The LLC has only two employees: the director and the chief accountant. And to draw up 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 Russian Federation, approved by letter of the Bank of Russia dated 04.10.93 N 18, in small enterprises that do not have a cashier on staff, the latter’s duties can be performed by the chief accountant or other 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 32 Order).
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According to 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.
Is it possible to assign the duties of chief accountant and cashier to the general director?
Belarus, Minsk #7 January 5, 2011, 15:36 Everything was previously written down in the minutes of the constituent meeting: the founders gathered, made a proposal, voted, decided, signed... I want to draw the moderator’s attention to this message, because: A notification is being sent...
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Irina Belarus, Gomel #8 July 21, 2011, 15:07 If the director is entrusted with the duties of the chief accountant and cashier during the chief accountant's vacation, is it possible for him not to be paid extra for expanding the service area, etc. additional payments? and what should I write in the PKO (RKO) - his last name, where (chief accountant, cashier) or can I leave the full name of the chief accountant, who is on vacation, and the director’s signature? I want to draw the moderator’s attention to this message because: A notification is being sent... BUBAlter Belarus, Minsk #9 January 10, 2012, 1:25 pm Hello! GB quit his job at the company. He was a part-time cashier.
Important
In order, the employee must issue a receipt stating that he is familiar with the Procedure for conducting cash transactions in the Russian Federation, and sign an agreement on full financial liability. The question arises: with whom exactly should the general director conclude this agreement? After all, on the one hand, there will be, say, Mr. Ivanov as an authorized representative of the LLC, and on the other hand, also Mr. Ivanov, but as an employee of the LLC. Thus, in this case, concluding an agreement is meaningless, because
the will of both parties to the contract is formed by the same person, who only needs to assume full financial responsibility by order of the organization.
In the LLC, the only employee is the general director, the duties of the cashier
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.
Alena The head of a private unitary enterprise can perform part-time work in the same organization if he is the owner of this enterprise. But how do you calculate salary? 0.5 times the director's rate and 0.5 times the cashier's rate? And wouldn’t it be a violation that the director is a cashier and not the chief accountant? I want to draw the moderator's attention to this message because: A notification is being sent...
Olga Belarus, Minsk #5 January 4, 2011, 18:45 I have ODO. The director - he is also the teacher - he is also the cashier. I signed a mating agreement with another founder.
responsibility.
There is no additional payment for combining positions. After all, hand on heart, all the documents will be kept by the head anyway. buh. This may not be correct, but... I want to draw the moderator's attention to this message because: A notification is being sent...
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.
- Head of the organization
Question In a limited liability company, 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 entrust accounting to the chief accountant or other official or enter into an agreement for the provision of accounting services, and the head of the credit institution is obliged to entrust the management accounting for the chief accountant (clause 3 of article 7 of the Federal Law of December 6, 2011 No. 402-FZ).
Alena wrote: That's it, I found the answer. The head of a private unitary enterprise can perform part-time work in the same organization if he is the owner of this enterprise. But how do you calculate salary? 0.5 times the director's rate and 0.5 times the cashier's rate? And wouldn’t it be a violation that the director is a cashier and not the chief accountant? In private unitary enterprises, where the director himself is the founder, there may be no account at all, if this is provided for in the charter (as a rule, it is provided for).
You can make half a bet, or you can make 1 dirik bet and 0.5 cashier bet. What problems? Or you can not introduce 0.5 cashier pay into the staff at all, but, for example, set an additional payment for the dealer for expanding the service area and enter an additional payment for him. functions. Olga wrote: I signed an agreement on swearing with another founder. responsibility. This is very interesting. I want to draw the moderator’s attention to this message because: A notification is being sent...
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 of the general meeting of founders of the Limited Liability Company Albatross (Albatross LLC), I, Ivan Ivanovich Ivanov, assume the position of General Director on March 3, 2015 year to March 3, 2018.
