How to evaluate the work of an accountant
Your accountant is simply obliged to maintain accounting records. You check whether data is true. If there will arise any discrepancies, it is evidence of the presence of those or other problems in your accounts or in the company.
Quarterly, before signing the balance sheet and statement of profit and loss, carefully review these documents. You have to understand the value of the amounts that are reflected there. If something becomes unclear to you, always to the aid can come online. Also be persistent in their questions to the accountant. Let your financier gives explanations for each strange figure reflected in the report.
Ask youraccountant provide you with the information for the inventory of settlements with counterparties, on inventory balances in the warehouse, inventory of fixed assets. It's better if these documents will provide you at the time when the accounting Department is going to charge zoologii and prepares official statements.
Check these reports with the real situation. Correct the errors found with the accountant and only then give permission for the calculation of taxes and balance sheet.
Check these reports every quarter. This does not show a complete picture of the work of your accounting, but will help prevent unnecessary consequences in fairly simple things.
Ask youraccountant do for you a trial balance. This statement must contain details on the sub-accounts and subconto. Let the accountant explain in detail the meaning of each line. To check the document you have more details to delve into the books. But for the preservation and prosperity of your business is not the biggest victim and a waste of time.
If, when checking all reports, you find errors that were not eliminated by the accountant on time, find out the reason for such an oversight. If an accountant can not cope with their duties, then it should be replaced.