The post requirements of financial personnel, people in different positions have different working rules, and people in the finance department must have a strong sense of responsibility and dedication to control costs and funds. The post requirements of financial personnel are introduced below.
Job requirements for financial personnel 1 1. Arrange accounting vouchers in an orderly manner.
The process of financial bookkeeping is the process of sorting, summarizing, classifying and characterizing documents. Every economic transaction is reflected in the written records of financial documents. The filling of documents involves all departments of the unit, and the financial department needs to make detailed requirements for the use and filling of documents according to the financial system formulated by the unit. The arrangement of documents is one of the basic skills that financial personnel must be familiar with.
1, classification of accounting vouchers
Accounting vouchers are mainly divided into original vouchers and accounting vouchers. Commonly used original vouchers include invoices issued or received due to specific business matters, self-made warehousing (outbound) warehouse receipts, payroll, printed expense reimbursement forms, expense vouchers, loan slips, etc. Accounting vouchers are vouchers that are filled in accounting entries according to the original vouchers that have been reviewed or summarized and the contents of economic business.
2, the original voucher paste requirements
The person in charge of the financial department should formulate and standardize the financial system of the unit, and send professionals to guide all departments to fill in all kinds of bills correctly in advance. Sticking the original bill is a daily job. Generally, all bills are stuck on the ticket head on the left with liquid glue, and invoices with the same size and face value are stuck together. First, paste some small pieces on the printed reimbursement form, from right to left, and the two tickets are not completely overlapped, which is convenient for rummaging and checking the amount.
3. Requirements for arrangement of accounting vouchers
After a sum of money is paid or an economic business happens, the bill is passed to the financial bookkeeper, and the cashier keeps accounts accordingly. The financial personnel responsible for preparing the accounting voucher check whether the bill is kept intact and tidy, and put it into a accounting voucher with the same economic business nature and number it.
From the management point of view, when accounting for various expenses, each unit will generally do accounting by department. Before filling in accounting vouchers, related documents of the same department can be put together to simplify the workload.
After the preparation of accounting vouchers is completed, the financial personnel in charge of the voucher review post will review each voucher one by one. Generally, the accounting vouchers are printed continuously after the vouchers are reviewed, and special supporting paper is used. After printing, paste it with the corresponding original voucher. Note that it is generally enough to stick the upper left corner firmly, and it is not necessary to stick all the left sides of the paper firmly. For those with more original documents, they can be put in order without pasting, folded neatly, then fixed with paper clips and bound together when binding.
Second, skillfully operate the application computer.
At present, with the popularization and development of computer application and the implementation of computerized accounting, some traditional calculation tools have been gradually eliminated, and computers have been widely used in all aspects of financial work. Therefore, skilled operation of office software, especially financial software, is the second basic skill that financial personnel should master.
(1) Office software is a basic skill that financial personnel need to master.
In practical work, Word, Excel and PowerPoint have become the main working methods. Word is the most used word processing software, which can meet the processing requirements of various documents. Excel spreadsheet has played a great role in calculation, sorting and summary, which has brought great convenience to the accounting function of accounting. PowerPoint can be used to make presentations.
(2) Financial software is an important working tool for financial personnel.
Financial software not only improves the accounting processing speed of financial personnel and optimizes the quality of work, but also meets the query and output needs of information users, and its expansibility to information is unparalleled. The operation of financial software combines computer knowledge and financial professional knowledge. Financial personnel must understand and master financial software, and be familiar with the specific operations of general ledger management, inventory management, current account management, statements, fixed assets management and other modules.
1, general ledger management
General ledger management is applicable to voucher processing, account book management, personal current account management, department management, project accounting and cashier management.
(1). Before starting to use the general ledger system, make initial settings, including account, foreign currency setting, opening balance, voucher type, settlement method, classification definition, code file, user-defined, etc. According to the content of economic business, prepare and enter accounting vouchers, the company's financial supervisor or designated personnel will review the vouchers, and keep accounts at the end of the month. The system will automatically complete the profit and loss carry-forward business during the period.
