Accounting is maintained throughout the existence of the organization - from its registration as a legal entity to the termination of activities as a result of liquidation or reorganization. The head of the organization is responsible for maintaining accounting and storing relevant documents, who is obliged to entrust its maintenance to the chief accountant or other official or to enter into an agreement for the provision of accounting services. An exception to this rule are organizations that have the right to use simplified accounting methods, as well as medium-sized businesses. However, in practice, most managers prefer to have a chief accountant on their staff, even if the law allows not to do so.
Order for the appointment of an accountant: why is it needed?
Hiring of such specialists is carried out on a general basis, according to the standard procedure:
- The employee is given instructions and is introduced to all local documentation.
- Studying the job description.
- Conclusion of an employment contract.
- Execution of an order in the T-1 form or in another version.
- Filling out a personal card.
- Entering information into the work book.
Chief accountants must have a higher education in their field. This can only be compensated for by practical experience. At least 5 of the last 7 calendar years must be spent in a similar position. If the length of service and experience meet the general requirements, it is not necessary to take advanced training courses.
The order of appointment to a position is not considered a mandatory document. Inspection authorities will not make demands or claims if there is no paper. Another thing is an order that specifically records the hiring of a citizen.
There are only a few situations where an employment order may be required:
- so that the employee can learn his duties;
- compiling a list of tasks that the resigning employee transfers to the new one;
- confirmation of statuses.
Algorithm for drawing up a document
At the top of the paper there is a header in which the name of the document and the date of its preparation are written. Then, after the title, the reasons for the absence of the employee as such are indicated. These reasons may be:
- dismissal of a previous employee;
- going on leave (to care for a child, etc.);
- business trip of the main employee;
- the enterprise is small, and the position itself is not provided, and other reasons.
This is what it should look like:
After the introductory part, the wording (as in any other order) “I order” is required, followed by a colon. Then comes a list of what needs to be done: authorize an employee (with full indication of full name and position) to perform work with one of the types of cash registers.
In this case, the model of the cash register must be clearly stated. It could be:
- AMC 100K – if the organization sells food products;
- autonomous cash registers with ECLZ and fiscal memory type ORION-100K or MERCURY-180K;
- mobile payment terminals with a modem and battery type YARUS C2100;
- printers that do not work without a computer or terminal (they are called fiscal registrars) like FPrint -5200PTK and the like;
- receipt printers (they do not have built-in memory, which means they do not need to be registered with the tax office) of the types Shtrikh 600, MPRINT R58 USB, etc.
In short, regardless of the model, the cash register must be registered.
In addition to appointments, the order prescribes the employee’s authority to keep a journal, draw up the necessary reports, and sign cash documents from the official “cashier” or “administrator.”
The text should also contain information about the employee’s familiarization with such a document as the Procedure for Conducting Cash Transactions. This review will require an additional signature of the employee who assumes the rights and responsibilities of the cashier.
Footnote to the agreement on mat. responsibility will also be useful. Without it, the order will also be valid, but it will need to be supplemented with an annex in the form of this agreement.
At the end of the text of the document there must be at least two signatures: the accountant-cashier and his manager. The date is already at the beginning.
Appointment of a chief accountant: features
The procedure for transferring powers and affairs from an employee who previously held the position becomes mandatory. The new chief accountant himself determines the reporting period for which he agrees to accept all the necessary information. According to the law, accounting documents are stored at enterprises for at least five years.
Accounting for the last few months requires detailed verification if it cannot be carried out for the previous five years.
When hiring at the beginning of the reporting period, all primary documentation is transferred by the predecessor in full. This applies to accounting journals and notebooks, a ready-made balance sheet for current funds.
That is, the following are subject to verification:
- Checkbook registers for banking organizations.
- Journal with invoices.
- Registration of powers of attorney.
- The same goes for securities.
- A book describing purchases and sales.
- Accounting documents related to cash register equipment.
- Primary reporting.
In essence, the procedure is similar to on-site tax audits.
Who can be appointed to the position
Since the duties and powers of the chief accountant at the enterprise include maintaining all accounting affairs, preparing reports, organizing the normal functioning of the accounting system, monitoring the compliance of all ongoing operations with respect to the current legislation of the Russian Federation, as well as the property and financial condition of the organization, it is most advisable to appoint a qualified specialist with higher economic education .
Sometimes a so-called professional accountant is appointed. Such a person may not have an appropriate diploma of higher education, but he has sufficient work experience in this field - at least three years . In some cases, for example when the company has few employees, the director may appoint himself to this position.
If you are interested in how to write a resignation letter of your own free will, read this article.
Without the signature of the chief accountant, no settlement documents or documents on credit or financial obligations come into force. On the other hand, if the chief accountant has certified the resolutions, all employees of the enterprise must comply with them. Exceptions occur if the general director does not agree with the accountant and certifies unapproved documents personally.
