An accountant is a specialist economic Education in charge of managing accounting at the office. Depending on the specifics of the organization's activities, there may be one accountant in its staff, who simultaneously performs the role of chief, and several, each of which is responsible for maintaining reliable accounting and tax accounting on a specific site, or entire accounting services.
It is thanks to the accountant that the company regularly pays wages to its employees, pays taxes and fees. It is impossible to imagine the activity of any modern enterprise without such an employee who is responsible for organizing reliable accounting of all the facts of economic activity.
- disciplinary responsibility of an accountant(in case of improper execution job duties prescribed in employment contract and) - has 3 types: reprimand, remark, dismissal;
- liability of an accountant(either in the amount within the limits of the average monthly earnings, or in in full, if enclosed );
- accountant's administrative responsibility(in case of improper performance of official duties, penalties can be applied (if guilt is established and the statute of limitations is observed) in accordance with the articles of the Code of Administrative Offenses of the Russian Federation;
- accountant's liability(for example, for non-payment of taxes on a large scale: deliberate inclusion of false information in the declaration, deliberately directed calculation) - can be involved as accomplices along with management.
Responsibility of the chief accountant
The chief accountant at the enterprise is a leading specialist who is fully entrusted with the functions of reliable, timely and high-quality accounting at the enterprise. In accordance with federal law, Chief Accountant is responsible for the development, timely delivery and provision of reliable financial statements.
However, this does not mean that ordinary employees of the accounting department do not bear any responsibility, and only the chief accountant will be responsible for their “misses” and “shortcomings”.
What is the responsibility of an ordinary accounting officer?
Like any other employee, an accountant is responsible for the quality performance of his duties. For example, an accountant wages, is responsible for the correct accrual to employees, the timeliness of reporting to extra-budgetary funds.
Of course, the chief accountant must control the activities of his subordinates, but the chief accountant will not have the opportunity or time to check the work of each employee, since he has full of his duties.
The accountant bears disciplinary, material, administrative or criminal liability. Each of these types of responsibility manifests itself in its own form (reprimands, fines, dismissal, compensation for damage) and is assigned for systematic errors, shortcomings that are present in his work.
So, if an accountant for accounting for goods and materials treats his duties negligently, does not perform a monthly reconciliation of balances, which as a result leads to a shortage, disciplinary or material liability is applied to him.
As part of disciplinary responsibility, an ordinary employee of the accounting department or even the chief accountant can be fired, but there must be good reasons for this.
The accountant may be liable. So, for example, an accountant responsible for settlements with counterparties will be responsible for errors in the payment order that led to the transfer Money to the wrong account. Accountant-cashier can be involved in liability for the discovered cash shortage. At the same time, he will have to compensate for the losses, for example, from his salary.
The criminal liability of the chief accountant is provided for if he deliberately hid from paying taxes on an especially large scale, or committed fraudulent acts. At the same time, the opinion that the chief accountant acts on the instructions of the head is incorrect, therefore, he will not answer. As part of criminal liability, both officials will be held accountable under the law.
An ordinary accountant can be held liable if he deliberately committed theft of funds or contributed to other criminally punishable actions, was in a criminal conspiracy, for example, with a storekeeper responsible for the safety of material assets.
Be in the answer, answer, answer with your head Dictionary of Russian synonyms ... Synonym dictionary
will not be responsible- adj., number of synonyms: 1 bribe smooth (6) ASIS Synonym Dictionary. V.N. Trishin. 2013 ... Synonym dictionary
carry- combat alert action to carry big losses possession to keep watch action to carry information existence / creation, localization to bear duties possession to bear nonsense verbalization to bear responsibility action to bear ... ...
Responsibility and behavior- Responsibility has long interested representatives social sciences, as evidenced by the ancient penal codes and the work of such prominent scientists as E. Durkheim and P. Fauconnet. Durkheim expressed the idea that responsibility is ... ... Psychological Encyclopedia
CARRY- CARRY, carry, carry, past. temp. carried, carried; carrying and (obsolete) carrying, inconsistent. (cf. wear). 1. whom what. Taking, lifting, loading on yourself, move with you somewhere. Carry the child in your arms. Carry luggage on your back. Carry a pack on your shoulders. 2… Dictionary Ushakov
Responsibility- Responsibility ♦ Responsibilité "The responsibility lies with me, but it's not my fault." This phrase, uttered by one of our ministers, shocked many, although in essence it does not contain anything absurd or self-contradictory. I… … Philosophical Dictionary of Sponville
responsibility- to be afraid of responsibility indirect object, emotions to take responsibility for possession, began to incur responsibility for action, causation to assign responsibility for moving / transferring to avoid responsibility for possession, Neg lies ... ... Verbal compatibility of non-objective names
Liability of persons who committed crimes while intoxicated- The subject of the crime is a person who influences the object of criminal legal protection and is able to bear responsibility for this. Signs of the subject of the crime form one of the elements of the crime. The presence of the person who committed ... ... Wikipedia
carry- carry / carry; carried, carried /, lo /; carrier; carried / washed; so / m, a, o; worn; sen, hay /, hay /; carrying /, carrying; nsv. see also rush, carrying, carrying, sock 1 ... Dictionary of many expressions
carry- carry, carry; past carried, carried, lo; incl. present carrier; incl. suffering present carried; nesov., trans. 1. Picking up or loading on yourself, move, deliver where l. Carry the bag on your back. □ [Lakey] carries a glass of tea on a tray. Chekhov, Cold ... ... Small Academic Dictionary
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Why, for example, no one comes to him and asks - a friend, but how did it happen that you do not participate in raising a child, even after a divorce? How is it that the woman with whom you shared everything for two years and called your beloved was once left alone to deal with the consequences of your thoughtless ejaculation, which you arranged for her as a surprise? Why does no one ask these men how they can be so weak, irresponsible and insolvent that they come up with excuses like “didn’t hold back / didn’t inspire”, while after giving birth, a woman needs more than anything support, help, inspiration and care as the weakest part of the human pack.
