Employment contract with the main one. When filling out a place of work, it is necessary to indicate
1. The Subject of the Agreement
1.1. Genuine contract regulates labor relations between the Chief Accountant and the Company.
1.2. The Chief Accountant of the Company undertakes in his activities to act in the interests of the Company, to exercise his rights and fulfill his duties in relation to the Company in good faith and reasonably.
1.3. The Company undertakes to provide the Chief Accountant with conditions conducive to best execution the latter of his duties, to pay for his activities in the manner and amounts established by the Company and in accordance with this agreement.
1.4. The Chief Accountant reports directly to the General Director of the Company and is an ex-officio member of the Management Board of the Company.
Subordinate to the Chief Accountant are:
___________________________________________________________________________ __________________________________________________________________________.2. Duration of the contract
2.1. This agreement is concluded for _______________________________ years. (specify the term) After the expiration of the contract, by agreement of the parties, it can be extended by drawing up an additional agreement. This agreement
is an integral part of this agreement.
3.1. The chief accountant is obliged to:
3.1.1. Organize accounting economic and financial activities and control over the economical use of material, labor and financial resources, safety of the Company's property.
3.1.2. Formulate an accounting policy in accordance with the legislation on accounting, based on the structure and characteristics of the Company’s activities, the need to ensure it financial stability.
3.1.3. Lead the work on the preparation and adoption of the working chart of accounts, forms of primary accounting documents used for registration business transactions, for which standard forms are not provided, development of forms of internal documents financial statements, as well as ensuring the procedure for conducting inventories, monitoring business transactions, and compliance with processing technology accounting information and document flow procedures.
3.1.4. Provide rational organization accounting and reporting at the enterprise and in its divisions based on maximum centralization of accounting and computing work and the use of modern technical means And information technologies, progressive forms and methods of accounting and control, formation and timely submission of complete and reliable accounting information about the activities of the enterprise, its property status, income and expenses, as well as the development and implementation of measures aimed at strengthening financial discipline.
3.1.5. Organize accounting of property, liabilities and business transactions, incoming fixed assets, inventory and Money, timely reflection in the accounting accounts of transactions related to their movement, accounting of production and circulation costs, execution of cost estimates, sales of products, performance of work (services), results of the economic and financial activities of the enterprise, as well as financial, settlement and credit transactions.
3.1.6. Ensure the legality, timeliness and correctness of paperwork, the preparation of economically sound reporting calculations of the cost of products, work (services) performed, wage calculations, the correct calculation and transfer of taxes and fees to the federal, regional and local budgets, insurance contributions to state non-budgetary social funds, payments to banking institutions, funds for financing capital investments, repayment in deadlines debts to banks on loans, as well as the allocation of funds for material incentives for employees of the enterprise.
3.1.7. Monitor compliance with the procedure for registration of primary and accounting documents, settlements and payment obligations, spending of the fund wages, for establishing official salaries for employees of the enterprise, conducting inventories of fixed assets, inventory and cash, checking the organization of accounting and reporting, as well as documentary audits in the divisions of the enterprise.
3.1.8. Participate in conducting economic analysis economic and financial activities of the enterprise according to accounting and reporting data in order to identify intra-economic reserves, eliminate losses and unproductive costs.
3.1.9. Take measures to prevent shortages, illegal spending of funds and inventory, violations of financial and economic legislation.
3.1.10. Participate in the preparation of materials on shortages and thefts of funds and inventory items, control the transfer to necessary cases these materials to investigative and judicial authorities.
3.1.11. Take measures to accumulate financial resources to ensure the financial stability of the enterprise.
3.1.12. Interact with banks on the placement of available financial resources on bank deposits (certificates) and the acquisition of highly liquid government valuable papers, control over accounting transactions with deposit and loan agreements, securities.
3.1.13. Work to ensure strict compliance with staffing, financial and cash discipline, estimates of administrative, economic and other expenses, the legality of writing off shortages from accounting accounts, accounts receivable and other losses, safety of accounting documents, registration and submission of them to in the prescribed manner to the archive.
3.1.14. Participate in the development and implementation of rational planning and accounting documentation, progressive forms and methods of accounting based on the application modern means computer technology.
3.1.15. Ensure the preparation of balance sheets and operational summary reports about income and expenses of funds, about the use of the budget, other accounting and statistical reporting, submitting them in the prescribed manner to the relevant authorities.
3.1.16. Render methodological assistance employees of enterprise departments on issues of accounting, control, reporting and economic analysis.
3.1.17. Manage accounting staff.
3.2. The Chief Accountant also performs his official duties in the areas established by law regulating accounting activities, constituent documents of the Company, Personnel Regulations, orders and instructions of the General Director of the Company. Specific job responsibilities The chief accountant is determined in accordance with the rules established by his job description.
Other rights and obligations of the Chief Accountant are established in accordance with the current labor legislation RF.
3.3. The Chief Accountant, together with the heads of the relevant departments, as well as participating in the work of the Management Board, is obliged to exercise control over:
For compliance established rules registration of transactions with securities that are the subject investment activities Societies;
For the correctness of payroll expenses, compliance with staffing, financial and cash discipline;
Compliance with the established rules for conducting an inventory of funds, securities, inventory, fixed assets, settlement and payment obligations;
For the collection of receivables within the established time frame and repayment accounts payable, compliance with payment discipline;
Behind the legality of writing off shortages, receivables and other losses from the balance sheet.
3.4. Requirements of the Chief Accountant for documentation business transactions and submission to accounting necessary documents and information are mandatory for all employees of the organization.
3.5. The chief accountant signs along with general director Monetary and settlement documents, business contracts. Without the signature of the Chief Accountant specified documents are considered invalid and will not be accepted for execution.
3.6. The Chief Accountant does not have the right to accept for execution and draw up documents on transactions that contradict the law, the constituent documents of the Company and the established procedure for the acceptance, storage and expenditure of funds, inventory and other valuables, and other documents that violate financial or contractual discipline.
If the General Director of the Company receives instructions to perform such an action, the Chief Accountant, without carrying it out, writing draws the attention of the General Director to the illegality of the order given by him. Upon receipt of a repeated written instruction from the General Director, the Chief Accountant shall execute it, immediately informing the Management Board of the Company about this. Full responsibility for the illegality of the transaction in this case lies with the General Director of the Company, who is obliged to immediately report his decision in writing to the founder of the Company.
3.7. Disagreements between the Chief Accountant and the General Director are resolved in the manner established by law, the constituent documents of the Company and the Personnel Regulations.
