Chief accountants often face various problems in their work, because accounting automation programs are often not perfect and can make mistakes. A separate category is accounting for personnel, as well as payroll calculations. It is for these purposes that a computer program for the chief accountant “salaries and personnel” was created.

Who is it intended for?

This computer program was created by the developers in order to make life easier for accountants or to completely refuse their services to small companies, because even a “teapot” will be able to use this computer software and create correct documentation based on it.

An accountant from any company will be able to enter data into the program, and it will perform all calculations and calculations independently, without third-party intervention. With the help of this software, HR accounting becomes easy, understandable, and accessible to everyone without any problems, since the software is quite simple to master.

We can say that the program is designed for the average user who has only the basic concepts of accounting, but is able to correctly enter data for calculations.

It is noteworthy that the program is capable of independently sending the necessary documents to the tax authorities, so it is suitable for all taxpayers of any type of business.

Tax accounting is also done automatically, which is very convenient. Declarations are filled out and drawn up in accordance with the requirements imposed by law.

In order to successfully use this service you must have:

· Computer

· Internet connection

· The person who will enter the information

All other processes, namely: calculations, generation of documents, issuance of orders, the service carries out automatically. This saves the responsible person from lengthy and tedious manipulations with numbers using a calculator or imperfect accounting programs, long periods of sitting at the workplace, as well as lengthy typing of documents to accompany each process.

The program for the chief accountant “salary and personnel” provides the maximum number of benefits to both the responsible person and the head of the enterprise. In the first case, the responsible person is freed from many components of the accounting process. In the second case, management will always be confident that all calculations are being made correctly, and all documentation is carried out in accordance with the latest legal requirements. This eliminates the possibility of non-acceptance of documents by various authorities, and will also prevent incorrect maintenance of the document base of the enterprise itself.

A distinctive feature of this service is that it is able to independently transmit the necessary data to the tax service, which is very convenient for a business entity. After all, now he will not have to worry about the fact that some documents did not reach the required destination.

An interesting fact about the program is that it has its own information database for all documentation, which can be regularly updated automatically, which means that if you have any question, you can solve it using a modern database, which greatly facilitates the search for information.

So, the program for the chief accountant “salaries and personnel” is a new perspective of humanity on accounting, which has become more difficult in recent years. But high-quality software will help not only to conduct it correctly, but also to draw up documents in accordance with the requirements of the law.

Important news - we have launched the GlavAccountant Program: simplified accounting and reporting for companies. She knows how to do accounting, issue invoices, acts and invoices, carry out reconciliations with counterparties, calculate taxes and fill out payment slips. The program automatically generates a book of income and expenses, a balance sheet and a declaration. Even a beginner will master the Chief Accountant Program in a few minutes.

It’s easy to start using the GlavAccountant Program: select the taxation object and the period from which you will keep records in our service. Most convenient since the beginning of 2016.

Rice. 1. Step 1

Determine from which quarter the Chief Accountant Program will start working for you.

Then follow the prompts.

First of all, approve the working chart of accounts. By default, the standard chart of accounts is already ready in the program. But it can be tailored specifically to your company. Feel free to change the names of subaccounts to those that are convenient for you, and also add new ones.

Rice. 2. Step 2

Approve the working chart of accounts. Subaccounts can be changed and new ones added.

The next step is to transfer the opening balances into the program. For example, enter your current account balance. Immediately provide your bank account number and BIC. The Glavbukh program itself will determine the remaining bank details: its name, correspondent account and city.

You don't have to make sure the balance is right. The Glavbukh program will not miss errors. It will save data only if the debit balances are equal to the credit balances.

If you still have questions, ask them in the online chat. To do this, click “Help” at the bottom right and write your question in the window that opens. An online expert will answer you immediately.

Rice. 3. Step 3

Enter the balances at the beginning of the quarter you selected.

Try it for free

Address: uchet.1pgb.ru - Glavbukh program: accounting and reporting

The Glavbukh: accounting and reporting program will do everything an accountant needs in a simplified manner. It will create a primary account and make the necessary entries, reflect transactions in the book of income and expenses, and also calculate taxes. At the end of the year, she will fill out the declaration and draw up a balance sheet. The Program will also help you process payments and check with counterparties. Get access for 2 months for free and evaluate all the features

Yu.A. Inozemtseva, accounting and taxation expert

What is the chief accountant responsible for and to whom?

