There are only two employees in the LLC: the director and Chief Accountant. Three signatures are required for the execution of internal documents. There is no money for an auditor. At the same time, the director acts as a cashier. Is it possible in such cases to add a third signature “Cashier” to the document and the director to sign again? If not, then what? It's obvious that we are talking on the possibility of the director, including the duties of a cashier. According to paragraph 36 of the Procedure for conducting cash transactions in Russian Federation, approved by the letter of the Bank of Russia dated 04.10.93 N 18, at 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 by written order of the head of the enterprise, subject to the conclusion of an agreement with him on full liability (clause 32 of the Procedure).
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In the Labor Code of the Russian Federation, liability may arise in the case under consideration only for damage caused in the performance of labor duties, and, importantly, the labor duties of a cashier, and not a director. Therefore, two circumstances are significant: the assignment of the duties of a cashier and the assignment of liability within the framework of the duties of a cashier.
Therefore, in our opinion, a document on the imposition of liability on the director in the performance of the duties of a cashier is necessary (even if there is a 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 the order of the director with the imposition of liability on himself is appropriate. It is confusing to what extent a contract and an order can replace each other, having a fundamentally different legal nature.
Is it possible to assign the duties of the chief accountant and cashier to the general director?
Belarus, Minsk #7 January 5, 2011, 15:36 everything was preliminarily written down in the minutes of the founding meeting: the founders got together, 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 a director is assigned the duties of a chief accountant and a cashier during the vacation of the chief accountant, can he not be paid extra for expanding the service area, etc.? surcharges? and what to write in the PKO (RKO) - his last name, where (chief accountant, cashier) or can you leave the name of the chief accountant, who is on vacation, and Dirik's signature? I want to draw the moderator's attention to this message because: Notification is being sent... BUBAlter Belarus, Minsk #9 January 10, 2012, 13:25 Hello!
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 liability. The question arises: with whom exactly CEO must enter into a contract? Indeed, on the one hand, Mr. Ivanov will act as an authorized representative of the LLC, and on the other hand, also Mr. Ivanov, but already as an employee of the LLC. Thus, in this case, the conclusion of the contract 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 ooo the only employee is the CEO duties of a cashier
At the same time, 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 restrictions 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 entrusting the director with the duties of a cashier, a number of practical difficulties arise with the conclusion of an agreement on full liability, since the signatories (employee and employer) will coincide. In our opinion, in this case, there should be some document from which liability follows. individual(director) just like a cashier.
This is a fundamental point, since, according to the meaning of Art.
Alena Head of private unitary enterprise can perform part-time work in the same organization if he is the owner of this enterprise. That's just how s / pl to charge? 0.5 director's rate and 0.5 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 a 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 the teacher - he is the cashier. Signed with another founder an agreement on mat.
responsibility.
There is no additional payment for combining positions. After all, hand on heart, all the same, after all, all documents will be maintained by Ch. boo It may not be correct, but…. I want to draw a moderator's attention to this message because: A notification is being sent...
The financial responsibility of the chief accountant is to reimburse only direct actual damage, which arises from his negligent attitude towards his official duties, for example, the payment of a fine for late reporting (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 provided for by the list, approved.
Decree 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, it is recommended to conclude an agreement on individual liability, it is concluded as a cashier.
- Head of the organization
Question in a society with limited liability the duties of the chief accountant and cashier are assigned to the general director. IN staffing organizations do not have such positions.
Is it possible for a CEO to perform such duties? Can the positions of chief accountant and cashier be absent from the staff list? Answer The head of an organization is obliged to entrust accounting to the chief accountant or other official or to conclude an agreement on the provision of accounting services, and the head of a credit institution is obliged to entrust accounting accounting for the chief accountant (clause 3, article 7 federal law dated December 6, 2011 No. 402-FZ).
