Order assigning cashier duties to the director

A fairly common situation is when a small enterprise does not have a cashier on staff or only one cashier position is indicated in the staffing table. The head of a small enterprise has to draw up an order to appoint a cashier in two cases:

- upon request from financial and other organizations: for example, if a small enterprise began to work with a cash register, then banks in this case may request a copy of the order appointing a cashier;

- if there is one cashier at the enterprise, but he is temporarily absent.

order for the appointment of a cashier

In such cases, the duties of a cashier may be performed by an accountant or chief accountant. To do this, it is necessary to conclude an agreement with him on full financial responsibility and sign an order appointing a cashier. The latter, in turn, does not have a standard form, so we will consider in detail the structure of its content and all the necessary columns that should be indicated there.

First of all, the personnel officer or the head of the enterprise fills out the header of the order: its serial number and the date of preparation. Next, the preamble of the order is drawn up, indicating the reason why it was issued (for example, due to a serious illness of an employee or production necessity).

After completing the preamble, we move on to the administrative part of the text of the order, which begins with the words “I ORDER”.

Algorithm for drawing up a document

At the top of the paper there is a header in which the name of the document and the date of its preparation are written. Then, after the title, the reasons for the absence of the employee as such are indicated. These reasons may be:

• dismissal of a previous employee;
• going on leave (to care for a child, etc.);
• business trip of the main employee;
• the enterprise is small, and the position itself is not provided, and other reasons.

This is what it should look like:

After the introductory part, the wording (as in any other order) “I order” is required, followed by a colon. Then comes a list of what needs to be done: authorize an employee (with full indication of full name and position) to perform work with one of the types of cash registers.

In this case, the model of the cash register must be clearly stated. It could be:

• AMC 100K – if the organization sells food products;
• autonomous cash registers with ECLZ and fiscal memory type ORION-100K or MERCURY-180K;
• mobile payment terminals with a modem and battery type YARUS C2100;
• printers that do not work without a computer or terminal (they are called fiscal registrars) like FPrint -5200PTK and the like;
• receipt printers (they do not have built-in memory, which means they do not need to be registered with the tax office) of the types Shtrikh 600, MPRINT R58 USB, etc.

In short, regardless of the model, the cash register must be registered.

In addition to appointments, the order prescribes the employee’s authority to keep a journal, draw up the necessary reports, and sign cash documents from the official “cashier” or “administrator.”

The text should also contain information about the employee’s familiarization with such a document as the Procedure for Conducting Cash Transactions. This review will require an additional signature of the employee who assumes the rights and responsibilities of the cashier.

Footnote to the agreement on mat. responsibility will also be useful. Without it, the order will also be valid, but it will need to be supplemented with an annex in the form of this agreement.

At the end of the text of the document there must be at least two signatures: the accountant-cashier and his manager. The date is already at the beginning.

Is it possible to assign additional responsibilities to an employee and how to do this

In labor law, the concept of “additional duties” means the performance by an employee, for a fee, of additionally assigned labor functions on an equal basis with his main responsibilities (established in the employment contract) during the working day (Article 60.2 of the Labor Code of the Russian Federation).

• Order number, date, place of issue, name of the order. It is necessary to start drawing up an order with these details.
• Cause. Further in the text of the document it is necessary to indicate the reasons for assigning responsibilities.

In what cases may it be necessary to assign cashier duties to an accountant?

The absence of a cashier position in the staffing table is not always the main reason for the operation in question. This may be facilitated by temporary disability, for example, a person may be on prolonged sick leave.

If an organization actively carries out cash transactions, then the issue of the correct functioning of this unit comes to the fore. The problem of a cashier’s absence can be solved by transferring his tasks to the company’s accountant. At the same time, we are not talking about changing the job description. Although an accountant and a cashier work in the same direction, these positions belong to different categories.

According to the law, if the company does not provide for the position of a cashier, then his duties can be assigned solely on the basis of combining positions, with the assignment of an additional payment in accordance with Art. 151 Labor Code of the Russian Federation.

If the employer has a chief accountant who has several other employees subordinate to him, then appointing someone responsible for cash transactions will not be difficult, although until recently there was a restriction related to the transfer of the cashier’s work directly to the chief accountant. The fact is that, according to the previously existing Regulations on Chief Accountants, he could not perform this work. Since this document has lost legal force, the employer now has every right to assign responsibilities for conducting cash transactions to any accounting employee.