How the responsibilities of the chief accountant have changed in connection with the entry into force of the new Law on Accounting

In the old Law on Accounting, a separate article was devoted to the chief accountant. It stated that the chief accountant is responsible for the formation of accounting policies, accounting, and timely submission of reliable accounting reports. Moreover, he also had to ensure compliance of business transactions with the legislation of the Russian Federation and control the movement of property. The new Law on Accounting only says that the chief accountant is responsible for maintaining accounting (hereinafter referred to as Law No. 402-FZ). There is no talk of any responsibility of the chief accountant. But does this mean that now the chief accountant is not responsible for anything at all?

What should the chief accountant do?

The fact that the new Accounting Law says nothing about the responsibility of the chief accountant is unusual and seems strange. However, this is quite understandable. The state protects the rights of users of financial statements to obtain high-quality financial information and therefore obliges the organization to prepare annual accounting (financial) statements according to certain rules. clause 2 art. 13 of Law No. 402-FZ. Who exactly in the organization prepares the reports is its internal matter. The law only says that the organization is obliged to assign the responsibility for accounting to the chief accountant or other official clause 3 art. 7 of the Law of December 6, 2011 No. 402-FZ (hereinafter referred to as Law No. 402-FZ). Since the relationship between the organization and the chief accountant (like any other employee) is not within the scope of the Accounting Law, they are regulated by labor legislation. This means that the responsibilities of the chief accountant are determined exclusively by the employment contract.

As a rule, in small organizations the chief accountant is the only financial employee. Therefore, his responsibilities include not only accounting, but also the formation of accounting policies and reporting. However, these responsibilities can only be assigned to the chief accountant by an employment contract.

At the same time, in large organizations with an extensive financial service, the chief accountant may be solely responsible for entering data from primary documents into the accounting program. It is not at all necessary that the chief accountant be responsible for the formation of accounting policies. For example, an organization prepares reports not only according to Russian accounting standards (RAS), but also according to IFRS, and international reporting is carried out not by the accounting department, but by the IFRS department. And if an organization forms an accounting policy according to RAS in such a way that the IFRS department has to make fewer transformational adjustments, then responsibility for the formation of the accounting policy can be assigned to the head of the financial department (if this department includes both the accounting department and the IFRS department). In this case, it is quite logical to assign responsibility for the preparation of reliable financial statements, including according to RAS, to the financial director. After all, it is he who makes decisions that affect reporting, and the chief accountant only carries them out.

To make it clearer, let's give an example. According to the accounting policy under RAS, the organization depreciates fixed assets. When testing an object (hotel building), signs of impairment were identified - the estimated net cash flow for the expected period of operation of the object turned out to be negative. The financial director, having received this information, established that the hotel building and the land plot on which it was built were accounted for as a single fixed asset. At the same time, the analysis and evaluation department reported that the market value of the land plot is significantly higher than its book value. The financial director made a decision: to recognize the land plot in the financial statements at market value, and to write off the hotel building as an impairment loss. The accounting department made the entries in the accounting program. Obviously, the responsibility for preparing financial statements in such a situation falls on the financial director, and not on the chief accountant.

EXPERIENCE EXCHANGE

General Director of the auditing firm LLC “Vector of Development”

“By virtue of Art. 21 of Law No. 402-FZ, accounting is regulated not only by this Law, but also by a system of standards. Until the approval of federal and industry accounting standards, the old accounting standards are in effect. The adoption of the new Law in no way implies a refusal to fulfill their demands. Therefore, for any chief accountant, such rules as the mandatory preparation and submission of accounting policies to the project manager for approval and clause 4 PBU 1/2008, accounting and reporting clause 7 of the Regulations, approved. By Order of the Ministry of Finance dated July 29, 1998 No. 34n (hereinafter referred to as Regulation No. 34n). Finally, there is such a document as a job description, which defines the functions, rights and responsibilities of the chief accountant, and there is also no reason to ignore it after January 1, 2013. In particular, the responsibilities of the chief accountant are defined in detail in the Qualification Directory of Positions of Managers, Specialists and other employees x approved Resolution of the Ministry of Labor dated August 21, 1998 No. 37. Thus, the commencement of the new Law does not in any way affect the list of mandatory functions of the chief accountant. It will be a different matter if, after January 1, the organization itself begins to change this functionality - to redistribute it between individual positions and departments. Then the corresponding changes will have priority (for example, that the chief accountant is responsible for accounting policies and reporting, and another person or persons are responsible for accounting and the formation of accounting registers).”

