Who reports to the chief accountant in the organization. Chief Accountant and Chief Financial Officer: Effective Job Combination
Yu.A. Inozemtseva, expert on accounting and taxation
What and to whom is the chief accountant responsible
How the responsibilities of the chief accountant have changed in connection with the entry into force of the new Law on Accounting
In the old Law on Accounting, a separate article was devoted to the chief accountant. It stated that the chief accountant is responsible for the formation of accounting policies, accounting, the timely presentation of reliable accounting. Moreover, he still had to ensure compliance of business operations with the legislation of the Russian Federation and control the movement of property. The new Law on Accounting only says that accounting is entrusted to the chief accountant and (hereinafter - Law No. 402-FZ). We are not talking about any responsibility of the chief accountant. But does this mean that now the chief accountant is not responsible for anything at all?
What should the chief accountant do
The fact that the new Law on Accounting does not say anything about the responsibility of the chief accountant is unusual and seems strange. However, this is understandable. The state protects the rights of users of financial statements to receive high-quality financial information and therefore requires the organization to prepare annual financial statements in accordance with certain rules section 2, Art. 13 of the Law No. 402-FZ. Who exactly is reporting in the organization is its internal affair. The law only says that the organization is obliged to assign the responsibility of conducting accounting to the chief accountant or other official about section 3, Art. 7 of the Law of December 6, 2011 No. 402-ФЗ (hereinafter - the Law No. 402-ФЗ). Since the relationship between the organization and the chief accountant (like any other employee) does not fall within the scope of the Law on Accounting, they are regulated by labor law. So, the responsibilities of the chief accountant are determined solely by the employment contract.
As a rule, in small organizations the chief accountant is the only financial employee. Therefore, his responsibilities include not only accounting, but also the formation of accounting policies and reporting. However, it is possible to assign these duties to the chief accountant only with an employment contract.
At the same time, in large organizations with extensive financial services, the chief accountant may be solely responsible for entering these primary documents into the accounting program. It is not necessary that the chief accountant is responsible for the formation of accounting policies. For example, an organization draws up reports not only according to Russian Accounting Standards (RAS), but also according to IFRS, and international reporting is not done by accounting, but by the IFRS department. And if an organization draws up accounting policies under RAS in such a way that the IFRS department has to make less transformational adjustments, then responsibility for the formation of accounting policies can be assigned to the head of the financial department (if this department includes both accounting and the IFRS department). In this case, it is entirely logical that responsibility for the preparation of reliable financial statements, including those in accordance with RAS, be assigned to the financial director. After all, it is he who makes decisions that affect reporting, and the chief accountant only executes them.
To make it clearer, we give an example. According to accounting policies under RAS, an entity depreciates an asset. When testing an object (hotel building), signs of impairment were established - the estimated net cash flow for the estimated period of operation of the object was negative. The financial director, having received this information, established that the hotel building and the land plot on which it was built were taken into account as a single OS object. At the same time, the analysis and evaluation department reported that the market value of the land plot is much higher than its book value. The CFO made the decision: to recognize the land in the statements at market value, and write off the hotel building for impairment losses. Bookkeeping made entries in the accounting program. Obviously, the responsibility for the preparation of financial statements in this situation lies with the financial director, and not the chief accountant.
EXPERIENCE EXCHANGE
General Director of the Audit Firm Vector Development
“By virtue of Art. 21 of Law No. 402-FZ, accounting is regulated not only by this Law, but also by a system of standards. Prior to the approval of federal and industry accounting standards, old PBUs are in effect. The adoption of the new Law does not imply a refusal to fulfill their requirements. Therefore, for any chief accountant, such rules as mandatory compilation and submission of an accounting policy to the project manager for approval are still valid. section 4, PBU 1/2008, accounting and reporting clause 7 of the Regulation, approved. By the order of the Ministry of Finance of 07.29.98 No. 34n (hereinafter - Regulation No. 34n). Finally, there is such a document as the job description, which defines the functions, rights and obligations of the chief accountant, and there is also no reason to ignore it after January 1, 2013. In particular, the duties of the chief accountant are detailed in the Qualification Directory of the positions of managers, specialists and other employees x approved Decree of the Ministry of Labor of 08.21.98 No. 37. Thus, the beginning of the new Law does not affect the list of mandatory functions of the chief accountant. It is another matter if, after January 1, the organization itself begins to change this functionality - to redistribute it between individual posts and units. Then, the relevant changes will take precedence (for example, that the chief accountant is responsible for accounting policies and reporting, and another person or persons for accounting and the formation of accounting registers). ”
Often, chief accountants are interested in the question of what documents they should sign. In most cases, this should follow from the employment contract of the chief accountant. For example, he will have to sign tax returns if such an obligation is enshrined in his employment contract and the head authorizes him to do so section 5, Art. 80 Tax Code.
However, the obligation to sign accounting reports is not so obvious. The new Law on Accounting does not regulate this issue. Information of the Ministry of Finance No. PZ-10/2012. It is only said that the statements are considered to be drawn up after signing by their manager section 8, Art. 13 of the Law No. 402-FZ. In this case, before the adoption of federal standards in accordance with the new Law on accounting, the rules of accounting and reporting established by PBU clause 1, Article 30 of Law No. 402-FZ. According to the current PBU 4/99 “Organization's financial statements” and the Accounting Regulations, the chief accountant must sign p. 17 of PBU 4/99; Clause 38 of Regulation No. 34n. So it turns out that for now the chief accountant must sign the accounting statements. Although this does not mean that he is automatically responsible for its accuracy, if under an employment contract he is not the person responsible for its preparation. And in case of disagreement with the head about the quality of reporting (for example, after an audit), the chief accountant will be able to say that he is not responsible for the accuracy of the reports, referring to the employment contract. However, most likely, the new reporting standard will not require the signature of the chief accountant. By the way, reporting under IFRS is usually not signed at all. However, as a rule, an opinion signed by the auditor is attached to it.
CONCLUSION
So, until January 1, 2013, the chief accountant, by virtue of the Law on Accounting, was responsible for the formation of accounting policies, accounting, the preparation of reliable accounting, the compliance of the organization's business operations with the legislation of the Russian Federation and control over the movement of property.
And after January 1, 2013, the chief accountant, like any other employee, is only responsible for the performance of the duties that are prescribed in his employment contract and are detailed in the job description.
At the same time, a slightly different interpretation of the norms of the new Law on Accounting is possible.
EXPERIENCE EXCHANGE
Chief Methodologist, Energy Consulting Group
“It seems that in accordance with the new Law on accounting, nothing has changed in the question of responsibility of the chief accountant and he is still, as it was established in paragraph 2 of Art. 7 of the Law No. 129-ФЗ, is responsible for the formation of accounting policies, accounting, timely submission of full and reliable financial statements. This “from the opposite” follows from the fact that Law No. 402-ФЗ contains a closed list of situations in which the manager is solely responsible for the data reflected in the accounting registers and the reliability of the financial statements. This is when, in the event of a disagreement regarding the accounting between the head and the chief accountant, the second acts by written order of the first. So, outside of this situation, they are at least both responsible for the state of accounting and the reliability of reporting. For if the chief accountant had never answered for anything, there would have been no need to single out cases when he is not responsible. ”
In small organizations, the chief accountant often deals not only with accounting, but also with tax accounting and the calculation of compulsory insurance contributions to extrabudgetary funds. If the manager wants to entrust to the chief accountant all the responsibilities associated with the calculations with the budget, then the wording of the employment contract may look like this.
3.2. Employee Responsibilities:
Conducting accounting and preparation of financial statements in the manner and terms established by the legislation of the Russian Federation;
Calculation of taxes (advance payments on taxes), preparation and submission of tax reports of the organization to the tax authorities in the manner and terms established by the legislation of the Russian Federation;
Calculation of compulsory insurance premiums (advance payments on contributions);
Preparation and submission to extrabudgetary funds of reports on compulsory insurance contributions in the manner and terms established by the legislation of the Russian Federation;
Timely preparation of payment orders for the transfer of taxes (advance payments of taxes), compulsory insurance contributions to extra-budgetary funds;
Preparation and timely submission of documents at the request of tax authorities and extrabudgetary funds.
If such duties are not assigned to the chief accountant, then he may not be engaged in this and will not bear disciplinary, material or administrative responsibility for the improper performance of these duties. Please note: the obligations of the employee are determined precisely by the employment contract. Such a document as a job description can only specify them, but not expand them.
Responsibility of the chief accountant to the employer
If the chief accountant does not perform his job duties properly, the Labor Code of the Russian Federation allows the manager to take certain measures of influence against the negligent employee.