The right of first signature always remains with the general director or his deputy. In some cases, powers may be transferred to another official by proxy. The chief accountant has the right of second signature , which in his absence (vacation, illness, business trip) passes to the deputy or another person who has received the power of attorney.
The right of first signature on bank documents belongs to the general director or individual entrepreneur who has opened a bank account in his own name. The right of the second signature is granted to the chief accountant or the person who is responsible for conducting banking operations in the company.
According to current legislation, only the taxpayer has the right to sign tax returns - as a rule, this is the head of the company. The chief accountant can obtain the right to sign tax documents if a power of attorney is issued to him, in which he is indicated as an authorized representative of the taxpayer. A power of attorney is also needed if the chief accountant will personally submit returns to the tax authorities.
Without a power of attorney, an accountant has no right to act or sign any documents on behalf of the organization. Failure to grant the chief accountant the right to sign is a violation of the law “on accounting.” In this case, the following options are possible:
- select officials who will have the right to sign instead of him (then the order should contain the note “Agreed. Chief Accountant and his signature”);
- appoint an employee holding another position to the position of chief accountant (then the order should contain “acting duties for the probationary period”).
The right to sign may not be granted to the chief accountant if the head of the enterprise has assumed responsibilities for maintaining all accounting matters.
An accountant may or may not be given the right to sign particularly important documents, orders and resolutions. If in a normal situation the director, in case of disagreement with the recommendations and actions of the chief accountant, can sign any order, then if the latter has the right to sign, the situation changes somewhat.
You can watch the video to see how things are correctly transferred from the previous chief accountant to the new one:
Filling out an order
The first is not only the date of formation of the order, but also the number according to the rules of internal document flow. It is considered that from this time the new employee assumed his position, unless the document itself contains other adjustments.
Next, indicate the employee’s full name and information regarding whether the appointment is on a temporary or permanent basis.
Professional Legal Consultation +7(962)9232019
for Limited Liability Company
Moscow "____" November 2010
1. Due to the absence of an accountant position on the staff, I assign the responsibilities of the Chief Accountant of LLC “_______________” to myself, ___________________ passport series _________ No. _______________, issued ______________________________, date of issue ______________, division code: _____________, registered at the address: ____________________________.
CEO
OOO "_________________" __________________/_________________/
profyuristy.ru
What other nuances should be taken into account when making an appointment?
Based on the hiring order, entries are made in work books; this is a general rule. The order for appointment to a position is not used in this case. The main basis for all additional documents is the Employment Agreement with the employee, signed in accordance with current regulations.
The content of the employment contract itself is the subject of separate agreements. There is information that is among the most important:
- the urgency of the relationship itself;
- completeness of reflection of job responsibilities;
- responsibility;
- conditions related to remuneration.
Separately, they check that the candidate fully meets the requirements for the position.
Documentation is most often divided into categories so that accounting and storage cause as few problems as possible. It is assumed that absolutely all forms will be structured based on certain characteristics. This is also the responsibility of accountants, including chief accountants.
At the same time, enterprises are allowed to create their own classifications, since there is no single standard in this direction. You can add the necessary subclasses depending on how the working conditions develop.
How is the procedure regulated?
The legislation establishes that accounting is organized by the head of the organization. Article 7 of Federal Law No. 402-FZ dated December 6, 2011 establishes that the head of an organization is obliged to entrust accounting to the chief accountant or to conduct it independently. However, in some organizations, such as credit institutions, the presence of a chief accountant is mandatory.
Qualification requirements have been established for the chief accountant (clause 4 of Federal Law 402-FZ), which means that every chief accountant, regardless of the form of ownership of the enterprise (commercial or state), is subject to the professional standard, which is approved by Order of the Ministry of Labor dated December 22, 2014 No. 1061n .
Results
Transferring an employee from one position to another is a fairly common practice.
At the same time, it is important for companies not to forget that in general this can only be done with the consent of a specialist. The transfer is formalized by order of the head of the company, where, in particular, the reason for the transfer should be indicated, as well as the period during which the transfer will be valid (if the employee is transferred for some time). You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.
Translation not related to the will of the parties
The position of chief accountant is associated with high responsibility and intellectual load. Therefore, the requirements for the health status of a person occupying this position in the company’s staffing table are quite stringent. And if the chief accountant for health reasons is not able to cope with such a load (permanently or temporarily), the employer has to take measures.
The solution here may be to transfer the employee to a lower position. If the employee does not agree to take the position offered to him, the employment contract is terminated.
If the director of the enterprise is not interested in losing an employee, the solution may be temporary removal from his position without preserving his earnings. The period of suspension is agreed upon between the manager and the employee based on the latter’s state of health.
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