Society, how does it turn your tongue to shift responsibility to a woman instead of coming to her man’s father and, holding the button, ask: “Uncle? How did it happen that you raised your SON SO that he behaves like an irresponsible teenager? Grandpa, why didn't you teach your son what family life is? Why didn't you instill in him human values and respect for a woman?"
At the same time, I would ask his mother: “How did you allow yourself to be treated by all the men around you so that your problem has now become my problem? brought up, "instead, you, a woman, are finishing off my sisters. Or at best, you are bashfully silent?"
Where is the logic to expect that it is I who is so omnipotent, that with me he will become different, that I will do the emotional work of his father, the work of his mother, and love him more for all of you and add what was not given?
Problems with responsibility in men are a consequence of education by society and parents, and not my jambs. And I don’t need to helpfully slip firewood under my feet to build a fire with ritual songs “a woman should / a woman inspires / changes next to women”. I understand the purpose of these firewood well. They don't warm me up and my relationship unfolds...
Dear girls. His general gouging is his responsibility. For the fact that women without exception become single mothers with living men, it is necessary to ask not only from women, but from his parents (who raised him), himself, and the society that encourages and accepts such behavior of men, without condemning or rejecting such individuals . And only then - my 10-20 percent responsibility for all this. And the responsibility is not for what I CANNOT INSPIRE. And that she missed something important at the stage of choosing a man and chose someone who could not be let in on a cannon shot. And now the one who did not make mistakes of such a plan, did not gain his backpack of experience, was perspicacious and wise from birth, never made a mistake in people - throw stones of condemnation at women. But something tells me that someone who really is like this will throw a blanket, a chocolate bar and hugs at such a woman.
And, unfortunately, we do not throw anything at women who legally live in complete families, but in fact are the same single mothers who raise fatherlessness, because dads withdraw from the process, or condescendingly give out a rare portion of "help".
And then there is the question of who is better settled in life, a "single mother" who cuts her life as she wants and has a million chances to build relationships with a worthy one, hire a nanny (without spending days with anyone in tedious battles to prove the need for a nanny), or one in which everything is defined and legally fixed.
That's all I wanted to say.
Finally, I sincerely wish everyone not to end up in any of the extremes described in the post! Golden mean and personal happiness is our everything. All orgasms and happy laughter!
Who or what caused the incident? Who is responsible for what? How could disaster be prevented?
The answers, of course, will depend on whether the tragedy is a natural disaster or a crime, damage independent of another person, or intentional harm that usually causes strong feeling rage and disgust, and in extreme cases leads to numbness and speechlessness. Some victims of violence also try to understand and justify the perpetrator.
Information:
Studies have shown that only a very small part of the victims of violence has a need for revenge in relation to the perpetrator. Relatively few victims demand his punishment. Most people want him to understand his wrongfulness and not commit more crimes.
Even if the desire to help the abuser prevails in most victims of violence for a long time, having a feeling of intense rage, disgust and hatred towards him, in the end, is natural. They want him to be exposed and punished. Revenge fantasies, sometimes violent, are also quite normal reaction for the damage done to them, and the injustice against them.
In order to overcome trauma, we must first turn our attention to ourselves. The victim must be given provision and possible support so that he can restore his physical and mental state to that in which he was before the crime or disaster.
Information:
Some victims tend to think intensely about the perpetrator. This can happen in a positive or negative way. In the first case, thoughts revolve only around how to help him. Some develop fantasies of salvation in relation to the criminal and want to intercede for him up to the point of self-sacrifice. Also in the negative form, the criminal is in the center. In this case, thoughts revolve around revenge up to and including planning his assassination.
But in spite of everything, the criminal is and remains, from an objective point of view, the key figure in the harm caused by a person. However, if positive or negative thoughts about the criminal never leave you, and you do not have the opportunity to think about yourself, in this case it is necessary to learn to "correctly" despise him. Is it worth the criminal that all thoughts were only about him? Doesn't he rather deserve to be ignored and taken care of more important things like himself or his healing?
Play a cruel joke with the criminal! Do not allow yourself to be visited by thoughts about him for a long time, and he occupied a certain place in your life.
