Act of acceptance of transfer upon dismissal of an accountant. Step-by-step instructions with samples of an order and act of transfer of affairs upon dismissal of the chief accountant are required

Maternity capital is a unique program of its kind aimed at improving demographic indicators and material support families with children in Russia. The bill on its introduction was approved back in 2006, but in ten years many, although they were interested in it, did not understand the essence and conditions. Parents expecting a second and subsequent child or just planning to expand their family want to understand the features and conditions, know the news about maternity capital 2017.

Will the program continue?

A clear answer to the question, will there be maternal capital in 2017, was received on December 30, 2015, when Vladimir Putin signed a document on changes to the law “On additional measures state support families with children." The program was extended until December 31, 2018 inclusive and without changes in the conditions of issue. Parents who are just planning to give their children a brother or sister can, as expected, carefully prepare for this event, being confident of support from the state in the future.

During the program's existence, support was provided to almost six million Russian families. The result has been achieved - the birth rate in the Russian Federation has increased sharply and is still increasing to this day.

Maternity capital 2017: changes

Maternity capital is indexed every year. In addition, the still unused part of the assigned financial assistance increase in proportion to inflation. Only 2016 became an exception, when indexation was canceled due to the crisis situation in Russia. Will it be held for existing funds in 2017 - still unknown.

The amount of maternity capital in 2017 for those only applying for it will increase to 492,348 rubles. The amount is determined by the forecast of the Ministry of Economic Development for inflation of 6%.

IN State Duma We also considered the option of issuing maternity capital in 2017 only for 3 children, but in the amount of 1.5 million rubles. However, according to preliminary estimates, such changes would require a significant increase in the budget for this program. Therefore the proposal was rejected.

Main provisions of the program

Parents whose second or subsequent baby was born or adopted on any day from the date of adoption of the bill introducing the program to the date of cancellation can exercise their right to maternity capital, if they have not done so previously. Applying for a certificate is possible on any day from now on and there is no time limit. Unlike most one-time benefits and material payments, which can only be obtained before the age of six months.

When deciding to apply for a certificate, you should keep in mind that the amount assigned for each subsequent child is higher. If a family received a maternity capital certificate in 2017 for the second child, additional ones are not issued for the third and subsequent children.

What can the funds be used for?

Many young parents postpone having a second or third child until indefinite term, cramped living conditions. Capital can be used in this direction in three ways:

• Reconstruction of an existing house, facilitating the expansion of living space.
• Construction or purchase of housing using both own and credit funds.
• Depositing an amount to repay existing loan obligations previously taken out to purchase a home.

For others, the stumbling block is doubt about their ability to help several children receive a decent education. Here the capital will also provide support, and the use is allowed to pay for all children.

Besides, this amount can be used for the rehabilitation of a disabled child or to increase the funded part of the mother’s pension.

In addition to using it for payment existing obligations and rehabilitation, you can start using the products when the baby turns three years old.

Perhaps the last two years of an unprecedented measure to support families with children are coming. However, if the program is not extended or undergoes significant changes from 2019, the state guarantees the fulfillment of its obligations in in full. Use by provided by law directions assigned sums of money will take place for every family that has received a certificate, even after the program period has expired.

For the chief accountant after his departure, it is very important to leave full order in the things he has done, because it is a matter of professionalism and ethics. Therefore, both the predecessor and the successor must be interested in correct procedure reception and transfer of affairs in the company. An act of acceptance and transfer of cases in connection with the dismissal of the chief accountant is needed to differentiate the responsibilities of the former and new chief accountant. Therefore, the execution of just such a document as the act of acceptance and transfer of cases will help protect the hired employee from the mistakes of the past.

IN current legislation the procedure for transferring cases from one accountant to another is not specified. This procedure, in fact, is not mandatory, but it is still necessary for the company so that the successor to the position of accountant can see real situation things in accounting and accounting in the institution at the time of the departure of the chief accountant. The lack of primary documents can greatly affect the future activities of the company.

What actions need to be taken before signing the deed?