Disciplinary responsibility
Like any other employee, the chief accountant can be punished for failure to perform or improper performance through his fault of the duties assigned to him by the employment contract. There are only three types of disciplinary sanctions: reprimand, reprimand, dismissal art. 192 of the Labor Code of the Russian Federation. When imposing a penalty, the severity of the offense must be taken into account.
If the chief accountant does not agree with the recovery, he can appeal it to the court. And often it’s not easy for an employer to prove his case.
First, a disciplinary sanction can be imposed only if the chief accountant he failed to fulfill the obligation enshrined in his employment contract and job description. If the chief accountant did not fulfill (or did not meet the deadline) the director’s order, which is not his direct responsibility, then the court will not only cancel the disciplinary sanction, but will also oblige the organization to compensate for the moral damage inflicted on the chief accountant caused by an unreasonable penalty m art. 60 Labor Code of the Russian Federation; Determination of the Moscow City Court dated December 17, 2010 No. 33-39351.
Secondly, it is necessary to prove not only the fact of violation, but also that it happened through fault employee. If the employer fails to prove the guilt, the court finds the disciplinary action illegal Appeal determination of the Yaroslavl regional court dated 10.07.2012 No. 33-3290 / 2012. For example, the court canceled the reprimand announced to the chief accountant for the incorrect calculation of insurance premiums, as it turned out that the employer did not provide him with either an accounting program, reference legal systems, or Internet access. Therefore, the chief accountant simply did not have the opportunity to learn about changes in legislation in a timely manner Cassation determination of the Murmansk regional court dated 01.02.2012 No. 33-270.
Thirdly, you need to be in time to punish the guilty chief accountant within 6 months from the date of the misconduct. So, the court recognized that the employer has reason to reprimand the chief accountant, who did not submit the tax calculation for advance payments of land tax in due time. But canceled the penalty due to the omission of a 6-month period a The definition of the Armed Forces of the Chuvash Republic of November 28, 2011 No. 33-4251-11; Cassation determination of the Armed Forces of the Karachay-Cherkess Republic of 08.09.2010 No. 33-579 / 10.
The chief accountant can be punished not only for non-performance or improper performance of their duties. He may be fired for making an unreasonable decision that entailed a violation of the safety of property, its unlawful use or other damage to the property of the organization and section 9, Art. 81 of the Labor Code of the Russian Federation. Of course, if, under an employment contract, the chief accountant is only responsible for accounting and reporting, he does not take any decisions related to the property of the organization, and it is impossible to dismiss him on this basis.
If, despite the fact that your employment contract does not stipulate the obligation to settle accounts with suppliers, you still do so, then make sure that the supplier’s documents contain the Pay Director’s visa. So, once the chief accountant was fired for the fact that without the permission of the director he transferred money to pay the invoice issued by the counterparty for servicing the accounting program Appeal determination of the Armed Forces of the Chuvash Republic of 08/01/2012 No. 33-2491-12. And in another case, because he gave the order not to return the money to the cashier, as a result of which they were stolen Definition of the Armed Forces of the Kabardino-Balkarian Republic of 08/01/2012 No. 4g-191/2011.
Material liability
In addition to disciplinary action, the employer can punish the chief accountant with a ruble. If in the employment contract with the chief accountant there are no conditions for full liability, then from it, like from any other employee, you can recover damage in an amount not exceeding his average monthly earnings articles 238, 241 of the Labor Code of the Russian Federation.
If, however, a provision on full liability is included in the employment contract, the chief accountant is obliged to compensate the direct actual damage incurred by him to the employer in full h. 2 tbsp. 243 of the Labor Code of the Russian Federation; Clause 10 of the Resolution of the Plenum of the Armed Forces of November 16, 2006 No. 52. We are talking about situations where the chief accountant did not fulfill his duties and it was as a result of this that the employer suffered damage. Moreover, the damage can be claimed in court even after the dismissal of the chief accountant (within 1 year from the date of discovery of the damage) art. 392 of the Labor Code of the Russian Federation. For example, the court recovered from the former chief accountant the damage caused by him in the form of fines paid by the employer to the FIU for the late submission of information Cassation determination of the Kostroma regional court of September 12, 2011 No. 33-1423.
To conclude separate full liability agreement with the chief accountant Government Decision of November 14, 2002 No. 823; Resolution of the Ministry of Labor of December 31, 2002 No. 85. Even if it is concluded, the court may release the employee from the obligation to compensate for the damage caused b section 4, Section “Judicial practice in civil cases” of the Review of legislation and judicial practice of the Armed Forces for the IV quarter of 2009, approved. By the Decree of the Presidium of the Sun dated 10.03.2010 (hereinafter - the Legislation Overview).
We emphasize that the condition of full liability in an employment contract works specifically for the main accountants. With senior It’s not possible for the accountant to recover in full the damage caused to the employer (for example, in the form of tax fines and penalties that the employer had to pay due to the failure of the senior accountant to fulfill his duties), despite the existence of a full liability agreement in the employment contract and The determination of the Perm Regional Court of 01.23.2012 No. 33-174.
If the chief accountant does not agree to indemnify voluntarily, the employer may try to recover the money through the court. For this, the employer must be prepared to prove to the court that:
- direct actual damage was caused to him (property decreased or his condition worsened);
- the damage was caused precisely as a result of actions (inaction) of the chief accountant.
Judging by judicial practice, employers rarely succeed prove the damage.
For example, the Volgograd Regional Court did not support the employer, who tried to recover from the chief accountant the amount of wages accrued and paid to employees for several years due to the fact that the salary primary was not signed by the director. The court indicated that the chief accountant had not caused any damage to the employer, because the salary had been paid on The cassation determination of the Volgograd Regional Court of 01.02.2012 No. 33-1087 / 2012; Section 4, Section “Judicial Practice in Civil Cases” Legislation Review.
Unlucky and the employer from Moscow, who decided not to pay the former chief accountant the salary and compensation for unused vacation in revenge for the fact that he improperly kept accounting and cash documents, did not file tax returns on time. In court, the employer explained his actions by the fact that he had to pay a tax penalty, spend money on consulting company services, and also pay a new chief accountant for correcting the mistakes of the old one. The court ordered the organization to pay off all debts to the former chief accountant and indicated that there was no reason to recover damages, since the mistakes of the accountant alone do not entail a reduction in the property of the employer. Definition of the Moscow City Court of 08.11.2010 No. 33-34644.
It’s even harder prove the guilt of the chief accountant. For example, in the Oryol region, a manager issued orders for bonus payments to employees, despite the lack of net profit. The owner of the property considered that the chief accountant was to blame for everything, since he knew about the lack of net profit from the organization, but did not indicate this fact to the director. The court decided that the chief accountant was not to blame for the fact that the organization overpaid the bonus to employees, because he accrued and paid bonuses on the basis of orders of the head The cassation determination of the Oryol regional court dated 07.12.2011 No. 33-1804.
And in the Volgograd region after the dismissal of the chief accountant at the warehouse, a shortage of raw materials and finished products was discovered. The organization considered that the reason for the shortage was the lack of reliable accounting and control over the movement of raw materials and finished products by the chief accountant, and filed a lawsuit to recover damages. The court stated: the lack of proper accounting in itself does not mean that the employer has suffered material damage. Cassation determination of the Volgograd Regional Court of 08.07.2010 No. 33-7441 / 2010. By the way, under the new Law on Accounting, the object of accounting is not property, but assets, that is, abstract financial information (in other words, figures in the statements) section 2, Art. 5 of Law No. 402-FZ. Thus, the chief accountant should not be responsible for the safety of property.
And sometimes even the employer, and the former general director, are trying to blame the chief accountant. So, the organization tried to recover more than 1 million rubles. material damage (tax fines and penalties accrued due to a one-day counterparty) from the former CEO. In court, he tried to blame everything on the chief accountant, who took into account documents from a one-day company. The court of appeal rejected the argument of the former CEO, pointing out that it was he, and not the chief accountant, who was responsible for compliance with the laws and Decree 9 AAS dated 03.07.2012 No. 09AP-16299/2012-GK. However, the former general director escaped with a slight startle: the cassation court decided that he, too, was not to blame for anything Decision of the FAS MO of September 26, 2012 No. A40-136100 / 11-104-1156.
The responsibility of the chief accountant to the state
The chief accountant is responsible not only to the employer, but also to the state. Let’s see why the chief accountant can hold government agencies accountable.
Administrative responsibility
For non-performance or improper performance of their duties, an official of the company may be held administratively liable.
If an employment contract entrusts the chief accountant with the duties of accounting and reporting, he is only liable for distortion of at least 10% of the amount of accrued taxes or any article (line) of the accounting statement form and art. 15.11 Administrative Code of the Russian Federation.