Chief accountants are often interested in the question of what documents they should sign. In most cases, this should follow from the chief accountant’s employment contract. For example, he will have to sign tax returns if such an obligation is enshrined in his employment contract and his manager authorizes him to do so with a power of attorney. clause 5 art. 80 Tax Code of the Russian Federation.

However, with the obligation to sign accounting reports, not everything is so obvious. The new Accounting Law does not regulate this issue. Information of the Ministry of Finance No. PZ-10/2012. It only says that the reporting is considered completed after it is signed by the head clause 8 art. 13 of Law No. 402-FZ. At the same time, until the adoption of federal standards in accordance with the new Accounting Law, the accounting and reporting rules established by PBU will apply clause 1 art. 30 of Law No. 402-FZ. According to the current PBU 4/99 “Accounting statements of an organization” and the Regulations on accounting, the statements must be signed by the chief accountant clause 17 PBU 4/99; clause 38 of Regulation No. 34n. So it turns out that for now the chief accountant must sign the financial statements. Although this does not mean that he is automatically responsible for its accuracy if, according to the employment contract, he is not the person responsible for its preparation. And in case of disagreements with the manager regarding the quality of the reporting (for example, after an audit), the chief accountant will be able to say that he is not responsible for the accuracy of the reporting, citing the employment contract. However, most likely, the new reporting standard will not require the signature of the chief accountant. By the way, usually no one signs IFRS statements at all. True, it is usually accompanied by a report signed by the auditor.

CONCLUSION

So, until January 1, 2013, the chief accountant, by virtue of the Accounting Law, was responsible for the formation of accounting policies, accounting, preparation of reliable accounting records, compliance of the organization’s business operations with the legislation of the Russian Federation and control over the movement of property.

And after January 1, 2013, the chief accountant, like any other employee, is responsible only for the performance of those duties that are specified in his employment contract and detailed in the job description.

At the same time, a slightly different interpretation of the norms of the new Accounting Law is possible.

EXPERIENCE EXCHANGE

Chief methodologist of the Energy Consulting group of companies

“It seems that, in accordance with the new Law on Accounting, nothing has changed in the issue of the responsibility of the chief accountant and it remains the same, as was established in paragraph 2 of Art. 7 of Law No. 129-FZ, is responsible for the formation of accounting policies, accounting, and timely submission of complete and reliable financial statements. This follows “from the opposite” from the fact that Law No. 402-FZ contains a closed list of situations in which the manager bears sole responsibility for the data reflected in the accounting registers and the reliability of the financial statements. This is when, in the event of a disagreement regarding accounting between the manager and the chief accountant, the second acts on the written order of the first. This means that outside of this situation, at least both of them are responsible for the state of accounting and the reliability of reporting. For if the chief accountant were never responsible for anything, then there would be no need to single out cases when he is not responsible.”

In small organizations, the chief accountant is often involved not only in accounting, but also in tax accounting and the calculation of mandatory insurance contributions to extra-budgetary funds. If the manager wants to assign all responsibilities related to budget calculations to the chief accountant, then the wording of the employment contract may look like this.

3.2. Responsibilities of the employee:

Maintaining accounting records and drawing up financial statements in the manner and within the time limits established by the legislation of the Russian Federation;

Calculation of taxes (advance payments for taxes), preparation and submission of tax reports of the organization to the tax authorities in the manner and within the time limits established by the legislation of the Russian Federation;

Calculation of mandatory insurance contributions (advance payments for contributions);

Drawing up and submitting reports on mandatory insurance contributions to extra-budgetary funds in the manner and within the time limits established by the legislation of the Russian Federation;

Timely preparation of payment orders for the transfer of taxes (advance payments for taxes), mandatory insurance contributions to extra-budgetary funds;

Preparation and timely submission of documents at the request of tax authorities and extra-budgetary funds.

