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Millised aruanded peaks KÜ raamatupidaja üle andma, et raamatupidamine saaks jätkaval raamatupidajal korrektselt jätkuda?

Published on: Published in: Veebipäringud
KÜ raamatupidamist on seni teostanud juhatuse liige, kes on nüüd juhatuse liikme kohalt tagasi kutsutud. Valitud on uus raamatupidaja, kuid eelmine soovib vaid dokumendipaki üle anda ning ei pea vajalikuks ka mitte vahebilanssi.
Millised andmed ning aruanded (ning millise õigusnormi alusel) peaks varasem raamatupidaja siiski üle andma, et raamatupidamine saaks korrektselt jätkuda ning alustaval raamatupidajal ei lasuks kohustust varasema töö eest?

Vallaste ja Partnerid Blog

Vastus:

Raamatupidamise ja selle üleandmise reeglid kehtestatakse juhatuse poolt raamatupidamise sise-eeskirjaga. Kui reegleid pole, tuleb leppida sellega, mida pakub senine raamatupidaja. Tõenäoliselt on tal lisaks algdokumentidele pakkuda ka raamatupidamisregistrid (pearaamat jt). Kui jooksev raamatupidamine on lausa tegemata, siis saab uus raamatupidaja arvepidamise korda teha, tuginedes mittetulundusühingute registrile esitatud viimasele majandusaasta aruandele ja raamatupidamise algdokumentidele. Kui juhatus peab vajalikuks näiteks vahearuannete koostamist, siis tuleb selle teenuse osutamises senise raamatupidajaga eraldi kokku leppida.

Vallaste ja Partnerid vastab Teie küsimustele. Maksud ja raamatupidamine.

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