Accountant Job Description

Employer name: ____________________

APPROVED
Manager’s position ____________________
Signature ____________ First name and surname ____________________
Date ____________________

JOB DESCRIPTION No. ____________
Place of preparation ____________________

1. General provisions

1.1. This instruction defines the tasks, duties, rights, responsibilities and working relationships of an employee in the occupation “Бухгалтер” (accountant), code ДК 003:2010 — 3433. The area of work is accounting for retail operations. Structural unit: ____________________.

1.2. The employee belongs to the “specialists” category and reports directly to the chief accountant, or, in the chief accountant’s absence, to a manager designated by the employer. The workplace and working hours are determined by the employment contract and internal work rules.

1.3. The employee is hired and dismissed by the employer’s order on the grounds and in accordance with the procedure established by labour legislation. Before starting work, the employee is informed of the job function, working conditions and this instruction.

1.4. Qualification requirements: education in a relevant field at bachelor’s or junior specialist level. For a bachelor’s degree, no work experience is required; for a junior specialist, at least one year of work experience in a technical staff position in finance, database work, statistics or accounting is required. This instruction applies to an accountant without a qualification category.

1.5. In the course of work, the employee is guided by the legislation of Ukraine, applicable trade and occupational safety rules, the employment contract, internal work rules, lawful employer orders, this instruction and approved documents of the employee’s unit.

1.6. The employee must know: legislation and the adopted accounting policy within the assigned area; requirements for source documents, registers, inventory and safeguarding accounting information; procedures for settlements with customers and suppliers; rules for reconciling Torgsoft data with source documents and accounting registers.

1.7. During the employee’s absence, their duties are performed by a person designated by the employer’s order, subject to qualification and work-access requirements, the employee’s consent, and payment for substitution where required by law. Transfer of duties does not automatically grant access to the accounting system.

1.8. The employee works in the Torgsoft accounting program using their own account and within the permissions granted. The employee must not share a password with others or change data beyond their authority, and must report errors to the responsible employee. Access to personal data is limited to the performance of job duties.

2. Tasks and duties

2.1. Maintains the assigned area of accounting in accordance with the accounting policy and the approved allocation of duties; records confirmed business transactions in a timely manner.

2.2. Receives source documents and checks their mandatory details, signatories’ authority and consistency with the substance of the transaction. The employee informs the responsible employee and manager about incomplete or conflicting documents.

2.3. Reconciles data on receipt, sale, return, transfer and write-off of goods against source documents; checks the accuracy of quantities, values and assignment of the transaction to the relevant period.

2.4. Uses available goods and financial data in Torgsoft for reconciliation and accounting preparation. Checks the transfer of data to accounting registers and does not replace them with an unchecked total from a management report.

2.5. Monitors the assigned area of settlements with counterparties, compares charges, payments and returns, prepares reconciliation statements and informs the manager of unsettled debt.

2.6. Checks cash and bank documents within the assigned area, compares them with accounting entries and reports from the applicable cash registers or software cash registers. Payment orders are prepared and approved according to the established authority.

2.7. Corrects accounting errors using the established procedure while preserving the grounds for the correction and the ability to verify changes. The employee does not approve fictitious documents or transactions intended to conceal shortages.

2.8. Participates in inventory when decided by the employer: provides accounting data, reconciles the results of the physical count and records duly approved results.

2.9. Prepares calculations and figures for reporting within the assigned area; checks their consistency and submits them to the manager by the specified deadlines. The employee signs or files reports only when authorized.

2.10. Preserves accounting documents, organizes them and transfers them to the archive in accordance with the established procedure; ensures that the link between a document, an entry and summary data can be traced.

2.11. Provides management with confirmed information about the state of accounting and risks; reports missed deadlines, missing documents and discrepancies before final figures are prepared.

2.12. Completes training and occupational safety briefings required for the work, as well as mandatory medical examinations where required by law. Uses serviceable equipment and issued protective equipment for their intended purpose.

2.13. Immediately informs the direct manager of a threat to life or health, an accident, fire, injury or malfunction. In a hazardous situation, stops the dangerous work, follows the response and evacuation plan, and does not put themselves or others at risk.

3. Rights

3.1. To obtain from the manager and responsible employees documents, reliable information and explanations necessary to perform the job function, within the access granted.

3.2. To require serviceable equipment, appropriate working conditions, necessary materials and personal protective equipment where needed for the work.

3.3. To report violations and make proposals concerning work organization, safeguarding property, safety and improving service; and to have the manager consider such proposals.

3.4. To refuse assigned work if a work situation arises that is dangerous to the life or health of the employee, people around them, the working environment or the natural environment, while immediately notifying the direct manager or employer.

3.5. To exercise the right to pay, rest, professional training and protection of labour rights in accordance with legislation. To provide explanations regarding the circumstances of violations before a decision on disciplinary action is made.

4. Responsibilities

4.1. For culpable failure to perform or improper performance of job duties, breach of labour discipline and violation of occupational safety requirements, the employee is liable in accordance with the procedure and limits established by law. Disciplinary sanctions are applied in compliance with the prescribed procedure.

4.2. Material liability arises where the grounds and conditions provided by law exist, for direct actual damage caused by culpable unlawful acts or omissions. Its type and limits are determined by law; the mere fact of a shortage is not grounds for automatically imposing full material liability.

4.3. This instruction does not establish monetary fines, additional disciplinary sanctions, unconditional reimbursement of shortages, or the employer’s right to deduct money from wages outside the legal grounds and procedure.

4.4. For violations of rules on safeguarding documents, accounting data, property and confidential information, the employee is liable where at fault and within the limits established by law.

5. Job-related working relationships

5.1. The employee receives the allocation of accounting areas, accounting rules and control deadlines from the chief accountant; submits calculations and reconciliations to the chief accountant and refers issues for a decision.

5.2. The employee reconciles business transactions with the store, warehouse, cashier and purchasing officer; obtains documents from banks and counterparties through authorized channels; and reports technical errors to the IT contact without disclosing unnecessary accounting data.

5.3. The employee transfers unfinished matters and work results to an employee designated by the manager. The transfer of documents, goods, funds or other valuables is recorded in the established manner; unresolved discrepancies are reported.

6. Final provisions

6.1. This instruction takes effect after approval by the employer. Before beginning the relevant work, the employee acknowledges it by signature or by another method permitted by law and agreed upon that makes it possible to confirm acknowledgment.

6.2. Amendments to this instruction are approved by the employer’s order in compliance with labour legislation and applicable provisions of martial law. Amending the instruction does not replace the proper formalization of a change in the job function, transfer or change in essential working conditions.

6.3. A copy of the instruction is kept by the person responsible for personnel documents. The employee is given the opportunity to review the current instruction and receive a copy.

Prepared by: position ____________ signature ____________ first name and surname ____________________ date ____________

Agreed by: position ____________ signature ____________ first name and surname ____________________ date ____________

Acknowledged by: first name and surname ____________________ signature ____________ date ____________

Regulatory framework

Torgsoft for accountants

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The Torgsoft demo lets you reproduce typical store operations and review the data used by an accountant.

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