Immediately before transferring affairs to the new chief accountant, the director of the organization must sign a special order, which, as a rule, should indicate:

1. people who are responsible for receiving and transmitting accounting matters;
2. the period of time during which the documents will be transferred;
3. if for some time the old and the new Chief Accountant will have to work together, then the order will have to indicate the division of responsibilities between them;
4. the date before which all work must be completed accounting transactions, the chief accountant leaving the company;
5. procedure, timing of inventory;
6. the procedure for processing documents such as the acceptance and transfer of cases.

Inventory is mandatory only when there is a change of financially responsible persons. officials(must be done if labor contract There is a condition with the chief accountant about full financial responsibility).

How should the act be drawn up correctly and what should be indicated in it?

Based on the results of the inventory and reconciliation of all documentation, an act of acceptance and transfer of cases upon dismissal of the chief accountant is formed. The chief accountant, who leaves his position, thanks to internal regulations enterprise may be required to transfer to the new chief accountant job description and check the degree of its understanding. To transfer cases, as usual, a certain commission is appointed, and the drawn up act in several copies is certified by the members of the commission and responsible parties. The act indicates the detailed state of accounting at the time of transfer of affairs.

The act must indicate all the people who are directly involved in the transfer of documents, because, in addition to the chief accountant, other accounting employees may also be involved in this, and external auditors may also be invited. The number and contingent of participants is approved by the director. It is worth transferring only those documents for which the outgoing chief accountant was responsible. So, for example, if an institution takes into account wages is handled by a separately hired employee, then this documentation does not need to be transferred and mentioned in the act. The new chief accountant must be certified that he has received absolutely all documents relating to the accountant’s activities over the past 5 years. Storage period for certain business papers established in the List of standard management documents, formed in the activities of organizations, which approved by Rosarkhiv. The deadlines for saving statistical reporting are also defined there.

Tax authorities have the right to check the organization for the last 3 years of operation. This rule is described in paragraph 4 of Article 89 Tax Code RF. Therefore, the new chief accountant should carefully check the availability of documentation related specifically to the previously mentioned time period.

Much attention should be paid to the following documents:

• - books of purchases and sales;
• - journal of received and issued invoices;
• - journals for registering incoming and outgoing cash documents;
• - books of issuing powers of attorney;
• - cash books;
• - travel logs;
• - cashier-operator logs.

If the former chief accountant performs the duties of a cashier at the enterprise, then he should be given not only necessary documentation, but also money, business forms strict reporting, bank check books, key to the cash register and safe.

It is possible to issue an act of acceptance and transfer of cases to short form, attach to it an inventory of all documents that are being transferred. If the list of such documents is small, then they can be indicated directly in the act. Then you won't have to make a separate inventory.

In order to correctly draw up an act of acceptance and transfer of business, you need to decide which business papers are subject to transfer, and specifically for what period. To understand this, you need to use the norms of paragraph 2 of Art. 7 of the Accounting Law: the chief accountant is responsible for maintaining accounting records, detailed and timely provision full financial statements and formation of accounting policies.

This means that only those business papers for which he is responsible can be transferred: tax documents, accounting and tax reporting, primary accounting, accounting registers, coding procedures, accounting policies, working chart of accounts, computer data processing programs, etc.

It is imperative to pay attention that due to the fact that the form of the acceptance certificate is not approved by any regulatory documents, it can be composed in free form, and later approved by the management of the organization.

It is generally accepted that the act and inventory (if it is drawn up separately from the act) must be in two copies, one of them is transferred to the chief accountant, who leaves his position. workplace, and the second should remain in the accounting department of the institution. If a change of accountant occurs in a branch of the organization, the act with the inventory should be drawn up in three samples: the first - for the main company, the second - for the branch and the third - for the outgoing accountant.

p>In the act of delivery and acceptance of cases, you need to mandatory indicate:

• - date of final acceptance of cases (this is a mandatory detail of the act);
• - dates, names of documents that are transferred;
• - a list of documents that are missing at the time of transfer (must be indicated, otherwise some significant difficulties will arise later when trying to prove that the documents were lost at work by the previous accountant);
• - all errors, violations, shortcomings, shortcomings that were discovered during the transfer of cases, in the registration primary documentation, tax documentation (especially material and monetary accounting, including cash documents, invoices);
• - discrepancies in available accounting data, tax reporting with data from a computer accounting program for correlated verified time periods.

You also need to attach to the act (if possible) written explanations the chief accountant who leaves his post regarding the reasons for such discrepancies.