4. Responsibilities of the Company
4.1. In order to provide the Chief Accountant with conditions conducive to the best performance of his functions, the Company is obliged to:
4.1.1. Ensure that the Chief Accountant is provided with information, documents and materials necessary for him to perform his functions.
4.1.2. Provide the Chief Accountant with premises, equipment, office equipment, and official transport to perform his duties.
4.1.3. Pay the Chief Accountant remuneration in the manner and amount established by this agreement.
4.1.4. Provide the Chief Accountant with guarantees provided for by the labor legislation of the Russian Federation.
4.1.5. Carry out compulsory social insurance of the Chief Accountant in the manner established federal laws.
5. Terms of payment
5.1. The Company undertakes to pay the Chief Accountant a salary in the amount of ______________ rubles per month.
5.2. In addition to the salary specified in clause 5.1 of this agreement, the Company also undertakes to pay the Chief Accountant 10% of net profit of the Company based on the results of its activities for the quarter.
5.3. The salary specified in clause 5.1 of this agreement is paid on the ____ day of the month following the month to be paid.
5.4. The remuneration specified in clause 5.2 of this agreement is paid on the date ____ of the first month following the quarter in which the profit was made.
6. Work and rest schedule
6.1. The chief accountant is given a 40-hour work week with normal working hours.
6.2. The chief accountant, in accordance with the procedure established by the current labor legislation of the Russian Federation, is granted annual basic paid leave of __________________ calendar days and additional paid leave of _________________ days.
Leave can be extended at any time during the working year by agreement of the parties, but in this case, annual basic leave for the first year of work can be granted no earlier than 6 months from the date the Chief Accountant actually performs his duties and with written consent General Director of the Company.
6.3. On weekends (Saturday, Sunday) and holidays no work is being done. The work of the Chief Accountant on weekends and holidays is paid double.
6.4. If the Chief Accountant goes to work on weekends or holidays according to his independent decision, without written permission from the administration, the requirements of clause 6.3 do not apply.
7. Guarantees and compensation
7.1. The Chief Accountant is fully covered by the benefits and guarantees established by law, the constituent documents of the Company, the Personnel Regulations, and other decisions of the founder or administration of the Company.
7.2. Damage caused to the Chief Accountant by injury or other damage to health associated with the performance of his duties labor responsibilities, subject to compensation in accordance with the labor legislation of the Russian Federation.
7.3. In case of termination of the employment contract with the Chief Accountant due to a change of owner of the Company new owner is obliged to pay the Chief Accountant compensation in the amount of not less than three average monthly earnings.
8. Types and conditions social insurance
8.1. The Company is obliged to provide social insurance for the Chief Accountant as provided for by current legislation.
8.2. Types and conditions of social insurance directly related to labor activity: __________________________________________________________________________. 8.3. This agreement establishes the obligation of the Company to also carry out the following types additional insurance
Chief accountant: __________________________________________________________________________.
9. Responsibility of the Chief Accountant
9.1. The chief accountant bears disciplinary and other liability established by law in the following cases:
Acceptance for execution and execution of documents for transactions that contradict the law or the procedure for acceptance, posting, storage and expenditure of funds, inventory and other valuables established by other regulations;
Failure to ensure control over timely and correct reconciliation of transactions on current and other bank accounts, settlements with debtors and creditors;
Violations of the procedure for writing off shortages, receivables and other losses from the balance sheet;
Lack of control over the proper organization of accounting, untimely inspections and documentary audits;
Preparation of unreliable financial statements due to the fault of the accountant;
Other violations of regulations governing the organization of accounting.
9.2. The chief accountant is responsible, along with the general director, for:
Violation of regulations governing financial and economic activities;
Violation of deadlines for submission accounting reports and balance sheet to the founder and government bodies.
9.3. The chief accountant bears financial liability in full for damage caused to the Company through his fault in cases expressly specified in current legislation, or by court decision.
9.4. Disciplinary, financial and criminal liability of the Chief Accountant occurs on the grounds established by the legislation of the Russian Federation.
9.5. Disciplinary action imposed on the Chief Accountant by the General Director independently or by decision of the founder.
10. Duration of the contract
10.1. This agreement comes into force from the date of its official signing by the Chief Accountant and the Company and is valid until its termination on the grounds established by law.
10.2. The dismissal of the Chief Accountant from his position is carried out by the General Director in the manner and on the grounds provided for by the labor legislation of the Russian Federation.
10.3. When the Chief Accountant is dismissed from office, the cases are handed over to the newly appointed Chief Accountant or another employee appointed by the General Director, based on the results of which a corresponding act is drawn up. Until the approval of the act by the General Director, the terms of this agreement are considered valid, and no order of dismissal is issued.
11. Dispute resolution procedure
Disputes arising between the parties in connection with the execution of this agreement are resolved in the manner established by the labor legislation of the Russian Federation.
12. Final provisions
12.1. This agreement is drawn up in 2 copies and includes ____________________ sheets. (specify quantity)
12.2. Each party to this agreement owns one copy of the agreement.
12.3. The terms of this agreement may be changed by mutual agreement sides Any changes to the terms of this agreement are formalized in the form of an additional agreement signed by the parties, which is an integral part of this agreement.
13. Signatures of the parties
Company: __________________________ Chief Accountant: General Director: ____________________________________ ____________________________________ (Full Name) (Full Name) _____________________________________ _____________________________________ Address: ___________________________________ Address: _____________________________________ _____________________________________ ____________________________________ Signature _____________ Signature _____________
Pay special attention to drawing up an employment contract with the chief accountant, so that later you do not have to defend your rights in court. What points are worth paying attention to? Special attention, we'll tell you about the article.
From the article you will learn:
In addition, the specifics of the work of the chief accountant are such that they require a busy schedule. Therefore, an employment contract may include as one of the main conditions . Naturally, such a labor regime, especially if stipulated by the contract, gives the employee the right to the guarantees established by Part 1 of Art. 119 of the Labor Code of the Russian Federation, including for additional paid days to the main annual leave.
Note! In order for an employee to be able to establish an irregular working day, the enterprise must draw up a List of positions with irregular working hours. This list may be an appendix to or a collective agreement.
Since, due to the nature of the labor function, the chief accountant has no material values are not entrusted, this position is not included in the list of positions with which it is necessary to conclude agreements on . The job responsibilities of the chief accountant do not include receiving funds and inventory items. Therefore, there is no agreement on full financial liability with him legal force and in any court will be declared legally void.
But the employer has the opportunity to protect himself from fraud when concluding an employment contract with the chief accountant by including in the document a clause on full employee in case of damage to the enterprise.