Alena wrote: Everything, I found the answer. The head of a private unitary enterprise may perform part-time work in the same organization if he is the owner of this enterprise. That's just how s / pl to charge? 0.5 director's rate and 0.5 cashier's rate? And wouldn't it be a violation that the director is a cashier and not the chief accountant? In PUEs, where the director himself and the founder - there may be no account at all, if it is provided for in the charter (as a rule, it is provided).
It is possible for half the rate, or you can 1 rate of dirik and 0.5 rate of the cashier. What problems? Or you can not introduce 0.5 cashier rates into the staff at all, but, for example, set a surcharge for expanding the service area to the dir and enter an additional charge for him. functions. olga wrote: I signed an agreement with another founder about mat. responsibility. This is oh-oh-oh-oh-very interesting. I want to draw the attention of the moderator to this message, because: A notification is being sent ...
That is, the presence in the staff of the position of chief accountant 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 the chief accountant is not in the staffing table, and the head of the organization has assigned the duties of the chief accountant to himself, then the fact of accounting by the head of the organization should be reflected in the order on the accounting policy of the organization. When the duties of the chief accountant are assigned to the head, an order is issued, for example, with the following content: “In accordance with the decision general meeting The founders of Albatross Limited Liability Company (Albatross LLC), I, Ivanov Ivan Ivanovich, take up the position of General Director from March 3, 2015 to March 3, 2018.
RSS Print Category: AccountingReplies: 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? It is 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, 05:03 PM I think you can. Give him an extension of the service area and a small increase in salary. I want to draw the moderator's attention to this message, because: A notification is being sent... Alyona What about the cashier? I want to draw a moderator's attention to this message because: A notification is being sent...
H but anyone. Any employee, including the general director, has the right to combine positions and perform the duties of a cashier.
If the position of a cashier is not in the organization's staffing table, his duties can be distributed among the rest of the employees, or transferred to one employee, making the appropriate duties in his job description and employment contract. Accordingly, in this case, it will be necessary to issue orders from the head to amend these documents.
If there is a cashier position in the staff list, for the employee acting as a cashier this will be an internal combination. Accordingly, in this case, it will be necessary to issue an order from the head to assign the duties of a cashier either to the commercial director or to himself, conclude a second employment contract, and make an entry about this in the employee's work book. You can also conclude an agreement with the new cashier on full liability.
Since the representative of the employer in relation to the general director is the meeting of founders, in order to amend his employment contract, a decision of the GMS will be required, the contract itself (changes to it) are signed by the representative of the GSB. Accordingly, in orders to assume the duties of a cashier (or to combine the position of director and cashier), he should refer to the decision of the founders about this.
Therefore, in view of the special procedure for assigning the duties of a cashier to the general director (holding a general meeting of founders for this), it is easier to transfer the functions of a cashier 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 staffing changes
Changes to the staffing table can be made at any time when there is a need for this, 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, setting a different salary, etc., there are separate procedures in labor legislation that can also lead to a transformation in the staffing table *. For example, a reduction in the number or staff (), organizational or technological changes (), etc.
Renaming the position of an employee and changing the size of his salary in the staff list entails a change in the essential terms of the employment contract. So, before making changes to the staffing table, you need to arrange a transfer to another job (). That is, you need to issue an order for transfer in the form No. T-5 or in an independently developed form.
Next, conclude 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 about the upcoming changes two months in advance. If the employee does not agree to work in the changed conditions, send him a written offer of another job, corresponding to his qualifications and state of health. If there is no such job, offer a vacant lower position or lower paying job. If an employee refuses all offers or you do not have suitable job, issue a 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 certain 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 amend the staffing table. Attach the staffing table with the changes made to this order. With the order under the signature, familiarize the employees who were affected by the changes.
An example of making changes to the staffing table
The director of the organization decided to rename the post of assistant accountant to junior accountant in the staff list and add to Production Department a number of new posts. To do this, he needed to make changes to the staffing table. He issued an order to amend the staffing table.
