Can the CEO be a cashier? Who can perform cashier duties? Is it necessary to compile

In society with limited liability The duties of the chief accountant and cashier are assigned to the general director. There are no such positions in the organization’s staffing table. Is it possible for a general director to perform such duties? Can the positions of chief accountant and cashier be absent from the staffing table?

Answer

The head of the organization is obliged to assign accounting to the chief accountant or other official or enter into an agreement for the provision of accounting services, and the manager credit organization is obliged to entrust accounting to the chief accountant (clause 3 of article 7 Federal Law dated December 6, 2011 No. 402-FZ). That is, the presence of a chief accountant on staff is mandatory only for a credit institution, and the heads of small and medium-sized businesses have the right to conduct accounting personally. If the position of chief accountant is not included in the staffing table, and the head of the organization has assigned the responsibilities of the chief accountant to himself, then the fact of accounting by the head of the organization must be reflected in the order on the accounting policy of the organization. When assigning the duties of the chief accountant to the manager, an order is issued, for example, with the following content: “In accordance with the decision general meeting of the founders of the Limited Liability Company "Albatross" (LLC "Albatross"), I, Ivan Ivanovich Ivanov, assume the position of General Director from March 3, 2015 to March 3, 2018. Due to the absence of the position of chief accountant in the staffing table of Albatros LLC, I entrust his responsibilities to myself. Reason: minutes of the founders’ meeting.”

The duties of a cashier can also be assigned to the head of the organization. In this case, a similar order is issued for the head of the organization to perform the duties of a cashier due to the fact that such a position is not provided for in the organization’s staffing table. It should be noted that the position of cashier provides for full individual financial responsibility - this position is provided for in the list of positions, approved. Resolution of the Ministry of Labor of Russia dated December 31, 2002 No. 85. Consequently, it is possible to conclude an agreement with the cashier on full individual financial liability. It is worth paying attention to the fact that the financial responsibility of the cashier and the chief accountant is different. The financial responsibility of the chief accountant is to compensate only for direct actual damage that arises due to his negligence towards his job responsibilities, for example, payment of a fine for late submission of reports (Article 238 of the Labor Code of the Russian Federation). The chief accountant is not responsible for the lack of money, since this position is not included in the list, approved. Resolution of the Ministry of Labor of Russia dated December 31, 2002 No. 85. Therefore, even if the positions of chief accountant and cashier are performed by one person, then it is recommended to conclude an agreement on individual financial responsibility; it is concluded according to the position of cashier.

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Full financial responsibility for the chief accountant and for the cashier is not the same thing. Some employers, when hiring a chief accountant, stipulate in the employment contract a condition for full financial responsibility. And when they instruct the chief accountant to also perform the duties of a cashier, they often neglect to conclude an agreement on full financial responsibility with him as a cashier, thinking that this is unnecessary. Attention! If an agreement on full financial liability is concluded with you only as the chief accountant, and you also perform the duties of a cashier, then the employer will be able to recover “cashier damages” from you only if he proves your guilt in causing the damage. However, the financially responsible chief accountant is obliged to compensate only for that direct actual damage that arose due to his negligence in his direct duties.

Order on assigning cashier duties to an accountant

The employee undertakes to perform within set duration working day, along with the work specified in the employment contract, additional work as a cashier. 2. For additional work performed under this agreement as a cashier, the Employee receives an additional payment in the amount of 15,000 (Fifteen thousand) rubles per month.

3. Present additional agreement comes into force from the moment it is signed by both Parties. 6. This additional agreement is drawn up and signed in two copies having equal legal force, one of which is kept by the Employer, the other is transferred to the Employee.

Attention

Signatures of the parties Employer: Employee: Step 2. You need to print an order on combining positions indicating the amount of additional payment and have it signed by the manager. This order is the basis for accounting to charge the established additional payment.

Let's give an example of such an order.

