Does an accountant have the right to correct his predecessor’s accounting mistakes after the handover?

If the accounting is wrong

Of course, it must be corrected immediately

and the handover It has nothing to do with the situation. Does a retired accountant have the right to seal old accounts?

Accounting handovers are governed by law. Accountants who resign must be fully handed over, and accounting information must not be sealed.

Basic Accounting Work Standards

[Ministry of Finance 1996 Accounting No. 19]

Section 3 Accounting Work Handover

Twenty Article 5 If an accountant is transferred or resigns for any reason, he must hand over all the accounting work he/she is responsible for to his replacement. Those who have not completed the handover procedures shall not be transferred or resigned.

Article 26 The replacement shall take over the handover work seriously and continue to handle the unfinished matters of the handover.

Article 27 Before handling the handover procedures, accountants must do the following work in time:

(1) If the accounting vouchers have not been filled in for the economic business that has been accepted, they should fill in the Finished.

(2) Accounts that have not yet been registered should be fully registered and the handler’s seal should be stamped after the last balance.

(3) Organize various materials that should be handed over and write down written materials on unfinished matters.

(4) Prepare a transfer inventory, listing the accounting vouchers, accounting books, accounting statements, seals, cash, securities, check books, invoices, files, other accounting materials and items that should be transferred content; for units that implement accounting computerization, the transfer personnel engaged in this work should also list the accounting software and passwords, accounting software data disks (tape, etc.) and relevant materials, physical objects, etc. in the transfer inventory.

Article 28 When accounting personnel handle handover procedures, there must be a supervisor responsible for supervising the handover. For the handover of general accounting personnel, the person in charge of the unit's accounting department and the accounting supervisor will be responsible for supervising the handover; for the handover of the person in charge of the accounting department and the accounting supervisor, the unit leader will be responsible for supervising the handover. If necessary, the superior department may send someone to jointly supervise the handover.

Article 29 When handling the transfer, the transfer personnel must be handed over item by item according to the transfer list; the replacement personnel must be checked item by item and accepted.

(1) Cash and securities must be counted and handed over based on relevant records in accounting books. Cash on hand and marketable securities must be consistent with accounting book records. In case of inconsistency, the transferring personnel must find out within a time limit.

(2) Accounting vouchers, accounting books, accounting statements and other accounting materials must be complete. If there is a shortage, the reason must be identified and noted in the transfer inventory, and the transfer personnel will be responsible.

(3) The balance of the bank deposit account must be checked with the bank statement. If it is inconsistent, a bank deposit balance reconciliation statement should be prepared to make it consistent. The detailed account balances of various property materials, claims and debts must be reconciled with the general ledger. Relevant account balances are checked for consistency; when necessary, the balances of individual accounts must be spot-checked to ensure they are consistent with the physical verification, or clearly verified with the units and individuals with whom they are dealing.

(4) The bills, seals and other physical objects managed by the transferred personnel must be clearly handed over; if the transferred personnel are engaged in computerized accounting work, the relevant electronic data must be handed over under actual operating conditions.

Article 30 When the person in charge of the accounting agency and accounting supervisor is handed over, all financial accounting work, major financial revenues and expenditures, and accounting personnel must be introduced in detail to the successor. Written materials should be prepared for any remaining issues that need to be handed over.

Article 31 After the handover is completed, both parties to the handover and the personnel supervising the handover must sign or seal the handover registration, and the name of the unit, the date of handover, the names of the parties to the handover and the The position and name of the person supervising the transfer, the number of pages in the transfer inventory, and the questions and opinions that need to be explained, etc.

Generally, the handover inventory should be completed in triplicate, with each handover party holding one copy and keeping one copy on file.

Article 32 The successor shall continue to use the transferred accounting books and shall not create new accounts on his own in order to maintain the continuity of accounting records.

Article 33 If an accountant temporarily leaves his job or is unable to work due to illness and needs to be replaced or acted as an agent, the person in charge of the accounting agency, accounting supervisor or unit leader must designate the relevant person to take over or act as an agent, and handle the procedures Handover procedures.

If an accountant who temporarily leaves his job or is unable to work due to illness resumes work, he shall go through handover procedures with his replacement or agent.

If the transfer person is unable to handle the transfer in person due to illness or other special reasons, with the approval of the unit leader, the transfer person may entrust another person to handle the transfer on his or her behalf, but the entruster shall bear the responsibilities stipulated in Article 35 of this specification .

Article 34 When a unit is cancelled, it must retain necessary accounting personnel to handle liquidation work and prepare final accounts together with relevant personnel. No employee shall be allowed to resign before handover. The receiving unit and handover date are determined by the competent authority.

In the event of merger or division of units, the accounting work handover procedures shall be handled in accordance with the above relevant regulations.

Article 35 The transferor shall bear legal responsibility for the legality and authenticity of the accounting vouchers, accounting books, accounting statements and other relevant materials transferred. Do accountants have the right to call for payment of money?

Hello, Accounting Lao Zheng·Yidiantong Online School will answer your question:

Without this authority, other than the accountant, do others have the right to look at the account books?

Investors, creditors, banks, relevant departments and the public. In theory, the accounts of all units should be transparent, including enterprises, village committees, township governments, county governments, the State Council and various ministries, because they all spend taxpayers' money. But theories are just theories. How to record the voucher for cash received from the previous accountant?

No need to record it. The predecessor should hand over the recorded accounts together. What needs to be done is to check that the cash amount matches the ledger balance.

Are you making the same mistakes as your predecessor?

To repeat the same mistakes: to go back to the same old road that has overturned. It is a metaphor for not learning from the lessons and making the same mistakes again. To jump over: to step on; to overturn: to turn over. ;Zhe: Traces of wheels rolling over. Does the queen have the right to execute the concubine?

Probably not, it must be reported to the emperor. Or assassination will do. Are there any errors in accounting in the past that are related to current accounting?

It doesn't matter.

When two accounting offices are handed over, there is a "handover date". Mistakes made before this date should be the responsibility of the predecessor accountant. Does the village chief have the right to maintain the position of accountant?

There is no relevant clear provision in the village organic law, but to avoid risks, village committee elections are generally held.

Does a legal person have the right to stop accounting work?

A corporate legal person is the legal entity of the company to the outside world and represents the company. Stopping accounting work is an internal matter of the company, but it cannot violate the provisions of the labor law!