Nina Kovyazina,
Deputy Director of the Department of Education and Human Resources of the Ministry of Health of Russia
2. Situation:How to apply for an internal part-time job
When hiring, an internal part-time job does not require any additional documents. All required documents he already presented when he applied for the main position (). However, if the job requires certain knowledge, the employee must submit a supporting document.*
An example of hiring an internal part-time worker
A.V. Dezhneva works in the organization as a cashier. On March 5, 2015, Dezhneva was accepted as secretary on the terms of internal combination (employment contract).
The head of the organization issued an order for employment. 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 Ministry of Health of Russia
3. Situation:Who must 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 can also be a person who is authorized by this governing body. This is stated in paragraph 3 of Article 69 of the Law of December 26, 1995 No. 208-FZ.
In an LLC, an 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 the 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.
Such a 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, so the contract on behalf of the organization has the right to sign a person authorized to decide on the appointment of the general director to the position. It can also be the person who heads the relevant governing body.
Ivan Shklovets,
Deputy Head Federal Service for work and employment
for work with personnel
OOO "Status-Quo 97"
4. Article:Payday and the only cashier got sick
What will need to be done: Transfer the duties of a cashier to another employee by signing an additional agreement with him to the employment contract and issuing an order.
On paydays, the only cashier fell ill. Who in this case 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 desk (clause 1.6 of the Regulations of the Bank of Russia 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 accrue 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 is not entitled to perform duties that are related to liability for cash. This prohibition is not spelled out in paragraph 7 of the Regulations on Chief Accountants (approved by the USSR Council of Ministers of January 24, 1980 No. 59). But there is no liability for the combination.
Payroll is a responsible business. Therefore, it is worth making a replacement, albeit short-term, documented.
Additional agreement to the employment contract. This document will confirm the consent of the employee to perform new functions. In the additional agreement, fix the list of additional duties, the period for their implementation and the amount of the additional payment that is due for the combination (Article 151 of the Labor Code of the Russian Federation).
Perhaps in job description the employee has already been prescribed the obligation to replace the cashier during his absence. Then it is not necessary to draw up an additional agreement with such an employee and he is not entitled to an 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 full-time cashier, the amount of the surcharge, the procedure for auditing the cash desk (a sample is below). An 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 with certain number he must completely replace the absent cashier*.
In the earlier Rules for Conducting Cash Transactions by Legal Entities, it was provided that accountants and other employees who use the right to sign cash documents cannot perform the duties of cashiers (paragraph 2, clause 35).
In the new Rules, this rule is excluded, and it is noted that if in organizations that do not have the position of a cashier in the staff list, then the responsibility for performing cash transactions is assigned to another employee (employees) on the basis of an order from the head.
In accordance with paragraph 20 of the Accounting Instructions in budget organizations the chief accountant cannot be assigned duties related to liability for money and valuables. He cannot receive money from banks and other organizations.
So are the heads of non-budgetary (private) organizations entitled to instruct to make cash transactions chief accountant or accountant? Are there any exceptions or limitations associated with this?
* Lawyer's opinion *
Kamal MUZAFFAROV, expert «Norma Profi»: - In now current Rules conducting cash transactions by legal entities 1 there is no rule prohibiting the fulfillment of the duties of a cashier by accountants and other employees who have the right to sign cash documents. On the contrary, their paragraph 41 states that in organizations that do not have the position of a cashier in the staffing table, the head of the organization can entrust the responsibility for performing cash transactions to any employee (s) by his order (decision). It follows from this that these duties can be performed, among other things, by the chief or another, say, settlement accountant.
However, it should be noted that the approved Rules do not apply to banks, microcredit organizations and pawnshops, as well as JSC "Uzbekiston pochtasi" (paragraph 1Regulation No. 2687). Therefore, further we will talk about private (non-budgetary) organizations.
According to labor legislation, it is possible to combine professions (positions) with the exception of certain cases. An employee is an individual who has entered into labor Relations with an employer. The chief or settlement accountant is the same employee as everyone else. So he can combine the position of a cashier (unless otherwise provided by law 2 ). This is especially true for small private enterprises, where the position of a cashier is either not provided for, or he is temporarily absent - for example, he is on parental leave. In this case, it would be logical to entrust the chief or other accountant with the duties of a cashier.