Who signs the act when changing the chief accountant

If you didn’t manage to find a new chief accountant

The act of acceptance and transfer of affairs is signed by the chief accountant leaving the enterprise and the new one. However, if a replacement was not found in time, then the documentation can be temporarily transferred to an accounting employee. But if there are none, then the director himself has the right to accept the documents.

Transferring cases to a new specialist

We should consider the following situation: when they managed to find a new employee and he went to work, then, as a rule, certain time they work together because transferring documentation is a slow process. A new employee is registered on staff only after official termination labor relations with the previous one. This action is wrong. Must be pre-arranged contract of employment with a new employee, how to hand over documents, a key to a safe, a seal to a stranger the organization cannot. Considering that a company cannot have two chief accountants, he is briefly assigned to another position (for example, deputy chief accountant).

Transferring business to an outsourcing company

Nowadays, a different situation is possible. The organization decided that it would outsource the accounting to an outsourcing company. In this case, only an employee of this specialized accounting department has the right to accept cases against signature. Then the basis for the transfer of documentation will be the concluded agreement between the companies for the provision of accounting services.

What to do when an accountant refuses to sign an act

If an accountant who resigns refuses to sign the acceptance certificate, then this must be documented in the form of an act in the presence of at least two witnesses. In addition, the manager must, by his order, appoint a commission to record general condition accounting at the enterprise and for compiling an inventory of documents. It may also happen that some business papers in the organization will be missing, then such an act and inventory will relieve the new chief accountant of responsibility.

To summarize, it should be noted that the procedure for accepting and transferring cases is very responsible for both the leaving position, the newly arrived chief accountant, and the company itself. But you should pay attention: the chief accountant who quits should not organize the transfer of affairs, this is the task of the director. The responsibilities of the departing accountant include bringing all current affairs to completion and handing over necessary documents in proper form.

The act of transfer of affairs upon dismissal of the chief accountant is a document that allows the successor and management of the resigning chief accountant, in what financial condition the enterprise is transferred.

Such a document is needed so that the chief accountant who terminates cooperation not only transfers all folders with documentation according to the inventory, but also conducts an inventory of all material resources, including fixed assets.

Quarterly and annual reports, status of settlements with employees, suppliers, subcontractors, contractors, tax calculations, balance sheet of the enterprise - these and other issues must be covered and documented. Therefore, it is necessary to transfer reconciliation acts, accounts receivable registers and accounts payable, tax papers, etc.

After the chief accountant receives the payment and leaves, it will be difficult to make inquiries and find out how and why the shortage of funds occurred. The act of transferring affairs will give the successor an idea of ​​how accounting was carried out, what was financial policy

whether there were any abuses.

What information is included in the document? Transfer of cases upon termination employment contract

the chief accountant is carried out on a company basis. This order indicates the composition of the commission that will deal with the reception, and the time frame when the process must be completed with a completed and signed act of transfer of cases.

Step-by-step instructions: how to fill it out correctly? The act does not have a strictly regulated form and is drawn up arbitrarily, but such paper should be visual and contain everything you need. At the top of the document in the center are the name of the enterprise (full), its tax identification number, mailing address . Below on the left is the signature of the manager approving the act -"I affirm"

, full name of the position, signature of the manager and full name in brackets, under the signature - date of approval. Next in the center indicate the name of the document, below on the left is the location of the company, on the right is the date of preparation. From the paragraph write:“According to the order of such and such, from such and such a date (month, year), the chief accountant handed over such and such documents, and the deputy chief accountant accepted such and such documents.”

- and below is a table. Typically this is a table with no more than 4 columns:

• The list of documents usually includes (for each issue the verification period is indicated):;
• accounting policy
• buh. reporting;
• tax reporting;
• stock allocations;
• certificates of completed work and services;
• acts of reconciliation of mutual settlements with suppliers, contractors, etc.;
• inventory records;
• primary accounting papers;

agreements with suppliers, contractors, etc. Below the table they list what else was transferred - cash, stamps, codes and keys to safes, checkbook , passwords for logging into the “client-bank” system, etc. If errors were identified earlier in reports or errors are taken into account, they are listed here

, indicating the period and document when the errors were made. The following is a list of appendices to the act. Accounting status find out by conducting an audit of cash in the company's cash desk and checking the reconciliation of receivables and payables as of the start date of the audit, about which separate acts are drawn up.