Material damage can be caused, for example, by the careless actions of the chief accountant, as well as improper execution their responsibilities. Only taxes transferred to the budget at the wrong time can result in large fines. If the employment contract contains a clause on full , the employer has the right to withhold the entire amount of damage from the chief accountant. IN otherwise deduction from the chief accountant can be made once - within the limits of average monthly earnings.
General terms and conditions of the employment contract with the chief accountant
Despite his status, the chief accountant is an ordinary employee of the company, and labor relations with him are formalized in general procedure:
A sample employment contract with the chief accountant in 2017 is drawn up in the general manner, that is, it indicates listed in Art. 57 Labor Code of the Russian Federation. Table 1 indicates the mandatory conditions and information that must be specified in with the chief accountant in 2017.
Download documents on the topic:
Table 1. Mandatory conditions and information that are included in the sample employment contract with the chief accountant
Prerequisites |
|
Place and date of conclusion of the employment contract |
Place of work |
Employee details (full name and passport) |
Labor function |
Employer details (name and tax identification number) |
Start date of work, and in the case of a fixed-term contract, its end date |
Guarantees and compensation for work in harmful conditions, if there are such conditions |
|
Nature of work |
|
Working conditions |
|
Conditions for compulsory social insurance of employees |
Employment contract with chief accountant sample of filling out a place of work
When filling out a place of work, it is necessary to indicate:
- employer's name;
- location of the employer.
Employment contract with chief accountant sample of filling out a labor function
Note! Requirements for the qualifications of a chief accountant are available in » , approved by order of the Ministry of Labor of Russia dated December 22, 2014 N 1061n. And when developing a job description, you can use data from the professional standard. A sample job description for a chief accountant can be downloaded .
Additional terms of the employment contract with the chief accountant related to the specifics of the position
In addition to the general mandatory conditions, the employment contract with the chief accountant may include various additional conditions. Let's consider the following additional conditions of a sample employment contract with the chief accountant of an LLC or JSC:
Sample employment contract with chief accountant: duration of trial
The probationary period is established for the employee by agreement of the parties and in relation to the chief accountant it can be 6 months. But it is not required condition, that is, establishing a six-month probationary period is the right, not the obligation of the employer. can be, like for other employees, 3 months.
Employment contract with the chief accountant, sample of filling out the terms of financial liability
The chief accountant, along with the head of the company, bears full financial responsibility. But unlike the head of the company, the chief accountant bears full responsibility only if such a condition is stipulated in the employment contract. Separate agreement There is no need to conclude full financial liability with the employee. If there is no provision for financial liability in the employment contract, then the employee bears only limited liability in general order.
Download in.doc
Download in.doc
Additional guarantees upon dismissal
When the owner of the property changes, the employment contract with the chief accountant may be . At the same time, upon dismissal this basis the employee is entitled compensation payment in the amount of not less than the total average earnings for three months.
At a sample employment contract with the chief accountant of an LLC or JSC may include a provision on increased size compensation.
In this article, we examined the mandatory and additional terms of the employment contract with the chief accountant. IN Almost every company has this position. In order for an employer to be confident in his chief accountant, he needs to provide for everything possible risks and write down the employment contract in as much detail as possible.
Majority Russian organizations are required by law to have a chief accountant on staff. This position is a managerial one, and therefore requires a special approach to the design of the specialist who is applying for it. In this regard, the employment contract with the chief accountant has whole line nuances that do not exclude the usual requirements that the Labor Code of the Russian Federation imposes on such documents. Let's consider these requirements in more detail.
The position of chief accountant is one of the key positions in almost every organization. Such a specialist is traditionally the second person after the director and belongs to management team. Therefore, when drawing up an employment contract with him, it is necessary not only to fulfill the requirements Article 57 of the Labor Code of the Russian Federation, which contains general features for such contracts, but also to provide for important points that are inherent specifically in this position.
Terms of the contract with the chief accountant
The labor contracts that employers sign with their employees must strictly certain conditions, however, they can be supplemented depending on the position and specialty of the employee. Therefore, when hiring a chief accountant, it is possible and even necessary to include in the contract additional conditions that do not contradict the requirements of the Labor Code of the Russian Federation. Similar conditions may be contained in a sample employment contract with an SNT accountant or cashier, although they are not management employees. The only exception is the trial period.
In addition, the code itself provides for a number of special conditions in such a contract. In particular, with the chief accountant, as well as with the manager, it is allowed to establish an increased probationary period: instead of three months - six. Such a document can be concluded for a certain period and it will be urgent or it can be agreed upon for an indefinite period.
So, it is advisable to include the following conditions in the employment contract:
- probationary period when hiring (up to 6 months);
- conditions for termination of TD (at the initiative of the employer and the specialist himself);
- ma-te-ri-al-naya responsibility of the chief accountant (this should also be provided for in the job description);
- validity period of the contract (in some cases when concluding a fixed-term contract).
It should be noted that according to the norms Article 59 of the Labor Code of the Russian Federation employers have the right to conclude trade agreements with workers for a limited period only in certain cases. A list of such situations is given in this article. The contract with the chief accountant is included in this list. Therefore, by agreement of the parties, the contract can be concluded for a certain period. This should be the voluntary consent of the future chief accountant, and not pressure from management in this matter. True, it is almost impossible to verify this fact, therefore, if the company’s policy includes hiring chief accountants for, for example, three years, no regulatory authorities will be able to prevent this.
Separately, it is necessary to say once again about the test, or, as it is often called in everyday life, about probationary period, which is regulated by regulations Article 70 of the Labor Code of the Russian Federation. For all employees, the law allows testing of knowledge and skills within three months from the date of employment. For special important employees, which includes the chief accountant, this period can be doubled. Such an initiative by the employer must not only be written down in the TD, but also reinforced with an order.
As for financial responsibility, the position of chief accountant implies such responsibility by default, therefore the conclusion of a separate agreement on full financial responsibility for such a position is not provided for, but in the job description , as well as in the contract, such a condition must certainly be present, as defined in Part 2 of Article 243 of the Labor Code of the Russian Federation. This is very important condition and it cannot be neglected, because the courts often refuse to allow employers to recover losses that the organization suffered as a result of the dishonest activities of the chief accountant. The chances of recovering damages drop even more if liability is not properly documented.
The contract with the chief accountant should also include a condition on non-disclosure of any confidential (commercial, technical and personal) information about the company’s activities. This condition will allow you to attract executive to liability for violation of secrets.
