Organization Responsibility accounting carried by the head of the firm. In most cases, he transfers key accounting powers to the most qualified financial specialist - the chief accountant. More about this in our article.
Which business entities are required to keep accounting
In accordance with the provisions of Art. 6 of the Law "On Accounting" dated December 6, 2011 No. 402-FZ, all types of business entities are required to maintain accounting records, except for:
- IP (subject to accounting for own income and expenses by other methods provided for by tax legislation);
- structural divisions foreign firms operating in Russia (subject to keeping records of revenue and costs in accordance with the norms of tax legislation).
The organization must keep records from the moment state registration and until termination. Failure to comply with this statutory obligation threatens the company with legal consequences in the form of measures established in Art. 120 of the Tax Code of the Russian Federation (fine) and Art. 15.11 of the Code of Administrative Offenses of the Russian Federation (fine or disqualification of officials).
It is in the interests of the company to keep correct accounting. Who should be responsible for organizing it?
Who is responsible for bookkeeping
The legislator does not disclose the concept of "organization of accounting", despite the fact that this phrase is given, in particular, in one of the main regulations governing accounting - order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n.
The head of the economic entity is responsible for organizing accounting (clause 6 of order No. 34n). From the experience of practical activities under the organization of accounting it is legitimate to understand:
- legal registration of the accounting system (for example, the establishment of a regulation on accounting, the issuance of orders for inclusion in staffing positions responsible for accounting, employment of specialists for the relevant positions);
- technical support of the accounting system (purchase of computers, accounting software and other infrastructure necessary for the work of specialists);
- organization of direct accounting.
Who is responsible for bookkeeping
The head is also responsible for organizing accounting (clause 1, article 7 of law No. 402-FZ). Unless otherwise provided by law, the head of the company is obliged to assign accounting functions to a competent person (clause 3, article 7 of law No. 402-FZ). They may be:
- Chief Accountant or another competent employee of the company (in banking institutions - only the chief accountant);
- a third-party organization or individual providing services under a contract.
To keep accounting himself, without involving other persons, full-time or freelance, can only:
- the head of an economic entity who, by law, has the right to apply simplified accounting methods;
- head of an enterprise classified as a medium-sized business entity.
If an economic entity is registered as a JSC, has the status of an NPF, is a bidder or operates in insurance business, accounting in it should be carried out by a person who has a level of qualification, experience and competence determined by law.
Requirements for the person responsible for accounting
Qualification requirements for a person applying for a position involving the performance of accounting functions depends on legal status and industry affiliation of the enterprise.
So, in accordance with paragraph 4 of Art. 7 of Law No. 402-FZ chief accountant, registered for work in a joint-stock company, an insurance company, an NPF, a manager financial company and other firms that participate in the auction (but are not banks) must meet one of the following qualification requirements:
- Availability higher education in the field of accounting and auditing, as well as work experience in a position related to accounting for at least 3 years out of 5 prior to appointment to the position of accounting officer;
- the presence of higher education in any specialization, as well as work experience related to accounting, lasting at least 5 years out of 7 preceding the appointment.
In addition, in both cases, the accountant should not have an unexpunged or outstanding conviction for economic crimes.
Separate qualification requirements established for the chief accountant of a banking organization (clause 7, article 7 of Law No. 402-FZ).
In the general case, the head of the company or the HR manager who is hiring the chief accountant should be guided by the qualification requirements established by the professional standard "Accountant", approved by order of the Ministry of Labor of the Russian Federation of February 21, 2019 No. 103n.
The content of the work of the person responsible for accounting
The chief accountant or other person responsible for accounting in the company, in the process of performing his work, solves such tasks as:
- ensuring correct accounting (in terms of document flow, indicating reliable data in reporting);
- ensuring timely accounting (reporting);
- acceptance into circulation of primary and other documents certifying business transactions in accordance with the law;
- reconciliation of economic settlements with counterparties;
- timely inventory of the company's property;
- ensuring the safety of accounting documents.
