Job description of a homeowners association accountant - sample

QUALIFICATION DIRECTORIES OF POSITIONS

Utility billing specialist

Job responsibilities. Carries out work on maintaining databases of personal accounts of tenants (owners) of residential premises, ensuring the reliability and timely updating of the information contained in the database. Makes payments for housing, communal and other services in accordance with the law on the basis of data provided by suppliers of housing, communal and other services. Performs recalculations for housing and communal services based on consumption (certificates of temporary absence of a tenant, acts of absence of services, acts of under-delivery of services, etc.). Performs charges for housing and communal services based on individual metering devices, reconciliation based on actual readings from metering devices. Conducts work with the population aimed at reducing debt for housing, communal and other services (delivery of warnings, home visits, paperwork at notary offices, courts, etc.). Considers written and oral appeals from citizens. Complies with the established procedure for recording and considering received applications and appeals from citizens. Conducts organizational and technical work in order to reduce the number of justified complaints and increase public awareness on issues related to the activities of the cash settlement center. Provides explanations to residents on all issues related to the operation of the cash settlement center. Issues to residents copies of personal accounts, certificates at the place of request in accordance with the legislation of the Republic of Belarus. Performs periodic reconciliation of personal account data with information received from government bodies and other organizations (characteristics of the occupied premises, benefits, official and social housing, assignment of space to minors, etc.). Participates in the implementation of work and activities aimed at increasing the income of the organization. Prepares established reports within prescribed time frames. Ensures the reliability of the information provided to the extent established by law. Constantly works to improve his professional level.

Must know. Regulatory legal acts, regulations, instructions, other guidance materials and documents necessary to perform official duties; methodology for calculating fees for housing, communal and other services; the procedure and deadlines for drawing up established reports, passing official documents and materials; basics of labor organization and management; the procedure for systematization, accounting and documentation using modern information technologies; economics, labor organization and management; basics of labor legislation; internal labor regulations; rules and regulations of labor protection and fire safety.

Qualification requirements. Utility billing specialist of the 1st qualification category: higher economic education and work experience as a utility billing specialist of the 2nd category for at least 3 years.

Utility billing specialist of the II qualification category: higher economic education and work experience as a utility billing specialist for at least 3 years.

Utility billing specialist: higher economic education without requirements for work experience or secondary specialized (economic) education and work experience in positions filled by specialists with secondary specialized (economic) education for at least 3 years.

Assistant to the head of the organization

Job responsibilities. Performs work of an analytical-constructive and information-technical nature, as well as general work on behalf of and under the direct supervision of the manager. Carries out information and technical work with documents that are received in the name of the manager and signed by him. Prepares proposals for the manager to appoint persons responsible for the execution of documents received in the name of the manager, and coordinates their implementation. Participates together with the manager in drawing up a schedule (planning) of his work, business trips, meetings, etc., and takes measures to comply with it. Provides technical support for the activities of the manager (ordering tickets, transport, etc., organizing meetings, conferences, negotiations, etc.). Accompanies the manager on business trips, meetings, special receptions, etc., takes direct part in them on issues identified by the manager, reports to the manager on the results of these events. Maintains minutes and other documents documenting the progress and results of meetings, negotiations, conferences, etc. Communicates with organizations, state bodies and local governments, the public, and the media to resolve issues identified by the manager and not requiring the direct participation of the manager. On behalf of the manager, he coordinates individual issues with employees of structural divisions, conveys to them the instructions and orders of the manager, and monitors their implementation. Collects materials and information, prepares analytical, informational, reference and other materials and presents them to the manager. Receives, on behalf of the manager, from state bodies and local governments, documents and information necessary for the manager. Monitors the timely consideration of proposals, applications, complaints addressed to the manager. Carry out one-time instructions from the manager to organize the work of personnel in the direction determined by the manager. Performs other assignments of the manager within the framework of official relations.