RSS Print Category: Accounting Answers: 76 You can add a topic to your favorites list and subscribe to email notifications. « First ← Prev.1 2 3 4 5 6 7 8 Next. → Last (8) » Alena There is a chief accountant. Can the director perform the duties of a cashier? Namely the director, and not the chief accountant? The director is also the founder. Thank you. I want to draw the moderator's attention to this message because: A notification is being sent... #2 January 4, 2011, 5:03 pm I think it's possible. Give him an expansion of the service area and a small increase in his salary. I want to draw the moderator's attention to this message, because: A notification is being sent... Alena What about the cashier? I want to draw the moderator's attention to this message because: A notification is being sent...
Based on the above, in order to avoid claims from the inspection authorities and disputes with the employee, we recommend that the chief accountant be given a combination as a cashier with an additional payment by agreement of the parties, as required by the labor legislation of the Russian Federation. For the position of cashier, it is possible to conclude an agreement on financial liability with the employee. Details in the Personnel System materials: 1. Magazines and books: Salary December 12, 2015 Urgent consultation Can a chief accountant combine the duties of a cashier? Your doubts are justified, but are no longer relevant. Currently, it is possible to combine the positions of chief accountant and cashier. Previous prohibitions The Labor Code and the Federal Law of December 6, 2011 No. 402-FZ “On Accounting” do not contain a prohibition on the chief accountant combining the position of cashier.
How to correctly arrange the combination of the positions of chief accountant and cashier
The LLC has only two employees: the director and the chief accountant. And to draw up internal documents, three signatures are required.
Important
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).
How to arrange for the chief accountant to combine the position of cashier?
Info
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.
How to combine the position of accountant and cashier
It can be set either as a fixed amount or as a percentage of the salary for the main job; - the period during which the duties will be performed in parallel. If your director does not plan to hire someone for this job in the near future, then you don’t have to specify a specific deadline.
Additional agreement It might look like this, for example. Additional agreement No. 2 to employment contract No. 38 dated 02/04/2008 on combining positions.
Moscow June 10, 2010 Limited Liability Company "PanOptic", hereinafter referred to as the "Employer", represented by General Director G.V. Filkin, acting on the basis of the Charter, on the one hand, and N.D. Krasin, holding the position of chief accountant, hereinafter referred to as the “Employee”, on the other hand, collectively referred to as the “Parties”, have entered into this agreement as follows: 1.
Is it possible to assign cashier duties to the chief accountant?
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.
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According to the Labor Code of the Russian Federation, financial liability can arise in the case under consideration only for damage caused during the performance of work duties, and, importantly, the work duties of a cashier, and 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.
Compiles inventories of old banknotes, as well as relevant documents for their transfer to bank institutions for the purpose of replacing them with new ones. 2.1.8. Transfers funds to collectors in accordance with the established procedure. 2.1.9. Monitors compliance with the balance limit established in the organization cash at the cash register at the end of the working day. 2.1.10. Participates in the inventory of the cash register based on the order of the manager. 2.1.11. Receives advance reports from accountable persons, checks them and prepares them in accordance with the current procedure. 2.1.12. Maintains accounting records in the 1C program, incl. reflects on the accounting accounts transactions related to the movement of inventory paid by accountants and cash, transactions for accounting for wages and other payments to employees, as well as personal income tax and contributions from them. 2.1.13.
Attention
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 this true? Answer: Your doubts are justified, but are no longer relevant. Currently, it is possible to combine the positions of chief accountant and cashier.
Previous prohibitions The Labor Code and Federal Law of December 6, 2011 N 402-FZ “On Accounting” do not contain a prohibition on the chief accountant combining 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 dated 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.
If the director performs the duties of a cashier, is it necessary to register a combination?
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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.
My position was reduced and someone else was hired with the wording performing the duties of a cashier. I am a single mother. Is this legal?…
Question for a lawyer:
I worked in an organization as an accountant-cashier. In November I was given notice of redundancy. At the end of November, I got sick, and when I went back to work, four reports were written against me, I was deprived of my bonus and reprimanded, and this for that time when I I was on sick leave. Literally two days later they hired a person for the position of senior accountant. And the next day they printed an order to conduct an inventory of funds in the cash register and transfer the cash register account to a new employee, with the wording in the order in connection with the reception of such and such with the performance of the duties of a cashier. As far as I know, a senior or chief accountant (there is no difference) does not have the right to work with cash. I was offered a position that did not match my qualifications and with a lower salary, but I refused. Please advise what to do?
