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Can a chief accountant have a combination? How to competently arrange the combination of posts of the chief accountant and cashier. Classic and optimal design options

Very often in small companies, the CEO combines the position of chief accountant. Is it legitimate? How to properly document this? Which is better: combining the posts of the chief accountant and the general director or placing the duties of the chief accountant on the general director? Let's figure it out.

Previous work experience in finance or retail can also increase the chances for potential applicants. In addition, to obtain a certificate, you must pass a final assessment. Applicants must be flexible and adaptable depending on the hours of operation. They must also have a high degree of commitment and determination to conduct extensive investigations.

When you view a company's balance sheet or income statement, you are faced with a breakdown of cash flows. Obviously, cash flow is the difference between how much money is generated versus how much money is spent on operations. However, it is not always so easy. Companies are fully aware that investors and lenders control their cash flow reports. High cash flow is a sign of financial health. Better cash flow can lead to higher ratings and lower interest rates.

The right to combine

The Labor Code does not contain restrictions on the combination of posts by heads of organizations. At the same time, the Decree of the Council of Ministers of the USSR of 04.12.1981 No. 1145 “On the procedure and conditions for combining professions (positions)” (hereinafter referred to as Resolution No. 1145) is still in force. It contains a list of categories of workers who are allowed to combine positions. According to subparagraph "a" of paragraph 15 of this decree, it does not apply to managers, their deputies and assistants. In other words, the combination of posts by the general director is not allowed. However, the definition of the Cassation Board of the Supreme Court of the Russian Federation of 25.03.2003, No. CAS03-90, subparagraph (a), paragraph 15 of Resolution No. 1145, was declared not valid in the part “heads of structural divisions, departments, workshops, services and their deputies”. And by the decision of the Supreme Court of the Russian Federation dated 10/20/2003, No. GCPI03-1072 - in part of the main specialists. However, the restriction for managers of organizations remains. Probably due to the fact that in this part it simply was not appealed. But there is one more thing: Decree No. 1145 is valid only in the part that does not contradict the Labor Code. As is known, the Labor Code does not contain any restrictions regarding the general directors regarding general directors. Therefore, we believe that the CEO has the right to combine the positions of the head and chief accountant in the same company. However, this is still a controversial point, so be prepared that labor inspectors will not agree with this point of view.

Classic and optimal design options

Companies often finance their activities by raising their own capital or debt, and it is extremely useful to be able to represent a healthy company. Examine the company's cash flow in accordance with its operating cash flow. This is indicated in the cash flow statement, which is presented after the income statement and balance sheet. Operating cash flow can be distorted in several different ways.

Suppose that a company writes a check and does not deduct this payable amount until the check is deposited, which allows reporting this to the cash flow in the operating cash flow. Another method a company can use is to pay overdrafts.

So, according to clause 2 of Article 6 of Federal Law No. 129-FZ dated November 21, 1996 “On Accounting” (hereinafter referred to as Law No. 129-FZ), heads of organizations have the right, depending on the volume of accounting,

    to establish an accounting service as a structural unit headed by a chief accountant;

    enter the position of an accountant;

    Companies sometimes receive income from operations that are not related to their normal business activities, such as trading in the securities market. As a rule, these are short-term investments and have no relation to the strength of the core business model. If a company adds these funds to its normal cash flow, it seems that it regularly generates more receivables through its standard operations than it actually is.

    The company could artificially inflate its cash flow, accelerating recognition of incoming funds and delaying recognition of funds remaining until the next period. This is similar to the delay in recognizing written checks. These are only short-term fixes; by accelerating the receivables for the current period, the company actually reduces them to the next period.

    to transfer on a contractual basis the accounting of a centralized accounting department, a specialized organization or a specialist accountant;

    keep accounting personally.

Thus, the ability of the head of the organization to personally conduct accounting is expressly provided for by law, and, therefore, it is not at all necessary to have a chief accountant on the staff of the organization.

Companies can securitize their receivables, which means that they sell their overdue receivables to another company for a lump sum, which shortens the period during which receivables are outstanding. This overestimates the operating cash flow in a short period of time.

The controller usually reports to the financial director of the firm, although these two positions can be combined into smaller enterprises. The duties of the controller include assistance in preparing operational budgets, supervising financial reporting and performing basic duties related to payroll.

So, if the head of the organization decided to personally keep the accounting, this should be reflected in the order on the accounting policy of the organization. Introduction to the staffing position of the chief accountant in this case is not required.
If the director of the organization personally keeps accounting records and additionally accepts an accountant and a cashier as assistants, then in this situation not only the head of the organization carries out accounting records, but also the employed accountant. Therefore, the organization can take advantage of the provision of subparagraph “a” of paragraph 2 of Article 6 of Law No. 129-ФЗ and establish an accounting service headed by a chief accountant, which will include an accountant and a cashier who are hired. In this case, the director of the organization will be able to perform the work of the chief accountant. However, in this case, the position of chief accountant should already be provided for in the staff list, and the fact that his duties as director should be fixed in the order of the organization. In addition, a separate clause should be provided for in the employment contract with the general director that he is acting as chief accountant (article 57 of the Labor Code of the Russian Federation).

Inspector's Duties: Budgeting

The controller prepares budgets and schedules important budgeting schedules across the organization. This includes the collection, analysis and consolidation of financial data. Although the controller does not always support the annual budget, the controller’s position monitors deviations, summarizes the trends, and explores budget deficiencies. The controller reports differences in budget allocation or expenditure for management.