Settlement operations are carried out in compliance with the law, mainly according to without cash payment, as evidenced by payment receipts and confirmation of their execution by the bank, as well as tax invoices. After checking the printouts on paper media with records in reports and in the 1C program, draw conclusions about the state of accounting for settlement transactions.

Reference! If purchases were made in cash through accountable persons, then there must be checks, receipts, receipts and expense orders, and the movement of money is reflected in cash book and in the balance of account No. 71.

Now you know how to draw up a document when replacing one specialist with another.

How to formalize the transfer of affairs by the chief accountant:

Condition of depreciable property

Depreciation should be calculated on fixed assets - buildings, structures, equipment and other non-current assets. When checking, the correctness of classifying property as depreciable (based on current legislation) and availability correct accounting, for which account balances at the beginning of the time period under review are compared with reports at the end of the previous period. It is important to check whether revaluation has occurred book values how competently and justifiably it was done.

Information about materials accounting

All materials purchased by the organization must first be capitalized in the warehouse, and then distributed to financially responsible persons. On a monthly basis, materials are written off according to acts of work or services performed, and the remaining balances are displayed. It is these remains of materials hanging on the workers’ accounts and in the warehouse that any inspector can see in kind and compare with documentary data.

If the enterprise is large, then analysis material accounting can be carried out selectively to get an idea of ​​the overall picture for the company. The balances of materials at the end of the reporting period are Starting point at the beginning of the next time period.

Important! Availability of traffic reports material resources will help track the status of material accounting.

Information about employee calculations

The state of settlements with employees actually indicates the presence of wage arrears or the absence thereof. This most important indicator of the state of solvency of the enterprise is reflected in a special report compiled monthly. There is an option to take several names of employees and track the calculation of their salaries, deductions and deductions, as well as the withdrawal of funds due for payment using documents.

An automated payroll system minimizes abuse, but to transfer cases, the chief accountant is more interested in the presence of debt. There must be a report for each month, which the audited chief accountant must present for the entire audit period.

It is important that there are no piles of documents lying around– their timely arrangement in chronological order, according to signed folders, indicates the orderly storage of papers. If there is not enough space in the accounting room, then storage in a locked room is allowed. separate room folders with files for a period of no more than 5 years, the rest must be certified and archived, as evidenced by the 2nd copy. IN deed of transfer everything discovered is important to reflect.

List of folders according to description

Accounting and primary documents should be transferred according to the inventory, compiling a list that will be attached to the act. If the document flow includes thousands of primary papers, then it is simply unrealistic to create an inventory, including each of them, and in such cases, the inventory lists folders with certain documents for a month - for example, receipt notes or invoices.

Attention! When records are kept by divisions, for example, by sections, there will be several such folders with documents of the same name, and their number is indicated in the list.

Balances on verified accounts

Accounts can be checked selectively, balances are derived from them and compared with those shown in the statements at the end of the previous reporting period. This is necessary so that the successor of the affairs begins his work, being attached to these remnants as a starting point.

List of missing papers

By checking the folders month after month, they check the presence of documents in those included in consolidated lists. When missing papers are identified, a list of them is compiled. If possible, the departing accountant can try to find a copy of the missing paper and make up for the shortage with at least a copy.

The same papers that could not be recovered are included in the list - this way the employee receiving the files will insure himself in case of an audit by the auditor, and in his work he will have an idea of ​​​​what is not available.

The list is attached to the transfer act.

Another very important point

It is also not enough to give such important attributes as seals, keys to safes, codes, ciphers and passwords from hand to hand: the fact of their transfer should be recorded in the act at the bottom of the table. This is necessary both for the resigning employee and for the accepting business. Completion of the act - signatures of the person who submitted the case and the employee who accepted it

, with a breakdown of positions and full names. The signatures certify that one accountant handed over the documents and attributes, and the other accepted them. The transfer act will allow the former chief accountant to leave calmly and avoid constant questions, and the enterprise will continue to operate again. accepted employee

for this position. Most of the answers to questions that arise during the work process can be found in the act.

All accounting consists of documents: some of them the accountant receives from contractors, some from employees, and some he creates himself. How to understand all this diversity? This article will help. Any accounting document is a form a certain shape , which has required details

1. . Globally, they can be divided into two large groups:
2. Primary.