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

Russian Federation. Clause 1.6 of Regulation No. 373-P states that cash transactions are carried out by a legal entity, individual entrepreneur cashier or other employee determined by the head of the organization from among his employees (hereinafter referred to as the cashier), with the establishment of the corresponding official rights and duties that the cashier must familiarize himself with upon signature. It follows from this that any employee of the organization, including chief accountant, may be appointed by the manager to perform the duties of a cashier.

This is especially typical for small enterprises, where there is no one else except the chief accountant, or there is only the position of chief accountant and cashier, but the cashier is temporarily absent - for example, on maternity leave until the child reaches the age of three years. In this case, it would be logical to entrust the chief accountant with the duties of a cashier.

Can the chief accountant perform the duties of a cashier?

Info

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 Labor Code, as well as Letters of Rostrud dated August 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 a cashier The position of a cashier involves performing work related to the direct service or use of monetary assets.

It is included in the List approved by Resolution of the Ministry of Labor of Russia dated December 31, 2002 N 85.

Is it possible to assign the duties of chief accountant and cashier to the general director?

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 how it should look: 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.

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

This conclusion is fully consistent with our state’s policy of creating even more favorable economic and legal conditions for business entities and reducing administrative barriers to their activities. After all, not every micro-firm and small enterprise can afford to have a cashier on staff.
*

Auditor's opinion * Guzal ISLAMOVA, Norma Profi expert: – There are no direct restrictions in the accounting legislation on combining the positions of chief accountant and cashier. However, despite their absence, it should be borne in mind that such a combination will make it impossible to carry out some procedures provided for by law.

Thus, in the Regulations on Documents and Document Flow in Accounting (registered by the Ministry of Justice on January 14, 2004

400 bad request

Limited Liability Company "PanOptic" Order No. 45, Moscow June 10, 2010 On the assignment of duties to fulfill extra work in order to combine positions, I order: 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. 2. Install Krasina N.D. additional payment for performing additional work in order to combine positions in the amount of 15,000 rubles. Reason: agreement to employment contract dated June 10, 2010 No. 2. General Director Filkin N.D. has been familiarized with the order.
Krasina Step 3.

How to correctly arrange the combination of the positions of chief accountant and cashier

Conditions for combination 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 combining the position of a cashier. Additional payment for combining the position of a cashier can be established: - in fixed amount; - as a percentage of tariff rate(salary) or wages employee in a part-time or main position.

The text should also contain information about the employee’s familiarization with such a document as the Procedure for Maintaining 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 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. What else may be contained in the document If it is not planned to make changes to the job description of the accountant (or chief accountant) regarding the performance of the duties of a cashier, then the Order should contain a line (at the end of the first paragraph on the appointment) “with an additional payment in the amount of XXX.”

The chief accountant can be a cashier by order of the director

In the previously existing Rules for conducting cash transactions legal entities it was stipulated that accountants and other employees enjoying the right to sign cash documents, cannot perform the duties of cashiers (paragraph 2, paragraph 35). In the new Rules, this norm is excluded, and it is noted that if in organizations where there is no cashier position in the staffing table, then the responsibilities for performing cash transactions are assigned to another employee (employees) based on the order of the manager. In accordance with paragraph 20 of the Instructions for accounting V budgetary organizations The chief accountant cannot be assigned responsibilities related to financial responsibility for cash and values. He cannot receive money from banks and other organizations.

If I am one person and an accountant, cashier, etc. should there be an order to perform these functions and do I have the right to sign and received the best answer

Answer from Alex[guru]
there should be an order (of appointment) for the cashier, so and so fulfills the duties of a cashier, or more precisely, I’ll look now. They say that the cashier’s obligations can be written down in the duty instructions and then the order is unnecessary
RIKAZ
ABOUT APPOINTMENT TO A POST
(FOR JOINT STOCK COMPANY)
JOINT STOCK COMPANY
"________________________________"
ORDER No.______
"___"_____________ 20___
Assign ________________________________________________________________
for the position __________________________________________________________
(according to specifications, qualifications)
from "___"_______________ 20___ to "___"____________________ 20___
Terms of payment and period of work - in accordance with the agreement
labor contract.
President
I have read the order:
Source:

Reply from Yergey[guru]
No additional orders are needed. Everything is spelled out in the EMPLOYMENT CONTRACT!!!

