How to take the case of chief accountant
First, you need to get the information who will transmit the documents. There are times when chief accountant is absent from the workplace, then take all will have the head or Deputy mainaccountant . In the absence of the previously employed employee, you have the right not to sign the act of transfer and acceptance. It is made in any form.
After that, the head of the enterprise has to issue the order on appointment of the new mainaccountant. The order should also specify which time you proceed to the duties mainaccountant. for example, you have the right signatures and so on.
You also need to see the data in the computer to compare some of them with paper media, for example, with the book sales. Then ask what data you need to make.
Sometimes what happens is that the computer database has some data, and on paper are quite different. The balance is made up with the "ceiling". In this case, all this should be discussed with the Manager, because restoring the database is very time consuming and expensive process. Maybe your Manager will agree to pay you a premium for it? In any case, about possible problems with the tax warn it is necessary, otherwise all the "bumps" can fly at you.
A great solution would be if before the chief accountant resigned – passed the audit, but as a rule, managers are not in a hurry to spend it.
The document, which is used in transfer cases is an act of acceptance-transmission. In it are recorded all the names of documents, number of folders, ledgers, journals, as the database in the computer and other.
If the campaign is big and has a staff of accountants, it is impractical to transmit all the documents, for example, if there is an accountant who deals only with salaries, and documentation for the payment should not pass.
Responsibilities mainaccountant – keep management, tax and accounting records, to file statements. From this it follows that it is only necessary to transmit those documents that are the responsibility mainaccountant. Of course, you can find other documents, so to speak, for your own peace of mind.
Also, be sure to familiarize yourself with the conduct of the monetary base, and that is to check the data to ensure availability and view the status of checkbook, and Bank account. In addition to the accountants act of acceptance-transfer of documents on cash transactions must be signed by the cashier.
You need to make all the documents for the last 5 years. In that case, if your organization has not conducted a field audit within 3 years, you need to very carefully check the documents for this period. In case of errors, correct them, if necessary, provide a revised Declaration. But all of it is done by notifying the head of the organization about the situation.