In addition, according to clause 4 of Bank of Russia Directive N 3210-U, cash transactions are permitted not only to an accountant, but also to another employee of the enterprise.

For this it is important to have:

• Official appointment as director.
• A developed job description, with which the appointed employee must be familiarized with signature.

However, the registration procedure has its own characteristics, which should be discussed in more detail.

Is it necessary to compile

Important! Even if the staffing table does not include the position of a cash register employee and there is a single job description indicating that all cashier functionality is included in the accountant’s list, an order assigning duties is required.

This is due to the fact that the vast majority of banks licensed in the Russian Federation clearly state the terms of interaction with individual entrepreneurs, LLCs or other legal entities. Under these conditions, cash transactions cannot be carried out by anyone other than a cashier, who is selected from the existing staff or hired separately.

Assigning the duties of a cashier to an accountant: how it is done, what documents need to be drawn up

Since this personnel operation can be carried out as part of a combination of professions, the manager needs to comply with the legal requirements governing this process. We are talking about obtaining consent to perform new functions and adopt relevant local regulations. To do this you need:

• Conclude an additional agreement with the appointed employee. It must specify the execution of cash transactions, the amount of additional payment for combining and the period for which the agreement will be valid.
• Draw up and certify an agreement on full financial liability.

It will be mandatory to issue an order on combining positions. Without it, the procedure carried out will be unlawful. The form of this document is not fixed by law, so the entrepreneur must rely on the requirements of internal local legal acts.

When all the listed documents are ready, you should prepare and sign an order assigning cashier duties to the accountant.

This document is required, since without it problems may arise, primarily with banking institutions, which are likely to refuse to cooperate without it.

The form of the order to assign the duties of a cashier to an accountant is not included in the list of unified documents, so its preparation largely depends on the organization’s LPA.

As a rule, the document is created on company letterhead, where at the top there is information about the enterprise, indicating its name, legal address and registration codes.

Carrying out cash transactions involves interacting with cash registers of various brands and specifications, therefore the text of the order must contain information about the model with which the part-time worker will actually work.

Below, on the left side of the form, there is a field for the date and document number, and on the right - the name of the locality. Next, below on the left side you can indicate the preamble.

Under the title of the document there should be a brief plot revealing the reasons for accepting the order, after which the executor lists its main points. They must contain:

• Information about the company employee who is assigned the duties of a cashier.
• The date from which the document comes into force. It must correspond to the dates specified in the liability agreement and the additional agreement.
• The need to submit all organizational and administrative documents related to the performance of cashier functions.

The order is signed exclusively by the director of the company, after which it must also be signed below by the accountant who is assigned new responsibilities.

Order for replacement during vacation - form and sample

• the reason that necessitated the replacement;
• employee data: temporarily absent and his replacement;
• the terms for which part of the responsibilities of an absent employee is assigned to his colleague;
• clarification of labor functions to be performed;
• the amount of additional payment for performing the duties of an absent employee;

Not every “vacation” absence of an employee from the workplace requires the automatic issuance of an order to replace his duties. process engineer, whose responsibilities include the development of technological production processes, for 3-5 days on vacation without pay , will not necessitate his replacement within the specified period.

Sample of drawing up an order to assign the duties of a cashier to an accountant

Moving from theory to practice, we should look at an example of what the described document looks like.

A completed sample order to assign cashier duties to an accountant will look like this:

Limited Liability Company "Anagram"

123456, Vsevolozhsk, st. Stroiteley 12, TIN 123456789,

OGRN 987654321, checkpoint 123456

ORDER No. 321

“On the assignment of cashier duties”

Due to the absence of a cashier position in the staffing table of Anagram LLC,

I ORDER:

1. To appoint, from 08/01/2018, the accountant of Anagram LLC, Svetlana Sergeevna Sidorova, responsible for conducting cash transactions, working with cash and working with the AMS 100K cash register;

2. Authorize Svetlana Sergeevna Sidorova to keep a journal for the cashier-operator, draw up certificates and reports of the cashier-operator at the end of the cash register shift, and also sign cash documents on behalf of the cashier and senior cashier;

3. Introduce Svetlana Sergeevna Sidorova, under her signature, to the Procedure for conducting cash transactions in the Russian Federation;

4. Conclude an agreement with Svetlana Sergeevna Sidorova on full individual financial responsibility;

5. I reserve control over the execution of the order.

Director of Anagram LLC Petrov P.P.