The chief accountant, who also maintains tax accounting and cash transactions in accordance with the employment contract, can be held administratively liable for failure to submit or late submission of a declaration or calculation, violation of cash discipline art. 15.5, part 1, article 15.6 Administrative Code of the Russian Federation. If your employment contract does not say anything about taxes and cash, then you cannot be held accountable under these articles. If this does happen, the court will be on your side. The maximum fine under administrative articles is 3,000 rubles.
About the types of "accounting" administrative offenses, the amount of fines and the terms of bringing to administrative responsibility we wrote:As in the case of other types of responsibility - disciplinary and material, the guilt of the chief accountant must be established and the deadlines must be followed to bring him to justice.
The Code of Administrative Offenses does not directly say which official should be held accountable - the head or chief accountant art. 2.4 Administrative Code of the Russian Federation. Sometimes fined chief accountants in Resolution of the Volgograd Regional Court of 10.27.2011 No. 7a-893/11, sometimes executives. The latter often managed to avoid responsibility, because according to the old Law on Accounting, the head office was responsible for everything The decision of the Moscow regional court of 09.02.2012 No. 4a-23/12.
Criminal liability
The chief accountant can be prosecuted if the organization has deliberately not paid large amounts of taxes to the budget for 3 consecutive years:
- <или> more than 2 million rubles if the share of unpaid taxes exceeds 10% of taxes payable for this period;
- <или> more than 6 million rubles. art. 199 of the Criminal Code
However, it is almost impossible to prosecute the chief accountant. Indeed, for this it is necessary to prove that he deliberately acted in order to evade taxation (and not by mistake, not due to insufficient qualifications, etc.) p. 7, 8 of the Resolution of the Plenum of the Armed Forces of December 28, 2006 No. 64. As you know, proving intent is extremely difficult.
The likelihood that the chief accountant will be held accountable for purely accounting violations (for example, inaccurate reporting) is extremely small. True, the Ministry of Finance is going to supplement the legislation with provisions on the responsibility of “managers and other persons” for inaccurate reporting, but so far this is only a plan n. 17 of the Plan, approved. By order of the Ministry of Finance dated November 30, 2011 No. 440.
At the same time, if an employment contract with the chief accountant provides for obligations to settle all obligations to the budget (paying taxes and contributions, submitting declarations), settling accounts with contractors, maintaining a cash register, then he can be disciplined, materially and administratively liable for violations.
The head is responsible for the organization of the accounting service at any enterprise (organization).
Art. 6 of the Law establishes that it can:
- keep records personally
- transfer this function to an accountant, specialized company, centralized service
- hire an accountant
- organize a service led by the chief accountant
This means that the form of accounting is determined without the participation of owners. In practice, only IPs are self-accounting.
Chief Accountant
At each enterprise, a management structure is organized, consisting of individual divisions and persons. Accounting is organized for the collection of primary documents, their grouping, processing, accounting. The structure and forms of interaction with other units depend on the size of the enterprise (organization).
Accounting provides the head with economic information for making managerial decisions: the volume and use of resources, business processes, calculations, debts, results. The structure of this unit and the number of employees is determined based on the scale of activity, the characteristics of the production technology industry.
The accounting structure may be:
- hierarchical (linear)
- vertical
- combined (functional)
The linear structure is used in small enterprises. All employees of the unit are subordinate to the chief accountant. The vertical structure is the organization of additional groups, departments, headed by senior accountants. Combined structure - divisions for accounting by sites. Rights of the chief accountant have the heads of units.
Who reports to the chief accountant
At a large enterprise, the accounting service is divided into departments:
- general (information gathering)
- production (cost and cost calculation)
- material (accounting for tangible assets)
- settlement (calculation of salaries, taxes, social benefits)
- cash desk (work with securities and cash)
Other departments may also be included in this service (at some enterprises they are organized as independent units):
Accounting structure
- marketing (forms the retail price)
- labor and salary (takes into account working hours, holidays, sick leave)
- economic planning (planning the technical side of the activity)
- contractual (draws up a contract, monitors settlements on them)
- estimated (calculates future income / expenses)
The answer to the question of who reports to the chief accountant depends on the enterprise (organization) management scheme. If the service has several departments from the first list, they are subordinate to the chief accountant. As for the departments from the second list, they are subordinate to the chief accountant only if they are defined as structural units of the accounting service in internal documents. If they are independent departments, then they have their own leader.
The personnel department, legal service, and logisticians are not subordinate to the chief accountant. In practice, any employee must submit to the chief accountant if his requirements relate to the provision of documentation necessary for keeping records (Law No. 129-FZ). Sometimes the head accountant also has to obey the head. The chief accountant may refuse to sign dubious documents without a written order from management.
If there are branches, accounting can be centralized or decentralized. In the first option, all documents are transferred to the accounting department of the parent company. With a decentralized structure, a separate accounting service is organized in each branch, headed by a senior accountant, who is still subordinate to the main one.
Status, rights, duties and responsibilities of the chief accountant
The chief accountant is responsible for accounting policies, record keeping, reporting, and cash and bank documents are not accepted without his signature. In practice, if necessary, to move or dismiss the financially responsible persons of the management consults with this official.
The compliance of economic activities with the requirements of the legislation depends on the chief accountant. The person holding this position should have a specialized higher education, a certain length of service by profession. A probationary period of up to 6 months may be assigned before concluding an employment contract.
Chief Accountant Functions
The main task is to provide the company with reliable information about property and business operations necessary for management, owners, banks, government agencies, to prevent negative business results.
The chief accountant is obliged to perform a number of functions:
Making report
- form an accounting policy and develop measures for its implementation
- manage the accounting process and the preparation of reporting documentation
- help employees with accounting
- provide timely payroll, transfers to banks and government agencies
- prevent unnecessary costs and losses
- identify reserves on the farm
- to control subordinates in the field of compliance of their work with legislative acts
Responsibilities of the chief accountant
The duties of the chief accountant are determined by law, job description, contract:
To fulfill all the obligations can only be with the ability to properly manage the employees of the accounting service.
Rights
The chief accountant has the right:
- sign documents
- determine the responsibilities of subordinates
- receive data from specialists and departments necessary for the formation of accounting and reporting
- represent the company in cooperation with other enterprises (organizations)
- offer management activities to help improve performance
- participate in the hiring and dismissal of employees
The chief accountant has the right to demand assistance from management if it is required to fulfill the duties assigned to it.
A responsibility
The chief accountant can be held accountable if:
Chief Accountant at Execution
- accounting is carried out incorrectly; data distort reporting
- documents for business operations that contradict the order of capitalization and expenditure of resources were accepted for execution
- incorrect postings on settlements with debtors, creditors, banks
- the procedure for writing off loans, debts, losses, shortages has been violated
- incorrect accounting, distorted financial statements
- incorrectly prepared accounting or tax documents
The company may also identify other violations for which the chief accountant is responsible.
The procedure for the preparation and certification of professional accountants
Training and certification are carried out by the Institute of Professional Accountants (IPA).
According to Protocol No. 12 / -07 of the IPB Presidential Council, certification is required for:
- chief accountants, accountants and consultants
- tax consultants and tax accountants
- iFRS accountants
- accountants of budgetary institutions
- internal auditors
Duration of training for the chief accountant from 240 hours. You can learn:
Certification
- full-time (in universities and educational centers)
- in absentia (on your own using a computer textbook created by the IPB and teaching aids)
- full-time and part-time (120 hours full-time, the rest of the time using a computer textbook created by the IPB and teaching aids)
2 exams are taken:
- written-oral (for part-time and full-time students) or distance learning (for part-time study)
- testing (for all forms of training)
To get a certificate, you need to know well:
- legal regulation
- taxation
- management accounting and management
- accounting, reporting, audit
Testing is done through the UPS website. If the result is positive, applicants are issued certificates with a validity period of 5 years within a month. To extend the action, it is necessary to pay an amount equal to 10 times the minimum wage. Repeated examination is not necessary if there are no claims of the certification body or other enterprises (organizations).
Persons who do not pass exams are not eligible for the post of chief accountant. They need to retrain and retake exams.
Retraining is required annually, duration 40 hours. The program includes lectures on the legal regulation of business, taxation, economic analysis, management, audit, accounting, professional ethics.
The status of the chief accountant in our country is quite high. Most organizations assign a decent salary to these professionals. But this work is not easy, responsible and difficult, requiring a good education and experience.
All these legal consequences of violations of the law are directly related to the Tax Code of the Russian Federation. When bringing the chief accountant to criminal liability, the sanctions provided for by the Criminal Code of the Russian Federation may be imposed on him:
- fine;
- deprivation of the right to occupy certain positions or engage in certain activities;
- compulsory work, which consists in the execution by the convict in his free time of the main work of unpaid socially useful work, the type of which is determined by local authorities;
- correctional labor, served at the place of work of the convicted person;
- confiscation of property;
- restriction of freedom, which consists in keeping the convicted person in a special institution without isolation from the company in the conditions of supervision over him;
- arrest, i.e.