The duties of the chief accountant are prescribed in employment contract. What will happen if the person holding this position violates them?
Read more about the duties of the chief accountant in our publications:
- “We are looking for extra duties in the job description of the chief accountant”;
- "We are making changes to the job description".
Violation of labor duties by an accountant: consequences
If the chief accountant violates his duties typical of his position, he can be held liable in accordance with labor, administrative and criminal legislation.
The chief accountant may be held liable under labor law on the basis of:
- Art. 192 of the Labor Code of the Russian Federation (possible sanctions - remark, reprimand, dismissal);
- paragraph 9 of Art. 81 of the Labor Code of the Russian Federation ( possible sanction- dismissal);
- Art. 243 of the Labor Code of the Russian Federation (a possible sanction is the recovery by the company of compensation for material damage).
The provisions of Art. 192 of the Labor Code of the Russian Federation can be applied by the employer in case of direct non-fulfillment by the accountant of the duties established by the employment contract or his job description.
The norms of paragraph 9 of Art. 81 of the Labor Code of the Russian Federation, the employer has the right to apply if the accountant makes one or another decision that will entail damage to the property of the company or the misuse of this property.
The sanctions under Art. 243 of the Labor Code of the Russian Federation, can be applied to the chief accountant if he:
- struck the company material damage due to non-performance of duties;
- allowed a shortage of material values that were entrusted to him;
- caused damage to the company intentionally;
- caused damage in the company under the influence of alcohol, drugs;
- caused damage by committing a crime, an administrative offense;
- allowed the disclosure of trade secrets;
- caused damage to the company outside the period of performance of labor duties.
In addition, the employment contract may establish other criteria for the emergence of material liability of the chief accountant.
IMPORTANT! Full liability may be assigned to the chief accountant, provided that this is established by the employment contract. If the employment contract does not provide that the chief accountant, in case of damage, bears liability in full, then liability for the damage caused can only be recovered in the amount of his average monthly earnings (paragraph 10 of the decision of the Plenum of the Supreme Court of November 16, 2006 No. 52).
If we talk about administrative responsibility, then, based on the provisions of Art. 15.11 of the Code of Administrative Offenses of the Russian Federation, an accountant as an official in the case gross violation accounting (in accordance with the criteria established by paragraph 2 of article 15.11 of the Code of Administrative Offenses of the Russian Federation) can be:
- fined 5,000-10,000 rubles;
- fined 10,000-20,000 rubles or disqualified for 1-2 years if the violation is repeated.
ATTENTION! In 2019 at Art. 15.11 of the Code of Administrative Offenses of the Russian Federation, amendments were made to provide for the possibility of releasing an accountant from liability if he made errors in accounting due to the fault of third parties. We talked about them in detail in this article.
The chief accountant may be held criminally liable on the basis of Art. 199, 199.1, 199.4 of the Criminal Code of the Russian Federation. The norms established by these articles are applied if, due to the actions of an accountant, the company was recognized as evading taxes and insurance premiums. Possible sanctions:
- fine;
- arrest;
- deprivation of liberty.
Sanctions become more severe if it is proved that the crime was committed by several employees of the company by prior agreement, or tax evasion on an especially large scale is revealed.
Liability under Art. 199 of the Criminal Code of the Russian Federation, the chief accountant is liable only if fraud with large sums is proved, carried out intentionally or in collusion with the head (clauses 7, 8 of the resolution of the plenum of the Armed Forces of the Russian Federation of December 28, 2006 No. 64).
Violations in accounting: the responsibility of the head or chief accountant
Of course, miscalculations in accounting can have consequences for the head of the company. Under what circumstances can he be held liable?
There are no norms in the federal legislation yet, on the basis of which it is possible to unambiguously distinguish between the responsibility of the chief accountant and the head of the organization. decisive role in this case play law enforcement practice, especially judicial.
So, in the resolution of the plenum of the Supreme Court of the Russian Federation of October 24, 2006 No. 18, a position was expressed, according to which the division of responsibility between the accountant and the head should be carried out based on the difference in the obligations assigned to them: the head is responsible for organizing accounting, while the accountant is responsible for its correct accounting. conducting.