It goes without saying that you must do everything to ensure that he is caught and punished. After that this uninvited guest should disappear from your life as soon as possible and without a trace.
Some offenders, being victims of their own traumatic events, try to convey to others their own unbearable experiences, such as weaknesses and humiliations, through their actions. Their thought that their victim is also suffering calms the perpetrator inwardly and gives him strength and confidence.
If we have not been able to prevent the crime, then we can at least reject the psychological “victim role”. Try to draw a clear line between the criminal and you. With the help of, for example, breathing exercise get rid of all memories of the criminal (his portrait, threats, triumph). Don't let the criminal influence your later life!
“I myself am to blame for everything, or at least bear partial responsibility for what happened.” If you have written statements like this in your diary, pay attention to three important points:
Tendency to accuse (self) of the victim,
Realistic self-reproaches
Displaced fantasies of prevention.
Information:
Studies by the German Institute of Psychotraumatology showed that 82% of the victims of crimes surveyed believe that they are guilty in whole or in part of the violence committed against them.
These research findings are thought provoking. This is completely unrealistic. Criminals seek out the victim on the principle of "opportunity", which in reality corresponds to chance. They have techniques that leave victims the least chance for vigilance and resistance. The strong tendency of victims to attribute responsibility or most of it to themselves seems implausible. For example, in traffic accidents, one's own responsibility is often exaggerated.
An exaggerated tendency to self-blame may have the following causes:
Time stretching in traumatic situations. For many victims, at the moment of shock, time stops for a while or seems unrealistically extended. Fractions of a second can act as minutes or hours. As a result, the illusion arises that this moment we had enough time to make the right decision and act. It seems to us that we "missed" a lot, which from an objective point of view was impossible. This deceptive effect of time change seems absolutely convincing.
Guilt feelings of survivors: while relatives, friends or other persons died, we remained alive. Often, in this case, one's own responsibility is overestimated.
The one who is guilty cannot be helpless and powerless. Sometimes there is an inflated demand on myself under the motto: I'd rather blame myself than admit my helplessness.
Misrepresentation of the past. The events that have taken place are comparatively probable, and therefore absolutely foreseeable. As soon as we learn about something, even if it is unbelievable from an objective point of view, we conclude: What happened was not only possible, but, moreover, probable and foreseeable. So I should have known about...
Thoroughly analyze whether this assumption holds. Discuss this issue with someone you trust. Exaggerated reproaches of oneself can significantly impede the recovery process and lead to a depressive state. If you see a tendency to self-blame in yourself, fight it! Try to distinguish between what was actually foreseen and could have been done differently, and your subjective sense of responsibility for what happened. Say loudly to yourself that you are not responsible for certain moments, that you refuse unfair self-blame. Repeat this saying until you stop blaming yourself.
It is much easier to deal with real guilt than with irrational self-blame. Precisely because they are unrealistic, it is difficult to argue against them. Real mistakes, on the contrary, first cause anger at oneself, and later grief about what we missed, and maybe irretrievably lost. After a while, our grief can become a positive force and help us find new ways out of our trauma. It can help reimagine the future.
In the following, we will describe another reason why many victims overestimate their own responsibility:
Displaced in the past "phantasies of prevention". The information you gain about self-blaming tendencies will help you determine if this is right for you.
Information:
Children, having survived a difficult situation and successfully overcame it, again and again in the game, return to the events they experienced in order to “train” if a similar situation occurs in the future. (This can be used to, for example, playfully prepare children for an upcoming major operation.) Children who have experienced trauma replay the event until they are completely exhausted. In this case, we are talking about "traumatic game". Sometimes after a while you can observe a change in the course of the game, for example, a knight or a powerful animal averts trouble at the last minute. In pediatric therapy, such changes may indicate a positive turn.
As children, we played many experiences in the game that weighed on us then. Therefore, we - adults - are occupied with the question: What would be a different outcome, what could I do differently? How in computer game we mentally lose everything possible options our behaviour. At the moment, more than effective ways actions than those we had then at our disposal. Over time, we become smarter, which can lead to self-reproach: Why didn't I do this or that then? Wouldn't it be better to put an end to this useless game of past prevention fantasies?
Not necessary. As with children, playing with other behavior patterns can be helpful. It is only necessary to prevent the emergence of new reproaches.
Exercise "mental game (What would happen if ...?)"
Consciously present yourself to the game “What would happen if I did this or that, if this or that went differently?” Meanwhile, you have learned to distinguish fantasy play from real responsibility. Even if this or that possibility that arose in your imagination to act differently really existed, you cannot expect from yourself that you could recognize and implement it at that moment. Without touching on the issue of responsibility, fantasize about a happier outcome. Perhaps you can relax more easily if you plunge into the world of desires for a while, and you manage to feel good in it.
At the end of this exercise, look at what you wrote in your trauma diary under the heading “prevention theory.” Are the entries you made inconsistent? mental game exercise? Not surprising. Because the measures we develop to protect ourselves are rooted in our personal fantasies. If we know these fantasies, we can better understand ourselves.