I have read the order:

Accountant of Anagram LLC Sidorova S.S.

As soon as the order is signed and registered, it will come into force, and after that it will be necessary to fulfill the requirements of all the points listed in it.

During the combination, the parties to the employment relationship can also cancel the concluded agreements early, but no later than three working days.

To summarize the above, it should be noted that the procedure for assigning cashier duties to an accounting employee has a clear algorithm and occurs within the framework of combining professions. The order to assign cashier duties to an accountant is very important for an entrepreneur, since cash transactions can be carried out exclusively by an authorized person selected from among the company’s personnel. This condition is largely dictated by the existing scheme of interaction between banks and representatives of small and medium-sized businesses. However, without the contracts and agreements discussed in the article, the order will not have legal force.

In the case of large organizations

Assignment of cashier duties in large organizations

When we mean an individual entrepreneur, the employee should not give his written consent to the assignment of additional duties. It’s another matter if the enterprise has a separate manager, and then a decision is made to make appropriate personnel changes. The employee must agree with the issuance of the corresponding order and changes in job descriptions.

Most often, controversial situations do not arise because of this, because the employee’s salary should increase if everything is drawn up in accordance with the current legislation. This means that the new cooperation scheme is beneficial to both parties.

Is it possible to assign cashier duties to the chief accountant?

Question: We pay salaries through the cash register. The cashier plans to quit. Is it possible to assign cashier duties to the chief accountant? I heard that it is not possible. Is it so?

Answer: Your doubts are justified, but are no longer relevant. Currently, it is possible to combine the positions of chief accountant and cashier.

Former prohibitions

The Labor Code and Federal Law dated December 6, 2011 N 402-FZ “On Accounting” do not contain a ban on the chief accountant holding the position of cashier.

But until recently, the Regulation on Chief Accountants was in force, approved by Resolution of the Council of Ministers of the USSR of January 24, 1980 N 59 (hereinafter referred to as the Regulation).

The chief accountant did not have the right to perform duties related to financial responsibility for funds and material assets (clause 7 of the Regulations).

The chief accountant was prohibited from accepting goods on behalf of the company, receiving money from checks, or issuing them to employees.

The chief accountant could not combine the position of cashier. Registration of such a combination was considered a violation of labor legislation.

The ban has been lifted

Currently the Regulations are not in effect. It was canceled by Decree of the Government of the Russian Federation of April 16, 2015 N 362.

Formal restrictions on combining the positions of chief accountant and cashier have been lifted.

Now it is allowed to conduct cash transactions either by a cashier or by another employee. It is important that:

— he was appointed by a manager from among the company’s employees;

- his official rights and responsibilities were established;

- The cashier familiarized himself with his duties against signature.

This is prescribed by clause 4 of Bank of Russia Directive No. 3210-U dated March 11, 2014.

Complete the combination

The conditions of combination and the amount of additional payment must be documented.

Combination conditions

An employee has the right to combine the positions of chief accountant and cashier if the following conditions are simultaneously met:

— the position of cashier is provided for in the company’s staffing table;

— the position of cashier is vacant or another employee performs only part of the duties for this position;

— the chief accountant signed an agreement to combine the position of cashier;

— the agreement establishes the duration of the combination, the responsibilities assigned to the employee in the position of cashier, and determines the additional payment for the combination;

— the chief accountant performs the duties of a cashier during the established working hours without release from the main job.

Additional payment for combination

Additional payment for combining the position of cashier can be established:

- in a fixed amount;

- as a percentage of the tariff rate (salary) or wages of an employee for a part-time or main position.

The Labor Code does not establish any minimum or maximum amounts of additional payment for combining positions. This follows from the provisions of Parts 1 - 3 of Art. 60.2, art. 151 of the Labor Code, as well as Letter of Rostrud dated 08/31/2012 N 1180-6-1.

Please note: the amount of additional payment for part-time work is proportional to the time worked in the main position. When combining, no additional marks are made on the working time sheet (Letter of the Ministry of Labor of Russia dated June 16, 2015 N 14-2/OOG-4111). The employee combines additional duties at the same time as performing work in his main position (he is not released from his main job).