In private organizations, to entrust the chief or settlement accountant with the duties of a cashier, in our opinion, preferably through a combination. That is, he, along with his main job (accounting), will perform additional work in another position without exemption from the main job, determined by the internal regulations.
As follows from the Regulations on the procedure for part-time work and the combination of professions and positions 3 :
combination is allowed, as a rule, within the same category of personnel (paragraph 21);
the term for performing additional work, its content and volume are established by the employer with the written consent of the employee (paragraph 22);
There is an additional charge for combination. (paragraph 23); its size is determined by agreement of the parties, unless otherwise provided by the internal labor regulations (paragraph 24) 4 .
If the chief accountant simultaneously with the main job performs the duties of a cashier without exemption from the main job, then in the light of the above standards, this should be recorded in an additional agreement to the employment contract.
It is worth noting that the work of a cashier is directly related to monetary and commodity values. He bears full financial responsibility for the failure to ensure their safety, entrusted to him on the basis of an agreement on full liability. This document specifies the obligations to ensure the safety of valuables, establishes additional rights, duties and responsibilities of the cashier. This is specified in article 203 of the Labor Code.
So, with the chief or settlement accountant private organization who is entrusted with the duties of a cashier, it is necessary to conclude an agreement on full liability. It is also necessary to issue an order (decision) of the head of the organization on imposing on such an accountant the duties of performing cash transactions.
There are only two restrictions associated with assigning the duties of a cashier to an accountant.
First, the chief accountant cannot combine these positions in commercial banks, microcredit organizations and pawnshops, as well as in JSC "Uzbekiston pochtasi" 5 .
And the second limitation is if the accountant himself refuses to take on such additional work.
In conclusion, we note that, according to the content of clause 41 of Regulation No. 2687 and other norms of legal acts in private (non-budgetary) organizations that do not have staff unit cashier, the responsibility for performing cash transactions can be assigned to the chief or other accountant, except for the exceptions noted above. This conclusion is fully consistent with the policy pursued by our state to create even more favorable economic and legal conditions for business entities, reducing administrative barriers in their activities. After all, not every microfirm and small business can afford to have a cashier on staff.
* Auditor's opinion *
Guzal ISLAMOV, expert "Norma Profi»
:
- In the legislation on accounting there are no direct restrictions on combining the position 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 of the procedures provided for by law.
So, in the Regulations on documents and workflow in accounting (registered by the Ministry of Justice on January 14, 2004, No. 1297) it was established that the primary documents received by the accounting department are subject to mandatory verification - their legality, completeness and correctness of execution, details, logical linking of individual indicators. If they are drawn up incorrectly, then they are transferred to the head for a decision.
And since cash documents will be drawn up by the chief accountant, who must check them himself, the meaning of this check is lost.
In addition, an internal control system must function in the work of any organization. (NSAD No. 12, registered by the Ministry of Justice on April 12, 2007 No. 1673).
His tasks include checking the correctness of accounting records, document flow, as well as taking inventory of cash, strict reporting forms, valuable papers and TMC.
To carry out the inventory, permanent commissions are created, which include the head, Chief Accountant and other specialists.
If the chief accountant, whose position is leading, will simultaneously work in his control the position of a cashier, this will reduce the level of internal control over the most liquid assets of the organization - cash. This will also violate the procedure for the implementation of a number of procedures established by law, namely the inventory, in which the chief accountant is obliged to carefully monitor compliance with the rules for its implementation.
In addition, it should be taken into account that when combining positions, which will lead to a deterioration in the internal control system, the head of the organization will be liable for errors in financial reporting, improper disposal of assets and abuse of official position.
From the editor: Now you can combine the positions of chief accountant and cashier. But at the same time, the possibility of errors and abuses increases.
Therefore, micro and small enterprises, for which savings are important, will do it. Large enterprises who do not need to save on the salary of a cashier, and who want to have a reliable system of internal control, it is better to keep this position - the law does not prohibit this. It is obvious that the measure is aimed at liberalizing the conditions for private business, when the state does not prescribe the obligatory nature of something (in this case, the presence of a cashier).