The chief accountant of the enterprise organizes the work: 1) to improve the skills of accountants; 2) on the organization and accounting of the organization; 3) to maintain accounting registers based on the use of modern information technologies, progressive forms and methods of accounting and control, execution of cost estimates, accounting of property, liabilities, fixed assets, inventories, cash, financial, settlement and credit operations, costs production and circulation, sale of products, performance of work (services), financial results of the organization.
Important In case of detection of illegal actions of officials (addiction, misuse of funds and other abuses), the chief accountant is obliged to report this to the head of the organization for action. Documents that serve as the basis for the acceptance and issuance of cash and inventory, as well as credit and settlement obligations, are signed by the head of the organization and the chief accountant or a person authorized thereto. Granting the right to sign documents by this person should be executed by order of the organization.
The specified documents without the signature of the chief accountant, persons authorized by him for that, are considered invalid and should not be accepted for execution by materially responsible persons and accounting personnel of this organization.
Reply from 2 Answers Hello! Here is a selection of topics with answers to your question: What specific law secures the subordination of the chief accountant? Or does each enterprise have its own laws? Alimony under the new law. Who is the chief in the accounting department, who is taller than the chief accountant? only to experienced chief accountants for OSNO (question inside) 1) Is it possible under the new laws to take dead wood out of the wood for firewood? Without going to the forestry. tags: Forest New questions Who should pay under the new law for installing a barrier in the yard? tags: Dress Laws Tell me, under the new law to make insurance whether you need to go through those. inspection? Tell me. In how many organizations can one work simultaneously under the new Law? Answer from YovetikAll enterprises have their own “laws”.
It all depends on the structure of the enterprise. The answer from Simply Maria is usually indicated in the employment contract to whom the chief accountant is directly subordinate.
Job description of chief accountant
If necessary, a person who does not have a higher special education may be appointed to the post of chief accountant, if he has at least three years of work experience in the specialty. Reception and delivery of cases upon appointment and dismissal of the chief accountant are documented in an act after checking the status of accounting and reporting. During the absence of the chief accountant (business trip, vacation, illness, etc.), the rights and obligations of the chief accountant are transferred to his deputy, and in the absence of the latter, to another official, which is announced by order of the organization.
The basic rights and obligations of the chief accountant are determined by Art. 7 of the Federal Law "On Accounting".
The accounting service of the organization is headed by the chief accountant, who is appointed and dismissed by the head of the organization. The main task of the chief accountant is to organize the management of the functioning and development of the accounting system in the management structure of the organization. The responsibilities of the chief accountant are established by regulatory legal acts, an employment contract, as well as job description.
The chief accountant reports directly to the head of the organization and is responsible for the formation of accounting policies, accounting, timely submission of complete and reliable accounting statements. The chief accountant ensures compliance of business transactions with the legislation of the Russian Federation, control over the movement of property and fulfillment of obligations.
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Chief Accountant
The accounting policy of the organization is formed 4. When signing the accounting policy by the head of the organization, the following are approved: 5. When forming the accounting policy of the organization on a specific issue of organization and accounting, a choice is made 6. The accounting methods chosen by the organization when forming the accounting policy are applied from 7. Again the created organization, the organization resulting from the reorganization, draws up the selected accounting policy no later than 8. Changing the accounting policy of the organization It can be made in the following cases: 9. Changes in accounting policies that have had or are likely to have a significant impact on the financial position of an organization, financial results of its activities and (or) cash flows are subject to 10. Changes in accounting policies for the year following the reporting year are announced in Test answers 1.
In accordance with this normative act, the chief accountant organizes the work of setting up and maintaining the organization’s accounting records in order to obtain complete and reliable information about its financial and economic activities and financial situation by interested internal and external users. The chief accountant also forms, in accordance with the legislation on accounting, an accounting policy based on the specifics of the business environment, structure, size, industry and other features of the organization, allowing timely receipt of information for planning, analysis, control, evaluation of the financial situation and results of the organization.
The chief accountant reports directly to the head
Caution The chief accountant is prohibited from accepting for execution and execution of documents on operations that are contrary to the law and the established procedure for the acceptance, storage and expenditure of cash and inventory items. The chief accountant establishes the duties for employees subordinate to him so that each employee knows the circle of his duties and is responsible for their implementation. Employees of other departments and services engaged in accounting for organization and accounting and reporting are subordinate to the chief accountant.
The requirements of the chief accountant regarding the procedure for processing operations and submitting the necessary documents and information are mandatory for all departments and services of the organization.
This article describes in detail to whom the chief accountant reports, and all you need to know about this. Most likely, no one will argue with the fact that the chief accountant is shown as one of the main posts in the organization. The employee who occupies such a position is responsible not only for the correct, but also for the timely movement of the network, reporting, calculating and paying taxes, maintaining discipline of a financial nature. Since a certain time, the law says that the status of the chief accountant has changed a bit.
The adoption of measures of a mandatory nature for the use of federal laws and other regulatory acts throughout the country, which determine the quality of legal coordination of the work of certain groups of workers. Nowadays, regarding the service of the chief accountant to such legislation, the federal law "on accounting" is determined.
In the previous law, the chief accountant was covered in Art. 7. In the legislation on accounting at the present time, the presented article does not exist, but the status according to the law of the chief accountant is shown in art. 7. It is worth saying that the norms of the legislation shown, which are determined by the chief accountant, differ significantly.
Absolutely all new introductions, which relate to the chief accountant himself, can be divided into such parties:
- Lack of norms on transferring to the service, dismissal from the post, on exact subordination to the head of the company, obligations of the requirements of the chief accountant for securities for all employees, as well as on his obligations.
- The submission of a single-level type of signature is only the head of the company, the signature of the chief accountant on the main accounting papers and accounting responsibility is not necessary.
Lack of separate norms
The legislation clearly shows the subordination, authority, obligations and responsibility of the chief accountant, the compulsory nature of its rules on the formation of business processes documents and the provision of important papers and information to accounting for each employee of the company. The Law on Accounting will not have the norms presented.
At present, absolutely all of these issues must be controlled according to the main provisions of the labor law and according to local acts of the authorities.
Also, the legislative articles say that the chief accountant reports specifically to the head of the company, there is also a financial director in the companies and a long period between the workers who occupy such a position, as well as the chief accountant was a conflict. The financial director systematically asks to change the device of obedience, and the chief accountant relies on the need for legislation and carries out all the instructions from the main director. In the end, in controversial moments, financial issues are resolved in our time for months, and it’s not so that they stayed, what time the whole organization looked at the quarrel of top managers. As soon as the law on accounting came into force, everyone relaxed a bit, since there is already a chance to calmly resolve the issue of obedience to the chief accountant on their own.
In fact, before the chief accountant was specifically subordinate to the head of the company and in these conditions, disputes arose in a large number of companies over the relationship between the financial director and the chief accountant in the structure of obedience in the conditions of the new legislation on accounting, the chief himself can decide the obedience of the chief accountant.
This vacancy may be called somewhat differently, for example, “Deputy Director for Finance,” “Vice President for Finance,” etc. The job description of the financial director, first of all, includes the following key job responsibilities:
- Development and implementation of strategies and tactics of financial management of the enterprise;
- Strategic and monthly financial planning;
- Ensuring financial stability of the enterprise, capital adequacy, working capital, etc .;
- Responsibility for the formation and submission of financial statements of the enterprise.
The financial director not only optimizes the state of finances within the enterprise, but also always analyzes the external infrastructure, trying to build the financial policy of the company in such a way that it optimally matches it.
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This article describes in detail to whom the chief accountant reports, and all you need to know about this. Most likely, no one will argue with the fact that the chief accountant is shown as one of the main posts in the organization. The employee who occupies such a position is responsible not only for the correct, but also for the timely movement of the network, reporting, calculating and paying taxes, maintaining discipline of a financial nature.
Since a certain time, the law says that the status of the chief accountant has changed a bit. The adoption of measures of a mandatory nature for the use of federal laws and other regulatory acts throughout the country, which determine the quality of legal coordination of the work of certain groups of workers. Nowadays, regarding the service of the chief accountant to such legislation, the federal law "on accounting" is determined.
In his work, the financial director constantly communicates and interacts with other top managers of the company, with external business partners, investors, and the chief accountant - with the head of the company, his subordinate accountants and representatives of external control and supervision organizations (tax, funds, statistics, etc.). .d.). The chief accountant is always the financially responsible person in the enterprise, and may be subject to administrative penalties from the regulatory authorities, and the financial director is not always. If the company simultaneously has the positions of financial director and chief accountant, then they, as a rule, are not subordinate to each other, but both are subordinate to the first head of the company.
