity control
The audit of the chief accountant's work was largely undertaken by external regulatory bodies. It is they who regulate the forms of reporting and the timing of its submission, criteria and key performance indicators.
In addition, the author recommends taking into account indicators such as optimization financial flows and taxation (of course, by legitimate methods), the effectiveness of interaction with other departments (timing and quality of problem solving), criteria related to the performance of managers (for example, staff turnover, the percentage of newcomers who successfully passed the probationary period, the results of anonymous employee surveys for assessment their satisfaction). This seems to be very important, since the quality of the management activities of chief accountants often lags behind their professional competence.
Typical mistakes
One of typical mistakes in building relationships with the chief accountant - replacing his strategic function (which should ideally be) with reporting obligations. In this case, the head of the accounting department often identifies his task as “not letting go”, that is, to resist many initiatives, and sees his role not in optimizing business processes, helping other departments and looking for opportunities for them, but in prohibitive and restrictive activities.
Remember that the chief accountant can both really contribute to the prosperity of the company, and, perhaps, unwittingly become an opponent of progress and development. A lot depends on his involvement in the business, the correct selection of a candidate for this significant position, as well as on the relationship with the management of the organization.
-> -> Professional competence of an accountant
The professional competence of an accountant is the basis of a successful business.
The success of the company is directly related to internal stability, which is mainly ensured by the employees responsible for financial area... The selection of candidates for the position of an accountant, CFO or auditor should be made especially carefully by the HR manager.
It depends on the competence of the accountant whether the business operations of the company will be reflected in the documents, whether they will be successful tax audits... Sometimes the person in charge of financial accounting and reporting is more dedicated to the affairs of the organization than the director. Therefore, it is imperative that this position is held by someone who can be completely trusted. It is also necessary that this is an experienced and competent specialist who could find relevant information for daily work in accounting. help system, and would follow the changes in regulatory documents, forms of forms and other innovations.
Besides preparation financial statements in the competence of this specialist are also the main control functions... He is obliged to ensure that business transactions are carried out in accordance with the current legislation, to monitor the organization's fulfillment of its obligations, and in case of possible financial risks, to warn the management.
All employees of the company must comply with the requirements of the chief accountant regarding documenting business transactions, and provide him necessary information and documents.
Naturally, during a short interview at the interview, it is impossible to get a complete picture of the professionalism of the applicant and his personality. Therefore, when hiring an employee for this position the employer has the right to independently establish certain requirements: the level of education and qualifications, the availability of certificates confirming the information declared by the candidate, work experience, and so on. Recently, managers have preferred to use mini-tests to determine a person's intentions and attitudes towards work.
Even accountants with extensive experience must take care of the continuous improvement of their educational level. This approach makes it possible to be aware of what are last changes in accounting, and timely amend the reporting. For heads of companies, regular certification and attestation of their financial specialists is a reliable guarantee of their high professionalism.
"Personnel officer. Personnel management", 2011, N 2
WORK BY INTERNATIONAL STANDARDS: COMPETENCIES OF A MODERN ACCOUNTANT
The article discusses the competencies that are necessary for a modern accountant to prepare financial statements in accordance with international standards.
Competencies of a modern accountant
Globalization modern economy makes new demands on many professions, including the profession of an accountant. Today, in the context of the internationalization of the world economy, accounting is one of the means of international communication. Integration of Russian business with foreign partners, expansion of product exports, attraction of foreign investment - all these processes dictate the need for a universal method of accounting and preparation of financial statements, understandable to all market participants, including foreign partners. In our opinion, this way is the International Financial Reporting Standards (IFRS).
Implementation of IFRS in Russia will enable Russian companies increase confidence foreign investors by increasing transparency and reliability financial statements and their comparability with those used in Western companies. It is obvious that a company interested in increasing its capitalization, which thinks about shareholders, solves not only momentary, but also long-term tasks (namely, reporting prepared in accordance with IFRS provides users with information not only about the past and present, but also about the future), will be a desirable investment.
According to experts, there are a number of problems that impede the transition of domestic enterprises to IFRS. One of the most important is personnel. IFRS is much more complex Russian rules accounting and require more professional training and knowledge from financiers. A modern accountant must have the necessary competencies to prepare financial statements in accordance with international standards.
The competencies of a modern accountant include: language training, organizational skills, communication and management skills, professional knowledge.
Language training
The official language of IFRS is English. Accountants, primarily those who intend to work in Western companies, need high-quality language training, which makes it easy to translate financial statements into IFRS, use Western accounting software(Sun, Scala, Platinum, etc.).
Organizational ability
Management is developing rapidly, and a lot of tools and technologies have been developed that are used by managers of all levels in order to increase the effectiveness of their team. By studying them and applying them in work, the accountant will be able to increase the productivity of his department through better use of the skill and resources of people, improve relationships in the team, and provide better training and development of employees. And the application information technologies will allow you to keep records not only in Russian, but also in international standards.
Who knows better than the chief accountant how important a well-built organizational structure companies, well-established business processes, rigidly prescribed workflow? Unfortunately, there are not so many companies that are purposefully dealing with these issues - they are seriously developing them independently or they invite experienced consultants. Very often, it is the chief accountants who initiate these processes, and sometimes they are forced to take on the prescription of the above schemes. After all, not only the profitability of the business depends on how well this will be done, but also the success of the company's accounting department, its protection from the claims of the fiscal authorities.
Communication and management skills
Business communication skill helps to communicate as easily and as energy-efficiently as possible in the course of work. Business communications largely determine professional success or ... failure - in the form of problems, stress, conflicts or even psychosomatics.
