To date, the current legislation does not regulate the process of transferring cases to a new chief accountant. In theory, a leaving employee is not at all obliged to hand over cases to a successor. But in practice, with the arrival of a new chief accountant, the former employee usually transfers all cases.
It is necessary
- - local act;
- - accounting and tax documents;
- - act on the transfer of documentation;
- - list of duties of the chief accountant.
Instructions
Step 1
Complete all the cases that were conducted under your direction. Create a balance sheet, accounting and tax reporting. Prepare registration logs: bank checkbooks, purchases and sales of valuable goods, powers of attorney, invoices, cash registers, cash book, and so on. File all documents into one folder according to a special nomenclature that was created at the enterprise.
Step 2
Issue a local handover act. It is drawn up in the form of an order of the head, issued upon the dismissal of the chief accountant. In the act, indicate the duties of the chief accountant, the terms of acceptance and transfer of cases, indicate the name of the person to whom you are transferring cases.
Step 3
Take an inventory of assets and make a list of obligations for the chief accountant.
Step 4
Check the status of reporting and accounting, availability of all tax and accounting documents.
Step 5
Conduct a personal transfer of primary documentation, tax and accounting registers, reports and valuables. At the same time, draw up an inventory of all valuable property and documentation, which was registered with the chief accountant.
Step 6
Draw up an act of transfer of cases and an inventory of the transferred responsibilities. The deed of transfer of affairs must be signed by the chief accountant who resigns and his successor.