Financial responsibility of the cashier

The position of a cashier involves performing work related to the direct service or use of monetary values. It is included in the List approved by Resolution of the Ministry of Labor of Russia dated December 31, 2002 N 85.

You can enter into an agreement on full financial responsibility with an employee who performs the duties of a cashier on a part-time basis. The standard form of an agreement on full individual liability is contained in Appendix No. 2 to Resolution of the Ministry of Labor of Russia dated December 31, 2002 No. 85.

The employer is obliged to create conditions to ensure the safety of property entrusted to the employee (money), in particular, to provide a special safe for storing money, etc. (Article 239 of the Labor Code of the Russian Federation).

The fact that the chief accountant is paid a partial salary for his combined position as a cashier does not affect the amount of his financial liability to the employer. The employee will be held liable for the full amount of damage caused.

Additional agreement and order

Combining the position of chief accountant with the duties of a cashier must be formalized:

— agreement of the parties to the employment contract (sample 1 on p. 117);

- by order (instruction) of the manager to assign the chief accountant the duties of a cashier on a combination basis (sample 2 on p. 119).

Sample 1

Agreement on combining the positions of chief accountant and cashier

<*> If at the time of conclusion of the agreement the agreement on full financial liability has not yet been concluded, the details of the agreement are not indicated.

Sample 2

Order on combining the positions of chief accountant and cashier

Please note: in the agreement on combining positions, you can include a separate clause on the employee’s full individual financial responsibility: “The employee bears full individual financial responsibility for the shortage of the property entrusted to him in accordance with the Agreement on full individual financial responsibility No. 10/PMO dated 02.11.2015.”

Example. Salary calculations taking into account additional payments for part-time work

The cashier at Mercury LLC suddenly quit. By agreement with the employee, it was decided to assign cashier duties to chief accountant I.S. Sergeev. An agreement was concluded with her to combine the positions of chief accountant and cashier.

According to the terms of the combination agreement, the additional payment for performing the duties of a cashier is 20,000 (Twenty thousand) rubles. for a month fully worked by the employee in her main position.

Salary I.S. Sergeeva’s position as “chief accountant” is equal to 50,000 rubles.

In November 2015, I.S. Sergeeva worked 15 working days, 5 working days she was on sick leave. There are a total of 20 working days in November.

It is necessary to calculate the salary of I.S. Sergeeva for November.

Solution. Salary I.S. Sergeeva for the main position will be 37,500 rubles. (RUB 50,000: 20 working days x 15 working days).

Additional payment for combining the position of cashier - 15,000 rubles. (RUB 20,000: 20 working days x 15 working days).

The total amount of payments for November is 52,500 rubles. (RUB 37,500 + RUB 15,000).

“Salary”, 2015, N 12

Systematization of accounting

1. Entrust the chief accountant with N.D. Krasina. performing, during the established working day, along with the work specified in the employment contract, additional work as a cashier for additional pay.

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In addition, without concluding an agreement on full financial cashier responsibility, the manager does not have the right to allow the chief accountant to work as a cashier. And banks monitor this when checking cash discipline.

How to draw up an order assigning the duties of a personnel service employee and a cashier to the director?

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Preparation of documents when assigning duties (memo, order)

Krsk PJSC "Enterprise" represented by General Director D.D. Director, acting on the basis of the Charter, hereinafter referred to as the "Employer", on the one hand, and ___________________________, hereinafter referred to as the "Employee", on the other hand , have entered into this Additional Agreement with the personal consent of the employee to make amendments to the employment contract dated 02/01/2021 No. 84 on the following:

For the period of the next vacation of Vasily Vasilyevich Vasilyev, the performance of duties as the head of production of the enterprise from 06/01/2021 to 06/28/2021 will be assigned to the head of the design and technological department Timofeyev Timofey Timofeevich without release from his main job, with an additional payment of 50% of the salary of the absent employee .

Three orders that you now need to work with the cash register

How this article will help: Ready-made sample orders will help you correctly formalize the appointment of a cashier, correctly maintain a cash book and free entrepreneurs from paperwork. What it will protect you from: From disorder in documents and violation of cash discipline.

Important detail The director can himself establish in the order how the company will maintain the cash book. And also appoint a cashier - an employee who will be responsible for issuing and receiving cash.