(2) Personal contacts mainly manage personal loans and repayments, keep abreast of personal loans through personal loan subsidiary ledger, and implement control and debt settlement.
(3) Departmental accounting: The accounting business should be collected by departments, and the expenditure of each department should be controlled in time through the expenditure of each department. Financial personnel should analyze the expenditure of each department to provide a basis for departmental assessment.
(4) Project accounting can reflect the trend of cash flow, and it is also the data source for generating the cash flow statement at the end of the month.
(5) Cashier management carries out detailed accounting of monetary funds, provides an office environment for cashiers, completes bank journals and cash books, and provides functions such as entry and query of bank statements.
2. Inventory management
Inventory management is applicable to the accounting and management of the supply, sale and storage of inventory goods and raw materials. Many enterprises, such as commodity retail and manufacturing, have all kinds of inventories. Strict and scientific inventory management is an important work goal of finance department and storage department. On the one hand, it classifies the physical objects, on the other hand, it establishes a complete management system of supply, marketing and inventory, and carries out accounting, control and supervision from the books, which provides a credible basis for realizing the consistency between accounts and facts. When the inventory is purchased, picked, transferred, scrapped or given away, it is entered into the inventory module according to the information such as the name, quantity and unit price recorded in the original receipt/issue document. The module also has powerful functions such as calculation and query, and provides complete inventory information.
According to the actual situation, some units do not realize inventory management through financial software, but through other management software and ERP systems that meet the management needs of their own units, and their functions are consistent with financial software.
3. Current account management
Current account management is applicable to the current accounts between customers and suppliers who have business relations with the company, mainly through accounts such as prepayments, accounts payable and other accounts payable. During initial setting, this kind of account is set as supplementary accounting for customer or supplier transactions, and customer and supplier files are established. When each transaction occurs, enter the corresponding auxiliary accounting content, and regularly reconcile with the current unit in actual work to verify the latest situation of current funds in time.
4. Report management
Report management and the above-mentioned general ledger management complement each other, and the general ledger system provides financial data to generate financial statements. At the end of the month, after completing the month-end processing of voucher bookkeeping and profit and loss category carry-forward, enter the report management system, open the report, enter data keywords, and the system generates the basic financial report after data calculation and collation. Note that the report needs to form a spreadsheet on the computer hard disk, and open the report management system to find the corresponding path.
5. Fixed assets management
Fixed assets management is used to calculate and manage data such as net value and accumulated depreciation of fixed assets, reflecting the increase and decrease of fixed assets, changes in original value and changes in using departments. Before the system is enabled, asset categories, increase and decrease methods, usage status and depreciation methods are all initially set. When purchasing fixed assets, enter the name of each asset into the fixed assets card, and enter its category, name model, original value, operating department, depreciation period and other information in detail. This step is very important, it is the data source and foundation of this module, and the input original card should be accurate. The system has the function of automatic depreciation accrual, and generates depreciation distribution vouchers, which can be passed to the general ledger system in the form of bookkeeping vouchers.
Third, do accounts in a down-to-earth and timely manner.
Making accounts, in layman's terms, is to record the economic business that happened, and the process of making accounts by computerized accounting is the process of inputting accounting vouchers. After the implementation of computer accounting, accounting vouchers become the source of electronic books and the basis for generating books.
In practice, financial personnel use financial software directly on the computer, and the basic point of filling in accounting vouchers is the original vouchers that have been verified and correct. Each original voucher should be complete in formalities, true in content and accurate in figures, and financial personnel 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.
Bookkeeping voucher is the starting point of general ledger system and the most important source of all query data.
