How to take matters from the chief accountant
First you need to get information about who will transfer the documents. There are cases when the chief accountant is already absent from the workplace, then everything should be taken from the head or deputythe mainaccountant . In the absence of a previously working employee, you have the right not to sign an act of acceptance-transfer. It is made in an arbitrary form.
After that, the head of the enterprise must issue an order appointing a newthe mainaccountant. The order should also specify the time from which you will begin the dutiesthe mainaccountant. for example, you will have the right to sign, etc.
Also you need to read the data on the computer, compare some of them with paper carriers, for example, with a sales book. After that, specify 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.
An excellent solution would be if, before the chief accountant resigned, an audit was carried out, but, as a rule, managers are not in a hurry to conduct 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.
Dutiesthe mainaccountant - Maintain management, tax and accounting records, submit accounts. It follows from this that only documents that are the responsibilitythe mainaccountant. Of course, you can get acquainted with 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.