Sample employment contract with chief accountant 2019
Let's take a closer look at how to correctly compose the document itself. From the text Article 16 of the Labor Code of the Russian Federation it follows that the chief accountant commercial organization is employee, and the labor relationship between him and the employer arises solely on the basis of an employment contract. There is no standard form for this document; the employer must draw it up independently, taking into account individual characteristics company and the requirements of the Labor Code of the Russian Federation.
Thus, the contract with the chief accountant must contain the following data:
- last name, first name, patronymic of the employee;
- name of the employing company;
- data from the employee’s identity documents;
- TIN of the taxpayer organization and TIN of the employee;
- data authorized representative the employing company that signed the TD, and an indication of the basis by which it is vested with such powers;
- date and place of conclusion of the TD;
- place of work and position of a citizen;
- terms of remuneration:
- date of commencement of duties;
- start date and test period;
- labor function of a specialist (work according to the position in accordance with staffing table, profession, specialty indicating qualifications).
It is recommended to use when developing the text of the TD regarding the labor function of the chief accountant. Qualification directory of positions for managers, specialists and other employees, approved Resolution of the Ministry of Labor of Russia dated August 21, 1998 N 37. In addition, commercial companies may, at their discretion, take as a basis professional standard"Accountant" approved by order of the Ministry of Labor of Russia of December 22, 2014 N 1061n. For organizations with state participation Application of this document is mandatory.
IN in some cases Article 7 Federal Law of December 6, 2011 N 402-FZ"On Accounting", other laws and regulations (for example, the Central Bank of Russia) are established special requirements requirements for chief accountants of some economic entities. For example, in joint stock companies the chief accountant must have higher education, have at least three years of work experience related to accounting, and also do not have an outstanding or outstanding criminal record for crimes in the economic sphere.
A correctly executed first page of an employment contract with a chief accountant may look something like this:
In addition, a contract with such a specialist can be concluded for part-time work. He must meet the same requirements, only the work schedule and payment conditions will differ. Separately, it should be noted about hiring a cashier; the agreement with him also has a number of features, which mainly relate to financial responsibility. However, the first pages and general content documents are not very different. In addition, if there is no separate cashier in the organization, then another specialist can combine these positions. In this case, an additional agreement is concluded and a sample employment contract with an accountant-cashier will look like this:
Termination of the employment contract with the chief accountant
Termination of an employment contract with a chief accountant also has its own peculiarities. In particular, the employer has the right to terminate such relationships not only on general grounds established by the Labor Code of the Russian Federation, but also on special ones, for example, main boo-ha can be fired under paragraph 9 of part 1 Article 81 of the Labor Code of the Russian Federation, that is, for unfounded decisions that caused damage to the company’s property.
Also, the chief accountant can be fired if the company has changed owners and the new owners do not want to work with the previous specialist. Such a condition for terminating an employment contract is provided for in paragraph 4 of Article 81 of the Labor Code of the Russian Federation. To make a decision, the law gives the new owner three whole months, as stated in Article 75 of the Labor Code of the Russian Federation. In this case, no evidence of incompetence or other inadequacy of the employee for the position he occupies is necessary. A change of owner is a self-sufficient basis. Three month period in this situation, it may be crossed out by any additional agreement to the contract signed by the new owner with the current specialist. This could be a document about the job responsibilities or the procedure for remuneration. After such agreements, dismissal due to the wishes of the new owner will be unlawful, since this step indicates an intention to continue working under new conditions.
Download the employment contract with the accountant
Document form for self-filling prepared using the commercial version of ConsultantPlus
Document form " Approximate form employment contract with the chief accountant of the organization" refers to the heading " Employment contract, labor contract" Save the link to the document in in social networks or download it to your computer.
Employment contract
with the chief accountant of the organization
__________________________________ "___" ________ 20__
(Name settlement,
where the contract was concluded)
TIN ___________________,
(full name of the enterprise indicating the organizational and legal
Registered
(name of the registering authority, date, number of the registration decision)
represented by _______________________________________, acting on the basis
(position, full name)
Referred to as
(name and details of document confirming authority)
hereinafter "Employer", on the one hand, and __________________________,
(full full name)
passport series _____________________, N ___________________________, issued
Year, department code _________,
(name of the authority that issued
passport, date of issue)
registered at the place of residence at the address:
Hereinafter referred to as "Chief Accountant",
have entered into this agreement as follows:
labor and other directly related relations between the Chief
accountant and employer.
1.2. Work under this agreement is for the Chief Accountant
main place of work.
Option 1. The chief accountant can hold paid positions in
other organizations with the permission of the board of directors (supervisory
council) of the society.
Option 2. The chief accountant has the right to conclude an employment contract with
another employer to work on terms external part-time job,
unless otherwise provided by federal laws.
In such cases, part-time work is carried out with
taking into account the rules established by Chapter 44 of the Labor Code of the Russian Federation.
1.3. The place of work of the Chief Accountant is ____________________
__________________________________________________________ (indicate full
name and address of the organization, location office space).
1.4. The start date of work is "__"________ 20_.
1.5. Mr. ________________ (full name) is hired at
as __________________________________________ (specify the name
positions in accordance with the organization's staffing table. If in
in accordance with federal laws with the performance of work according to certain
positions, specialties or professions are associated with the provision of benefits
or the presence of restrictions, then the names of these positions, specialties
or professions and qualification requirements must correspond to them
names and requirements specified in qualification reference books,
approved in the manner established by the Government of the Russian Federation).
1.6. The following office equipment is assigned to the Chief Accountant:
equipment and other material assets for the safety of which he
carries personal responsibility:______________________________________
_________________________________________________________________________
1.7. Characteristics of working conditions: _________________________________
_________________________________________________________________________
________________________________________________________________________.
1.8. For work in heavy, harmful and (or) hazardous conditions Chief
The following compensations and benefits are established for the accountant: ______________
_________________________________________________________________________
_________________________________________________________________________
_________________________________________________________________________
(this item included in the text of the contract if the work is carried out in
above conditions).
1.9. The chief accountant reports directly to the manager
organizations.
In case of disagreement between the head of the organization and the Chief
documents for an accountant for certain business transactions
according to them can be accepted for execution with written order
the head of the organization who bears full responsibility for
consequences of such operations.
1.10. When concluding this agreement, the Chief Accountant
a test duration of ____ calendar months is established
(the trial period cannot exceed six months), i.e. With
"___"__________20__ by "__"_________20__
If the test result is unsatisfactory, the Employer has
the right to terminate this agreement before the expiration of the trial period,
having notified the Chief Accountant about this in writing no later than
three days in advance, indicating the reasons that served as the basis for recognizing it
failed the test. Employer's decision The chief accountant has
the right to appeal in court.
