/ / Accounting structure: description and characteristics

Accounting structure: description and description

Бухгалтерский отдел представляет собой в sufficiently independent division of any modern company. It may consist of links for various purposes, each of which is designed to perform strictly designated functions. The purpose of such systematization is to ensure effective economic activity of organizations. Traditionally, the entire structure of the accounting department is under the control of the chief accountant.

Accounting structure

Under his command, employees of the materialand clearing departments, workers of production calculation and general division, and also groups of the accounting of finished goods and currency transactions. This is the most common accounting structure.

The scheme of each such department can be of one of three types: linear, vertical and combined. Consider each one of them.

Accounting structure scheme

Linear

This structure is characteristic oforganizations with a small number of full-time employees. In this case, the number of employees of the above department does not exceed ten people. This structure of accounting is subject to one basic principle: all employees of the department report to the chief accountant.

Vertical

A distinctive feature of such a system canconsider the creation of one or more intermediate links. The structure of accounting of this kind implies the presence of sectors, departments, bureaus and groups that are under the authority of the chief accountant. With such a system, the organization of his orders are transferred to senior employees, who, in turn, convey them to each specific artist. The vertical structure of accounting can be used in large enterprises, as well as in most medium-sized organizations.

Combined

Accounting department structure

The use of systems of this kind allowsdesignate individual units that are considered responsible for a particular closed complex of works. Graphically, such an accounting structure can be depicted as a combination of the first and second types, which were described earlier. It should also be noted a distinctive characteristic feature - this type of organization of the production process is found exclusively in large enterprises with a significant staff.

Important point

It should also describe the possibility ofspecial structural unit, called the accounting department. As soon as the organization’s documentation records the fact that there are two or more accountants, it is necessary to issue the relevant instructions for appointing one of them to the position of chief accountant, as well as establishing a structure that will be one of the above types. Over time, the chosen system of organization of the production process may change and expand, but the initial appearance of the structural unit under consideration remains approximately the same for each modern company.