What are the responsibilities of an accountant, and what are the responsibilities and work content o

The basic work of accounting is the basic link of accounting work and is also an important foundation for economic management. It includes the establishment of a post responsibility system for accounting personnel, the use of accounting subjects, the filling of accounting vouchers, the registration of accounting books, the preparation of accounting statements, the management of accounting files, and the handling of accounting handover.

The duties of an accountant are the responsibilities assumed for the completion of the accounting work.

The responsibilities of the accounting supervisor position generally include: the financial accounting work of the specific leadership unit; Organize the formulation and implementation of the financial accounting system of the unit; Organize the preparation of various financial and cost plans of the unit; Organize and carry out financial cost analysis; reviewing or participating in the drafting of economic contracts, agreements and other economic documents; Participate in production and operation management meetings and participate in business decision-making; Responsible for reporting the financial status and operating results to the leaders of the unit and the staff congress; Review of financial and accounting reports submitted to external parties; Responsible for organizing the study and assessment of political theory and business technology of accounting personnel, and participating in the appointment, dismissal and transfer of accounting personnel.

The basic functions of accounting are accounting and supervision.

The accounting function, also known as the accounting reflection function, refers to the confirmation, measurement and reporting of the economic activities of a specific entity by accounting with currency as the main unit of measurement.

The accounting supervision function, also known as the accounting control function, refers to the supervision and inspection of the authenticity, legality and rationality of the economic activities of specific entities and related accounting.

Accounting has two basic functions: accounting (reflection) and supervision. The accounting (reflecting) function of accounting refers to the function of accounting to quantitatively reflect the economic activities that have occurred or completed by enterprises, administrative institutions and other units through confirmation, measurement, recording and reporting, and provide economic information for operation and management. The function of accounting is the most basic function of accounting.

The basic functions of modern accounting are summarized as reflection and control, and in order to achieve the purpose of reflection and control, modern accounting has gradually built its two major working systems, accounting information system and accounting control system.

The reflection function of modern accounting is the basis of modern accounting work, which not only serves the decision-makers within the enterprise through the information provided by the accounting information system, but also serves the basis for the accounting department to participate in decision-making; It serves not only the internal management of enterprises, but also the investors, as well as the financial, taxation, financial and auditing departments related to the work of enterprises.

Summary of the knowledge points in the chapters of the primary accounting title exam, I wish you easy to obtain evidence.

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1. Accounting. Accountants should take the actual economic business as the basis, bookkeeping, accounting, and reporting, so that the procedures are complete, the content is true, the figures are accurate, the accounts are clear, the accounts are clear, the accounts are cleared on a daily basis, and the accounts are reported on schedule, so as to truthfully reflect the financial situation, operating results, and financial income and expenditure. It is the most basic responsibility of accountants to carry out accounting and provide authentic and reliable accounting information in a timely manner 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 their own units. Accountants will not accept untrue and illegal original vouchers.

The original vouchers with inaccurate and incomplete records shall be returned and required to be corrected and supplemented. If it is found that there is a discrepancy between the records in the account books and the physical objects and funds, it shall be handled in accordance with the relevant regulations, and if it does not have the right to handle it on its own, it shall immediately report to the leaders of the unit, request that the reasons be ascertained and dealt with, and the revenues and expenditures that violate the unified financial system and financial system of the state shall not be handled.

3. Carry out financial accounting, prepare various financial accounting statements, organize the company's daily accounting work, find problems and report to relevant leaders in a timely manner.

Fourth, conscientiously implement the accounting system, do a good job of bookkeeping, accounting, and reporting on time, truthfully and comprehensively reflect the company's capital activities, so that the procedures are complete, the content is true, the data is accurate, the accounts are clear, and the report is settled on time.

5. Responsible for the accounting of the company's expenses, sales costs and profits, calculating all kinds of taxes payable, and handling tax payment.

6. Regularly check current accounts and settle accounts receivable and payable in a timely manner.

7. In accordance with the regulations, regularly check the accounts, settle the accounts, and prepare the accounting statements, and make the figures true, the calculations accurate, the content complete, and the explanations clear. No one may tamper with, instruct or instruct others to tamper with the figures in the accounting statements.

8. In accordance with the requirements of the company's leaders, plan and rationally use funds, control them at any time, and provide leaders with analysis and assessment of the implementation of funds, so as to facilitate the company's leaders to take measures to ensure the effective use of funds.

9. Keep financial secrets, properly keep financial vouchers, accounting books, and various accounting materials, bind them into books and keep them properly to prevent loss and damage.