If the test result is unsatisfactory, termination of this
agreement is made without taking into account the opinion of the relevant trade union
authority and without payment of severance pay.
If the probationary period has expired and the Chief Accountant continues to work, then
it is deemed to have passed the test and subsequent termination of this
agreements are permitted only on a general basis.
1.11. The terms of this agreement can only be changed by
agreement of the parties and in writing.
2. Main functions, powers
and responsibility of the Chief Accountant
2.1. The Chief Accountant is entrusted with the formation of accounting
policies, accounting, timely submission
complete and reliable financial statements.
2.2. The chief accountant ensures compliance with the activities carried out
business transactions legislation Russian Federation, control for
movement of property and fulfillment of obligations.
The chief accountant independently resolves issues related to
implementation of his functions and powers, which are attributed to his
competences of this agreement, legislative acts Russian
Federation, Personnel Regulations, job descriptions, decisions
general meeting shareholders and board of directors ( supervisory board).
2.3. The chief accountant heads the organization's accounting department. All
the requirements and instructions of the Chief Accountant are mandatory for employees
accounting department
Documentation requirements of the Chief Accountant
business transactions and submission to the accounting department of the necessary
documents and information are mandatory for all employees of the organization.
2.4. The chief accountant is obliged to ensure:
Accurate accounting of the results of financial and economic activities
organizations in accordance with the Federal Law "On Accounting"
and other rules established by regulatory legal acts And
Full accounting of incoming funds, securities,
inventory and fixed assets, as well as timely
reflection in accounting and reporting of transactions related to their
movement;
Reliable accounting of the execution of cost estimates, sales of services,
drawing up economically sound reports on turnover results
financial resources;
Correct calculation and timely transfer of taxes and fees
and other payments to the state budget, contributions to government
off-budget funds, funds to finance capital investments,
repayment of debts to banks and other creditors on time
loans, transfer of funds to special financial funds organizations;
Checking the organization of accounting and reporting in departments and sectors,
timely briefing of subordinate employees on issues
accounting, control, reporting and financial and economic
Control over the preparation of reliable financial statements for
basis primary documents And accounting records, provision
timely submission reporting on time
government agencies;
Security of accounting documents, execution and transfer of them to
in the prescribed manner in the archive.
Performance by the Chief Accountant of his official duties
carried out also in the areas established by law, charter
society, Personnel Regulations, orders and instructions of the manager.
The specific job responsibilities of the Chief Accountant are determined in
in accordance with the rules established by his job description.
2.5. The chief accountant together with the heads of the relevant
divisions of the organization are obliged to exercise control over:
Compliance with established rules for processing transactions with valuables
papers;
For the correct expenditure of funds on wages,
compliance with staff, financial and cash discipline;
Compliance with established inventory rules
cash, securities, inventory, fixed assets
funds, settlement and payment obligations;
For the collection of receivables within the established time frame and repayment
accounts payable, compliance with payment discipline;
Behind the legality of writing off shortages and receivables from the balance sheet
debt and other losses.
2.6. The chief accountant signs together with the manager
organization documents serving as the basis for acceptance and issuance
inventory and cash, as well as settlement,
credit, financial documents, endorses business contracts.
2.7. The Chief Accountant cannot be assigned responsibilities
associated with direct material responsibility for monetary
funds and material assets.
2.8. The chief accountant does not have the right to accept for execution and execute
documents on transactions that contradict the law, charter
society and the established procedure for acceptance, storage and use
cash, inventory and other valuables, other
documents that violate financial or contractual discipline.
If you receive instructions from the head of the organization to carry out
such an action, the Chief Accountant, without carrying it out, in
draws the manager's attention in writing to the illegality of this
their orders. Upon receipt from the manager of a repeated written
instructions the Chief Accountant carries out, immediately informing
this is the collegial executive body of the company and the board of directors
(supervisory board). Full responsibility for illegality
in this case, the head of the organization bears responsibility for the transaction,
who is obliged to inform about his decision immediately in writing
report to the next general meeting of shareholders, and in between
meetings - to the board of directors (supervisory board) of the company.
2.9. Disagreements between the Chief Accountant and the Manager
organizations are permitted in the manner prescribed by law,
the company's charter and personnel regulations.
2.10. Chief accountant in the exercise of his rights and performance
responsibilities must act in the interests of the Employer, carry out
their rights and fulfill their obligations in relation to the Employer in good faith
and reasonable.
2.11. Behind disciplinary offenses The chief accountant bears
responsibility in accordance with the labor legislation of the Russian Federation
Federation.
2.12. The chief accountant bears disciplinary and other established
liability under law in the following cases:
A) mismanagement accounting, as a result of which
there was neglect in accounting and distortions in reporting;
b) acceptance for execution and execution of documents on transactions,
that are contrary to the law or established by others
regulations on the procedure for acceptance, posting, storage and
spending money, inventory and other valuables;
c) failure to ensure control over timely and correct reconciliation
operations on current and other bank accounts, settlements with debtors and
creditors;
d) violation of the procedure for writing off shortages, receivables from the balance sheet
debt and other losses;
e) lack of control over the proper organization of accounting,
untimely inspections and documentary audits;
f) drawing up false financial statements due to fault
accounting;
g) other violations provided for by the Federal Law “On
accounting" and other regulations governing
organization of accounting.
Violations that resulted in the application of financial sanctions to the Employer with
sides tax authorities, also entail property liability
Chief accountant in accordance with the law, decisions of the general
shareholders meetings and executive bodies society.
2.13. The chief accountant bears the same responsibility as the head of the organization
responsibility for:
a) violation of regulations governing
financial and economic activities;
b) violation of deadlines for submitting accounting reports and balance sheets
community members and government agencies.
2.14. Disciplinary sanctions are imposed on the Chief Accountant
the head of the organization independently or by decision of the general meeting
shareholders or board of directors (supervisory board) of the company.
3. Rights and obligations of the parties to this agreement
3.1. The chief accountant has the right to:
Amendment and termination of this agreement in the manner and on
conditions established by the Labor Code of the Russian Federation, other federal
laws;
Providing him with work stipulated by this agreement;
Workplace, meeting the conditions stipulated
state standards organization and labor safety and
Timely and in in full payment of wages in
in accordance with their qualifications, complexity of work, quantity and
quality of work performed;
Complete reliable information about working conditions and requirements
labor protection in the workplace;
Vocational training, retraining and improving their
qualifications in the manner established by the Labor Code of the Russian Federation, other
federal laws;
Protection of your labor rights, freedoms and legitimate interests not everyone
in ways prohibited by law;
Permission labor disputes in the manner established by Trudov
Code of the Russian Federation, other federal laws;
Compensation for damage caused to the Chief Accountant in connection with
performance of his labor duties, and compensation for moral damage in
in the manner established by the Labor Code of the Russian Federation and other federal laws;
Compulsory social insurance in cases provided for
federal laws.