The new cash order has been in effect for just over a month, but companies and entrepreneurs already have a lot of questions. You will find answers to most of them in the material “30 answers to your questions about the cash limit, receipts, consumables and the cash book.” And in this article we looked at three situations that companies and entrepreneurs can easily resolve with the help of orders.

The first - about the appointment of a cashier - will establish who in the company is responsible for receiving and spending cash.

The company will need the second order in order to keep a cash book in one copy from June 1. With the help of such a document, you will establish how the cashier will have to file the sheets of the book and in what order he will store receipts, consumables, statements, as well as supporting documents.

Finally, the third order will be useful to those entrepreneurs who no longer want to set a cash balance limit, draw up receipts, consumables and maintain a cash book.

Order No. 1. On the appointment of a cashier

Typically, a company has a cashier on staff. But if this position is not included in the staffing table, then one of the employees must be appointed cashier. Of course, the manager himself can issue and accept cash (clause 4 of Bank of Russia Directive No. 3210-U dated March 11, 2014). If the manager does not intend to keep track of cash on his own, then an order will be needed about who is the cashier in the company (see sample below).

Important detail The new cash procedure does not require the director to coordinate the candidate for cashier with the chief accountant. Accordingly, his signature on the order is optional.

You may have already issued such an order before June 1. Then you need to check whether it contains a reference to the canceled Regulation of the Bank of Russia dated October 12, 2011 No. 373-P. If there is, then the order must be redone taking into account the current cash order. This will protect the company from accusations from inspectors that the receipts and consumables for the cashier were signed by an unauthorized employee, and therefore they are invalid.

You can make any employee (1) a cashier. You can offer to keep the cash register to an accountant, salesperson, secretary, etc. According to the new rules, the director no longer has to coordinate his choice with the chief accountant. That is, the signature of the chief accountant in the order appointing a cashier is now optional.

Since the employee will need to perform not only his main job, but also the duties of a cashier, he will need to arrange a combination of positions and increase his salary (Article 151 of the Labor Code of the Russian Federation). Namely, obtain the employee’s written consent to combine positions (for example, in the form of an application) (2), draw up an additional agreement to the employment contract (3). If the manager decides to appoint a new employee as cashier, then the combination clause can be immediately included in the text of the employment contract.

General director employment contract with responsibilities of accountant and cashier

That is, if the amount of damage is greater than the “combined” average monthly salary, then the employer will not be able to recover anything in excess of it even through the court. Secondly, if the employer has to recover damages from the employee in court, then in court he himself will have to prove that the employee is really guilty of causing the damage. And this is quite problematic. Let us remind you that the employer will be forced to recover the shortfall within the average monthly salary through the court if: - within a month from the date of final determination of the amount of damage, he does not issue a written order to recover the damage caused from the employee; - the employee does not agree to voluntarily compensate for the damage.

Home — Articles Often, when hiring a chief accountant, the manager initially stipulates with him that he will also perform cashier duties, and stipulates them in the chief accountant’s employment contract. Combining positions means that an employee of an organization, along with work in his main position specified in the employment contract, also performs additional work in another position. Moreover, he does this within the limits of his normal working day (and not beyond that) due to the intensity (condensation) of work during the day. But other situations also occur. Sometimes the managers of small companies, in which cash transactions are carried out infrequently, having lost a cashier for some reason (went on maternity leave, quit, etc.), prefer not to hire a new person for this position. They offer the chief accountant to perform the function of a cashier for additional money.

Order No. 2. On maintaining a cash book

It follows from the new rules that the cash book can be printed in one copy. And either file the sheets together with the primary document (as cashier’s reports were previously stored), or bind them separately. In addition, the cash book can be maintained electronically. In this case, the accountant will not need to print it out at all.

First of all, the order must say what the company decided to do with the cash book opened at the beginning of 2014. Namely, whether the organization will close it and start a new one from June 1. Next, specify in the order the selected option for registering and storing the cash book. It will be electronic or paper. If paper, then how many copies of each sheet.

Companies that want to play it safe can keep the book under the old rules. That is, print out the sheets in two copies, attach receipts and consumables to one of them, and stitch and number the second. Then indicate so in the order.

Important detail If a company has been keeping a cash book in one copy since June 1 and does not bind it, then the sheets for the period from January 1 to May 31 inclusive must be sewn together.

