An accountant is a highly qualified specialist, without which it is impossible to fully function a single enterprise. Moreover, these professionals can specialize in a wide variety of narrow industries. Today we will deal with who the accountant of the material table is, what role he performs in the organization, what requirements from the employer are usually presented to him.
Profession Description
Material Desk Accountant - This is a sought-after specialist who must have a large amount of specialized knowledge, skills. In addition, the material accountant is one of the most difficult specializations, which is necessary both in the budget and in the private organization.
A specialist in inventory accounting (or inventory) should be aware of all existing circulating assets of the enterprise. They are the basis for the functioning of any company.
It is important to note that the inventory includes several groups:
- raw materials;
- spare parts;
- semi-finished products (they can be produced directly at the enterprise or be acquired);
- goods of own production;
- purchased products;
- container;
- useful wastes and residues, as well as many others.
The daily work of an accountant on materials is painstaking and meticulous. In this regard, according to statistics, this position is most often occupied by women. Despite the fact that the accountant of the material table is an important employee in any organization, his role is most important and great in companies that independently produce goods.
Among other things, before a specialist begins to carry out his professional duties, he must carefully familiarize himself with the specifics of the enterprise, as well as carefully examine all the economic activities of the company over the past year (This is especially true for a thorough analysis of all available documentation).
Job responsibilities
All functional responsibilities and tasks that the material accountant in the institution is engaged in are detailed in the job description. It is important that you familiarize yourself with this document before you officially get a job. So, in the course of his professional activities in production, the specialist of the material table department performs the following functions.
- Inventory accounting. In this case, the accountant is responsible for monitoring the receipt of goods at the warehouse and its delivery. The specialist should know how products move between different departments and workshops. In addition, all this activity should be carried out strictly on the basis of the established class of accounts.
- Maintaining a write-off procedure. So, at any enterprise there is a write-off of raw materials, semi-finished products, defective products, etc. For these purposes, a special item of expenses is usually allocated in the organization’s budget. It should be borne in mind that cancellation is carried out on the basis of special instructions.
- Compliance with reporting forms. In the course of his professional activities, a material accountant deals with a large number of papers. Moreover, he should not only be able to fill them out correctly, but also control the work with documents of other employees.
- Composition accounting material cost of production.
- Control for spending raw materials.
- Inventory and drafting relevant documents.
- Event design which are aimed at increasing the efficiency of inventory accounting.
- Communications with contractors.
- Interaction with employees other departments.
- Theoretical knowledge and skill put into practice the principles of tax legislation.
- Posting incoming material values and goods.
- Asset Transfer different units for use (it is important to identify the responsible persons).
- Making report for the head and tax authorities.
Thus, we approximately and briefly described to you the job descriptions of the accountant of the material table. Keep in mind that this list may vary significantly. It is also worth considering the fact that refusal to perform or incorrect performance of official duties entails responsibility (this is described in detail in the job description - a document that you must familiarize yourself with before you officially get a job and sign an employment contract). Thus, you need to be absolutely sure that you are competent to do everything that the employer has entrusted to you.
Otherwise, you may be punished - from disciplinary liability to dismissal or even criminal prosecution.
Requirements
In order to take the position of an accountant who deals with inventory accounting, the specialist must meet a number of requirements (for example, he must know the standards). At the same time, the set of requirements of the employer can be changed and supplemented depending on the specific place of work, so the specialist must be able to adapt to changing conditions. The employer usually indicates his requirements in vacancies or explains in detail during a personal interview.
So, first of all it must be said about the need for a specialized accounting or economic education. Moreover, the larger the company, the higher the educational requirements. For example, small companies may hire a specialist with a secondary specialized education who has graduated from a technical school, college or college. On the other hand, more serious organizations will hire only the person who holds a diploma of a higher educational institution.
Besides, your education should be as relevant as possible - you must constantly attend various professional conferences, seminars, trainings, etc. Also keep in mind the fact that the employer will always give preference to those applicants who graduated from the capital's and prestigious universities. That is why, when choosing a future educational institution, an applicant needs to be especially careful.
Also, some employers are asked to provide excerpts from the test books (for example, the highest mark in a particular discipline may be required).
A professional material desk accountant should be able to work on a computer. He must be proficient in programs such as Word and Excel. Knowledge of the specialized 1C program is also of great importance. In addition, the accountant must be able to work with online resources, for example, with a specialized regulatory framework "Consultant Plus".
In the course of his professional activities, a material accountant not only fulfills its direct duties, but also exercises control over the work of downstream employees. In this regard, he should have the most complete and detailed knowledge regarding the preparation of primary documentation, namely, consignment notes and freight transport papers, checks, statements and other things.
Critical to the correct and competent performance of functional duties is the accountant’s knowledge of the regulatory framework of our state (and foreign countries, if the company in which the specialist works is international). In connection with this, a significant advantage will be the availability of a legal education (this can be a diploma of a university or secondary school or specialized courses).
In addition, in the job description of the material accountant you can find information about the required work experience. The thing is that the inventory specialist is a high-class employee, so he should be aware of the work of an ordinary accountant or an employee of the corresponding department. At the same time, the minimum work experience is 1 year (but more stringent requirements may be advanced).
When employing a company that works in the international market (for example, has foreign partners or branches in the foreign market), the employer may put forward requirements for knowledge of foreign languages (at least you need to know English, but it is better to know several foreign languages). Be prepared for the fact that many employers can set restrictions on the age of applicants, the most popular of which is up to 45 years. In addition to the requirements for professional characteristics, there are requirements for the personality traits of a material table specialist. So, employers will prefer those employees who have the following characteristics:
- responsibility;
- good faith;
- attentiveness;
- responsibility;
- punctuality;
- desire for self-development and self-improvement;
- high intellectual level;
- stress resistance;
- ability to make decisions and bear responsibility for them;
- leadership skills;
- analytic mind;
- teamwork skills;
- meticulousness, etc.
Only if the specialist combines the best professional and personal characteristics, he will be respected and in demand among employers, colleagues, superiors, respectively, can count on high wages.
Prospects and Careers
Immediately after you graduate and receive the appropriate (accounting or economic) education, you will not be able to get the position of material accountant. As stated above the professional activity of this specialist is very complicated, therefore many employers in the process of finding an employee for a position put forward requirements in relation to the presence of previous work experience.
After you have worked as a regular accountant and have become more familiar with this area of activity, you can apply for the position of a material table specialist. At the same time, keep in mind that for employment in this position you will have to create a professional resume and prove your high qualification. After some time in the position of an accountant for accounting of goods and materials, you can further advance on the career ladder - for example, become the head of a department.
In addition, many professionals open their own firms and companies. This is given to them quite easily, since they are familiar with all the intricacies of accounting, analysis and audit of the enterprise. Thus, having received education in this area and having worked for some time in the corresponding position, great career prospects open for you.
As for the demand for such specialists in the labor market, many employers strive to get professional and experienced specialists in their company. Respectively, you will definitely not be without work.
Also, one cannot fail to mention the high material reward for the work of the material accountant, which attracts many applicants.