MINIMIZATION OF PROBLEMS IN CASE OF
CHANGING THE CHIEF ACCOUNTANT
руководитель - Лисица В.И.
Украина, г. Сумы, СумГУ
Cases handover by changing
the chief accountant - is an important process which starts and closes a work
of a chief accountant. However, it is known that there is a set of problems in
case of changing the chief accountant. Taking into
consideration that the change of accountant is connected with responsibility,
given position requires a special handover of affairs and documents from the
released accountant to the accountant who takes the case. But it is impossible to predict the force majeure circumstances, so there is a risk of
problems appearing by sudden dismissal of the chief accountant.
analysis. After the USSR collapse in independent Ukraine the
relevance of affairs handover by accountants was first considered by prof. F.F.
Butynets. Separate questions were considered by such prominent scholars as D.
Garnij, S. Ryzhevska, K. Erokhin, O. Roganov, Y. Rudyak, I.K. Drozd, S.A.
Kuznetsov, B.M. Litvin, V. Sopko, L.K. Luk, S.N.
Bychkova. However, it was paid little attention to the question of problems
minimization by changing the chief accountant.
A study purpose is to
determine the main and the most significant trends and ways in minimization of
problems by changing the chief accountant.
The main material. Any financial and credit obligations
without the signature of the chief accountant should not be taken for
execution. So the situation by discharge of a chief accountant is rather
responsible, it is important to predict the occurrence of complications due to
different circumstances. It is necessary to consider some cases, in which
supervisor’s work may be shown.
For example, there is a
situation when a supervisor gives an order about the dismissal of the chief
accountant. In this case appears a need to transfer the affairs from released
chief accountant to a new one. But there may be a problem, the essence of which
lies in the fact that after the dismissal of the chief accountant you can not
refer matters to anyone just for the reason that a new candidate for this
position has not yet been found, or the parting of the employer and the former
chief accountant was not very good.
Appeared problem at this stage
the can be effected in this order: You can condition the issue in the order of
dismissal, setting in it a period required for transfer of cases or giving a
special order, dedicated only to this issue. Or you can predict a similar
situation beforehand, we note it in the official instructions and regulations
in which the chief accountant by dismissal required to transfer the case.
Nevertheless, there may be that the chief accountant did not transfer his
affairs to the expiration of the term, and then the employer has no right to
detain him on the job any longer, especially if the employee leaves on their
If the employer envisaged this
issue in the official instructions and regulations of a chief accountant in
advance and ordered his duty in case of dismissal to transfer the cases without
fail, then for the rejection from this procedure relieved chief accountant may
be called to disciplinary account. In addition, if the chief accountant
intended to be released on their own, in this case he risks being dismissed
completely for another article related to misconduct.
Taking into consideration an
aforesaid, for providing certain guarantees and stability in the organization
of accounting department work in such a crucial moment of the company action,
as a change of chief accountant, and to prevent undesirable consequences of
this procedure can be used two ways:
to attract auditors for the audit;
to organize independent transfer of cases.
An audit can be used as the
They regulate a state of
bookkeeping and tax accounting in the accounting department. This will help you
to find and correct some errors in the work of prior accountant. Therefore,
starting a work on a new place, the next chief accountant can be calm about the
situation in accounting. However, it is not so cheap for the company because of
the involvement of auditors. Of course, it is cheaper to organize an
independent transfer of cases. This operation is not legally available, so
that’s why it was made a standard scheme of this procedure, the first step of
which must be: a transfer of documents from a former chief accountant to a new
one. Herewith a new chief accountant should make a note about the weaknesses,
mistakes and lack by transmission of documents. If dismissed chief accountant
has not transferred the case to a new chief accountant, the last should
certainly make an inventory of assets, liabilities and settlements.
During inventorying of assets
they check an availability of the previous inventorying acts, and also the
presence of cards of accounting materials, fixed assets, intangible assets and
received amounts are reconciled with the data of current accounting.
Inventory of financial
commitments is made to confirm debts receivable and accounts payables.
The verification of errors
availability during the taxes calculation is conducted by inventorying of payments and settlements with
the budget and extrabudgetary funds. You should tell the supervisor about the
detected mistakes to release a new chief accountant from the blame. First of
all, profit tax is verified. In this case tax registers and all the documents that
confirm the calculations and operations associated with profit must be checked.
Also a correctness of performed calculations and an accuracy of payment
documents must be verified. The last options need a careful studying to ensure
in their feasibility and economic justice. In the case of detecting the
unjustified tax understatement by tax department the organization will
immediately receive a lot of problems related to sanctions from the tax
The accuracy of determining
the tax base, its calculation accuracy and opportune transferring to the budget
is checked on a tax loophole on wealth. On value-added tax (VAT) we should
clarify two main points:
1) the presence of transactions related to
the acquisition of goods and their amount which are registered in the
organization during the reporting period (i.e. VAT on acquired values);
2) charging VAT from realized sales during the
reporting period and validation of not only the charges
of these taxes, but
also an accuracy of produced
tax deduction. Furthermore, it should monitor the availability and accuracy of
invoices, their registration dairy, books of purchases and books of sales.
conclusion. It may be
noted that at the final stage of review you should draw up the bank cards with
the signatures of a new chief accountant and notify the tax office about the
change of a chief accountant.
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