Their job responsibilities are clearly delineated and do not match.
Chief Accountant
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A selection of the most important documents upon request To whom the chief accountant reports (legal acts, forms, articles, expert advice and much more). Articles, comments, answers to questions: To whom is the chief accountant Tax Guide. Practical guide on tax audits However, earlier, FAS of the Moscow District, in Decree of 18.07.2003 N KA-A40 / 4842-03, indicated that taxpayer employees may act as witnesses.
This also applies to employees who hold significant positions. For example, deputy chief accountant. The employees of the audited taxpayer are not interested, because they are not subordinate to the tax authority and cannot influence its actions.
- Preparation and submission of financial statements;
- Control over compliance with legislative norms regarding business operations at the enterprise;
- Control over the correct and timely accrual and payment of wages to employees;
- Accounting for assets, company property;
- Control over receivables and payables;
- Ensuring the interaction of the enterprise with banks;
- Internal financial control at the enterprise;
- Control over the timely transfer of taxes and other obligatory payments to the budget and extra-budgetary funds;
- Ensuring financial document circulation at the enterprise and control over the safety of financial documents.
The chief accountant is vested with the right of a second signature, by which he signs statements, bank documents and much more.
Can the chief accountant report to the deputy manager
The financial director may or may not be a financially responsible person, and may also be vested, or may not be vested with the right to first or second signature on company documents. Position “Chief Accountant”. The chief accountant is the head of the entire accounting department of the enterprise - the department of the company, whose functions include conducting all financial transactions and controlling them. This position is also directly subordinate to the head of the company.
An accountant can be “main”, even if he is the only one in the enterprise. The signature of the chief accountant on many documents (for example, on payment documents) is as necessary as the signature of the director - without it, the document will be considered invalid.
He also has the right to issue orders binding on subordinate accounting officers. The chief accountant at the enterprise is always a financially responsible person, and when conducting tax audits or identifying any violations in the company's statements, an administrative fine may be imposed on him personally, and in some cases he may even be prosecuted. What is the difference between a financial director and a chief accountant? Now let's highlight the key differences between a CFO and a chief accountant.
In short, then they all come down to the level of competence in managing the finances of the enterprise - the CFO has a higher level.
Can the chief accountant report to the deputy general director
- Distribution of responsibility between the head of the company and the chief accountant.
- Detailing the process of solving problems among the chief and chief accountant.
- The introduction of special qualification conditions for chief accountants of very significant organizations for the company, whose shares are quoted on the international market.
- Lack of disposal of the certificate of qualification of a qualified accountant.
- The limit in conducting accounting is purely for the head of the company.
- Lack of separate norms. Legislation clearly shows the subordination, authority, obligations and responsibility of the chief accountant, the binding nature of his rules on the formation of business processes documents and the provision of important papers and information to accounting for each employee of the company. The Law on Accounting will not have the norms presented.
Important So, the financial director can manage the financial resources of the company, make decisions about where to send them, but the chief accountant does not, he only implements the instructions of the management on this matter. But at the same time, the chief accountant, following the instructions, makes sure that financial transactions are carried out in accordance with the law, do not “spoil” the statements, comply with the general financial strategy of the enterprise, and are carried out as competently and correctly as possible. The CFO analyzes both internal and external financial infrastructure, while the chief accountant focuses only on internal.
The financial director is engaged in the construction of the most effective financial model in the enterprise, and the chief accountant makes sure that it complies with the laws and regulations of economic activity.
So, when the chief accountant is shown by the chief of accounting, which according to the working structure is poured into the financial block, you can:
- Assume his obedience specifically to the director of finance.
- Rewrite the process of coordinating the decision, rights and responsibilities of the chief accountant in a local act with his ordinary obedience directly to the main director.
To foresee that the chief accountant obeys:
- To the Chief Executive Officer - for all the problems that apply to his competency in accounting, in other words, only his teams and requirements need.
- To the Director - on the main issues that apply to the competence of the Director.
It is worth noting that the issues of obedience to the service are not shown as a change either in labor work or in any other provisions of the labor contract, which means that permission of the chief accountant to transfer them to work is not necessary.
Today we’ll talk about how the positions of a financial director and a chief accountant in an enterprise differ. It happens that in one company there are both of these positions, it happens - only one of them. In some ways they are similar, but there are still significant differences, which I will discuss below.
After reading this article, you will find out who the financial director is, who the chief accountant is, what they do, and what is included in their job responsibilities. So, first things first. Position "Financial Director". A financial director is a managerial position (as the name implies), one of the leading TOP managers at the enterprise, most often he is a member of the Board of Directors, that is, he is a person who is able to influence key decisions in the company's development strategy.
The financial director is directly subordinate to the general director (president) of the company.
Who is the deputy chief accountant and why is he needed
The deputy chief accountant most often represents a highly qualified specialist from administrative staff. These employees are usually considered second-level managers. That is, traditionally, the chief accountant belongs to the top management team, and in the sphere of his responsibility is managing the flows of the entire organization, making managerial decisions and monitoring the work of all accounting.
At the same time, the deputy usually carries out routine activities that are not associated with such a high responsibility and the adoption of important decisions. Often the task of deputies is to manage subordinate accountants, monitor the implementation of current tasks, prepare basic reports and similar activities. Corresponding to such a division of labor duties, at the enterprise, the chief accountant may be subordinate to several deputies at once, who implement their tasks in various directions.
However, each deputy chief accountant, and in particular when such an employee is the only one at the enterprise, should be able to take on temporary tasks of the chief accountant. All these features of conducting labor activities should be carefully reflected in the job description of the deputy chief accountant and in other regulatory documents governing the duties of the designated employee. Situations in which the duties and powers of the chief accountant may be transferred to the deputy may be as follows:
- Departure of the chief accountant on vacation. Each employee, regardless of their status and responsibilities in the organization should be able to exercise their right to rest.
- The direction of the chief accountant on a business trip. The position of chief accountant is extremely responsible and may imply his assignment to various business trips to transfer documentation, participate in negotiations or court hearings.
- Finding chief accountant on sick leave. Unforeseen circumstances may also actually deprive the company of the chief accountant at the time of receipt of temporary disability benefits. At the same time, unlike holidays and business trips, it is impossible to predict the departure of the chief accountant to the sick leave, which also increases the requirements for the deputy’s candidacy.
Qualification requirements for Deputy Chief Accountant
Russian legislation imposes stringent requirements on the experience and education of certain categories of workers. The position of chief accountant assumes the presence of at least five years of experience and higher education in accordance with the requirements of Federal Law No. 402 of December 6, 2011. Accordingly to such restrictions, many HR specialists are also interested in the regulatory requirements for deputy candidates.
In the Law “On Accounting”, as well as in the TSA of professions, the position and profession of the deputy chief accountant are not considered. However, the directory can be useful to the employer and personnel officer, as it contains approximate requirements and tasks of both the chief accountant, and accountants-auditors, and ordinary accountants. Based on them, the employer can independently generate all the internal documentation.
Despite the fact that the qualification requirements for the deputy chief accountant are not generally applicable, departmental internal regulatory documents of individual public services may presuppose their availability, for example, in relation to the duties of the deputy chief accountant in the budget.
Requirements for the Deputy Chief Accountant for employment
Often, HR managers or employers themselves are interested in what requirements should be put forward for deputy chief accountants in employment. Given the rather high responsibility for employees occupying such a workplace, it will be rational to establish the following selection criteria for applicants:
The best option in many situations is to find a job applicant who meets the qualification requirements of the chief accountant and has experience in this position. In conditions of a shortage of specialists, the best solution may be to increase the position of an accounting employee - such a solution has its positive aspects. So, such an employee will have a high level of loyalty to the company and practical knowledge of the characteristics of the activities of a particular organization.
What do the duties of the deputy chief accountant look like
When drawing up the job description, it is always necessary to take into account the peculiarities and nuances of the activities of each particular organization, its industry and regional specifics, as well as the range of specific tasks that the deputy chief accountants will face. However, in many ways one can rely on the experience of other business entities. The job descriptions of deputy chief accountants usually used at enterprises consist of several sections:
- General Provisions This section of the instructions sets specific qualification requirements for the deputy chief accountant - work experience, level of education. In addition, he also describes the specific place of the deputy in the general order of subordination at the enterprise and considers the procedure for hiring, dismissing and replacing an employee.
- Rights and obligations of the incumbent. In this section, all tasks and powers of the deputy chief accountant should be most fully disclosed, since, according to legal requirements, all activities of an employee should be regulated by job descriptions.