IMPORTANT! It can be concluded that the head in the general case may be responsible for the failure or incorrect organization of accounting. Such actions or, on the contrary, inaction of the head of the company can lead to the fact that it is he, and not the chief accountant, who will be fined or disqualified under Art. 15.11 of the Code of Administrative Offenses of the Russian Federation.
If miscalculations are made directly in accounting, it is legitimate to say that the accountant and the director may be jointly responsible for legal implications mistakes or deliberate actions.
In addition, the wording of the Armed Forces of the Russian Federation allows us to conclude that only the head will be responsible for the consequences of errors in bookkeeping if it turns out that the accountant was forced to carry out illegal actions due to the direct written order of the head.
NOTE! In accordance with paragraph 8 of Art. 7 of Law No. 402-FZ, an accountant has the right to request an appropriate order on his own initiative. For example, if he considers that as a result of putting his signature on a particular financial document, the company cannot avoid unpleasant consequences.
One way or another, it should be recognized that the division of responsibility between the chief accountant and the head of the company, based on the norms of the law and law enforcement practice- the question is extremely ambiguous. Much depends on the circumstances of a particular precedent, the evidence base, the severity of the offense, as well as the assessment of the facts relevant to the case by the competent executive or judicial authorities.
Results
Accounting is one of the most important areas of the company's activity from the point of view of business management. The head of the company is responsible for the organization of accounting. Key accounting functions in the company are performed by an experienced and qualified specialist at the level of chief accountant. He is responsible for his work in accordance with the norms of the law, as well as the terms of the employment contract.
- "Accounting and analysis of financial results" ;
- "The right of the second signature of the chief accountant on documents" ;
- “When is the work on the restoration of accounting performed?” and etc.
The first section can also be supplemented with the basic requirements for the professional skills of the employee necessary for the performance official duties. The second section - "Functions" - is central to job description and includes the types of work assigned to this position. The list of functions in a specific job description depends both on the general task assigned to the position and on the division of labor between employees of the structural unit. When preparing this section, it is extremely important to observe the principle of completeness and not to miss a single operation performed by the employee. Otherwise, it could lead to serious conflict situations. The third section - "Responsibilities" - establishes those permanent standards that the employee is obliged to comply with in his work activity.
Who develops job descriptions in the organization?
The list of employee rights may include the following:
- request information necessary for the performance of official duties;
- represent the interests of the organization in relations with third parties, in court;
- control the actions of certain officials;
- sign or approve certain documents, etc.
The "Rights" section is closely related to the next section - "Responsibility", which usually establishes the content and forms of employee responsibility for the results and consequences of their activities, for non-compliance with the requirements of the job description. The section “Relationships (connections by position)” establishes subordination, subordination, interchangeability and other connections that arise in the performance of assigned official duties.
Who should develop job descriptions?
When establishing the labor functions of managers, specialists and employees, employers are guided by the industry-wide Unified Qualification Directory for the positions of managers, specialists and employees (CEN) and its industry issues. Depending on the content, they are of three types:
- Qualification directory of positions of managers, specialists and other employees (industry-wide issue);
- Qualification directory of positions of employees of a general industrial nature (single for all industries);
- Industry releases Qualification Handbook positions of employees (including the characteristics of positions specific to a particular sector of the economy).
Development Rules The job description is developed for each position included in the organization's staffing table and is impersonal.
Who should develop job descriptions
Important
Oleg K Sent at my enterprise, the question arose: who should draw up job descriptions, and who draws up work instructions, and are these work instructions needed at all? do you have exotic positions? And indeed, everyone makes up the worker, if not too lazy, and performs the same #7Legioner Sent In theory, this should be done by personnel officers, because when they are hired, they are involved in drawing up an employment contract, and the job description is just a clarification of the employee's labor function. But as already above, it was said that they are all and sundry.