Answers on the topic from the Help Desk "We answer!":
1 Approved by the Resolution of the Board of the Central Bank dated May 16, 2015 No. 12/17, registered by the Ministry of Justice on June 22, 2015 No. 2687 (hereinafter referred to as Rules No. 2687).
2 “Other”, in particular, is established by the following acts of legislation:
the chief accountant of a budgetary organization cannot be assigned duties related to direct liability for cash and material values; he is prohibited from directly receiving funds from banks and other organizations (clause 20 of the Instruction on Accounting in Budgetary Organizations, approved by the order of the Ministry of Finance, registered by the Ministry of Justice on December 22, 2010 No. 2169);
similar obligations cannot be assigned tochief accountant:
a commercial bank (paragraph 10 of the Instruction on the procedure for maintaining accounting and organizing accounting work in banks of the Republic of Uzbekistan, approved by the decision of the Board of the Central Bank, registered by the Ministry of Justice on July 11, 2008 No. 1834);
microcredit organization (clause 6 of the Regulations on the chief accountant of a microcredit organization - appendix No. 1 to the Instruction on accounting in microcredit organizations, approved by the Central Bank Resolution, registered by the Ministry of Justice on October 12, 2007 No. 1728);
accountants and other employees who use the right to sign cash documents cannot perform the duties of cashiers (paragraph three of clause 116 of the Rules for Conducting Cash Operations by Operating Postal Enterprises of the Uzbek Agency for Posts and Telecommunications, approved by the Central Bank on 19.08.1999, registered by the Ministry of Justice on 1.03.2000 No. 904).
3 Approved by the Resolution of the Cabinet of Ministers of October 18, 2012 N 297.
4 This paragraph is based on Article 160 of the Labor Code, from which it follows that pthe amount of remuneration of employees for combining positions is determined by agreement of the parties to the employment contract.
5 Commercial banks, microcredit organizations, pawnshops and JSC "Uzbekiston pochtasi" are undoubtedly commercial (non-budgetary) organizations.
I would like to know if it is possible for a clerk to keep an additional cash register? Those. do the job of a cashier.
Answer
Carrying out cash transactions (fulfilling 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. Including it can 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 obligations of the cashier, with which it is necessary to familiarize 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:The work of a cashier can be performed by any employee
“…We have a training center for staff. Students pay for tuition both through a current account and in cash through a cash desk. Is there an order to appoint a responsible employee who has the right to accept cash from clients during the absence of a cashier accountant, for example, if she went to a 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 assigned to the head, chief accountant or any other employee (). The cashier is preparing a job description or a list of rights and obligations with which he needs to familiarize himself with signature (). The new Regulations do not contain requirements for full liability, for a ban on entrusting the performance of the functions of a cashier, for the appointment of a substitute employee, as was the case in the previous order. 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 cash receipts in the absence of cashiers and prevent shortages.*
2. Article:How to make a provision with which it is easier to comply with the new cash order
Who is the cashier in the company? The manager needs to decide who in the organization conducts cash transactions, that is, works as a cashier (). You can choose this person only from among the company's employees. * For example, you cannot appoint an employee of a specialized organization to which the company transferred accounting to be a cashier.
The Regulation should not include the rights and obligations of the cashier. And even more so, indicate his full name. Otherwise, then you will have to make amendments with each personnel reshuffle. It is enough to prescribe, 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 the cashier can be performed by the director. If there are several cashiers in the company, then you need to choose which of them is the eldest. Usually the position of the senior cashier is also reflected in the staffing table. Then the Regulations can be limited to the reservation that in the company cash transactions are carried out by a senior cashier and a cashier.
If the cashier is absent from the institution for good reasons (vacation, illness) or such a position is not provided at all, since the enterprise is still small, then the duties of this employee can be assigned to the accountant. To do this, an appropriate document must be prepared and signed. It is called "Order on the assignment of the duties of a cashier to an accountant."