The chief accountant also has the right to: ____________________________
_________________________________________________________________________
_______________________________ (indicate the rights determined by the specifics
labor relations with a specific Employer).
3.2. The chief accountant is obliged to:
Personally perform the labor function specified in this agreement;
Conscientiously perform your job duties assigned to
him by this agreement;
Comply with internal rules labor regulations organizations;
Observe labor discipline;
Comply with occupational health and safety requirements
Treat the Employer's property with care, including
office equipment and equipment in his use, provide
safety of the documentation entrusted to him, as well as the property of others
workers;
Not to disclose information that has become known to him due to his occupation
information related to secrets protected by law (state,
official, commercial and other);
Immediately inform the Employer represented by the manager
organization about the occurrence of a situation that poses a threat to life and
health of people, safety of the Employer’s property.
The chief accountant is also obliged to: _____________________________________
_________________________________________________________________________
(indicate responsibilities determined by the specifics of labor relations with
specific Employer).
3.3. List of other labor rights and obligations of the Chief
accountant is determined by the Labor Code of the Russian Federation, other federal
laws, as well as the Personnel Regulations, job descriptions,
local regulations that do not contradict labor
legislation of the Russian Federation.
3.4. The employer has the right:
Amend and terminate this agreement in the manner and on the terms,
which are established by the Labor Code of the Russian Federation, other federal laws and
this agreement;
Encourage the Chief Accountant for conscientious efficient work;
Require the Chief Accountant to fulfill his labor
duties and careful attitude towards the property of the Employer and others
employees, compliance with internal labor regulations
organizations;
Involve the Chief Accountant in disciplinary and material
liability in the manner established by the Labor Code of the Russian Federation, other
federal laws;
Adopt local regulations;
Create associations of employers for the purpose of representation and
protect their interests and engage in them.
3.5. The employer is obliged:
Comply with laws and other regulations, local
regulations, terms of the collective agreement, agreements and this
contracts;
Provide the Chief Accountant with the work stipulated by this
agreement;
Ensure work safety and conditions that meet the requirements
occupational safety and health;
Provide the Chief Accountant with premises, equipment,
office equipment, means of transport and communication, documentation and other
information, as well as other means necessary for the execution of
labor responsibilities;
Pay in full what is due to the Chief Accountant
wages within the terms established by the Labor Code of the Russian Federation,
collective agreement, internal labor regulations
organizations, this agreement;
Timely comply with the instructions of state supervisory and
control bodies, pay fines imposed for violations of laws,
other regulatory legal acts containing norms labor law;
Provide for the daily needs of the Chief Accountant related to
performance of his labor duties;
Carry out compulsory social insurance of the Chief
an accountant in the manner prescribed by federal laws;
Compensate for damage caused to the Chief Accountant in connection with
performance of his labor duties, as well as compensation for moral
harm in the manner and under the conditions established by the Labor Code of the Russian Federation,
federal laws and other regulatory legal acts;
Perform other duties provided for by the Labor Code of the Russian Federation,
federal laws and other regulatory legal acts containing
labor law norms, collective agreements, agreements and this
agreement.
3.6. Rights and obligations of the Chief Accountant and the Employer in
areas of labor protection are determined by the rules of section X of the Labor Code
4. Terms of payment
Note: in accordance with Article 145 of the Labor Code of the Russian Federation, payment
labor of chief accountants in organizations financed from the federal
budget, is produced in the manner and amount determined
The Government of the Russian Federation, in organizations financed from the budget of the subject
of the Russian Federation, - by government authorities of the relevant
subject of the Federation, and in organizations financed from local budget,
Organs local government. Main salaries
accountants of other organizations are determined by agreement of the parties to the labor agreement
agreement.
Option 1. The employer undertakes to promptly and in full
pay the Chief Accountant a salary in the amount of _______
__________________ (indicate the amount of official salary) rubles monthly.
Due to the growth consumer prices for goods and services Employer
carries out wage indexation in next order: ___________
_____________________________________________________. (In organizations
financed from the relevant budgets, wage indexation
produced in order established by laws and other regulatory
legal acts, and in other organizations - in the manner established
collective agreement, agreements or local normative act
organization).
Option 2. The employer undertakes to pay the Chief
activities for the quarter, but not less than _________ rubles per month, and also
official salary in the amount of _________ rubles per month, which is subject to
indexation due to inflation in the following order:
_______________________________ (specify).
4.1. Option 3. The employer undertakes to pay the Chief
accountant _____% of the net profit received from the results
activities for the quarter, but not less than _________ rubles per month.
4.2. By decision of the Employer, the Chief Accountant is established:
Option 1: - personal allowance for official salary at the rate of
Rubles monthly;
Option 2: - bonus in the amount of ___ rubles monthly (quarterly);
Option 3: - remuneration based on the results of work for the year in the amount of
Rubles.
4.3. Option. Solution (know-how, concept, innovation
proposal, etc.) of the Chief Accountant, the implementation of which
allowed:
a) increase the profitability of the organization by at least ___%
(based on the results of the half-year), or
b) reduce the organization’s financial expenses by at least
___% with non-decreasing income (based on the results of the half-year), or
c) get another economic effect as _______________________
________________________________ (specify specifically), is the basis
for payment to the Chief Accountant one-time remuneration at the rate of
Rubles [Option: in the form of ______________________________ (specify
form of providing property benefits)].
The Employer's use of know-how, concept, innovation
proposals of the Chief Accountant and payment of remuneration to him in
in accordance with this agreement are not deprived of the Chief Accountant
opportunity to fully exercise their rights provided for
the law applies to the specific case.
4.4. Salary, including bonuses, allowances and other payments
compensatory and incentive nature, paid ______________
________________________________________ (indicate the place of payment of wages
fees) no later than the _________ day of each month following the
to which it was accrued, by ________________________________________________
_________________________________________________ (indicate payment method
wages - issuance of cash, transfer to a bank account).
4.5. Wages are paid in in cash in foreign currency
Russian Federation.
(In accordance with the collective agreement or employment contract for
written statement employee remuneration can be made in other
forms, not contrary to law Russian Federation and its
international treaties. Share of wages paid in
non-monetary form, cannot exceed 20% of total amount wages.