Lawyer's answer to the question: cashier duties
Hello, Olesya.
It is not entirely clear from the question whether you were fired or not? If you were fired, under what article of the Labor Code of the Russian Federation?
You CANNOT be laid off!!!
In accordance with the last paragraph of Article 261 of the Labor Code of the Russian Federation - Termination of an employment contract with women who have children under the age of three, SINGLE MOTHERS raising a child under the age of fourteen (a disabled child under eighteen years old), other persons raising these children without a mother , at the initiative of the employer is NOT ALLOWED (except for dismissal on the grounds provided for in paragraphs 1, 5 - 8, 10 or 11 of the first part of Article 81 or paragraph 2 of Article 336 of the Labor Code of the Russian Federation).
And the abbreviation is clause 2 of Art. 81 Labor Code of the Russian Federation.
And there is a lot more that you have that is NOT LEGAL....
Olesya, if there is a need, then, taking into account my answer, clarify your question. You can PM me directly.
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Lawyer's answer to the question: cashier duties
Within a month after your dismissal, you must submit statement of claim to court for reinstatement at work.
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Can a storekeeper perform the duties of a cashier?...
Question for a lawyer:
There is no cashier position on staff. Can a storekeeper perform the duties of a cashier?
Lawyer's answer to the question: cashier duties
Hello! Yes it can
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The assignment of cashier duties to another employee is formalized by...
Question for a lawyer:
The assignment of cashier duties to another employee is formalized by whom
Lawyer's answer to the question: cashier duties
Depending on the situation, the employer draws up an agreement on a permanent or temporary change in the terms of the employment contract, based on the consent of the employee. Article 72, 72.1, 60.2 of the Labor Code of the Russian Federation. As a rule, the executor is the HR department. At the same time, an agreement on full individual financial responsibility is drawn up. Based on the agreement, an appropriate order is issued either on a transfer (permanent or temporary) or on an assignment extra work in order to combine positions with additional pay).
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Is it possible to assign the duties of a cashier to the Deputy Director for ACh...
Question for a lawyer:
Is it possible to assign the duties of a cashier to the Deputy Director for ACh?
Lawyer's answer to the question: cashier duties
Hello! Only with his consent
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Lawyer's answer to the question: cashier duties
Hello!
It is possible, by order of the director.
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Small organization. staff of 11 people. Is it possible to assign the duties of a cashier to the chief accountant if…
Question for a lawyer:
Hello. Small organization, staff of 11 people. Is it possible to assign the duties of a cashier to the chief accountant if such a position is not provided for in the staffing table (cashier). If not, what should you do in this case: make changes to job description chief accountant or make additional agreement to the employment contract
Lawyer's answer to the question: cashier duties
The assignment of duties in any case is possible only with the consent of the chief accountant. An additional agreement to the employment contract is required.
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How to correctly formalize the assignment of cashier duties to the HR department inspector...
Question for a lawyer:
How to correctly assign the duties of a cashier to an inspector of the HR department
Lawyer's answer to the question: cashier duties
Good afternoon By order on personnel
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Lawyer's answer to the question: cashier duties
You can be hired for the position of cashier by combining positions: order, employment contract, agreement on full financial liability
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Lawyer's answer to the question: cashier duties
Hello! Add. agreement to the employment contract
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I was laid off, I worked as a cashier, can the duties of a cashier be assigned to an accountant...
Question for a lawyer:
I was laid off, I worked as a cashier, can the duties of a cashier be assigned to an accountant?
Lawyer's answer to the question: cashier duties
Of course, they can, legally, an accountant is not a responsible person, but I believe he will agree to receive additional payment, and not so many responsibilities will fall on him
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Lawyer's answer to the question: cashier duties
Hello. Yes, they can impute it - they’ll just do it extra. agreement to the employment contract
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For example, assign the duties of a cashier to the head of the HR department?...
How to correctly formalize the assignment of responsibilities if they are not on staff and in what documents, for example, are the duties of a cashier assigned to the head of the personnel department? Thanks in advance for your answer.