FILES
In addition to it, in order to comply with all the nuances, some changes will be required in the job description and the employment contract. In one and two papers, the amount that the employee is entitled to for the additional workload must be spelled out.
Attention! It should not be less than the amounts of surcharges prescribed in Labor Code(in particular, in article 151).
Why do you need an order to assign the duties of a cashier to an accountant
If it becomes necessary to carry out cash transactions and draw up cash receipts and debit orders, the bank with which the institution cooperates will definitely take an interest in the order.
Can the chief accountant be responsible for cash
In accordance with the law, if there are several accountants in an institution, then it will be possible to assign the duties of a cash desk employee to anyone except the chief accountant.
In the case when the chief accountant is the only one in the organization (and this happens most often), then these functions can be assigned directly to him.
What is needed, in addition to the order
One paper is not enough for the full legality of the ongoing processes.
There are several options that the head of the organization can resort to when it is necessary to fulfill the duties of one employee by another.
First option. An order is drawn up, signed, then an agreement is concluded with the employee on a full mat. responsibility, is assured, then - the employment contract of the accountant (or the chief accounting specialist in the organization, depending on the circumstances) is amended, which provide for the performance of all the functions of a cashier. This option is more logical.
Second option. An order and an agreement are formed and signed, as in the first version, plus amendments are made about the acting. cashier in .
Algorithm for compiling a document
At the top of the paper is a header in which the name of the document and the date of its compilation are written. Then, after the title, the reasons for the absence of the employee as such are indicated. These reasons may be:
- dismissal of the previous employee;
- going on vacation (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 like:
After the introductory part, the wording (as in any other order) “I order” is obligatory, and a colon is placed. Then there is a listing of what needs to be done: authorize the employee (with a full indication of the full name and position held) to work with one of the types of cash registers.
In this case, the model of the cash register should be clearly spelled out. It could be:
- AMC 100K - if the organization is engaged in the sale of food products;
- autonomous cash registers with and fiscal memory type ORION-100K or MERCURY-180K;
- mobile payment terminals with modem and battery type YARUS C2100;
- printers that do not work without a computer or terminal (they are called fiscal registrars) of the type 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 Barcode 600, MPRINT R58 USB, etc.
In a word, regardless of the model, KKM must be registered.
In addition to appointments, the order prescribes the employee's authority to keep a journal, draw up the necessary reports, sign cash documents from an official "cashier" or "administrator".
The text should also contain information about familiarizing the employee with such a document as the Procedure for Conducting Cash Transactions. For this acquaintance, an additional signature of the employee who assumes the rights and obligations of the cashier will be required.
Footnote to the agreement on mat. responsibility will also be superfluous. Without it, the order will also be valid, but it will need to be supplemented in the form of this contract. 
At the end of the text of the document, there must be at least two signatures: the accountant-cashier and his head. The date is already at the beginning.
What else can be contained in the document
If it is not planned to make changes to the job description of the accountant (or chief accountant) on 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 of XXX”. This condition ensures that labor law in full.
Is it necessary to compose
Important! Even if there is no position of a cashier employee in the staffing table and there is a single job description indicating that all the functions of a cashier are in the accountant's statement, an order for the assignment of duties is mandatory.
This is due to the fact that the vast majority of banks licensed in the territory of the Russian Federation clearly prescribe the conditions for interaction with individual entrepreneurs, LLCs or others. legal entities. Under these conditions, cash transactions cannot be carried out by anyone other than a cashier who is selected from existing staff or hired separately.
In large organizations
If we are talking about individual entrepreneurs, then the written consent of the employee to assign duties is not required. If the company has a separate manager and he decides on such a personnel change, then in writing he is obliged to inform the higher manager about this.
An employee who is preparing to perform new duties gives a written consent that he has nothing against changing the job description, issuing an order and concluding an agreement on liability.
Usually there is no difficulty with this, since the remuneration of such an employee is increased in accordance with the Labor Code of the Russian Federation.
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