ORDER OF THE MINISTER OF LABOUR AND SOCIAL PROTECTION OF THE POPULATION OF THE REPUBLIC OF KAZAKHSTAN

of May 30, 2003 No. 119-p

About approval of qualification characteristics of separate positions of specialists of public institutions and state companies, general for all fields of activity

For the purpose of ensuring uniformity of the public institutions shown to workers, not being government employees, and employees of the state companies, qualification requirements

I ORDER:

Approve the enclosed Qualification characteristics of separate positions of specialists of public institutions and state companies, general for all fields of activity.

Approved by the order of the Minister of Labour and Social Protection of the population of the Republic of Kazakhstan of May 30, 2003 No. 119-p

Qualification characteristics of separate positions of specialists of public institutions and state companies, general for all fields of activity

Accountant

Job responsibilities. Performs work on conducting financial accounting of property, obligations and economic activities (fixed asset accounting, inventory items, production costs, sales of products, results of economic financial activities, settlings with suppliers and customers, and also for the provided services, etc.). Observes financial discipline and rational use of resources. Exercises acceptance and control of primary documentation on the respective sites of financial accounting and prepares them for calculating processing. Reflects in accounts of financial accounting of transaction, connected with movement of fixed assets, inventory items and money. Constitutes reporting calculations of product cost (works, services), reveals sources of formation of losses and unproductive costs, prepares offers on their prevention. Makes charge and transfer of tax and other obligatory payments in the budget, pension assignments and other payments according to the legislation, funds for financing of capital investments, the salary of workers. Provides heads, creditors, investors, auditors and other users of accounting records with comparable and reliable accounting information in the corresponding directions (sites) of accounting. Develops the working chart of accounts (funding plan of budget programs), the forms of source documents applied to registration of economic activities on which standard forms, and also document forms for internal accounting records are not provided participates in determination of content of the main acceptances and methods of accounting and technology of processing of accounting information. Participates in carrying out the economic analysis of economic financial activities of the organization for accounting data and the reporting for the purpose of identification of intraeconomic reserves, implementation of regime of economy and actions for document flow enhancement, in development and deployment of progressive forms and accounting methods on the basis of application of modern computer aids, in carrying out inventory counts of money and inventory items. Prepares data on the respective sites of financial accounting for creation of the reporting, watches safety of accounting documents, draws up them according to established procedure for transfer to archive. Performs works on forming, maintaining and storage of the database of accounting information, makes changes to the reference and normative information used in case of data processing. Participates in the formulation of economic problem definition or their separate stages solved by means of computer facilities determines possibility of use of ready projects, algorithms, packets of the application programs allowing to create economically reasonable systems of processing of economic information.

Shall know: legislative and other regulatory legal acts of the Republic of Kazakhstan, methodical materials on the organization of financial accounting of property, obligations and economic activities and creation of the reporting; forms and accounting methods in the organization; plan and correspondence of accounts; organization of document flow for sites of financial accounting; procedure for documentary registration and reflection on accounts accounting accounting of transactions, linked with movement of fixed assets, inventory items and money; methods of the economic analysis of economic financial activities of the organization; service regulations of computer facilities; economy, labor organization and managements; managing methods; bases of the legislation on work of the Republic of Kazakhstan; rules and regulations of labor protection.

Requirements to qualification:

Specialist of the highest level of qualification:

the highest category: the higher professional (financial and economic) education and length of service as the accountant of the first category at least 3 years or length of service in at least 5 years.

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