Everyone strives for his goal, experiencing a great desire to achieve the highest mark in the professional sphere. No matter what profession he chose, the most important is professionalism. Almost every accountant wants to become an accountant first, and then a chief accountant. As the soldier proverb says: "The soldier who does not want to become a general is bad."
1. First, you need to examine the accounting policy of your enterprise, what exactly it does and what monetary and commodity movements occur on it.
2. The chief accountant at the enterprise performs the functions of all full-time accountants, he must be able and know absolutely everything. Federal laws, local laws, daily updates in legislation, because laws change at the speed of light, ignorance of laws does not exempt them from their responsibility.
3. The chief accountant should have nerves of steel, because for a day he receives a huge amount of information, which he must process and produce the result in a matter of hours.
4. The chief accountant is responsible for all financial matters at the enterprise, for this he must be a very responsible person.
5. The chief accountant should be persevering in kind, since very often one has to look for errors in the calculations for a long time, or make monthly, quarterly or annual reports.
6. Do not take on more responsibility than you already have. Often in small firms in one person and the chief accountant, and the economist, and the personnel department. I do not advise you to be greedy and do not take so many things at once, otherwise, when checks come, you'll just be lost. And in general, it is better to do one correctly and qualitatively, than several as horrible.
7. Before starting the work of the chief accountant, you must carefully study your job description and initially, before you start your duties, discuss all the instructions with the director. So that in the future you knew what you are supposed to do and what not. And the director, so that once again you do not have to deal with unnecessary questions.
8. If you have an accountant in your subordination, also immediately distribute duties between them, you can make job descriptions for them yourself, so that in the future you have what to ask them.
9. Having started to work, review all contracts with suppliers and buyers, review nuances of payment and terms. If the contracts are overdue, they should be prolonged with the "Agreement on prolongation", or something does not suit you in the contract, you can also correct it, having consulted before that with the director of the enterprise, or with a lawyer, if such exists in the enterprise.
10. It is advisable not to start working, if the previous chief accountant did not give you an inventory case, then you will secure your position. You will not be responsible for the errors of the previous chief accountant. If, nevertheless, you had to take matters in a dull state, then you begin to do the audit of the documentation, and the audit in warehouses (if any). After the audit, you provide the director with the signature for the results, again securing yourself against the mistakes of previous employees.
11. Pay special attention to the working capital of the enterprise, which is written off, and what else hangs on the balance sheet. Is the operating life specified correctly, is the depreciation correctly written off.
12. Then go to the accounts receivable and payable, review the contract, when and who should pay, consult with the persons of the company responsible for these debts. Make a decision on the return of debts to the treasury of the enterprise.
13. Review the company's expense accounts, to which account the former chief accountant wrote off. And here you can also make your own changes, you do not need to write off the costs for many different accounts, you can choose only a couple of accounts, it's much more convenient.
14. Finally, pay wages, also consider how it is charged, to whom and how to be issued. Review the correct calculation of taxes of the previous chief accountant.
All the above brief summary of the work of the chief accountant, or rather, how to start this difficult career path. Do not be afraid to double-check everything when you start to work, fix the errors of previous accountants. And at the very beginning you do not need to make a smart appearance that you are a know-it-all, it's better to ask the old-timers of an enterprise once again, it will be more useful to you.