If such duties are not assigned to the chief accountant, then he may not be involved in this and will not bear disciplinary, financial or administrative liability for improper performance of these duties. Please note: the employee’s responsibilities are determined by the employment contract. A document such as a job description can only specify them, but not expand them.

Responsibility of the chief accountant to the employer

If the chief accountant does not perform his job duties properly, the Labor Code of the Russian Federation allows the manager to take certain measures of influence against the negligent employee.

Disciplinary responsibility

Like any other employee, the chief accountant may be punished for failure to perform or improper performance through his fault of the duties assigned to him by the employment contract. There are only three types of disciplinary sanctions: reprimand, reprimand, dismissal. Art. 192 Labor Code of the Russian Federation. When imposing a penalty, the severity of the offense committed must be taken into account.

If the chief accountant does not agree with the penalty, he can appeal it to the court. And it is often difficult for an employer to prove that he is right.

Firstly, a disciplinary sanction can only be imposed if the chief accountant did not fulfill the obligation enshrined in his employment contract and job description. If the chief accountant did not fulfill (or did not complete on time) the director’s order, which is not part of his direct duties, then the court will not only cancel the disciplinary sanction, but will also oblige the organization to compensate the moral damage caused to the chief accountant caused by the unreasonable penalty. Art. 60 Labor Code of the Russian Federation; Determination of the Moscow City Court dated December 17, 2010 No. 33-39351.

Secondly, it is necessary to prove not only the fact of the violation itself, but also that it happened due to fault employee. If the employer fails to prove guilt, the court will declare the disciplinary sanction illegal. Appeal ruling of the Yaroslavl Regional Court dated July 10, 2012 No. 33-3290/2012. For example, the court overturned the reprimand given to the chief accountant for incorrectly calculating insurance premiums, as it turned out that the employer did not provide him with an accounting program, legal reference systems, or Internet access. Therefore, the chief accountant simply did not have the opportunity to learn about changes in legislation in a timely manner. Cassation ruling of the Murmansk Regional Court dated 02/01/2012 No. 33-270.

Thirdly, you need to have time punish the offending chief accountant within 6 months from the date of the offense. Thus, the court recognized that the employer has grounds to reprimand the chief accountant, who untimely submitted tax calculations for advance payments for land tax. But he canceled the penalty due to missing the 6-month deadline Determination of the Supreme Court of the Chuvash Republic dated November 28, 2011 No. 33-4251-11; Cassation ruling of the Supreme Court of the Karachay-Cherkess Republic dated 09/08/2010 No. 33-579/10.

The chief accountant can be punished not only for failure to perform or improper performance of his duties. He may be fired for making an unreasonable decision that entails a violation of the safety of property, its unlawful use or other damage to the property of the organization. clause 9 art. 81 Labor Code of the Russian Federation. Of course, if, according to the employment contract, the chief accountant is responsible only for accounting and reporting, then he does not make any decisions related to the organization’s property, and it is impossible to dismiss him on this basis.

If, despite the fact that your employment contract does not stipulate the obligation to make payments to suppliers, you still do this, then make sure that the supplier’s documents have a “Pay” director’s visa. So, one day the chief accountant was fired because he, without the director’s permission, transferred money to pay an invoice issued by a counterparty for servicing an accounting program. Appeal ruling of the Supreme Court of the Chuvash Republic dated 08/01/2012 No. 33-2491-12. And in another case, for giving an order not to receive money to the cash register, as a result of which it was stolen Determination of the Supreme Court of the Kabardino-Balkarian Republic dated 01.08.2012 No. 4g-191/2011.

Material liability

In addition to disciplinary action, the employer can punish the chief accountant with a ruble. If the employment contract with the chief accountant does not contain conditions on full financial responsibility, then from him, like from any other employee, damages can be recovered in an amount not exceeding his average monthly earnings. Articles 238, 241 of the Labor Code of the Russian Federation.

