The responsibility and scope of work assigned to the chief accountant is quite tangible. This employee can be safely called the director's right hand. That is why it is necessary to periodically check the competence and professionalism of the accountant.
Instructions
Step 1
The most effective and reliable way to check the quality of the chief accountant's work and the entire enterprise can be considered an audit. However, an audit is a very expensive undertaking that not every organization can afford. Of course, if you are the head of a large enterprise and consider such expenses to be justified, then call auditors and they will check your accounting department. Most likely, based on the results of the analysis, you will understand how well the personnel issue is adjusted in your company.
Step 2
If the audit, in your opinion, is too expensive, try to check the chief accountant yourself. Even if you are far from accounting, there are documents that contain information that you, as a manager, probably know.
Step 3
Take a report on settlements with counterparties. This is a document that clearly demonstrates what you owe your suppliers and what your customers owe you. Most likely, you know such information no worse than the chief accountant. Therefore, you can easily check the accuracy of accounting documents.
Step 4
Ask the accountant for a report on stock balances and primary documents on the basis of which this balance sheet item is taken into account. Calculate the amounts shown on receipts and shipping documents. This will give you some idea about the organization of warehouse accounting and the timeliness of filling out the documents by the accountant.
Step 5
Check out the fixed asset inventory report. Everything you use to run your business: computers, furniture, software, additional buildings, production halls. Undoubtedly, you know about everything that is in your property, and you are unlikely to be able to deceive you in this matter.