For organizations that have separate divisions, it is also necessary to establish a procedure for transferring copies of cash book sheets to the head office. Specify in the order whether these copies need to be certified (1) and how often the documents should be sent to the accounting department (2). The sample is above.

Order No. 3. On termination of registration of cash documents

Individual entrepreneurs now have the right not to process cash payments with receipts and consumables and not to reflect them in the cash book (for more information about this privilege, as well as whether it is always advisable to use it, see the answers to questions in the article “30 answers to your questions about cash limit, receipts, consumables and cash book").

Carefully! In the order to refuse to comply with cash regulations, the entrepreneur must also mention the limit. Otherwise, the inspectors will decide that the old order regarding the maximum amount of cash on hand is still in effect.

Those sheets of the cash book that you have accumulated from the beginning of this year to May 31 inclusive must be bound according to the old rules. That is, as required by paragraph 2.5 of the Bank of Russia Regulations dated October 12, 2011 No. 373-P.

Individual entrepreneurs can stop conducting cash transactions as early as June 1, 2014. We recommend issuing an appropriate order (a sample is presented above). And make references in the document to specific points of Directive No. 3210-U (1). This will be useful in cases where counterparties or inspectors are confused about the lack of cash documents.

Clearly indicate in the order the date from which you decided to stop observing the cash register procedure (2). After all, you can refuse to draw up cash receipts and expenditure orders and maintain a cash book from the beginning of summer, or you can, say, from September 1 or from the new year. In the order, also mention that businessmen are not required to comply with the cash balance limit in the cash register (3). This way you will definitely exclude any claims against you.

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During the inventory, all documents related to the employee’s activities as a cashier are checked: cash book, cashier’s reports, receipts and expenditure orders, etc., as well as the actual availability of amounts of money in the cash register at the time of the check (reconciliation with the data is carried out cash book).

From January 1, 2021, Law No. 129-FZ lost force; the new Federal Law dated December 6, 2021 No. 402-FZ “On Accounting” (hereinafter referred to as Law No. 402-FZ) does not contain such a requirement. Part 3 of Art. 11 of Law N 402-FZ determines that the cases, timing and procedure for conducting an inventory, as well as the list of objects subject to inventory, are determined by the economic entity, with the exception of the mandatory inventory (cases of mandatory inventory are established by the legislation of the Russian Federation, federal and industry standards; cases of change financially responsible persons are not included here). The currently valid Regulation of the Bank of Russia dated October 12, 2021 N 373-P “On the procedure for conducting cash transactions with banknotes and coins of the Bank of Russia on the territory of the Russian Federation” does not address cash inventory issues at all.

General requirements for orders

All orders related to changes in the cash register can be issued in any form. The main thing is to indicate the name of the company (full name of the individual entrepreneur), the date of drawing up the document, and also do not forget about the signatures.

Important detail: If a company has been keeping a cash book in one copy since June 1 and does not bind it, then the sheets for the period from January 1 to May 31 inclusive must be sewn together.

The order must be endorsed by the head of the company, and then it must be familiarized with it to those employees who will fulfill the requirements outlined in it. So, the employee who has been assigned new responsibilities must be familiarized with the order to appoint a cashier. Or, say, the order to maintain a cash book must be signed by the cashier and the chief accountant. After all, it is the cashier who makes entries in the cash book and endorses it at the end of each day, and the chief accountant is responsible for maintaining this document (clause 4.6 of Directive No. 3210-U). If the cash book is also signed by an accountant who checks the entries in the document with the primary account, then he must also be familiarized with the order.

It is not necessary to stamp orders. But it is better to state the basis for their publication. Thus, in orders related to cash procedures, the basis will most often be Directive of the Bank of Russia dated March 11, 2014 No. 3210-U. Or the company’s current Regulations on the conduct of cash transactions, if it contains a condition on the issuance of a particular order.

The main thing to remember

1 An order for the appointment of a cashier must be in those companies that do not have a corresponding position in the staffing table.

2 You can issue an order that the company maintains a cash book in one copy. And he keeps it together with receipts, consumables and supporting documents.

3 Entrepreneurs have the right to no longer maintain cash documents and a cash book, but such refusal must be formalized by order.

Additional information about the cash register

Article: “Ten new rules according to which cash transactions must be completed” (“Glavbukh” No. 12, 2014).