If the employment contract includes a provision on full financial liability, then the chief accountant is obliged to compensate the direct actual damage caused to the employer in full. Part 2 Art. 243 Labor Code of the Russian Federation; clause 10 of the Resolution of the Plenum of the Supreme Court of November 16, 2006 No. 52. We are talking about situations where the chief accountant did not fulfill his duties and it was as a result of this that the employer suffered damage. Moreover, damage can be recovered through the court even after the dismissal of the chief accountant (within 1 year from the date of discovery of the damage) Art. 392 Labor Code of the Russian Federation. For example, the court recovered from the former chief accountant the damage he caused in the form of fines paid by the employer to the Pension Fund for late submission of information Cassation ruling of the Kostroma Regional Court dated September 12, 2011 No. 33-1423.

To conclude separate an agreement on full financial liability with the chief accountant is not possible Government Decree No. 823 dated November 14, 2002; Resolution of the Ministry of Labor dated December 31, 2002 No. 85. Even if it is concluded, the court may release the employee from the obligation to compensate for the damage caused b clause 4 section “Judicial practice in civil cases” of the Review of Legislation and Judicial Practice of the Supreme Court for the fourth quarter of 2009, approved. By Resolution of the Presidium of the Supreme Court dated March 10, 2010 (hereinafter referred to as the Review of Legislation).

We emphasize that the condition of full financial responsibility in the employment contract works specifically for main accountants. Co senior accountant cannot be recovered in full for the damage caused to the employer (for example, in the form of tax fines and penalties that the employer had to pay due to the senior accountant’s failure to fulfill his duties), despite the presence in the employment contract of a provision on full financial responsibility Determination of the Perm Regional Court dated January 23, 2012 No. 33-174.

If the chief accountant does not agree to compensate for the damage voluntarily, the employer can try to recover the money through the court. To do this, the employer must be prepared to prove to the court that:

he suffered direct actual damage (the property has decreased or its condition has worsened);
the damage was caused precisely as a result of the actions (inaction) of the chief accountant.

Judging by judicial practice, employers rarely succeed prove the existence of damage.

For example, the Volgograd Regional Court did not support an employer who tried to recover from the chief accountant the amount of wages accrued and paid to employees over several years, due to the fact that the primary salary slip was not signed by the director. The court indicated that the chief accountant did not cause any damage to the employer, because the salary was accrued correctly Cassation ruling of the Volgograd Regional Court dated 02/01/2012 No. 33-1087/2012; clause 4 section “Judicial practice in civil cases” of the Review of Legislation.

An employer from Moscow was also unlucky, who decided not to pay the former chief accountant a salary and compensation for unused vacation in retaliation for the fact that he improperly kept accounting and cash documentation and did not submit tax returns on time. In court, the employer explained his actions by saying that he had to pay a tax fine, spend money on the services of a consulting company, and also pay extra to the new chief accountant for correcting the mistakes of the old one. The court ordered the organization to pay off all debts to the former chief accountant and indicated that there were no grounds for collecting damages, since the accountant’s mistakes themselves do not entail a decrease in the employer’s property Determination of the Moscow City Court dated November 8, 2010 No. 33-34644.

It gets even more difficult prove the chief accountant's guilt. For example, in the Oryol region, the manager issued orders to award bonuses to employees, despite the lack of net profit. The property owner believed that the chief accountant was to blame for everything, since he knew about the organization’s lack of net profit, but did not point out this fact to the director. The court decided that the chief accountant was not to blame for the fact that the organization overpaid bonuses to employees, because he calculated and paid bonuses based on the orders of the manager Cassation ruling of the Oryol Regional Court dated December 7, 2011 No. 33-1804.