Must know. Regulatory legal acts regulating priority directions for the development of the relevant sector of the economy; internal and external policies of the organization; profile, specialization and features of the organizational and managerial structure of the organization; structure and equipment of a modern office; principles of representation in government bodies, local governments, third-party organizations; principles and methods of management; organization of office work, public relations, media; fundamentals of ethics and aesthetics; business communication procedures; the procedure for systematizing accounting and maintaining documentation using modern information technologies; fundamentals of economics, labor organization and management; basics of labor legislation; rules and regulations of labor protection and fire safety.

Qualification requirements. Higher education without any work experience requirements.

07/14/2006

Irina Novikova, chief economist of the regulatory department

and labor standards of the Ministry of Labor and Social Protection

The Republic of Belarus

Magazine “Chief Accountant. GB" No. 27, 2006

General provisions

1.1. A specialist in housing subsidies and certificates is hired and dismissed from work by order.

1.2. A person with a higher professional education is appointed to the position of specialist in housing subsidies and certificates, without any work experience requirements.

1.3. The Housing Grants and Certificates Specialist is classified as a specialist and reports directly to .

1.4. A specialist in housing subsidies and certificates in his activities is guided by the Constitution of the Russian Federation, federal laws, other regulatory legal acts of the Russian Federation, orders and instructions of the head of the organization.

Job responsibilities

Job responsibilities of the Housing Grants and Certificates Specialist include:

3.1. Informing the population on the provision of housing subsidies and subsidies for housing and utilities.

3.2. Reception of documents from the population necessary for the provision of housing subsidies.

3.3. Accrual of housing subsidies in accordance with the Rules for the provision of subsidies for the payment of housing and utilities, approved by Decree of the Government of the Russian Federation of December 14, 2005 N 761 “On the provision of subsidies for the payment of housing and utilities.”

3.4. Formation of personal files of citizens who applied for housing subsidies and subsidies to pay for housing and utilities.

3.5. Ensuring the safety of documents within established periods.

3.6. Monthly and quarterly summing up of the accrual of housing subsidies, generation of reporting data.

3.7. Submission of reporting data in the prescribed manner in .

3.8. Formation of a register of citizens receiving housing subsidies.

3.9. Improving the form of service to citizens and labor organization using office equipment.

3.10. Interaction with other organizations regarding the exchange of information necessary for the work of the housing subsidies department.

3.11. Making proposals on the provision of housing subsidies to.

Rights

A specialist in housing subsidies and certificates has the right to:

4.1. For all social guarantees provided for by law.

4.2. Get acquainted with draft decisions of the organization’s management relating to its activities.

4.3. Submit proposals for improvement of work related to the responsibilities provided for in these instructions for consideration by management.

4.4. Within your competence, inform your immediate supervisor about all shortcomings identified in the process of activity and make proposals for their elimination.

4.5. Receive from structural units and specialists information and documents necessary to perform his job duties.

4.6. Sign and endorse documents within your competence.

4.7. Involve specialists from all (individual) structural divisions of the organization in solving the tasks assigned to it (if this is provided for by the regulations on structural divisions, if not, with the permission of the head of the organization).

4.8. Require the management of the organization to provide assistance in the performance of their official duties and rights.

4.9. Improve your professional qualifications.

4.10. Other rights provided for by labor legislation.

Mandatory rights of a housing and communal services accountant

The rights of a housing and communal services accountant must be reflected in the job description. Let's turn to the following example from the job description in order to study the list of possible rights at a separate enterprise.

The housing and communal services accountant has the right to submit proposals for consideration by the company's management to optimize work within the accounting department or other departments; interact with other employees, incl. higher in position, to obtain information necessary for the performance of official duties; represent the interests of the accounting department in interaction with other structural divisions of this organization.

Responsibility

The housing subsidies and certificates specialist is responsible for:

5.1. For failure to perform or improper performance of their job duties provided for in this job description - within the limits determined by the current labor legislation of the Russian Federation;

5.2. For causing material damage to the employer - within the limits determined by the current labor and civil legislation of the Russian Federation;

5.3. For offenses committed in the course of carrying out their activities - within the limits determined by the current administrative, criminal, and civil legislation of the Russian Federation.