Lawyer's answer to the question: cashier duties
By order of the gen. Directors.
Is it possible by law to assign the duties of a cashier to the Deputy Director for ACh?...
Question for a lawyer:
Is it possible by law to assign the duties of a cashier to the Deputy Director for ACh?
Lawyer's answer to the question: cashier duties
Hello! Yes, you can. The procedure for conducting cash transactions.
clause 36 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.
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Can we assign the duties of a cashier to the head of the logistics department of a remote department? How right...
Question for a lawyer:
Lawyer's answer to the question: cashier duties
Can we assign the duties of a cashier to the head of the logistics department of a remote department? How to do this correctly?
- by order with additional payment. with his signature on familiarization and the conclusion of an additional agreement
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An order to assign cashier duties to another employee and an order to accept the transfer of the cash register to another employee,...
Question for a lawyer:
Can an order assigning cashier duties to another employee and an order accepting the transfer of a cash register to another employee, signed by the manager, be considered identical?
Lawyer's answer to the question: cashier duties
Hello. Yes, they can be considered identical.
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Can the duties of a cashier (namely, working with cash) be assigned to the office manager without his written...
Question for a lawyer:
Good afternoon
Can the duties of a cashier (namely, handling cash) be assigned to the office manager without his written consent?
Lawyer's answer to the question: cashier duties
If the employment contract does not specify these responsibilities, then any change to it (the contract) should occur only by mutual agreement.
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Is it possible to assign the duties of a cashier to the Deputy Director for ACh?...
Question for a lawyer:
Is it possible to assign the duties of a cashier to the Deputy Director for ACh?
Lawyer's answer to the question: cashier duties
why not, if there are no others, then by order
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I would like to know whether it is possible for a clerk to keep an additional cash register? Those. perform the work of a cashier.
Answer
Carrying out cash transactions (performing the duties of a cashier) can be assigned to any employee who is an employee of the organization, that is, with whom an employment contract has been concluded. This could also be a clerk. To do this, it is necessary to issue an appropriate order, prepare a job description or a list of the rights and responsibilities of the cashier, which must be familiarized to the employee (in your case, the clerk) against signature.
The rationale for this position is given below in the materials of the Glavbukh System
1. Article:Any employee can perform the work of a cashier
“...We have a training center for staff. Students pay for tuition both through a bank account and in cash at the cash desk. Is it necessary to order the appointment of a responsible employee who has the right to accept cash from clients during the absence of the accountant-cashier, for example, if she went to the bank or tax office?..”
From a letter from chief accountant Oksana Pashanova, Moscow
No, Oksana, it is not necessary to issue such an order. Carrying out cash transactions can be entrusted to the manager, chief accountant or any other employee (). The cashier is prepared with a job description or a list of rights and responsibilities, which he needs to familiarize himself with under signature (). The new Regulations do not contain requirements for full financial responsibility, a ban on outsourcing the functions of a cashier, or the appointment of a replacement employee, as was the case in the previous procedure. So you have the right to issue an order, but you are not required to do so. At the same time, issuing such an order is in the interests of the company itself. It will allow you to clearly organize the receipt of cash in the absence of a cashier and prevent shortages.*
2. Article:How to draw up a regulation that makes it easier to comply with the new cash order
Who is the cashier in the company? The manager needs to decide who leads the organization cash transactions, that is, he works as a cashier (). This person can only be selected from among the company’s employees.* For example, you cannot appoint an employee of a specialized organization to which the company has transferred accounting management as a cashier.
The rights and responsibilities of the cashier should not be included in the Regulations. And even more so, indicate his full name. Otherwise, you will then have to make amendments with each personnel change. It is enough to state, for example, that the cashier is an employee who holds this position in accordance with the staffing table and with whom an employment contract has been concluded. Or the duties of a cashier can be performed by a director. If the company has several cashiers, then you need to choose which of them is the eldest. Typically, the position of senior cashier is also reflected in the staffing table. Then the Regulations can be limited to the stipulation that cash transactions in the company are carried out by the senior cashier and the cashier.