Accounting registers. The first includes all those papers and electronic files , which are compiled at the time of the transaction and certify the fact of its completion. Document flow in accounting is regulated the federal law about accounting. Accounting registers are formed on the basis of primary documentation; they contain accounting records and transactions. In addition, they serve for primary registration. Consider the meaning accounting documents

, requirements for their registration and shelf life in more detail.

Classification

• In addition to primary and accounting documents, accounting documents may have other classifications. For example, they are:
• internal and external;
• administrative and exculpatory;
• one-time and cumulative;

strict accounting and ordinary. For each operation or transaction there is separate list mandatory papers

. Usually the supplier prepares the initial documentation, but it is the buyer who is interested in ensuring that everything is done correctly and without deviations from the rules. Because he receives goods, services or intangible assets on the basis of these official papers, pays money and claims to receive tax deductions.

The primary statement should be compiled directly during the transaction or immediately after its completion. The form of such papers must be fixed in the accounting policies of the organization. In some cases, there is a legal obligation to use unified forms, approved by authorized government agencies and services, and in some organizations have the right to develop and use own forms. For example, you cannot use an invoice of an unspecified form, but you can develop an expense report yourself.

All primary official documents must have details, without which they are considered invalid. The set of such details depends on the type of form; usually the following should be indicated:

• Name;
• Document Number;
• the essence of the transaction or operation;
• compiler's data;
• signature of the head of the organization and seal (if used).

Some papers are prepared in one copy, but most are prepared in two or more copies. When compiling several copies they have equal strength and are originals. To implement accounting records The basis is documents of this type.

Accounting registers

Accounting, or, in other words, documents accounting registration, are used to systematize and accumulate information contained in those accepted for accounting primary documents, as well as to reflect this data on accounting accounts and reporting. You can lead them:

• in special books (magazines);
• on separate sheets and cards;
• in the form of machine diagrams obtained when using computer technology;
• directly to specialized programs on electronic media.

It is important to observe the chronology of data entry and accounting principles: double entry, maintaining synthetic and analytical accounting, application general plan accounts and others. Based on data from accounting registers, reports are compiled, which organizations submit to Rosstat and the Federal Tax Service.

Shelf life

Shelf life accounting documentation depend on the form of the primary or register. They are established by the law on accounting and special list, approved by order of the Ministry of Culture of the Russian Federation dated August 25, 2010 No. 558. Total term, provided for by law, is 5 years. But the list includes more specific deadlines. For example, reporting must be kept as long as the organization operates, and information about income individuals- at least 75 years old, if there are no personal accounts of employees. The storage period begins with the year following the year of their last use, but sometimes it is calculated according to a different principle. For example, certificates of work performed under a contract must be kept for at least 5 years from the expiration date of the contract.

Accountant's responsibility

If an accountant, especially the chief one, resigns, he must hand over all files and documentation. For this purpose it is prescribed authorized person, which accepts the entire farm under an act based on the order of the head of the organization. In this act it is necessary to list everything for which the chief accountant is directly responsible. In particular:

• accounting, tax and management reporting;
• accounting policies and local regulations;
• certificates EDS keys For electronic exchange with banks and regulatory authorities;
• correspondence with tax office and other regulatory authorities (requirements and reconciliation reports).

Exactly how many documents were transferred and the periods for which they were compiled can be indicated in the act itself or in the appendices to it. In addition, the appendices to the act may contain a kind of detailed balance sheet of the organization: a balance sheet for the accounting accounts as of the date of transfer of affairs.

A sample act of acceptance and transfer of accounting documents looks like this.

Often in budget and commercial companies a situation arises when the chief accountant retires, goes on maternity leave, or simply quits due to at will or by translation. At the same time, he needs to transfer matters to his deputy or the person who plans to take his place. The transfer procedure is stipulated by law, in which case the transfer of relevant cases is carried out and aIn our article we will look at how this procedure is carried out and what needs to be filled out when changing accountants.

Introduction

Company employees who decide to quit inform the manager in advance, coordinating existing issues and resolving them. If the dismissal is carried out urgently and without approval, the employer has the right to demand that the employee work for 2 weeks. Also, if an employee goes on maternity leave, then all this is agreed upon and a selection is made for her. temporary replacement

, that is, in essence, the manager has time to find a replacement and issue the necessary orders.