The job description has been developed in accordance with.

Job description

Every employee should have such a document, and an accountant should certainly have one. Both sides need this.

The accountant himself will know exactly what duties he is charged with, what range of actions and powers they are outlined, and the employer, represented by the chairman, will be sure what functions he has entrusted to this important person, privy to the main secrets and admitted to the holy of holies - financial documents, accounts companies.

This paper is approved by the chairman of the board, with a date of approval, and it contains the following sections:

• general provisions;
• description of responsibilities (required knowledge and skills are also listed here);
• responsibilities towards residents;
• rights;
• responsibility;
• final provisions.

The last paragraph below must have signature indicating that he has read this document.

There may be a need to adjust the job description - for example, to expand the functions for a given position, then you need to draw up a document calling it “Addition to the job description”, again approved by the head of the board specifying the date.

How to develop job descriptions for specialists in the housing and communal services sector?

2.2. The executive director must know: – legislative and regulatory acts regulating the production, economic and financial-economic activities of the organization, decisions of federal, regional and local government authorities and management, defining priority directions for the development of the economy and the organization; – basics of labor, economic, tax, legal, environmental legislation; – prospects for technical, economic and social development of the industry and organization; – scientific and technical achievements and best practices in the field of the organization’s activities; – profile, specialization and features of the organization’s structure; – material and technical capabilities and human resources of the organization; – production technologies of the organization; – economic and financial management of the organization; – the procedure for drawing up and agreeing on business plans

Job Description for Services Accountant

In particular, this is the right to advanced training, to assistance from management in fulfilling obligations, to increased salaries, improved working conditions, etc.

d. Prepares data on the relevant area of ​​accounting for reporting, monitors the safety of accounting documents, draws them up in accordance with the established procedure for transfer to the archive. 2.10. Performs work on the formation, maintenance and storage of a database of accounting information, makes changes to reference and regulatory information used in data processing.

Responsibilities and rights

responsibilities at this job:

• calculation of payments for apartments and non-residential premises owned by citizens who have joined the partnership (rent, fees for the use of electricity, gas, water, sewage, as well as contributions to the fund of the co-owners’ society), plus the issuance of payment books;
• Maintaining primary accounting and removing material assets from it;
• calculating salaries for full-time and freelance employees;
• tracking and recording the receipt of funds into the partnership’s accounts;
• making payments for settlements with energy suppliers and contractors;
• maintaining records of the receipt and expenditure of material resources within the approved budget;
• preparation and submission of 2-NDFL and USN declarations, Form 4-FSS reports, RSV-1, annual report, report on the number of community members, etc.;
• payment of taxes, contributions to the pension fund, etc.;
• issuing, at the request of members of the partnership, financial information of interest to them, etc.

In addition, there is also the so-called “turnover” - citizens constantly come to the reception with a request to double-check their utility bill, issue a certificate, register or deregister, etc.

In the absence of a personnel officer, you will also have to draw up orders for the hiring and dismissal of employees, for vacations, as well as keep entries in work books, and participate in the drawing up of employment contracts.

One should not discount another voluminous work that requires attention and diligence - on the Internet, in users’ personal accounts, updating information about debts, making timely posting of payments made by residents.

But rights , and this is what they are:

• sign documents or endorse them (within their competence);
• represent the partnership on financial matters in relations with service providers and contractors;
• track and analyze cash flows;
• collect debts;
• control the availability of material assets by conducting inventories;
• resist irrational or criminal spending of money and material resources;
• monitor the legality of the organization's policies;
• demand from governing bodies to find opportunities to improve their professional level by attending seminars, workshops, etc.

One way or another, all the rights and responsibilities of this employee are related to compliance with the law, financial discipline and careful attitude to the funds of his enterprise.

You can learn about the rights and responsibilities of the chairman, as well as members of the board and founders to residents from our articles.

Job responsibilities of an HOA accountant

In order to competently perform his job duties, an employee, naturally, must have a large theoretical and practical knowledge base.

