Chief accountant role is extremely important in business operations, development of any business. However, there are a lot of businesses do not really understand the powers, the duties of the chief accountant to be able to take advantage of the capacity of their inherent. Let's Accnet find out now in this article, okay.
1. Task/job/function of chief accountant
The chief accountant is senior leadership, undertook the important work in the department. So chief accountant do? Cthe evil work of the chief accountant, what is? Let's AccNet listed a number of functions the duties of the chief accountant right after this, okay.
1.1. The main task of the chief accountant
Management executive/accounting department
- Chief accountant need to plan work, division work, reasonable progress monitoring made.
- Ensure each staff accountant to understand their tasks, finish work on time.
- Support, answer questions, guide staff when necessary.
Establish/maintain accounting system
- Chief accountant to set up an accounting system efficiency, meet the requirements of financial management of business, to comply with the provisions of current legislation.
- The financial statements must be set up correctly, properly reflect the financial situation of the business.
1.2. Function/duties of the chief accountant of the financial statement
Establishment/presentation of financial statements
- Establishment of financial reports periodically (monthly, quarterly, and annually) to provide financial information timely for leaders/stakeholders.
- Clearly presented, easy to understand about the financial situation of the business, explaining the figures, pointing out the point to note.
Analysis/financial evaluation
- Analysis of indicators such as profit, cost, cash flow, to evaluate the effectiveness of business operations.
- Based on financial analysis, given the proposals to help businesses improve business performance, strengthen financial capacity.
1.3. The work of the chief accountant about tax/legal
Management/control tax
- Work/duties of the chief accountant is to ensure that the business is in full compliance with the legal provisions of the tax, set up the report the correct tax, pay the tax due date.
- Handle the problems that arise related to tax, prepare documents, explanations when you check from the tax authority.
Check/ensure compliance with legal
- Track/ensure the accounting operations of the business are to comply with the provisions of law.
- Prepare documents, reports, work with the auditors, authorities in the inspection.
1.4. Functions of the chief accountant of budgets/financial forecast
Budgeting
- Duties/functions of the chief accountant is planning your budget for the entire business, allocate financial resources, reasonable for the department to ensure the operation smoothly.
- Monitor the use of the budget, ensuring departments implement the right plan, solve problems that arise related to spending.
Financial forecast
- Forecast financial indicators such as revenue, profit, cash flow based on data, current market trends.
- Given the scenario of financial solutions to help businesses deal with the financial fluctuations can occur.
1.5. Function/duties of the chief accountant management financial risk
- Identification/evaluation of financial risks, such as risk, liquidity risk, exchange rate risk on interest rates.
- Construction measures to prevent/manage risk, ensure business can respond in time when the problem occurred.
1.6. The work of the chief accountant of training/employee development
- Training accounting staff: Organize training courses, advanced skills/knowledge for accounting staff to meet work requirements.
- Growing accounting team: Job/function of chief accountant is building a team of accounting that capacity, ensure the inheritance/sustainable development for business.
2. The concept of the chief accountant
Chief accountant (Chief Accountant) is the leader of the accounting department in the company, business or business unit. They are responsible for the entire operation of the financial system of the business.
Responsibilities/duties of the chief accountant the most basic is the management, direction, supervision, and consult with senior leaders, operational, financial of the business, support given financial strategy aimed at the development of business activity of the business.
3. Mandatory skills required of the chief accountant
Surely you know about the role, function the duties of the chief accountant in business mentioned in the above sections. With the role, mission-critical will go with the workload incredibly large. So to assume the position of chief accountant requires soft skills, professional skills, as well as to understand the technology, advanced software to serve the work.
3.1. Soft skills of management
Here are the soft skills important of the chief accountant:
- Skills communication, behavior: This is a skill that anyone or any field should also equipped with communication skills, conduct. For chief accountant typically reports, working with senior leadership, authority, therefore communication skills extremely important.
- Skills time management: Because of the volume of work big should the chief accountant to hone your skills and time management. Arrange, plan for the logical work, ensuring work completed on schedule.
- Careful, meticulous: the peculiarities of this profession is to work with the numbers in the table statistics, financial statements, tax returns or settlement, so ask the chief accountant must be carefully and meticulously. Remember, whether it is small flaws but can be damaging for business.
3.2. Skills professional experience
To complete work/duties of the chief accountant in business requires knowledge, skills, expertise of the accounting profession, the ability to grasp the whole situation, field of activity of the company, knowledgeable, quickly grasp the terms of law provisions.
In addition, this position should proficient in office computer to a good use of task on the computer service work.
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3.3. Understand the accounting software today
The era of technology 4.0 with the inventors have created the technology, advanced software serve many industry sectors, bringing more benefits for your business. In the field of accounting, many software is built to serve the activities related to accounting in order to save time, optimize work efficiency. Each software will have features, pros, cons separately, chief accountant must understand the accounting software now commonly used to be able to manage work easily, efficiently, as well as completion of the function the duties of the chief accountant in business.