And in the Volgograd region, after the dismissal of the chief accountant, a shortage of raw materials and finished products was discovered at the warehouse. The organization considered that the cause of the shortage was the lack of reliable accounting and control over the movement of raw materials and finished products on the part of the chief accountant, and filed a lawsuit for recovery of the damage caused. The court pointed out: the lack of proper accounting in itself does not mean that the employer suffered material damage. Cassation ruling of the Volgograd Regional Court dated 07/08/2010 No. 33-7441/2010. By the way, according to the new Accounting Law, the object of accounting is not property, but assets, that is, abstract financial information (in other words, numbers in reporting) clause 2 art. 5 of Law No. 402-FZ. Thus, the chief accountant should not be responsible for the safety of property.

And sometimes it’s not even the employer who tries to place the blame on the chief accountant, but the former general director. Thus, the organization tried to recover more than 1 million rubles. material damage (tax fines and penalties accrued due to a one-day counterparty) from the former general director. In court, he tried to blame everything on the chief accountant, who accepted documents from a shell company for accounting. The appeal court rejected the argument of the former general director, pointing out that it was he, and not the chief accountant, who was responsible for compliance with the laws. Resolution 9 AAS dated July 3, 2012 No. 09AP-16299/2012-GK. However, the former general director escaped with a slight fright: the cassation court decided that he, too, was not guilty of anything. Resolution of the Federal Antimonopoly Service of the Moscow Region dated September 26, 2012 No. A40-136100/11-104-1156.

Responsibility of the chief accountant to the state

The chief accountant is responsible not only to the employer, but also to the state. Let's see what government agencies can hold accountable for.

Administrative responsibility

For failure to perform or improper performance of his duties, a company official may be brought to administrative liability.

If the employment contract entrusts the chief accountant with the duties of accounting and reporting, then he faces liability only for distortion of at least 10% of the amounts of accrued taxes or any article (line) of the financial statements form and Art. 15.11 Code of Administrative Offenses of the Russian Federation.

The chief accountant, who, in accordance with the employment contract, also maintains tax accounting and cash transactions, may be held administratively liable for failure to submit or late submission of a declaration or calculation, violation of cash discipline Art. 15.5, part 1 art. 15.6 Code of Administrative Offenses of the Russian Federation. If your employment contract does not say anything about taxes and cash, then you cannot be held accountable under these articles. If this does happen, the court will be on your side. The maximum fine for administrative articles is 3,000 rubles.

We wrote about the types of “accounting” administrative offenses, the amounts of fines and the timing of administrative liability:

Just as in the case of other types of liability - disciplinary and material, the guilt of the chief accountant must be established and the deadlines for bringing him to justice must be met.

The Code of Administrative Offenses does not directly state which official should be held accountable - the manager or the chief accountant. Art. 2.4 Code of Administrative Offenses of the Russian Federation. Sometimes chief accountants are fined Resolution of the Volgograd Regional Court dated October 27, 2011 No. 7a-893/11, sometimes managers. The latter often managed to avoid responsibility, since, according to the old Law on Accounting, the chief accountant was responsible for everything. Resolution of the Moscow Regional Court dated 02/09/2012 No. 4a-23/12.

Criminal liability

The chief accountant may be brought to criminal liability if the organization deliberately failed to pay large amounts of taxes to the budget for 3 years in a row:

<или>more than 2 million rubles, if the share of unpaid taxes exceeds 10% of taxes payable for this period;
<или>more than 6 million rubles. Art. 199 of the Criminal Code of the Russian Federation

However, it is almost impossible to bring the chief accountant to criminal liability. After all, for this it is necessary to prove that he intentionally acted with the aim of evading taxation (and not by mistake, not due to insufficient qualifications, etc.) pp. 7, 8 Resolutions of the Plenum of the Supreme Court dated December 28, 2006 No. 64. As you understand, it is extremely difficult to prove intent.

The likelihood that the chief accountant will be held accountable for purely accounting violations (for example, unreliable reporting) is extremely low. True, the Ministry of Finance is going to supplement the legislation with provisions on the liability of “managers and other persons” for unreliable reporting, but for now these are only plans clause 17 of the Plan, approved. By Order of the Ministry of Finance dated November 30, 2011 No. 440.

At the same time, if the employment contract with the chief accountant provides for obligations to settle all obligations to the budget (payment of taxes and contributions, submission of declarations), settlements with counterparties, and cash management, then for violations he may be subject to disciplinary, material and administrative liability.