Interpersonal and communication skills help a professional accountant work in relationships with other people to achieve a common goal facing an organization, in receiving and transmitting information, in choosing reasoned methods and making effective decisions. This component includes: communication with other people in the process of consultation, the ability to find compromises and resolve conflicts; teamwork; interaction with people of a different intellectual and cultural stratum; the ability to make adaptive (positive and negative) decisions and agreements in difficult situations; skills in preparing reports, presentations, the ability to conduct discussions, defend one's point of view orally and writing forms.
The ability to establish interaction, negotiate, defend his opinion is necessary for the chief accountant not only when interacting with the director. The success of the accounting department also depends on competent communication with the heads of other divisions of the company. Everyone who knows the processes in the company a little deeper knows about the almost classic conflict between the sales department and the accounting department. The division of responsibilities for the preparation of documents, clear deadlines for their receipt by the accounting department, strict rules for their registration - this is what the chief accountant and the heads of sales and supply departments must agree on. If the chief accountant was unable to build this relationship, the consequences are always obvious. Accountants are constantly forced to be distracted from their main activities in order to work as an "alarm clock" - to remind managers about the deadlines for the delivery of closing documents, the secretariat and management about writing advance reports and so on and so on. As a result - rush jobs in the accounting department during the preparation of the next reporting.
The chief accountant has another area for applying his communication skills - interaction with tax and other fiscal authorities. The ability to convey and defend your position is important here. It is important to be able not to be discouraged when psychological pressure is exerted on you, not to lose confidence, not to leave your position, not to lose composure and the ability to think logically.
The art of management primarily includes skills in time management, delegation of authority, assignment, and control and motivation of subordinates.
The main task here is to build the accounting department so that everything is done on time, but at the same time no one stays up late at work. For this, very little is needed - to build a workflow with other departments, to have accountants who can replace each other in different areas, and a well-planned activity.
At the same time, the chief accountant should remember not only about his subordinates, about the fact that employees should have time for rest and personal life, but also about themselves. Very often you can observe a situation when ordinary accountants go home on time, and the chief accountant stays up until 8-9 pm. The explanations are always the same - at this time the office is empty and no one is jerking, which means that you can do analytics, prepare documents that require attention and accuracy, and develop plans for the future. This most often indicates that the chief accountant's working day itself is not structured, priorities are not clear, and the chief accountant himself is constantly distracted by momentary problems, that is, managers and employees of other departments have access to him at any time; there is no control and screening of incoming calls; subordinates do not know how to be responsible for their areas and in any more or less difficult situation they run for confirmation of the correctness of their actions to the boss, etc.
With the number of subordinates exceeding 5 - 6 people, the chief accountant is obliged to acquire a deputy and distribute the main responsibilities. The chief accountant himself practically does not have to deal with accounting issues and standard taxation - this is left to the mercy of the deputy. The chief accountant solves only strategic and out-of-the-box questions. It is better to create a system of distribution of duties and delegation of authority that requires only control. At the same time, it is very important not to forget that control is not exclusively a way of checking the work of subordinates in order to make sure that everything is in order. Very often, control is used as a preamble to punishment.
In fact, control is the first step in motivating employees. The art of motivating subordinates is not only the issuance of bonuses for timely submitted reports. Money, of course, motivates, but not always and not everyone. Effective motivation is usually not based on money, but on good knowledge the leader of the needs and requirements of their employees. Someone needs to pay more attention, someone needs to be publicly praised, someone needs to be provided with opportunities for professional and career growth, someone needs to be given the most difficult tasks and instructions for their self-realization. In any case, motivation reaches the goal only when we approach it individually, use all the opportunities and resources at our disposal. This is where you understand how important it is for every manager, who is undoubtedly the chief accountant, to understand human psychology.
Professional knowledge
Professional knowledge is a body of knowledge that makes up the very essence and content of accounting. This knowledge of the rules of accounting, legislative framework on taxation. This also includes the knowledge and ability to work with automation systems. This is what is taught at the institute, in various advanced training courses, these are the systems of knowledge offered in training in various programs, for example, training and certification for international certificates. This is the technical side of the profession, a set of tools that an accountant must master perfectly. This is knowledge of accounting methodology, accounting, tax and labor legislation, knowledge of accounting automation programs. Especially legislation. No other profession in modern business requires such continuous training. Chief accountants regularly attend seminars, read magazines, reviews, consult with specialists. They have no equal in instantly grabbing meaningful theses from the text, in memorizing a huge number of figures and facts. Actually, this is what managers demand from chief accountants today.
In Art. one Federal law from 21.11.1996 N 129-FZ "On accounting" the definition of accounting is given, which is an orderly system for collecting, registering and summarizing information in monetary terms about property, obligations of organizations and their movement through continuous, continuous and documentary accounting of all business transactions ... And its main tasks are: the formation of complete and reliable information about the activities of the organization and its property status, necessary for internal users of financial statements - managers, founders, participants and owners of the organization's property, as well as external - investors, creditors and other users of financial statements; providing information necessary for internal and external users of financial statements to monitor compliance with legislation Russian Federation when the organization of business operations and their feasibility, the presence and movement of property and obligations, the use of material, labor and financial resources in accordance with the approved norms, standards and estimates; prevention of negative results of economic activity of the organization and identification of on-farm reserves to ensure it financial sustainability... As a rule, the chief accountant is in charge of the accounting department.
Bibliography
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O. Mineva
Professor
technical university
T. Khramova
head chair
"Accounting,
analysis and audit ",
vice rector
on economic development
Astrakhan State