Documents: Directive of the Bank of Russia dated March 11, 2014 No. 3210-U; Article 151 of the Labor Code of the Russian Federation.

Test There is no cashier position in the staffing table of Vega LLC. The manager decided that he himself would accept and issue cash. Is it necessary to issue an order in this case? Yes. No. The manager can issue and accept cash directly (clause 4 of Bank of Russia Directive No. 3210-U dated March 11, 2014). But if he does not intend to keep track of cash on his own, then he will need an order to appoint a cashier.

Leave for the chief accountant

The latter is formalized by order using the unified form T-5, approved by Resolution of the State Statistics Committee of the Russian Federation of January 5, 2004 No. 1 “On approval of unified forms of primary accounting documentation for recording labor and its payment,” and, in general, does not cause difficulties. A temporary transfer implies the complete release of the employee from his main duties for the duration of the replacement of the chief accountant, and this is not entirely convenient, since he will have to look for another person to perform the work of the replacement employee. When performing the duties of the chief accountant, the replacement employee receives his salary for the period of replacement.

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However, not every legal entity has the organizational and financial capabilities to employ a deputy chief accountant. As a rule, the vast majority of organizations have only two management positions: general director and chief accountant. And if the latter is resting, then the general at this time, almost “automatically,” also has to perform his duties. This is formalized by an order approximately as follows (sample of the right to sign for the chief accountant during the director’s vacation):

Order for the appointment of a cashier (sample)

An order for the appointment of a cashier (sample) is drawn up by the head of the enterprise. There can be two reasons for this. The first of these is a request from other organizations, for example, financial authorities. For example, when registering an enterprise, it was not intended to have its own cashier, but over time such a need arose. In this case, the bank with which it works will ask whether the company has an order appointing a cashier and will ask for a copy of it. A situation may also arise when the only cashier at the enterprise is temporarily absent. In this case, the chief accountant or accountant has the right to replace him. In this case, an order for the appointment of a cashier is also issued separately, which will provide for the full financial liability of such a person. This document has a standard form. Traditionally, it begins with the design of a header, which indicates the place, date and name of the organization in which it was issued, as well as the serial number. The preamble should disclose the reason for its composition. For example, the appointment of a new cashier due to production needs, illness, vacation or removal from the duties of the previous one. After the preamble, the word “I ORDER” is written in the center in capital letters. Further, the order for the appointment of a cashier must contain the last name, first name and patronymic of the accountant who is planned to be assigned the duties of a cashier, and the name of the cash register. The responsibilities of the new cashier should be listed below. Among others, it is necessary to provide for his responsibility for conducting cash and cash transactions. In addition, provide for the obligation to maintain incoming/outgoing cash orders and at the end of the cash register shift to draw up appropriate certificates. And, of course, sign all the necessary documents as a cashier. The last phrase of the order should be a mention that an agreement on full financial responsibility was concluded with the employee who will now perform the duties of a cashier. Any sample order for the appointment of a cashier is certified by the signatures of the director of the organization and the newly appointed cashier. When the order for the appointment of a cashier is drawn up, signed and read out, the director of the organization, against receipt, acquaints the accountant, who will now perform the duties of a cashier, with the regulatory documents governing the procedure for conducting cash transactions. If we talk about an accountant or chief accountant who will combine the main responsibilities with the responsibilities of a cashier, then the management of the enterprise is obliged to pay him a certain amount for combining positions. The amount and terms of the additional payment are established by agreement of the parties and are fixed in the employment contract. The rules for establishing additional payments for combining positions are specified in detail in Art. 151 Labor Code of the Russian Federation. The order for the appointment of a cashier (sample) also obliges the new cashier to sign the corresponding job description. Sample order: >Order on assigning cashier duties to the chief accountant sample

Is anything else needed besides an order?

One order is not enough for the introduction of relevant changes to be recognized as legal. There are several schemes that can be used by a manager when such circumstances arise.

The first solution looks like this:

1. They start by drawing up the order itself.
2. Then authorized persons sign it.
3. An agreement is signed with the employee, including full financial responsibility.
4. The agreement is additionally certified.
5. The original contract is amended to include additional responsibilities.

But there is another scheme. It involves the formation and drafting of an order along with an agreement. Only amendments are made to the job descriptions of the person who will temporarily perform new duties.