Payment of wages in the form of alcoholic beverages, drugs,
toxic, poisonous and harmful substances, weapons, ammunition and others
items that are subject to prohibitions or restrictions on their
free circulation is not allowed).
4.6. Deductions from wages are made only in cases where
provided for by the Labor Code of the Russian Federation and other federal laws.
5. Work and rest schedule
Note: terms and conditions of work and rest in mandatory
included in the employment contract if this regime in relation to this
employee is different from general rules installed in the organization.
5.1. The chief accountant is assigned the following duration
working week: ___________________ (five days with two days off,
six-day with one day off, working week with provision
days off on a rotating schedule).
5.2. Weekends: _____________________ (specify).
Option 1. Daily work hours are ____
Option 2. The chief accountant is given a flexible working schedule
time at which the beginning, end and duration of the working day
determined by agreement of the parties.
The employer ensures that the Chief Accountant works out the total
number of working hours during the accounting period:
a) ______ hours a day;
b) ______ hours per week;
c) ______ hours per month.
5.3. Option 3. The chief accountant is assigned an irregular
working day.
Normal working hours for a Chief
The accountant is assigned ___________ hours per week.
Daily work hours are ___ hours.
Starting time is ____ hours.
Closing time is ____ hours.
The time of breaks in work is _____________ (specify).
By order of the Employer, if necessary, Chief Accountant
may occasionally be involved in carrying out his duties labor functions behind
outside normal duration working hours.
5.4. Work on weekends and holidays is carried out in compliance with
requirements of the labor legislation of the Russian Federation with payment
_____________________ (indicate in what size).
5.5. The chief accountant is provided with an annual basic
paid leave with preservation of job (position) and average
earnings lasting ______ calendar days.
5.6. The chief accountant is provided with the decision of the Employer
annual additional paid leave of _____ duration
calendar days for __________________________________ (specify
grounds).
5.7. Annual paid leave is provided in accordance with
vacation schedule approved by the organization.
5.8. Annual basic paid leave for the first year of work
is provided, as a rule, no earlier than 6 months from the date
conclusion of this agreement.
By agreement of the parties, such leave for the Chief Accountant may be
granted until expiration specified period.
5.9. With the consent of the Employer, the Chief Accountant according to his written
the application may be granted leave without pay,
if this does not affect normal operation accounting department of the organization.
Duration of leave without pay
determined by agreement of the parties to this agreement.
6. Social insurance
6.1. The chief accountant is subject to mandatory social
insurance in the manner and on the terms established by law.
6.2. The chief accountant is subject to the following types social
insurance: _________________________________________________ (specify).
6.3. The following social insurance conditions are established:
directly related to the work of the Chief Accountant:
______________________________________________________________ (specify).
7. Guarantees and compensation
7.1. The chief accountant is provided with all guarantees and compensations,
established for other employees of the organization by the Labor Code of the Russian Federation and
other federal laws, the company’s charter, the Personnel Regulations,
decisions of the general meeting of shareholders, board of directors (supervisory
council) and executive bodies of the company.
7.2. In case of termination of the employment contract with the Chief Accountant in
connection with a change in the owner of the organization, the new owner is obliged
pay him compensation in the amount of not less than three average monthly
earnings of the Chief Accountant.
7.3. To support the activities of the Chief Accountant Employer
for the period of validity of this agreement provides him with ________________
_______________________________________ (office, communications,
electronic computing and other office equipment, vehicles, housing or
compensation, providing the child with a place in kindergarten, garden plot And
7.4. Damage caused to the Chief Accountant by injury or other
damage to health associated with the performance of his work
duties, subject to compensation in accordance with labor
legislation.
In the event of the death of the Chief Accountant for reasons related to his
official activities, his heirs are paid compensation in
the ruble equivalent size ______ $ US, converted at the exchange rate
Central Bank of the Russian Federation on the day of death.
8. Duration and grounds for termination of the employment contract
8.1. Option 1. This agreement was concluded on indefinite term
"__"_________20__
(When concluding an employment contract for an indefinite period
It is permissible not to indicate this circumstance. According to Part 3 of Article 58 of the Labor Code
Code of the Russian Federation, if the employment contract does not stipulate its validity period, then
the contract is considered concluded for an indefinite period).
Option 2. This agreement is concluded for a period of ___ years (years), from
"__"_______20__ by "__"_______20__
The circumstance (reason) that served as the basis for the conclusion
fixed-term employment contract in accordance with the Labor Code of the Russian Federation (other
federal law) is _________________________________________________
______________________________________________________________ (specify).
(It must be borne in mind that in accordance with Article 58 of the Labor Code
Code of the Russian Federation, an employment contract concluded for a certain period (fixed
employment contract) in the absence of sufficient grounds,
established by the authority, carrying out state supervision and control
for compliance with labor laws and other regulatory legal
For undefined period. Concluding fixed-term employment contracts is prohibited
in order to evade the provision of rights and guarantees provided for
employees with whom an employment contract is concluded for an indefinite period
8.2. This agreement comes into force on the day of its signing
parties.
The chief accountant is obliged to begin executing labor
duties from the date established in clause 1.4 of the agreement.
8.3. The contract may be terminated in the manner and on the grounds
provided for by the labor legislation of the Russian Federation.
8.4. The contract is terminated upon expiration of its validity period, about which
The chief accountant must be warned in writing at least
than three days before dismissal.
(Clause 8.4 can only be included in the text of a fixed-term labor
agreement).
8.5. Upon termination of this agreement, Chief Accountant
delivers cases to the newly appointed chief accountant or other
employee assigned by appropriate order, the results of which
an act of transfer and acceptance is drawn up accounting documentation.
9. Final provisions
9.1. Financial liability of the Chief Accountant and the Employer
applies according to the rules of Section XI of the Labor Code of the Russian Federation.
9.2. In the event of an individual dispute between the parties
labor dispute is subject to settlement through direct
negotiations between the Chief Accountant and the Employer.
If the dispute that arises between the parties is not resolved by
negotiations, then it is resolved in the order established by articles chapter 60
Section XIII of the Labor Code of the Russian Federation.
9.3. Regarding the relations of the parties not regulated by this agreement,
labor law standards established by the Labor Code of the Russian Federation are applied,
other federal laws and other regulatory legal acts.
9.4. This agreement is drawn up in two copies: one copy
is kept in the Employer’s files, the other is kept by the Chief Accountant.