Reply from Yovetlana Mikhaltsevich[guru]
In accordance with the regulations on the cashier, you are a financially responsible person. Of course, you cannot be a financially responsible person and control yourself as a chief accountant. This means that someone else must perform these functions. If you are hired simply as an accountant with the responsibilities of Ch. accountant, then of course you are not entitled to a difference in salary (you must demand increased salary accountant).

Reply from Elizaveta Tikhonova[guru]
Who is the chief accountant? There must be an order: On assigning responsibilities for maintaining accounting and tax accounting. Order, or power of attorney for the right to sign. documents.
And then. In small enterprises that do not have a cashier on staff, the latter’s duties can be performed by the chief accountant or another employee on the written order of the head of the enterprise, subject to the conclusion of an agreement with him on full financial responsibility (clause 36 of the Procedure for conducting cash transactions in the Russian Federation, approved by the Letter of the Central Bank of the Russian Federation dated 04.10.1993 N 18, hereinafter - the Procedure for conducting cash transactions).
There must be an employment contract, additional. agreement to combine positions. Discuss the procedure for additional payment for combination.

Reply from Nika new[guru]
It’s written to you, but signed by the director, so let him tell you more precisely how to write it. You need to issue orders for all the activities you do. If according to the state, you are not in all of these positions. And for the chief accountant, depending on where you sign, to the bank, to statistics. to the tax office, you have no right. And in general, if you are just an individual entrepreneur, then everything is simple, but if you are an organization, then as described above. The order is written in a certain form. Find a sample on the Internet and write it down. Order. number, .."Oh...". APPOINT... from such and such a date, to such....

Reply from Irina Bryzgalova[guru]
clause 36 of the Procedure for conducting cash transactions: “At enterprises that have large number divisions or serviced by centralized accounting departments, remuneration, payment of benefits for social insurance, scholarships can be made by written order of the head of the enterprise (decision, resolution) by persons other than cashiers with whom the agreement provided for in paragraph 32 is concluded and who are subject to all the rights and obligations established by this Procedure for cashiers.
In small enterprises that do not have a cashier on staff, the latter’s duties can be performed by the chief accountant or another employee on the written order of the head of the enterprise, subject to the conclusion of an agreement with him as provided for in paragraph 32."
The manager’s order (order) may look, for example, like this:
On assigning the duties of a cashier
Due to the absence of a cashier position in the staffing table, in accordance with clause 36 of the Procedure for conducting cash transactions in the Russian Federation, approved by the Decision of the Board of Directors Central Bank RF dated September 22, 1993 N 40
I ORDER:
1. Assign cashier duties to accountant Ivanova Maria Ivanovna from May 4, 2011.
2. Familiarize accountant Ivanova M.I. with the Procedure for conducting cash transactions
3. Conclude an agreement on full financial liability with accountant Ivanova M.I.
Reason: Additional agreement to the employment contract No. ...from... .

Reply from 3 answers[guru]

Hello! Here is a selection of topics with answers to your question: If I am one person and an accountant, cashier, etc. should there be an order to perform these functions and do I have the right to sign

N but anyone. Any employee, including general manager, has the right to combine positions and perform the duties of a cashier.

If the organization’s staffing table does not include a cashier position, its responsibilities can be distributed among other employees, or transferred to one employee by adding the corresponding responsibilities to his job description and employment contract. Accordingly, in this case it will be necessary to issue orders from the manager to amend these documents.

If there is a cashier position in the staff list, for the employee acting as a cashier this will be internal alignment. Accordingly, in this case it will be necessary to issue an order from the manager assigning the duties of a cashier to either commercial director, or for yourself, conclude a second employment contract, and make an entry about this in the employee’s work book. You can also conclude an agreement on full financial responsibility with the new cashier.

Since the employer’s representative in relation to the general director is the meeting of founders, in order to make changes to his employment contract, a decision of the OSU will be required; the contract itself (amendments to it) is signed by a representative of the OSU. Accordingly, in orders to assume the duties of a cashier (or to combine the positions of director and cashier), he should refer to the decision of the founders on this.