- Responsibility of the employee. The indicated section should contain examples of violations and their consequences in the form of disciplinary sanctions and other measures of influence. It should be remembered about the limits and limitations of bringing an employee to disciplinary and material liability, which are provided for by federal legislation. It is also recommended to mention possible administrative and criminal liability with references to articles of the Criminal Code of the Russian Federation and the Code of Administrative Offenses that affect accounting and labor relations in general.
With particular care should indicate the transfer of authority of the chief accountant to the deputy and the features of his work in the absence of the chief accountant.
More specifically, the duties of the deputy chief accountant may look like this:
The procedure for the introduction of the job description of the deputy chief accountant
The job description of the deputy chief accountant refers to the internal documentation of the enterprise, which must be properly registered. When hiring an employee for this position, he should always be able to familiarize himself with the full text of the instruction. The fact of this familiarization with the employer should be documented. An instruction should be developed before the employee is hired.
Since the deputy chief accountant is obliged to fulfill the authority of the chief accountant in the absence of him at the workplace, you should familiarize the deputy with his signature and with the direct job description of the chief accountant.
Can the Chief Accountant report to the CFO? the employer independently decides on the immediate subordination of the chief accountant, which means that he can determine that the chief accountant reports to the financial director.
Question: Can the Chief Accountant report to the CFO?
Answer:In the previously applicable Federal Law of November 21, 1996 No. 129-ФЗ “On Accounting” in clause 2 of Article 7 it was indicated that the chief accountant reports directly to the head of the organization. The current Federal Law dated December 6, 2011 No. 402-ФЗ “On Accounting” does not contain such an indication.
Accordingly, now the employer independently decides on the immediate subordination of the chief accountant, which means that he can determine that the chief accountant is subordinate to the financial director.
The provision on subordination should be included in the job description.
As for the inclusion of the condition of subordination in the labor contract, it is not necessary to do this, since the Labor Code of the Russian Federation (Article 57 of the Labor Code of the Russian Federation) does not provide for the obligation of such a condition. Moreover, if it is included, then if there is a need to change the subordination, it will be necessary to amend the employment contract either by agreement of the parties (Article 72 of the Labor Code of the Russian Federation), or on the initiative of the employer in accordance with Article 74 Labor Code of the Russian Federation.
Federal Law of 06.12.2011 No. 402-ФЗ "On Accounting"
Article 7. Organization of accounting
1. Accounting and storage of accounting documents are organized by the head of the economic entity.
2. In the event that an individual entrepreneur, a person practicing private practice, maintain accounting records in accordance with this Federal Law, they themselves organize accounting and storage of accounting documents, and also bear other obligations established by this Federal Law for the head of economic subject.
3. The head of an economic entity shall be obliged to entrust accounting to the chief accountant or other official of that entity or to conclude an agreement on the provision of accounting services, unless otherwise provided by this part. The head of the credit organization is obliged to entrust accounting to the chief accountant. The head of an economic entity, which, in accordance with this Federal Law, is entitled to apply simplified methods of accounting, including simplified accounting (financial) statements, as well as the head of a medium-sized business, with the exception of economic entities specified in Part 5 of Article 6 of this Federal Law, may take accounting on yourself.
4. In open joint-stock companies (with the exception of credit organizations), insurance organizations and non-state pension funds, joint-stock investment funds, management companies of mutual investment funds, and in other economic entities whose securities are admitted to circulation at organized tenders (with the exception of credit organizations) , in the governing bodies of state extra-budgetary funds, governing bodies of state territorial extra-budgetary funds, chief accountant or other official The accounting authority is required to meet the following requirements:
1) have a higher education;
2) have at least three years of the last five calendar years, with at least five years of work related to accounting, the preparation of accounting (financial) statements or audit activities, and in the absence of higher education in accounting and auditing the last seven calendar years;
3) not have an unexpunged or outstanding criminal record for crimes in the economic sphere.
5. Additional requirements for the chief accountant or other official who is entrusted with accounting may be established by other federal laws.
6. An individual with whom an economic entity enters into an agreement on the provision of accounting services must comply with the requirements established by part 4 of this article. A legal entity with which an economic entity enters into an agreement on the provision of accounting services must have at least one employee who meets the requirements established by part 4 of this article with which an employment agreement is concluded.
7. The chief accountant of a credit institution and the chief accountant of a non-credit financial institution must meet the requirements established by the Central Bank of the Russian Federation.
8. In the event of a disagreement regarding accounting between the head of an economic entity and the chief accountant or other official who is entrusted with accounting, or with a person with whom an agreement has been concluded on the provision of accounting services:
1) the data contained in the primary accounting document is accepted (not accepted) by the chief accountant or other official who is entrusted with the bookkeeping, or by a person with whom an agreement has been made on the provision of bookkeeping services, for registration and accumulation in registers accounting by written order of the head of the economic entity, which alone is responsible for the information created as a result of this;
2) the accounting object is reflected (not reflected) by the chief accountant or other official who is entrusted with maintaining the accounting, or by the person with whom the contract for the provision of accounting services is concluded in the accounting (financial) statements on the basis of a written order of the head an economic entity that is solely responsible for the accuracy of the presentation of the financial position of the economic entity at the reporting date, the financial result of its activities ty and cash flow for the reporting period.
Alexander Sorokin answers
deputy Head of the Office of Operational Control of the Federal Tax Service of Russia
“CCP should be applied only in cases where the seller provides the buyer, including his employees, a deferment or installment plan for the payment of their goods, works, services. These cases, according to the Federal Tax Service, relate to the provision and repayment of a loan to pay for goods, work, services. If the organization issues a cash loan, receives a repayment of such a loan, or receives and repays the loan itself, do not use cash. When exactly you need to break a check, see
The accounting service of the organization is headed by chief Accountant, which is appointed and dismissed by the head of the organization.
The main task of the chief accountant is to organize the management of the functioning and development of the accounting system in the management structure of the organization.
Chief Accountant: Accountant Details
- Accounting for the costs of a medical examination of the chief accountant
Hired as a chief accountant (is there an act of services provided)? Can I be hired as a chief accountant (is there an act of rendered services)? It is possible ... of an individual who is accepted to the post of chief accountant, are included in the expenses for ordinary ..., recruited to work as a chief accountant, can be taken into account as part of general business ... acceptance work is mandatory (if the chief accountant spends more than half ...
- Is professional standards mandatory for the chief accountant?
Applying professional standards to the chief accountant? Does the existence of an acting ... as the chief accountant of a commercial enterprise for over 5 years confirm the compliance with the professional standard of the chief accountant? The chief accountant is employed ... applying professional standards to the chief accountant? Does the presence of an existing one confirm ... are not mandatory for the post of chief accountant of a limited liability company, carrying out ...
- For the first time - publication of information on the average monthly salary of managers, their deputies and chief accountants on the Internet
Fees for managers, deputy managers, chief accountants of state extra-budgetary funds of the Russian Federation, territorial ... worked out by the head, deputy head, chief accountant of the full calendar months; calculation ... The average monthly salary of the head (his deputies, chief accountant) / The average monthly salary of employees The average monthly salary ... pay of managers, deputy heads, chief accountants of state extra-budgetary funds of the Russian Federation, ...
- Lack of a chief accountant in the workplace
Accounting work in the absence of the chief accountant. The performance of the duties of the chief accountant implies continuity. Therefore ... the organization has the position of deputy chief accountant, this employee replaces the chief accountant, for example, during ... temporary transfer of an employee to the position of chief accountant, the head must be additional ... by the deputy heads of the organization, chief accountant. In this case, the chief accountant is obliged to reimburse the real ...
- Auditors have found violations. Does the dismissal of the chief accountant threaten with the loss of confidence?
Under the leadership of the general director and chief accountant, the law was violated .... The auditors indicated that the chief accountant did not fulfill the obligations to present complete and reliable ... the circumstances were qualified as a violation by the chief accountant of the conditions of the prisoner with her ... reception, storage, transportation, distribution). The position of the chief accountant is not named in the List of posts ... by changing the leadership and dismissal of the chief accountant, the information on ...
- New rules for the chief accountant of a commercial organization
For accountants of commercial organizations. The chief accountant requires Among the named changes the key ... fait accompli of economic life. For the chief accountant, for example, such exemption is not ... because it is obvious that the chief accountants have rather limited opportunities for the indicated ... and a change is made according to which the chief accountant has the right to establish requirements (by drawing up ... the employee has not complied with the written request chief accountant? Will the latter be released ...
- Is the head entitled to recover from the chief accountant an amount of allowances not accepted by the FSS for offsetting?
There is no reason to believe that the chief accountant caused the organization damage. The absence of ... a question, it can be argued: the actions of the chief accountant, who did not ensure the safety of the certificates of incapacity for work ... payment of benefits. On bringing the chief accountant to liability In accordance with ... established by the employment contract concluded with the chief accountant. Accordingly, if an employment contract ... on full liability, the chief accountant can only be held liable ...
