When changing a specialist who bears financial responsibility, it is advisable to transfer cases. This is formalized by the relevant act, as well as by the inventory carried out in the company. Further, the procedure for receiving and transmitting documentation for the chief accountant, whose position is the main one for the company, is considered.
Necessary
- - the form of the act of acceptance and transfer of cases;
- - notification form;
- - form of the inventory act;
- - acts of settlements with counterparties;
- - order on the appointment of the chief accountant;
- - documents of the enterprise.
Instructions
Step 1
The chief accountant is responsible for accounting, tax and statistical reporting. When changing an official, be sure to draw up an act of acceptance and transfer of cases. Although such a procedure is not provided for by the legislation, it is not the responsibility of the company, it is advisable to draw up this document so that in the future the newly hired specialist does not have problems with the tax authorities, funds of the Russian Federation and counterparties.
Step 2
The act is drawn up in any form. Give the document a number, date. In the substantive part of the act, list the list of documents, which includes tax, accounting, statistical reporting. It is advisable to include folders for the previous and current year in the list of documentation.
Step 3
If the company is small, there is not much documentation, list the names, reporting dates. When the company is large, the act can list the numbers of the folders stored in the company's archives.
Step 4
Familiarize the resigning and accepted chief accountant with this act. Certify the document with the signatures of the old and new employees. Enter their personal information.
Step 5
Take inventory. To do this, draw up acts of reconciliation of settlements with buyers, suppliers, funds of the Russian Federation and the tax service. If errors are found, be sure to notify the director of the enterprise. Eliminate the bugs.
Step 6
Familiarize the new chief accountant with the constituent documents of the organization, as well as with its accounting policies, approved by the head when the company was founded.
Step 7
Notify the tax authority where your company is registered about the change of the chief accountant. Draw up the document in any form. Indicate in the notification the passport details of the new specialist, his TIN, SNILS. Attach to the document the order on the appointment of the employee to this position.