In addition:
Five basic principles that financial personnel should always adhere to:
1, keep pace with the times and keep learning. Because fiscal and taxation laws and regulations are a process of continuous establishment and improvement, the personal working environment will also change accordingly;
2, work input, not afraid to pay. Because financial work needs and will gain practical experience;
3. Unify thoughts and cooperate in a friendly way. Enhance the influence of the financial team in the enterprise, and at the same time enhance the working position of the financial personnel;
4, legal and reasonable, to prevent risks. Pay attention to guard against major financial risks, especially legal risks, which is the bottom line for financial personnel;
5. Pay attention to the foundation and strengthen control. On the premise of doing a good job in basic accounting work, give full play to the role of financial management, including daily financial management, financial budget and final accounts management, financial analysis and application, fund scheduling and supervision.
Job requirements for financial personnel 2 Requirements for financial personnel:
1, accounting personnel should have professional ethics, excellent work style, conscientious, law-abiding, honest and dedicated, handle accounting affairs with realistic, objective and fair ethics, avoid taxes reasonably, do not make fakes, be not afraid of power, and not be influenced by interests.
2. Accountants should have a high sense of service, be familiar with relevant laws and regulations, and have certain professional judgment ability. Accounting personnel should be clear about their professional characteristics, establish the service consciousness of making suggestions for enterprises and being responsible for information users, understand and be familiar with the economic laws and regulations of related industries at home and abroad, and truly reflect the standardization of accounting work.
Ensure the reliability and usefulness of accounting information quality and play its due role in accounting work; At the same time, we should continue to study the business, strengthen the study and understanding of the new accounting standards, and enhance the accounting professional judgment ability.
Extended data:
The main responsibilities of accounting personnel:
To sum up, the responsibility of accountants is to provide true and reliable accounting information in time, conscientiously implement and maintain the national financial system and financial discipline, actively participate in business management, and improve economic efficiency. According to the Accounting Law of People's Republic of China (PRC) (hereinafter referred to as the Accounting Law), the main responsibilities of accountants are:
(1) for accounting. Accounting personnel should be based on the actual economic business, accounting, settlement and submission, so that the procedures are complete, the content is true, the figures are accurate, the accounts are clear, the accounts are settled on a monthly basis and submitted on schedule, which truly reflects the financial situation, operating results and financial revenue and expenditure.
It is the most basic duty of accountants to conduct accounting and provide timely and reliable accounting information that can meet the needs of all parties.
(2) Implementing accounting supervision. The accounting institutions and accountants of all units 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; When it is found that the account book records are inconsistent with the physical objects and funds, it shall be handled in accordance with relevant regulations.
If it has no right to handle it by itself, it shall immediately report to the administrative leader of the unit and request to find out the reason and make a handling; Income and expenditure in violation of the unified national financial system and the provisions of the financial system shall not be handled.
Job requirements of financial personnel. Responsibilities of financial personnel
Position: Accountant
1, according to the national financial and accounting regulations and industry accounting regulations, combined with the company's characteristics, responsible for drafting the company's accounting-related work rules and specific regulations, and organizing their implementation after being approved by the leaders.
2. Participate in the formulation of financial plans, review, analyze and supervise the implementation of budgets and financial plans.
3. Under the leadership of the Chief Financial Officer, do a good job in accounting and settlement accurately and timely, keep accounts correctly, fill in and review accounting vouchers, register subsidiary ledgers and general ledgers, and calculate the receipt and payment of funds and securities, the receipt and delivery of property, the increase and decrease and the use of funds.
4. Accurately calculate income, expenses and costs, correctly calculate and process financial results, and be specifically responsible for preparing monthly and annual accounting statements, annual final accounts and notes, and profit distribution accounting.
5. Be responsible for the financial management of the company's fixed assets, correctly accrue depreciation of fixed assets on a monthly basis, and organize regular or irregular assets verification.
6. Be responsible for the calculation, declaration and payment of company tax, and assist relevant departments in financial audit and annual inspection.
7, timely do a good job of accounting documents, accounting books, statements and other accounting data collection, sorting, archiving and other accounting file management.
8. Actively analyze and evaluate accounting information, and provide timely and reliable financial information and relevant work suggestions for leaders. Assist the CFO to do the financial housekeeping work well and complete other tasks temporarily assigned by the CFO.