- We observe the maximum salary ratios of the management of AU
The duty of heads, deputy heads and chief accountants of state (municipal) institutions to maintain the ratio .... If the head, his deputy or chief accountant combines posts or performs duties ... the head, his deputies and the chief accountant are included. Internal part-timers are fully accounted for. 3 ... of this the average monthly salary of the head (deputy, chief accountant) is divided by the average monthly salary of the rest ...
- Accountant refused tax
I decided to bring the chief accountant to administrative responsibility, the duties of which included preparation ... made a decision in which he recognized the chief accountant guilty and imposed a fine of .... Two higher courts found the chief accountant guilty. But the Supreme Court ... conclusions that in the present case the chief accountant had the right not to submit documents ...
- When does artificial “splitting” of a business become a tax crime?
Taxpayer organization; chief accountant (accountant in the absence of the position of chief accountant in the state); other persons ... who actually performed the duties of the head or chief accountant (accountant). Other employees of the organization that draw up ... incentive to the head, chief accountant (accountant) of the organization or other employees ...
- New professional standard for an accountant
Additional requirements apply. Chief accountant of a credit institution and chief accountant of a non-credit financial institution ... separate subdivisions Possible job titles - chief accountant; - chief (manager, director) ... additional requirements. Chief accountant of a credit institution and chief accountant of a non-credit financial institution ... additional requirements. Chief accountant of a credit institution and chief accountant of a non-credit financial institution ...
- Errors in the calculation and payment of wages
Paying expenses to the chief accountant by order ordered the fulfillment of duties ..., 60.2 of the Labor Code of the Russian Federation with the chief accountant no additional labor was entered into ... it is prescribed in the employment contract of the chief accountant, calculated in the amount of the subsidy from ... justified: additional payment the salary of the chief accountant at the expense of the subsidy provided by ... the heads of organizations and their deputies, chief accountants and their deputies, heads of branches ...
- Salaries of top managers of sports institutions
The positions of the head, deputy head and chief accountant of the organization. The average monthly salary of the head ... of performing work as the head, deputy head, chief accountant for combining professions (positions) at ... part-time with the deputy head, chief accountant in calculating the ratio of the average monthly salary ... the average monthly salary of the deputy head, chief accountant organization and average monthly wage ...
- Organization of work of accounting operator of a telecom
Person. The positions in the department are as follows: chief accountant; chief accountant's assistant; accountant (three people). As a person. The positions in the department are as follows: chief accountant; chief accountant's assistant; accountant (three people). General ... of this duty to the deputy chief accountant or the chief accountant. Depending on the accepted ... reporting for the reporting period. Responsibilities of the chief accountant. We offer the chief accountant to impose duties: drafting ...
- When will the accountant answer for the debts of the company?
Not an accountant. Dismissal does not relieve the chief accountant of liability. After removal ... remember that: The chief accountant is responsible for the mistakes of subordinates. The chief accountant does not compensate for lost profits ... from liability. The chief accountant without subordinates is still the chief accountant. A retired chief accountant can be held accountable. Who performs the functions of chief accountant ...
Unfortunately, many managers inattentively read the current legislation. But in vain.
After all, if they had read article 6 of the Law “On Accounting”, they would have learned that it was the heads of organizations that were responsible for organizing accounting in organizations and for compliance with legislation when performing business transactions.
Therefore, of course, it would not be out of place for each director to even understand a little about accounting - in order to be able to organize it correctly.
It is the head of the organization, depending on the volume of accounting work, either to establish an accounting service as a structural unit headed by a chief accountant, or simply to enter the position of an accountant in the staff, or to transfer accounting on a contractual basis to centralized accounting, a specialized organization or a specialist accountant, or - if there is sufficient qualification and time, keep accounting personally.
It is the leader who must approve the accounting policies of the organization. And although the chief accountant is developing an accounting policy, it would not hurt the head to also understand the intricacies of accounting and participate in this process, so that later he would not ask the accountant where he had arrived ...
And since the head signs the accounting and tax reporting, he, of course, is responsible for their content.
4.2.2. Rights and obligations of the chief accountant of the company
The chief accountant, who heads the accounting service, acts in accordance with the Law "On Accounting" and the Regulation on Accounting and Reporting.
The Russian law “On accounting” stipulates that the chief accountant reports directly to the head of the enterprise and is responsible for the formation of accounting policies, accounting, timely submission of complete reliable financial statements.
In accordance with Art. 18 of the Law "On Accounting", the heads of the organization and other persons responsible for the organization and maintenance of accounting, in case of evasion of accounting in the manner prescribed by law and regulatory documents, distortion of financial statements, failure to comply with the deadlines for its submission and publication are involved in administrative and criminal liability.
The chief accountant, in particular, is responsible in cases of:
improper accounting, which resulted in errors in accounting and distortions in the financial statements;
acceptance for execution and execution of documents on operations that contradict the current legislation, violation of the rules and regulations governing financial and economic activities;
untimely and incorrect reconciliation of operations on settlement and other accounts with banks, settlements with debtors and creditors;
violation of the procedure for writing off shortfalls, receivables and payables and other losses from the balance sheets for untimely collection of funds from perpetrators;
preparation of inaccurate financial statements for violation of the deadlines for the submission of quarterly and annual financial statements.
The chief accountant ensures compliance of business operations with applicable law, control over the movement of property and fulfillment of obligations.
However, in practice, it often happens that the head of the organization and the chief accountant differently evaluate a particular business transaction.
The priority in this case remains with the head of the organization: paragraph 4 of Art. 7 of the Federal Law "On Accounting" provides that "in case of disagreement between the head and the chief accountant on the implementation of certain operations, documents on them can be accepted for execution with the written order of the head, who bears full responsibility for the consequences of such operations" . In this case, the chief accountant should keep the originals of the orders of the head in case of a conflict.
The chief accountant signs monetary and settlement documents, financial and credit obligations (documents formalizing financial investments, loan agreements, loan agreements and agreements concluded on commodity and commercial loans). These documents without the signature of the chief accountant are considered invalid.
The chief accountant may not be assigned responsibilities associated with direct material liability for tangible assets and cash, he cannot receive cash and inventory for checks at the enterprise. An exception may be made for small enterprises: as agreed with the bank, the chief accountant also performs the function of cashier. During the absence of the chief accountant, his rights and obligations are transferred to the deputy or another official, which is announced by order of the enterprise.
The appointment and dismissal of the chief accountant is made by the head of the enterprise. The position of chief accountant is recommended for people with a higher specialized education or experience in the specialty of at least three years. In organizations whose activities are subject to mandatory audit in accordance with the established criteria, it is recommended that the appointment of a specialist in the relevant position be subject to the availability of a qualified certificate of a professional accountant or certificate of an auditor.
The reception and delivery of cases upon appointment and dismissal of the chief accountant is documented by an act of checking the status of accounting and reporting. When the accountant is changed, a bilateral act of delivery and acceptance of affairs must be drawn up, which is signed by the chief accountants of the enterprise - dismissed and appointed. Reception and delivery of cases by chief accountants is carried out on the basis of the order of the head of the organization, which indicates the person who will take the case, and the deadline for receiving and submitting cases (within 5-7 days). A representative of the organization’s administration must participate in the transfer of cases, whose signature on the acceptance-transfer certificate is mandatory. Before accepting and handing over the cases, the state of the cash desk is checked and an act of checking the cash desk is drawn up, which is signed by the handing over and taking over the bookkeepers, as well as the cashier and the representative of the administration, and is attached to the act of handing over the bookkeeping cases. After signing the checkout certificate, the chief accountant, handing over the case, is exempted from the management of accounting. At the same time, the newly appointed chief accountant receives the right to sign payment orders, checks and other banking and financial documents. Prior to drawing up this signature right, the former accountant signs bank documents under the supervision of the newly appointed chief accountant. In the future, the chief accountant, taking business, not only checks the status of financial work, accounting and reporting, but also manages the current work of accounting.
The transfer of cases is based on the last balance sheet presented by the accounting department. At the same time, a full check is made of the state of material and monetary accounting, settlement items of the balance sheet, as well as statements, using periodic and annual accounting reports, bank statements, contracts, reconciliation statements of accounts, financial plans, estimates, staffing schedules, registers of synthetic and analytical accounting, acts of removing natural residues, collation statements and protocols of the inventory commission, acts of audits and examinations, materials on shortages, embezzlement and theft. After a full check of the status of accounting, reporting and the main financial indicators of work, an act of reception and transfer of cases is drawn up, which is signed by the accountant receiving and handing over the cases, as well as the administration representative. The acceptance report is drawn up to differentiate the responsibilities of the receiving and transferring accountants, its purpose is to illustrate the state of affairs at the time of the transfer. The act should reflect: the main financial indicators of the organization; the state of primary documentation (primarily material and monetary accounting); measures necessary to improve the organization of accounting and financial control. The act is drawn up in two copies: the first remains in the accounting department of the organization, the second - with the accountant transferring the case.