The chief accountant must notify his superiors in advance about his departure. If key figures leave, such as the chief accountant or, then you need to prepare more thoroughly than when dismissing an ordinary employee. It is necessary not only to find a new employee, but also to transfer all matters to him so that the company’s work does not stop and the reshuffle does not bring serious upheavals. As a rule, in similar situations An act of acceptance and transfer of documents or cases is drawn up. Please note that legally similar procedure is not described in labor code there is no mention of it, but in many enterprises such a practice exists. Moreover, before signing the act, they usually conduct audit(this requires an order from management).

So, the transmission scheme is as follows:

1. An audit or inventory is carried out if necessary.
2. If there is a candidate for the position, then an acceptance certificate is drawn up for him (he must be officially registered as an employee).
3. If there is no candidate or it has not yet been formalized, then the affairs are transferred to the head of the company, since accounting, according to the Labor Code, falls within the competence of the head of the organization.
4. When the applicant for the position of chief accountant is selected and approved, a second act is drawn up, according to which the affairs are transferred from the head of the company to the final executor.

Attention:professional lawyers and accountants recommend carrying out the inventory process without fail in order to avoid unpleasant consequences and situations in the future.

How does inventory work?

According to the law, an inventory is carried out during any change of the financially responsible person, and even more so the chief accountant. To carry it out, the head of the company draws up an order, appointing inventory commission. Further actions proceed according to the following algorithm:

1. The commission examines documents and processes them, as well as performs other actions required by it.
2. The balances are calculated (they are calculated on the date of the inventory).
3. The necessary information is entered into registers, the movement of assets is recorded in documents.
4. An audit is carried out to confirm the presence of assets, their condition and integrity.
5. The commission draws conclusions about the condition and integrity of the assets and draws up an appropriate protocol, which is signed by all members of the commission.

Taking an inventory will help bring order to the company's affairs.

Let's look at how to correctly compose an order. It looks like this:

In connection with the release of maternity leave chief accountant of Romashka LLC Svetlana Borisovna Nikitina from May 20, 2018, as well as in order to obtain reliable data on financial statements And accounting at the enterprise

I ORDER:

1. Before May 17, 2018, carry out an extraordinary inventory of assets, inventories and intangible assets, cash, strict reporting forms.
2. The commission includes the following employees:

Head of the commission: Financial Director of Romashka LLC Sinitsyn Igor Pavlovich /signature/

Members of the commission:

Accountant Semenova Yu.A. /signature/

Economist Yurchishin A.Ya. /signature/

Lawyer Marchenko Yu.K./signature/

The inventory is carried out in the personal presence of the financially responsible person.

Implementation control of this order I leave it behind.

Head of Romashka LLC

Prikhodko A.Yu.

Preparatory stage

So, after the head of the company has issued and signed an order to conduct an audit and the state of affairs, and also appointed members of the commission, the procedure is carried out transfer of affairs of the chief accountant upon dismissal (sample act we will give a little below). Responsible persons It will be necessary to prepare papers for delivery to the candidate for the position or the head of the company. The outgoing chief accountant must put the reporting in order, enter all necessary information, number the registers, etc. This must be done without fail, despite the fact that the amount of work is very large, otherwise the employee who quit (or went on maternity leave) will be disturbed and distracted in every possible way.

Order to appoint a commission

If in the first paragraph the manager drew up an order appointing a commission to carry out an inventory, then after preparatory stage an order is drawn up to create a commission that controls the process of transferring cases. It must indicate the deadline by which they must be transferred to the new employee or manager. The commission should include three employees:

1. The one who transmits.
2. The one who accepts.
3. Head of the company or person in charge.

Attention:Other employees may also join the commission. For example, it often includes a lawyer, economist, auditors, etc.

During the inventory, a commission is created from financially responsible persons

The purpose of this commission is to check the papers that are transferred from the old chief accountant to the new one, the reliability of the data specified in them, the availability necessary papers on tax and accounting, etc. In fact, the order appointing this commission is identical to the above order, the only thing is that the wording and goals in it change. It is drawn up by the manager, has a corresponding number and is entered into the order book.