Each party has the right, in accordance with the established procedure, to produce what it needs
number of copies of this agreement.
Signatures of the parties to the employment contract
________________________________ ________________________________
________________________________ ________________________________
Chief Accountant Employer
"_____"____________________200____
_________________ _____________________________
(signature) (Last name, initials of the Employee)
![](https://i1.wp.com/dogovor-blank.ru/dogovora/1/Primernaya_forma_trudovogo_dogovora_s_glavnym_buhgalterom_organizacii/page-7.png)
![](https://i1.wp.com/dogovor-blank.ru/dogovora/1/Primernaya_forma_trudovogo_dogovora_s_glavnym_buhgalterom_organizacii/page-8.png)
![](https://i1.wp.com/dogovor-blank.ru/dogovora/1/Primernaya_forma_trudovogo_dogovora_s_glavnym_buhgalterom_organizacii/page-9.png)
![](https://i2.wp.com/dogovor-blank.ru/dogovora/1/Primernaya_forma_trudovogo_dogovora_s_glavnym_buhgalterom_organizacii/page-10.png)
![](https://i2.wp.com/dogovor-blank.ru/dogovora/1/Primernaya_forma_trudovogo_dogovora_s_glavnym_buhgalterom_organizacii/page-11.png)
![](https://i0.wp.com/dogovor-blank.ru/dogovora/1/Primernaya_forma_trudovogo_dogovora_s_glavnym_buhgalterom_organizacii/page-12.png)
![](https://i1.wp.com/dogovor-blank.ru/dogovora/1/Primernaya_forma_trudovogo_dogovora_s_glavnym_buhgalterom_organizacii/page-13.png)
It's no secret that office work negatively affects both the physical and mental state employee. There are quite a lot of facts confirming both.
Every person spends a significant part of his life at work, so it is very important not only what he does, but also with whom he has to communicate.
Gossip in the workplace is quite commonplace, and not only among women, as is commonly believed.
The position of the chief accountant is, without exaggeration, a key one in any enterprise. Its importance is explained by working with reporting and financial means. This employee has a lot of responsibilities (which is why a part-time employment contract is very rare for him).
To list all responsibilities, according to labor code, an agreement is signed with the employee upon his employment (in fact, it is similar to an agreement on the financial responsibility of a cashier: a sample of 2018 can be found). The content of this document does not contain many features, compared to other agreements: the text necessarily contains information about how much the chief accountant receives, lists his rights and mentions the responsibility of the employee (primarily because of the latter, such a position cannot be held by a minor) .
Termination of the contract with the chief accountant in accordance with the Labor Code
When terminating the relationship with the chief accountant, the same rules apply as for other employees. It is also allowed own wish employee for dismissal, and agreement of the parties, etc. The chief accountant is considered the specialist who can be fired when the owner of the enterprise changes.
Also, this employee may be relieved of his duties if accepted unreasonable decision this face. Upon termination, at the initiative of the manager, it is necessary to notify the employee in advance. If we're talking about about liquidation, the employer has two months to submit notice.
Example of an employment contract with an accountant
A sample that can be used when hiring this specialist is located at the link below.
The form of an employment contract with the chief accountant begins with the same data as any other standard form agreements concluded between an employer and an employee.
It states who the employer is and who signs for him this document. In relation to the employee, it is enough to enter his full name.
Sections can be listed like this:
- item;
- validity;
- payment terms;
- rights and obligations of the parties;
- working hours;
- social insurance and guarantees;
- termination;
- responsibility.
At the end there are final provisions, and the employee’s signature is also affixed.
How long is the employment contract with the chief accountant?
In most cases, the agreement concluded with the chief accountant is for an indefinite period. According to Articles 58-59 of the Labor Code of the Russian Federation, he can sign urgent document With for a certain period. Maximum permissible period equal to five years.
A fixed-term agreement is possible only with the mutual desire of the parties. If the choice is in favor fixed-term contract has no basis, the court may recognize this decision unreasonable and transfer the document to the category of perpetual.
Financial responsibility of the chief accountant in the employment contract
Full financial responsibility can only be chosen for certain positions specified in a special letter from the Ministry of Labor. There is no mention of the position of chief accountant. However, it is possible to establish financial liability in full.
This condition should be expressly stated in the agreement. This responsibility means the duty full refund real damage. The law does not allow collecting lost profits from the chief accountant.
Additionally, what the job description of the chief accountant is for 2018 budgetary institution, you can read in this article.
Standard employment contract with an accountant sample 2018
The list of employee responsibilities may contain the following points:
- performing accounting work;
- development of measures for rational use of resources;
- reception primary documentation and its control;
- reflection of transactions on accounting accounts;
- performing work on maintaining databases needed for accounting.
His rights are standard: receiving rest, social insurance, timely payment of wages, etc.
Employment contract with a part-time accountant sample 2018
The employment contract form for a part-time chief accountant looks the same as the standard one. However, in the section with the subject, there is a mention of the fact of part-time work. If you work part-time, payment terms may differ. Most often, the payment procedure is chosen in accordance with the time worked.
Fixed-term employment contract with chief accountant sample
The fixed-term agreement with the chief accountant can be downloaded from the link below. Special attention should be paid to the section with the duration of the agreement. The actual period for which the relationship between the employer and the new employee will be officially concluded should be indicated.
Employment contract with accountant cashier sample 2018
If the job title contains the prefix cashier, then the accountant will additionally have to maintain cash book and carry out cash reporting. You can download the job description for this person using the link below. The content of the agreement will correspond to the content of the job description.
- Sterlet recipes
- Why does a woman dream about a baby kangaroo?
- Runic inscription to attract customers for your business
- What do the numbers mean in fortune telling on coffee grounds?
- Fortune telling on paper with a ronglis pen
- Orange peels: uses, features and best recipes
- Homemade caramel syrup
- What is a spelling chart for schoolchildren?
- How to soak meat in vinegar
- How to bake a meat pie - step-by-step recipes for preparing dough and filling with photos
- Pike cutlets "Original"
- Coconut panna cotta recipe with photo and banana Recipe Vegan panna cotta made from coconut milk
- Banana-nut sponge cake in a slow cooker, photo recipe Chocolate sponge cake with banana in a slow cooker
- Whole chicken baked with garlic and pepper
- Cod liver salads for every taste Cod liver salad with green peas
- Recipes for squash preparations for the winter
- Preparing a milkshake with fresh aromatic strawberries in a blender
- Lunar calendar for December dream book
- Marshmallow recipe with sweetener: what to add to homemade dessert
- Puff pastries with cottage cheese, from ready-made puff pastry