Accounting job responsibilities include conducting accounting. Accounting supervision is implemented. Formulate specific measures for handling accounting affairs in their own units. Participate in the formulation of economic plans and business plans, and evaluate and analyze the implementation of budgets and financial plans. Handle other accounting matters.

The content of accounting work includes the establishment of a post responsibility system for accounting personnel, the use of accounting subjects, the preparation of accounting vouchers, the registration of accounting books, the preparation of accounting statements, the management of accounting files, and the handling of accounting handover.

Accounting can be divided into two categories:

Financial Accounting: Preparation of financial statements to provide information to internal and external users of the business. Financial accounting information is available to a wide range of users. The focus is on reporting on financial and operational conditions, primarily for external reference.

Management accounting: It mainly provides information to the management of the enterprise as the basis for decision-making by various departments within the enterprise. There is no standard model and is not controlled by accounting standards.

The main responsibilities of accountants are to carry out accounting and supervision. The main work contents of accounting workers include establishing a post responsibility system for accounting personnel, using accounting subjects, filling in accounting vouchers, registering accounting books, preparing accounting statements, managing accounting files, and handling accounting handover.

According to the provisions of the Accounting Law and relevant regulations, the duties of accountants are:

In accordance with the provisions of the national financial system, conscientiously prepare and strictly implement the financial plan, budget, abide by the revenue system, the scope and standard of expenses, distinguish the channels of funds, rationally use funds, and ensure the completion of financial tasks; In accordance with the provisions of the national accounting system, carry out bookkeeping, accounting, and reporting work, so that the year is complete, the content is true, the figures are accurate, the accounts are clear, the day is clear, and the accounting statements are submitted on schedule; In accordance with the system stipulated by the bank, rational use of loans, strengthen cash management, do a good job in settlement, in accordance with the principle of the economic accounting system, regularly inspect and analyze the implementation of financial plans and budgets, tap the potential for increasing revenue and reducing expenditure, evaluate the effect of the use of funds, expose problems in operation and management, make suggestions to the leaders in a timely manner, in accordance with the provisions of the national accounting system, properly keep accounting vouchers, account books, statements and other archival materials. The payment and outstanding matters are handed over clearly. We should observe, publicize, and safeguard the state's financial system and financial and economic discipline, and struggle against all violations of law and discipline. Higher-level organs, finance, taxation, banking, and other departments should be responsible for providing relevant materials and truthfully reflecting the situation when they come to their units to inspect their work.

Answer hello dear, please wait for 2 minutes, I will answer for you right away, don't worry! 1. Responsible for submitting accounting statements and handling the declaration of tax statements; 2. Cash and bank receipt and payment processing, making accounting vouchers, bank reconciliation, document review, issuing and keeping bills; 3. Preparation, filing and custody of financial and accounting documents; 4. Registration and management of fixed assets and low-value consumables; 5. Responsible for external liaison with banks, taxation and other departments; 6. Complete other daily routine work.

Hello dear, please wait for 2 minutes, I will answer for you right away, don't worry! 1. Responsible for submitting accounting statements and handling the declaration of tax statements; 2. Cash and bank receipt and payment processing, making accounting vouchers, bank reconciliation, document review, issuing and keeping bills; 3. Preparation, filing and custody of financial and accounting documents; 4. Registration and management of fixed assets and low-value consumables; 5. Responsible for external liaison with banks, taxation and other departments; 6. Complete other daily routine work.

Do a good job of the unit's finances, revenues and expenditures, accounts, and details, and your work is basically on it!

Financial accounting is mainly responsible for the company's voucher review, account book registration, tax declaration, and accounting file keeping.

1. Familiar with the financial system, accounting system and relevant laws and regulations. Comply with the charging system, the scope of expenses and expenditure standards, and ensure that the funds are earmarked.

2. Prepare and strictly implement departmental budgets, and put forward suggestions and measures for problems found in implementation.

3. In accordance with the accounting system, review the accounting vouchers to ensure that the vouchers are legal, the content is true, the data is accurate, and the procedures are complete; Sound accounts, timely bookkeeping, timely settlement, timely reporting, regular reconciliation (including checking cash availability). Ensure that the accounting information provided is legal, true, accurate, timely and complete.

Fourth, strict bill management, custody and use of blank invoices, receipts to be standardized. The receipt of the bill should be registered, and the recovery should be cancelled.

5. Properly keep accounting vouchers, accounting books, financial accounting statements and other accounting materials, and be responsible for the sorting and transfer of accounting files.