In my opinion, if you want to hide behind, it will be enough just to take the visa of your immediate supervisor for the job description, they say that you are familiar with and agree, and then, if anything, poke this visa.
Who in the company should develop job descriptions?
It is also desirable to involve lawyers in this case as well, because lawyers insert wonderful clauses about the responsibility of employees in job descriptions and then reprimand them for non-fulfillment. #8Kapa Sent by our HR department, exactly like this: a typical CI can be downloaded anywhere and slightly adjusted to the realities of the enterprise #9Yung Sent by greeny12 DI should be made by the one who administers the termination of employment contracts due to the inconsistency of the employee with the position, or at least understands how to do it in practice. And I thought that the experts of the relevant profile. Do you apparently have instructions for the shoemaker coming up with a pieman? #10wretched Sent please tell me, we have an item in the job description: II. Job responsibilities. fourteen.
Who develops job descriptions
To give the document legal force, it is not required, but to improve the content and bring it into line with the current legislation, this procedure is desirable. Job description after agreement with all interested officials and signing by its compiler is approved by the head of the organization or another person endowed with the appropriate authority. Requirements for registration Job description as a local normative act refers to organizational and administrative documents, i.e.
e. is part of the Unified System of Organizational and Administrative Documentation. All requirements for the Job Description are enshrined in GOST R 6.30–2003 “Unified Documentation Systems. Unified system of organizational and administrative documentation.
Hr articles
Although most often this function is assigned to employees personnel service or lawyers of the enterprise, heads of structural divisions. If the organization has a special provision on DI, then their development is carried out in accordance with the provision. Otherwise, such an obligation is assigned to a specific specialist or unit by an administrative document of the head of the organization.
You can read about the features of compiling a DI for a particular employee in other articles on our website, for example, follow the links: Assistant Job Description CEO or Job description of the executive director of LLC - sample. Who should write job descriptions state enterprise The Labor Code of the Russian Federation does not contain comments on the question of who draws up job descriptions at an enterprise that is state-owned.
Job description, development and content
Then the instruction is approved by the head of the organization. The job description is local normative act organization, which is brought to the attention of the employee against signature before the conclusion of an employment contract (Article 68 of the Labor Code of the Russian Federation). The signature of the employee confirms the fact of his familiarization with the document, but does not mean the agreement or disagreement of the employee with its content.
If the employee refuses to sign for familiarization with the job description, an act should be drawn up stating that the employee was familiarized with the job description, but refused to sign for familiarization. If the content of the job description fully corresponds to the content of the employment contract, which the employee signed without objection, then the incident can be settled, since, as already mentioned, the job description is not a mandatory document.
Who draws up job descriptions?
Info
The photo lab operator may be involved by a senior manager in the execution additional responsibilities; Tell me, does this item include washing floors, setting up computers, unloading cars with goods ... etc ...? #11Lbp Sent to Trudovoe yet… #12Trash Sent to Lbp So far to Trudovoe… well, why? #13Vasya Ivanov Sent Are these work instructions needed at all? How do you ask them to work? In accordance with the Labor Code of the Russian Federation: Article 60. Prohibition to demand performance of work not stipulated by an employment contract federal laws. So, job descriptions will not help here (unless they are included in the appendix to the Employment Contract).
#14wretched Sent to Trudovoe after all…
Who should make job descriptions at the enterprise
Therefore, the absence of job descriptions is not a violation. labor law. All labor obligations may be listed in the employment contract of each employee. However, despite the fact that in Labor Code there is no mention of a job description, it is important document, which contains not only labor function the employee, the scope of duties, the limits of responsibility, but also the qualification requirements for the position held (letter of Rostrud dated October 31, 2007 N 4412-6).
Since the procedure for compiling instructions is not regulated by regulatory legal acts, the employer independently decides how to issue it and make changes to it. The instruction is developed, as a rule, by a personnel specialist, but can be drawn up by any specialist of the organization, agreed with the head of the unit.