Therefore, in view of the special procedure for assigning cashier duties to the general director (holding a general meeting of founders for this purpose), it is easier to transfer the cashier functions to another employee (including the commercial director).

The rationale for this position is given below in the materials of the Glavbukh System.

1. Situation:When to make changes to staffing table

Changes to the staffing table can be made at any time when there is a need, since the employer determines the frequency and frequency of changes in the staffing table independently (clause 1 of the letter of Rostrud dated March 22, 2012 No. 428-6-1). In addition to renaming positions, establishing a different salary, etc., in labor legislation There are separate procedures that can also lead to a transformation of the staffing table*. For example, reduction in number or staff (), organizational or technological changes(), etc.

Renaming an employee’s position and changing the size of his salary in the staffing table entails a change essential conditions employment contract. This means that before making changes to the staffing table, you need to arrange a transfer to another job (). That is, you need to issue a transfer order in Form No. T-5 or in a independently developed form.

Next, enter into an additional agreement with the employee to the employment contract and make an entry about the transfer in his work book (Rules approved by Decree of the Government of the Russian Federation of April 16, 2003 No. 225).

If the job title or salary is changed at the initiative of the administration for organizational or technological reasons, the procedure will be slightly different. It is necessary to notify the employee of upcoming changes two months in advance. If the employee does not agree to work under the changed conditions, send him a written offer of another job that matches his qualifications and health status. If there is no such job, offer a vacant lower-level position or lower-paid job. If the employee refuses all offers or you do not have suitable job, formalize your dismissal under clause 7 of part 1 of article 77 of the Labor Code of the Russian Federation (refusal to continue work due to a change determined by the parties terms of the employment contract).

This procedure is provided for in the Labor Code of the Russian Federation.

At the end of the procedure, issue an order to make changes to the staffing table. Attach the staffing table with the changes made to this order. Provide the order to the employees affected by the changes for signature.

An example of making changes to the staffing table

The director of the organization decided to rename the position of assistant accountant in the staffing table to junior accountant and add production department a number of new positions. To do this, he needed to make changes to the staffing table. He issued an order to make changes to the staffing table.

Nina Kovyazina,

Deputy Director of the Department of Education and Human Resources of the Russian Ministry of Health

2. Situation:How to apply for a job internal part-time worker

When hiring an internal part-time worker, you do not need to require any additional documents. All necessary documents he already presented it when he applied for the main position (). However, if the job requires specific knowledge, the employee must provide supporting documentation.*

Example of registration for hiring an internal part-time worker

A.V. Dezhneva works as a cashier in the organization. On March 5, 2015, Dezhneva was hired as a secretary on an internal part-time basis (employment contract).

The head of the organization issued a hiring order. And the person responsible for maintaining personnel records made an entry about part-time work in Dezhneva’s work book.

Nina Kovyazina,

Deputy Director of the Department

education and human resources of the Russian Ministry of Health

3. Situation:Who should sign an employment contract with the CEO on behalf of the organization

On behalf of joint stock company the employment contract with the general director must be signed by the chairman of the board of directors (or supervisory board). It may also be a person who is authorized by that governing body. This is stated in paragraph 3 of Article 69 of the Law of December 26, 1995 No. 208-FZ.

In an LLC, the employment contract on behalf of the organization must be signed by one of the following persons:

• the chairman of the general meeting of participants or a member of the company who is authorized by the decision of the general meeting;
• the chairman of the board of directors (supervisory board) of the company or a person authorized by a decision of the board of directors (supervisory board) if the resolution of such issues is referred by the charter to the competence of these structures of the company.

This procedure is provided for in paragraph 1 of Article 40 of the Law of February 8, 1998 No. 14-FZ.*

For other organizations special rules are not provided for, therefore the agreement on behalf of the organization can be signed by a person authorized to decide on the appointment of the general director to the position. It could also be the person who heads the relevant governing body.