6. Timely clear the current accounts, and assist the asset management department to do a good job of property inventory and verification on a regular basis, so that the accounts are consistent with the facts.

7. Abide by the "Accounting Law", maintain financial and economic discipline, implement the financial system, and exercise accounting supervision. Responsible for the business guidance of cashiers, accountants and other relevant financial personnel.

8. To supervise the competent departments and the auditing, finance, taxation and other departments in accordance with the law and relevant provisions, they must truthfully provide accounting vouchers, accounting books, financial and accounting statements, and relevant materials, and must not refuse, conceal, or make false reports.

9. When the accountant is transferred from his post, he or she should hand over the accounting vouchers, accounting books, financial and accounting statements, budget materials, seals, bills, relevant documents, accounting files, creditor's rights and debts, and unfinished matters to the person in charge, and compile a list of the transfer and complete the handover procedures.

10. Abide by professional ethics, be honest, adhere to principles, seek truth from facts, be meticulous and enthusiastic service.

Responsibilities of accounting: 1. Reimbursement of expenses: mainly refers to period expenses.

2. Accounting inventory: procurement of materials, purchase and sale of commodities. 3. Depreciation of fixed assets is accrued every month.

4. Calculate wages: calculate social insurance, employee welfare, education funds and trade union funds according to the proportion of wages. 5. Clean up current accounts:

Receivables and payables are responsible for the verification and settlement of accounts.

The work content of accounting: 1. The first thing to do every month is to register the accounting voucher according to the original voucher (when making the accounting voucher, there must be a person with the right to sign the financial (manager) to sign before making the account), and then at the end of the month or regularly prepare the account summary table to register the general ledger (the reason why the month-end registration is because it is necessary to pass the account summary table trial balance to ensure that the record is not wrong), and each business will be registered according to the accounting voucher to register the sub-ledger.

2. At the end of the month, it is necessary to pay attention to the depreciation, amortization of expenses to be amortized, etc., if the start-up expenses of a new enterprise are all transferred to the expenses in the first month. The entries for depreciation are debit: administrative expenses or manufacturing expenses, and credit:

Accumulated depreciation, this depreciation amount is calculated based on the original value, net value and service life of fixed assets. At the end of the month, taxes and surcharges (urban construction tax, education surcharge, etc.) will be withdrawn at the discretion of the local tax authority.

3. At the end of the month, after the account summary table is compiled, two entries will be prepared. The first entry: transfer the total amount of profit and loss accounts to the profit of the current year, debit:

Main business income (investment income, other business income, etc.), credit: profit for the year. Second entry:

Borrow: Profit for the year, Credit: Cost of Main Business (Taxes and surcharges on Main Business, Other Business Costs, etc.).

First, the content of the work:

1. Review according to the various original vouchers transferred by the cashier, and prepare accounting vouchers after the audit is correct.

2. Register various detailed ledgers according to the accounting vouchers.

3. At the end of the month, make accrual, amortization, and carry-over accounting vouchers, summarize all accounting vouchers, prepare a summary table of accounting vouchers, and register the general ledger according to the summary table of accounting vouchers.

4. Settle accounts and reconcile accounts to ensure that the account certificates, accounts and accounts are consistent.

5. Prepare accounting statements, make the figures accurate, complete the content, and analyze and explain.

6. Bind the accounting vouchers into a book and keep them properly.

2. Job Responsibilities:

1. In accordance with the provisions of the national accounting system, bookkeeping, auditing and reporting.

2. The preparation of accounting statements should ensure that the accounts are sound, the accounts are clear, the accounts are cleared and settled, and the accounts are consistent, and the statements should be complete, the figures are clear and correct, and the reports are submitted in a timely manner.

3. In accordance with the principle of economic accounting, regularly inspect and analyze the implementation of the company's financial plan, cost plan and profit plan, tap the potential for increasing revenue and reducing expenditure, assess the effect of capital use, and put forward reasonable suggestions to the general manager in a timely manner, so as to be a good corporate consultant.

4. Establish and manage financial files in accordance with the accounting file management measures, so that the information is complete and confidential.

Legal basis

In accordance with the Accounting Law, the Budget Law, the Statistics Law and various tax laws and regulationsLegal basisThe process of checking accounting vouchers, financial account books, and financial statements, and engaging in economic accounting and supervision is a kind of economic management work that uses currency as the main unit of measurement and uses special methods to account for and supervise the economic activities of a unit; Accounting staff are the personnel who carry out accounting work, including accounting supervisors, accounting supervision and accounting, property management, cashiers and other personnel.