An accountant in an HOA will perform his duties competently and efficiently if he knows: the regulatory and legislative acts of the Russian Federation in the field of conducting HOA activities and its accounting; a list of primary documentation from counterparties and the rules for posting it in the accounting program; rules and nuances of calculating wages to employees, as well as calculating insurance premiums from them; rules for calculating utility bills in accordance with the current legislation of the Russian Federation and methods for generating primary documentation for them; deadlines for transferring taxes and contributions, as well as reporting; features of the functioning of a non-profit partnership related to the provision of services in the housing and communal services sector;

lic-r.ru

An applicant for a vacant position must have worked in the industry for at least 2 years.

The work of the chief specialist includes performing tasks assigned to the department in which he works.

• Solve the tasks assigned to him by higher management.
• The employee must report to his supervisor on the results of his professional activities and carry out the orders of the head of the department within the established time frame.

Attention Accountant Instructions I. A person is appointed to the position of: - accountant, a person with secondary vocational (economic) education without requirements for work experience or special training according to the established program and work experience in accounting and control of at least 3 years; - accountant of category II - a person with a higher professional (economic)

What information is contained in the job description?

The job description contains all the information about the requirements for an accountant, his duties, rights and responsibilities that he bears. General information about the employee in this document is as follows:

• Only a person with an appropriate higher education can apply for the position of accountant;
• For official appointment to the position of accountant, minutes of the HOA board meeting are required.

This paper contains the following sections:

1. general provisions;
2. main functions;
3. what an accountant should know and observe;
4. responsibilities;
5. rights;
6. responsibility;
7. final position.

At the very end of the document there is a field for the accountant’s signature, which confirms familiarization with the job description.

We do not recommend completing the documents yourself. Save time - contact our lawyers by phone:

8 (800) 302-76-94

If there is a need to make adjustments to the document, an “Addendum to the Job Description” is drawn up.

Accountant job description

Develops a working chart of accounts, forms of primary documents used for registration of business transactions for which standard forms are not provided, as well as forms of documents for internal accounting reporting, participates in determining the content of basic techniques and methods of accounting and technology for processing accounting information.

How rent is calculated and bookkeeping is done in a housing and communal services management company: features of accounting and reporting

The main competencies of an accounting employee in housing and communal services usually include:

1. In a large organization - management skills.
2. Knowledge of a foreign language at least at a basic level.
3. Resourcefulness.
4. Professional training of an accountant.
5. PC proficiency at least at the user level.
6. Team communication skills.

An employee partially acquires or develops these skills during the course of work; only an ideal employee can fully possess them.

“1C: Calculation of rent and accounting for housing and communal services” - meets all the basic requirements of various enterprises in the housing and communal services sector, such as:

General features of the job description for a housing and communal services accountant

A job description is a local regulatory act that is drawn up by the managers of a particular company. When drawing up, it is necessary to rely on current legislation, taking into account the specifics of the position of housing and communal services accountant within the organization. Let's look at the following table and try to highlight the main features of the job description that both the employee and the employer must know:

The job description of a housing and communal services accountant is different for each enterprise. However, the main concepts of the document have something in common and are somewhat similar to each other, since they are drawn up in accordance with the same current legislation.

dom.gosuslugi.ru – GIS housing and communal services

It makes it possible to make the process of calculating charges for services and keeping records partially automatic. This software product is suitable for many organizations involved in the housing and communal services sector.

Due to the fact that the application is created on the basis of 1C, to use it the user will only need the ability to work in this system. What postings are used in the simplified tax system?

In order to calculate and pay taxes according to the simplified tax system, in the 1C system you need to use only two transactions:

1. Kt 68 - reflects information on the calculation of income tax;
2. Dt 99 - contains the amount of tax already accrued.

General accounting rules. accounting in housing and communal services The law does not provide for separate rules for maintaining accounting in the field of housing and communal services.

Management companies develop accounting options on their own and approve them in the organization’s accounting policies.