“Caution, an illiterate accountant!”, Or How to save a company from an unqualified specialist
In September, two companies belonging to the same owner took for accounting services. One in the general mode, the second in the simplified tax system “Revenues minus expenses”. I don’t like to take such “crap” companies before the reporting period, but my partners (our clients, part-time) asked for this client very much.
The third quarter was closed with grief in half, the whole of October was restored accounting in the company on the OSNO, so that the profit declaration could be passed normally.
Of course, I investigated what happened, why such a nightmare is taken into account. It turns out that this company was transferred to the general regime since 2018. Until that time, the company was on a “simplified account.” And there was no second company at all.
The company has a chief accountant in a single person who (at first) perceived everything with hostility and threatened with dismissal. I talked to her about video communication (clients in Moscow, we are in Chelyabinsk). I needed to see her eyes. Anna Petrovna (chief accountant), upon closer inspection, turned out to be the cutest woman. We talked heart to heart, she told me everything.
It turns out she’s self-taught, by education – a medical professional. But for 15 years he has been working at the STS. And everything was not bad in her life until the moment when the owners decided to participate in tenders, where the company should be on a common basis and with a “history”. Therefore, at the end of last year, her beloved company, which she led for seven years, was transferred to OSNO. And for the STS they opened a new one.
Anna Petrovna could not refuse to the authorities, she began to lead the company on OSNO (“as she could”). As a result, for the two quarters of 2018, tax authorities several times sent requirements for the discrepancy of advances paid and received in the VAT return. Anna Petrovna did not have time to figure out how to do these tests correctly. After all, the preparation of tender documentation was still hanged on her. And now she had two companies instead of one. She did not complain to the management, she was afraid that she would be replaced. And the money is very necessary. And to be honest, she never really wanted to work as a chief accountant … But somehow it happened.
Of course, we quickly sorted out the advances. The declarations for the first half of the year were clarified, accounting was restored. Anna Petrovna stayed to work, we pumped her. They gave her working instructions, according to which she is now introducing the “primary”. Plus, also engaged in tender documentation. And reporting on us. Everyone is happy.
In general, such clients are not uncommon. Why is this happening?
The accountant does not always openly speak to the employer about his competencies. There are several reasons for this, including the fear of losing a job.
The manager cannot always verify these competencies. For him (as a rule), an accountant is an accountant who needs to know everything. But such a phenomenon is a rarity. And it is found only in outsourcing companies, where accountants have a wide and varied experience.
What should the leader do in such situations:
To get started, recognize the problem. If, after the introduction of innovations in work, requirements begin to come from the tax, this is a very alarming sign. It’s time to talk to an accountant.
Talk to the accountant frankly: why is this happening? Maybe he (the accountant) needs to learn a little? Be sure to offer advanced training, you will be rewarded with freedom from tax.
If the accountant assures that everything is fine, this tax is not right, and at the same time it cannot confirm its position by law, this is a serious reason to seek the help of a professional consultant.
If the accountant, in response to the help offered to him, writes a letter of resignation – rejoice, now you have a chance for the correct accounting.
The main thing to remember is that an accountant is a person, he has his own problems and fears. He is not a machine that knows absolutely all regulatory acts. Especially if in parallel it does not quite do accounting work. If you have the slightest doubt, contact a specialist for help. This can save you business.
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