With accounting software AccNet:
- Fully responsive accounting profession according to the circular, the latest decision of the Ministry of Finance and the tax authority.
- Automation in the synthesis of the data, transfer the revenue, established a tax return, financial statement with just 1 click.
- Technology applications, cloud computing, users easy to use anytime, anywhere.
- Fully meet all the accounting profession in accordance with the accounting standards.
4. Laws for chief accountant
4.1. The general rules for chief accountant
Những quy định chung đối với kế toán trưởng quy định tại Điều 20 Nghị định 174/2016/NĐ-CP ban hành bởi Chính phủ:
In case the unit has not appointed chief accountant, layout person in charge of the accounting, or can hire the services of chief accountant prescribed. The maximum duration layout person in charge of accounting is 12 months, after this time the unit must layout the chief accountant.
Rules of accounting:
- The unit of accounting in the field of state include: units only have one person to do accounting or bookkeeping tasks, units of accounting, budget, financial, social, towns, then no need to make appointment of the chief accountant, which just appointed in charge of accounting.
- The organizations and enterprises super small according to legal regulations should be arranged in charge of the accounting that are not required layout of the chief accountant.
Change deadline, appointment of the chief accountant:
- Term of appointment of the chief accountant, accounting charge of the unit is 5 years, then must perform the process of re-appointment of the chief accountant, accounting charge.
- When there is a change of the chief accountant, in charge of accounting, the legal representative or the executive manager of the accounting unit to organize the implementation of handover of work, the material between the chief accountant, in charge of the ex-accountant, chief accountant, in charge of new accounting. At the same time to inform the relevant units, the agency where the unit of account opening transaction on the name and specimen signature of the chief accountant, in charge of new accounting. However, the chief accountant, accounting charge old still responsible for the accounting job in his time in charge.
4.2. Conditions and standards of chief accountant
Tại Điều 54 của Luật kế toán số 88/2015/QH13 quy định điều kiện, tiêu chuẩn làm kế toán trưởng như sau:
- Quality professional ethics, integrity, honesty, consciously abide by the law.
- Qualified, professional accounting from intermediate upwards
- Certified chief of accountant.
- Have the time actually worked in the accounting field for at least 2 years for people with professional qualifications, professional accounting from the university of upward, at least 3 years for qualified, professional accounting intermediate or college.
In addition, the government has specified standard conditions of growth accounting in accordance with each type of unit.
4.3. People are not becoming chief accountant
People are not becoming chief accountant specified in Article 52 of the Law on accounting of 88/2015/QH13 dated as follows:
- Minors; who have limited or loss of capacity for civil acts; who are applying the measures put in an institution or facility compulsory detoxification.
- People are forbidden to practice accounting as a decision of the Court; people are being prosecuted for criminal responsibility; who is serving a prison sentence, or was convicted of a criminal assault order management, economic crimes of the ministry related to accounting that hasn't been deleted in project work.
- Who are her birth parents, adoptive parents, spouse, child, adopted child, brother, sister, brother of the legal representative, head, director, general director, deputy director, deputy general director in charge of finance - accountant, chief accountant, the same unit of accounting, except for business private company limited by an individual as the owner, other cases prescribed by The government.
- People are manager, operator, storekeeper cashier, buying or selling property in the same unit except business private company limited by an individual owner, in other cases stipulated by The government.
5. Rights and responsibilities of the chief accountant
In Article 55 of the Law on accounting of 88/2015/QH13 have regulations on the powers and responsibilities of the chief accountant.
Responsibility:
- Done in accordance with the law on accounting and finance.
- Organization operating the accounting system in accordance with the law.
- Perform financial reporting should comply with accounting policies, accounting standards.
Rights: Chief accountant have the right to independent professional accounting.
In particular, the chief accountant of the state agency, organization, unit, using the state budget, or enterprise by the state holds over 50% of charter capital have the following rights:
- There are comments in writing with the legal representative of the unit of accounting on issues such as hiring, transfer, salary increase, bonus, discipline accounting.
- Requirements related parts in the unit provides full timely of accounting documents related to accounting jobs, financial monitoring.
- Reserves the professional opinion in writing when there is another opinion with the opinion of the decision.
- A written report with legal representative of the unit when the detection unit has Law violations, financial accounting; if you still have to accept the decision shall be reported to the immediate superior of the decision or state agency having jurisdiction, is not responsible for the consequences of the enforcement of that decision.
Chief accountant played a key role in managing the financial business, but many businesses have yet to actually leverage the entire capacity and powers of this position. With the volume of work is large, complex nature, such as management, accounting system, financial reporting, tax monitoring, compliance with the law, the chief accountant are often faced with high pressure, prone to errors if there is no timely support from professional tools.
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So, AccNet helped you solve question the duties of the chief accountant in what is the business? Responsibilities and powers of the chief accountant. Hopefully with the knowledge in the article help you better understand the position of chief accountant to be able to search be suitable candidates, leveraging effective capacity.
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