You can be stunned ... I want to draw the moderator's attention to this message, because: A notification is being sent ... Igor Russia, Rostov-on-Don #11 April 9, 2013, 15:16 Tatyana, new leader already announced to me the front of the work, and believe me, it’s not small, but the drunks simply don’t know who to dump these reports on , because: A notification is being sent... Everything can be calculated, the main thing is to know how! Tatyana Russia, Rostov-on-Don #12 April 9, 2013, 03:23 PM Why pull something?! Maybe I do everything very quickly, but I have a lot of time, I even miss it sometimes ... What a front, share, if not a secret.
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When starting his duties in the company, the environmentalist needs to get acquainted with the enterprise itself, all responsible services and premises where manufacturing process. It is also necessary to assess how the ventilation system is arranged, where the waste storage facility is located, what sources of emission are located at the enterprise, how water is supplied and wastewater is discharged.
The next step is to familiarize yourself with all the reporting documentation at the enterprise - whether internal journals and reports are filled out in a timely manner, how the payment for NVOS is calculated, and whether there are current instructions to eliminate shortcomings.
Is environmental reporting mandatory in Russia in 2018?
However, the tightening of environmental legislation in the past few years has led to the fact that even in a small enterprise engaged in production, it is necessary to introduce a special position or a whole department related to protection. environment. In general, the position of an environmentalist is in high demand at various enterprises - from large industries, where entire departments of environmental safety are usually organized, and ending with small organizations who are legally required to significant amount environmental documentation.
The main tasks of an ecologist are: identification, study and minimization of various factors (including human ones) that have a harmful effect on the environment. By law, no construction or production process should begin without an environmental review and a positive opinion.
Why does an enterprise need an ecologist and what are his responsibilities?
Environmental payments and reporting: help from professionals The company "EcoExpert" provides professional services for the preparation, approval and submission of all forms of environmental reporting. We will help to draw up, successfully coordinate and submit on time Required documents for any type of business:
- environmental reporting of the enterprise;
- small business environmental reporting.
Timely and correct delivery of all documents is a manifestation of concern for the environment and reliable protection from penalties.
Environmental report of the enterprise
I want to draw the attention of the moderator to this message, because: A notification is being sent ... A sensible choice comes with experience, and a stupid choice leads to it.
#15 April 10, 2013, 8:25 am Marina wrote: ... oh, how fellow extras mocked me, figuring out why such a mileage and why such a turnover ... Marina, let me correct, not extras (this is in the movies), but statistics .
Employees of the State Statistics Committee are offended when they are called incorrectly ... And if on the topic, then for example, as an economist, I do not deal with statistics reports at all. This is done by those whose area of responsibility includes the object of analysis of the report ...
By the way, Natalie wrote about the position of an economist-statistician, so I worked at an enterprise where there was such a position in the state. The girl sat and made up the entire stat. reporting. But the enterprise was large and diversified, and the reports were immeasurable.
Vote:
Attention
The head of the enterprise needs to know that the EcoVilleTrade package of services includes a certain type of service called “environmentalist at the enterprise” (i.e. environmental outsourcing). By signing a service contract, the management of the organization transfers control over environmental activities at its enterprise to a specialized organization staffed by environmental specialists.
Most often, organizations outsource certain laboratory studies, the determination of standards for negative environmental impact, the approval of documents and projects in supervisory authorities, and sometimes the calculation of payments for NVOS. Indeed, it makes no sense, for example, to purchase software package on the calculation of maximum allowable emissions into the atmosphere for project development once every five years.
In the modern world, in almost every country there are legal safety standards in the field of ecology and a certain procedure for their observance. AT Russian Federation for enterprises, there is a special provision of the Law on Environmental Protection, according to which an environmental specialist must be present at the enterprise in the state.
In accordance with the provisions of N 7-FZ "On Environmental Protection" dated January 10. 2002, in every organization whose activities are in any way related to the impact on the environment, it is necessary to appoint an individual responsible for the protection of the environment. In principle, this can be a person holding a position, for example, a chief engineer, an occupational safety engineer or a technologist, in addition, someone from the company's management can partially take over this functionality.