The general part of the act indicates the general organizational and methodological characteristics of accounting:
a description of the form of accounting, the status of registers and primary documentation;
the state of the cash desk and cash accounting, (who fulfills the duties of the cashier, are the proper conditions for storage of cash ensured, the condition of the entries in the cash book, the balance of cash and other valuables in the cash register)
accounting status of settlement transactions (reality of receivables and receivables, the presence of overdue and bad debts, acts of reconciliation of mutual settlements, etc.);
production accounting status;
information on compliance with the reporting discipline;
the status of accounting for fixed assets, intangible assets (when was the last time an inventory of property was carried out, information on the completeness and quality of the operation, in what form the cards are stored);
the state of material accounting (information on the existence of acts of reconciliation of accounting records with records of financially responsible persons, the date of the last reconciliation, information on the inventory of values);
the correctness of processing and storage of documents, the correctness of processing and storage of documents (information on the storage and accounting of strict reporting forms, whether documents are filed and numbered); the general financial condition of the organization, staffs and salary funds (information on the availability of staffing tables and their implementation, on the availability and quality of filling in personal and tax cards, etc.);
information about the apparatus and the organization of work of accounting (accounting staff, its staffing, distribution of duties between employees, job descriptions, security with books, forms).
The main part of the act consists of a list of transferred accounting and primary documents, as well as an archive indicating the period for which these documents were drawn up. All documents and registers should be stitched into bundles for a certain period, pages are numbered, the number of sheets contained in it is indicated on each bundle. The act also indicates the presence or absence of registers and primary documentation. By signing the act, the accountant who submits the case has the right to make reasoned reservations about his disagreement with its provisions, the administration representative must give his written opinion on the disagreements that arose.
4.2.3. How to organize an accounting apparatus in a medium and large company
Under the organization of accounting understand the system of conditions and elements of the construction of the accounting process in order to obtain reliable and timely information about the economic activities of the organization and to monitor the rational use of resources.
The main elements of the accounting system are: working chart of accounts; ledgers and accounting forms; primary accounting documents and workflow; internal accounting reporting; inventory; valuation of property and liabilities.
According to the Law “On Accounting”, the head of the enterprise is responsible for the organization of accounting at the enterprise, compliance with the law when performing business operations. As we have already noted, depending on the amount of accounting work, a manager can:
establish an accounting service as a structural unit headed by a chief accountant;
introduce the position of accountant into the staff;
to transfer on a contractual basis the accounting of centralized accounting, a specialized organization or a specialist accountant;
keep accounting in person.
In practice, the manager rarely does accounting personally - usually these functions are performed by the accounting department or accountant. In this case, the manager must create the necessary conditions for the proper accounting, ensure that all departments, services and employees related to accounting comply with the requirements of the chief accountant in terms of the procedure for processing and submitting documents and information for accounting.
The main task of accounting is to contribute to the achievement of positive business results. The main functions of accounting are:
accounting of material and technical values \u200b\u200b(fixed assets, materials, etc.);
accounting for payroll calculations (payroll, deduction from wages, deductions for social and medical insurance, to the pension fund and employment fund);
accounting of production costs (auxiliary production, downtime, losses from marriage, deferred expenses, work in progress, main production);
accounting for financial activities (sales of products, profits, funds and reserves);
accounting of cash transactions (cash on hand, in settlement, foreign currency and other bank accounts, settlements with suppliers and other creditors, with the budget, for other payments);
preparation of financial statements.
The enterprise, based on the forms and methods existing in the Russian Federation, subject to the general methodological principles, can independently establish the organizational form of accounting work based on the type of enterprise and specific business conditions, the form and methods of accounting, the technology for processing accounting information, the system of internal production (management) accounting reporting and control; accounting policy. In principle, an enterprise can allocate branches, representative offices, and branches to a separate balance sheet.
To ensure the rational organization of accounting, it is of great importance to develop a plan for its organization, which includes:
a plan of documentation and workflow (a list of documents for recording operations, determining the need for forms, the purchase of forms, a workflow schedule);
inventory plan (procedure, forms, dates for scheduled and unscheduled inventories);
work plan of accounts and their correspondence;
reporting plan (list of reporting forms, reporting deadlines, names and addresses of organizations receiving reports, names of employees responsible for reporting with an accurate indication of the work performed by them);
plan for the technical design of accounting (characteristic of the applicable form of accounting and technical equipment of accounting);
a plan for the organization of work of accounting workers (structure of the accounting apparatus, accounting staff, job descriptions, professional development measures).
When establishing the structure of the accounting apparatus and forms of its connection with individual parts of the organization, it is necessary to resolve the issue of centralization or decentralization of accounting:
with centralization of accounting, the organization’s accounting apparatus is concentrated in the main accounting department, and all synthetic and analytical accounting is maintained in it on the basis of primary and consolidated documents coming from individual departments of the organization of 9 shops, departments, etc.); while in the units carry out only the initial registration of operations;
in case of decentralization of accounting, the accounting apparatus is dispersed across individual production units of the organization where synthetic and analytical accounting is carried out and balances and statements of factories, workshops or departments are compiled; the main accounting department makes a summary of workshop balances and reports, draws up a consolidated balance sheet and reports on the organization, and also exercises control over the accounting in certain parts of the organization.
Centralization of accounting provides more effective guidance and control on the part of the chief accountant, makes it more expedient to distribute labor among employees, and use equipment more efficiently. Decentralization is used only in very large organizations. The required number of accountants is determined depending on the volume of information generated for each of the accounting objects. Calculations of the number of accountants can be made on the basis of standard time standards and service standards for accounting work.
The structure of the accounting apparatus depends mainly on the conditions of organization and production technology, the volume of accounting work and the availability of technical means of accounting. Currently, there are three types of organization of the accounting structure:
linear (hierarchical) - all accounting employees report directly to the chief accountant, and are used in small organizations with up to 7-9 employees;
vertically (linear-staff) - intermediate management units (departments, bureaus, sectors, groups) are created, headed by senior accountants; the instructions of the chief accountant are passed to the senior accountants of the respective departments, which determine the specific performers and control the execution of work, is applied in medium and some large organizations;
combined (functional) - in the structure of accounting, special units are allocated that perform a closed cycle of work, while the rights of the chief accountant are transferred to the heads of accounting departments, which independently manage within the established competence; this form is used in especially large organizations and production associations.
The most common in medium-sized enterprises is the linear staff structure of accounting. In this case, the accounting groups, as a rule, include the following groups:
a material group responsible for accounting for the acquisition of material assets, their receipts and expenditures (a group maintaining records of fixed assets and materials);
a payroll accounting group that records workers' labor costs, calculates wages, monitors the use of the payroll fund, records of settlements with employees, the budget, extrabudgetary funds, etc .;
production and costing group, which keeps track of production costs, calculates the cost of production, identifies the results of internal plant cost accounting, compiles production reports;
finished goods accounting group, where finished goods are recorded in warehouses and their sales;
the general group, the employees of which keep records of other operations and the General Ledger, make up the balance sheet and other forms of financial reporting;
groups of capital construction and housing and communal services;
in large organizations, a separate group for accounting for fixed assets, a settlement group that keeps records of cash and settlements, a group for the preparation and processing of information, a consolidated analytical group, and others can be separately allocated.
In order to ensure compliance with the requirements of legislation and the management policy, the safety of property and information, and the provision of timely and reliable information to users at the enterprise, an internal control system should be created, which is understood as the totality of the organizational structure, methods and procedures adopted by the organization’s management as means for conducting effective business activities.
The internal control system includes three components:
1) control environment - awareness and specific actions of the management and owners of the organization aimed at establishing and maintaining an internal control system; elements of the control environment are:
policies and management styles that ensure that employees understand the importance of control;
organizational structure of the enterprise, distribution of duties and responsibilities;
audit Commission monitoring the process of reporting;
methods of distribution of responsibility and duties reflected in job descriptions and codes of professional ethics;
management control planning methods through periodic reports;
internal audit function to analyze the effectiveness of other services;
personnel policy, training and retraining of personnel;
external factors (for example, the provision of statistical reporting and tax calculations) that force management to implement a more effective control system.
accounting system - includes:
accounting policies of the organization;
organizational structure of accounting;
the procedure for registration of primary documents and organization of workflow;
system of accounting records and the procedure for reflecting data in registers;
the process of preparing financial statements;
controls provided by the accounting system;
means of control - specific actions and measures that ensure a sufficient separation of duties, the permissibility of operations, the correct documentation of operations and their accounting.