Ivan Shklovets,

deputy head Federal service on labor and employment

for work with personnel

LLC "Status Quo 97"

4. Article:It's payday, and the only cashier is sick

What you need to do: Transfer the duties of a cashier to another employee by signing an additional agreement to the employment contract with him and issuing an order.

On paydays, the only cashier fell ill. In this case, who should pay income to the staff if the company makes all payments in cash?

By general rule the cashier must issue the salary from the cash register (clause 1.6 of the Bank of Russia Regulations dated October 12, 2011 No. 373-P). But it is impossible to postpone the payment of wages until he returns to work - in this case, the company will be obliged to pay compensation to employees for the delay in payment (Article 236 of the Labor Code of the Russian Federation).

The solution here is simple: any other employee of the company can replace the absent cashier. Even the chief accountant. Although formally he does not have the right to fulfill duties that are associated with financial responsibility for funds. This prohibition is not stated in paragraph 7 of the Regulations on Chief Accountants (approved by Resolution of the USSR Council of Ministers of January 24, 1980 No. 59). But there is no responsibility for combining.

Paying salaries is a responsible matter. Therefore, it is worth documenting the replacement, albeit short-term.

Additional agreement to the employment contract. This document will confirm the employee’s consent to perform new functions. Fix the list in the additional agreement additional responsibilities, the period of their implementation and the amount of additional payment that is due for combining (Article 151 of the Labor Code of the Russian Federation).

Perhaps the employee’s job description already states the obligation to replace the cashier during his absence. Then there is no need to draw up an additional agreement with such an employee and he is not entitled to additional payment (letter of the Ministry of Health and Social Development of Russia dated March 12, 2012 No. 22-2-897).

Combination order. This document must reflect who exactly will replace the regular cashier, the amount of additional payment, and the procedure for auditing the cash register (sample below). The order will be needed even if the employee’s job description provides for a combination of positions. It is from this document that the employee learns that from a certain date he must completely replace the absent cashier*.

The LLC has only two employees: the director and the chief accountant. And for registration internal documents Three signatures are required. There is no money for an auditor. In this case, the director performs the duties of a cashier. In such cases, is it possible to add a third signature “Cashier” to the document and have the director sign again? If you can’t, then what should you do?

Obviously, we are talking about the possibility of the director also performing the duties of a cashier. According to clause 36 of the Procedure for conducting cash transactions in the Russian Federation, approved by letter of the Bank of Russia dated October 4, 1993 N 18, in small enterprises that do not have a cashier on staff, the duties of the latter can be performed by the chief accountant or other employee upon written order of the head of the enterprise, subject to the conclusion with him an agreement on full financial liability (clause 32 of the Procedure). In this case, the director is the same employee of the enterprise who, if he has the appropriate authority, can perform the duties of a cashier. There are no prohibitions in this regard. Therefore, we believe that adding a third signature to the documents - “cashier” and matching the signatures of the director and the cashier is quite acceptable.

When assigning cashier duties to the director, a number of practical difficulties arise with concluding an agreement on full financial liability, since the signatories (employee and employer) will be the same.

In our opinion, in this case there must be some document from which financial liability follows individual(director) precisely as a cashier. This is a fundamental point, since within the meaning of Art. 243 of the Labor Code of the Russian Federation, financial liability may arise in the case under consideration only for damage caused during the execution labor responsibilities, and, importantly, the job responsibilities of a cashier, not a director. Consequently, two circumstances are significant: the assignment of cashier duties and the assignment of financial responsibility within the framework of the cashier’s duties. Therefore, a document imposing financial liability on the director when performing the duties of a cashier, in our opinion, is necessary (even if there is financial liability of the director provided for in Article 277 of the Labor Code of the Russian Federation).

It is more difficult to decide what kind of document it should be. There is a point of view according to which an order from the director imposing financial responsibility on himself is appropriate. It is confusing how much an agreement and an order can replace each other, having a fundamentally different legal nature.

In order to minimize risks with inspectors, try to ensure that the agreement with the cashier is signed by a specially authorized person (the person can receive authority, for example, from a general meeting).