1. Know the internal situation first.
Understand the company's experience, internal structure and shareholding structure.
Especially equity is very important. The opposition between the working class (direct leadership) and ownership will be the most difficult to deal with.
Of course, it may also be because the company is large in scale and has many businesses, and it needs a full-time accountant. Or your last accountant was unreliable. (ps: Many small companies need to hire a full-time accountant because of disputes between partners. )
Understand why you were hired.
2. Communicate clearly with the direct leader and let him know his difficulties and responsibilities.
And your own bottom line. Get the support of the leaders. In particular, you need to seriously implement the rules and regulations.
Should you settle this bad debt? If it is, it will be in trouble. You have no practical experience and don't know the specific situation, so you may encounter many disputes. But the reality is that many times, bad debts have gone bad. What do you want to do in three to five years? Occasionally, it is difficult to solve the problem that the leader moves his ass when he thinks about it.
In addition, there are some bastards, how to deal with them, and who will adjust them. Since our company has entered a formal situation, there will still be occasional chaos, so is it whole or not? Generally, the leaders directly under the company have the final say. Bastard, you need to have a deep understanding of this company to understand who the people who understand it are and whether the people who understand it don't remember the specific situation. The key is to be afraid of not recognizing the account. But you also need to work out some simple and convenient methods, and look for them abstractly in future work to avoid your own mistakes. (ps: But it doesn't mean that we really don't need to study the company's bad accounts and disorderly accounts. This is a test. )
As for false accounts, it is impossible to judge. Don't ask why, don't be smart. Some things are not so reasonable, but they do happen. Pretend you don't know. The tax bureau didn't give any suggestions. What are you worried about? Especially if you find that there is something wrong with your previous accounting work, the boss will not pay for the audit of the firm, which must be exhausting for you, and there is no overtime allowance. Give me a compliment or two.
To tell the truth, these things actually have little to do with the accountant who took over, but they will be very annoying. You can say you don't know. They resisted all attacks.
There is also a direct bottom line, which things you don't do, and you won't do it until you talk about it. In practice, you cannot be a perfectionist. Which company can be successful in all aspects of communication? However, not doing it is a high-risk thing. (such as falsely issuing VAT invoices, no contracts, etc.). )
3. Accept the work arrangement and leave evidence.
What evidence needs to be kept, or copied and kept by you. I think these are necessary:
(1) The handover list of the last session made it clear when you started work and what information you received. You need the signature of the leader to be aboveboard. In my naive opinion, the false accounts were also false before, which has nothing to do with you. I don't know how to define the specific law, but at least it is evidence. )
(2) The account to be taken over shall be subject to the deadline at the time of handover. Do not need the signature of the leader. Sometimes you may need to keep them in secret. Some companies are afraid of information leakage, but this messy fake company is generally not so easy to manage. Of course, don't leave it anywhere, use it illegally or be found by others.
Pay attention to the situation of the debt owed, and you need to take another copy for special preservation, which is also convenient for later recovery.
If the boss is generous, you can find a firm to audit and issue an audit report, although the possibility is too low.
In addition, the firm undertakes the business of clearing accounts, of course, the cost is quite high and uncertain, but it is suitable for disputed shareholders.
4. It is suggested to establish a new account set, which is different from the previous account book.
The purpose of establishing a new set of accounts is to make the following accounting clear.
It is also the performance of a person's workload and achievements.
It is also convenient for statistical analysis.
Work needs reporting. Express these tasks clearly and show your value.
By the way, we have to learn the hidden rules and clear rules of the industry and think about why.
You may need to keep some evidence that may be against you after you take over.
5. Change what can be changed in a subtle way.
But to be honest, it still depends on whether your company can improve all kinds of rules and regulations in the future.
The key is that leaders support you and colleagues cooperate with you.
Repeatedly reminded to establish an internal system. Without rules, Fiona Fang cannot be established.
Otherwise, the next new account set will still be messy and fake.
It's really impossible for someone to cheat you with a receipt or reimburse you with last year's invoice.
Even one or two leaders directly asked you to help him find an invoice for reimbursement.
It is more likely that you touched the bottom line and let you conspire to defraud the company's property.
You need to put forward specific, operable and selective schemes for the reference of shareholders and general managers. If plan A doesn't work, then change to plan B. If plan B doesn't work, then change to plan C. If you can improve one point, you can add one point, which is also your responsibility.
What are the consequences of accountants making false accounts?
Chapter VI Legal Responsibility of Accounting Law
Article 42 Anyone who violates the provisions of this Law and commits any of the following acts shall be ordered by the financial department of the people's government at or above the county level to make corrections within a time limit, and may be fined between 3,000 yuan and 50,000 yuan. The directly responsible person in charge and other directly responsible personnel may be fined between 2,000 yuan and 20,000 yuan; Those who belong to national staff shall also be given administrative sanctions by their units or relevant units according to law:
(1) Failing to set up accounting books according to law;
(2) setting up accounting books without permission;
(3) Failing to fill in or obtain the original vouchers in accordance with the provisions, or the original vouchers filled in or obtained are not in conformity with the provisions;
(four) according to the unaudited accounting vouchers, the accounting books are registered or the registered accounting books are not in conformity with the provisions;
(5) changing the accounting treatment method without authorization;
(6) The compilation basis of financial and accounting reports provided to different users of accounting data is inconsistent;
(seven) failing to use written accounting records or functional currency in accordance with the provisions;
(8) Failing to keep accounting data in accordance with regulations, resulting in damage or loss of accounting data;
(nine) failing to establish and implement the internal accounting supervision system of the unit in accordance with the provisions, or refusing to supervise according to law or failing to provide relevant accounting information and relevant materials truthfully;
(10) The appointment of accounting personnel does not conform to the provisions of this Law.
If one of the acts listed in the preceding paragraph constitutes a crime, criminal responsibility shall be investigated according to law.
If an accountant commits one of the acts listed in the first paragraph, and the circumstances are serious, the financial department of the people's government at or above the county level shall revoke his accounting qualification certificate. Where the relevant laws provide otherwise for the punishment of the acts listed in the first paragraph, it shall be handled in accordance with the relevant laws.