Financial statements and audit

The controller is often the person responsible for monitoring the financial condition of the business. The controller works with external auditors to ensure the use of appropriate reporting standards. In addition, the controller sets, monitors and provides internal control over financial reporting. Controllers of publicly traded companies are often delegated the task of public financial bids.

Please note: if the staffing table only provides for an accountant position, then sub-item “b” of clause 2 of Article 6 of Law No. 129-ФЗ will be applied to the organization. That is, an accountable accountant will be responsible for maintaining accounting records. In addition, all monetary and settlement documents, as well as financial and credit obligations of the organization will be invalid without its signature (clauses 1-3 of article 7 of the Law No. 129-ФЗ).

Inspector's Responsibilities: Regulatory and Tax Authorities

The business controller controls future laws that affect taxation and operations. This responsibility includes monitoring future risk and ensuring proper authorizations, licenses, or operational requirements. Along with the filing of financial reports, the dispatcher may be assigned fees for the preparation of taxes, including applications for state taxes, federal taxes or industry taxes.

Obligations of the controller: development

The organization's controller may participate in the recruitment, selection and training of personnel. The position requires an assessment of performance, engagement of staff and the implementation of disciplinary measures as necessary. The financial controller often maintains educational levels by conducting continuing professional education through seminars, webinars, or training opportunities.

To pay or not to pay for the combination?

As a general rule, when combining positions, increasing the amount of work, or performing the duties of a temporarily absent employee without being released from work, as determined by the employment contract, the employee is paid extra (Article 151 of the Labor Code of the Russian Federation). The size of the supplement is established by agreement of the parties to the employment contract between the founder (employer) and the head of the organization (employee). The specific amounts of additional payments (remuneration) are determined in the corresponding order (order) on the assignment of additional work on another position.

Necessary education and experience

Financial markets are not regulated, and government regulation is growing. Closing of the year Sarbanes Oxley. . Thus, everything we do reflects our deep understanding of the process of recruiting performers and the critical importance of each placement. It is rare to find excellent jobs in resumes.

The right to combine

We are interested in more than one placement. We are interested in your career progressive success. Steel makers from India, oil barons from Russia, Internet entrepreneurs from China: never before has prosperity grown so quickly, but it has never been so unevenly distributed. The global line of conflict between the rich and the poor causes tension. How can the contrast be overcome?

It should be noted that when working under conditions of job combination, it is not necessary to separately take into account the time during which the director performs the duties of the chief accountant, since this work is performed by the employee within the normal working hours established for the main job.

Again, if you are inclined to the point of view that the general director will not be able to combine the posts, then there can be no separate agreements and clauses on the surcharge for the combination. The way out of the situation is the following: to agree on a surcharge verbally and either increase the director’s salary or make additional payments in the form of bonuses.

This is one of those unbearable days in Dubai. 34 degrees in the shade, the air is so humid that the glasses are foggy in the open air. Perfect day for skiing. Visitors to "Ski Dubai", an artificial mountain landscape on the highway in Abu Dhabi, stand in line, immediately after the Friday prayers that they set off. The onslaught is so great that anoraks end at rental stations; many Arabs for the first time feel how snow feels. Two hours of winter magic in the desert emirate cost 40 euros. So many workers are doing here for the whole week.

Such extremes are characteristic of Dubai, the capital of the Arab economic miracle. It builds the most modern airport in the world, the largest amusement park in the world, the tallest skyscraper in the world: a giant cast in concrete, installed on the sand by a host of cheap forces from India or Pakistan. They live in labor camps, about 60 men in the bedroom.

The right of the first and second signature in the bank

When combining the position of chief accountant, the CEO in the sample signature card indicates one signature in accordance with the Instruction of the Central Bank of the Russian Federation No. 28-I dated September 14, 2006 “On Opening and Closing Bank Accounts, Deposit Accounts”.

The same instruction says that if the head of a legal entity personally keeps accounting records (in cases provided for by the legislation of the Russian Federation), then a handwritten signature (s) of the person (s) entitled only to the first signature shall be entered on the card. At the same time, the card in the “Second signature” field indicates that the person who has the right of the second signature is absent.

Humaidi laid there tiles, towed woods, plastered walls. At seven o'clock the bus picks him up again. At the end of the month, he will put a check on the equivalent of € 196. For example, Babu Rajendran, 48, is also an Indian real estate agent: he is in the mall of the residential complex and plays with his business card.

Nowhere else can the dynamics of globalization be better understood, but also its incredible decadence. Magnificence and suffering, waste and neglect: in Dubai, both are very close to each other. The tallest skyscrapers built by the cheapest workers are visible signs of a new division of the world.

Classic and optimal design options

The general rule of registration is the combination. The Director-General issues an order for assuming office and entrusting the duties of the chief accountant. In his employment contract, the condition of combination and the size of surcharges for such combination are fixed.

But, since the possibility of combining director positions with other positions is still controversial and you do not want possible disputes with the labor inspectorate, the best option for you would be to entrust the general director with an order to keep records personally, without making a combination (see Example 1) . In this case, the position of chief accountant is desirable to exclude from the staff list.

As the Iron Curtain fell, the global conflict line no longer runs between the East and the West, but between the poor and the rich. The opening of markets in China, India and the former Soviet Union, but also in Arabia, almost doubled the number of workers, historically unique, to more than three billion, becoming part of the global economy. Started a giant money-breeding machine. Unbelievable conditions arose, the standard of living has risen - but by no means for everyone: some have won a lot, but many have lost a lot.

Documents to be issued

Never in history has prosperity flourished in the world. But this is also true: never has such prosperity been so unevenly distributed. “The richest people in history — from Creuse to Henry Ford — were not as rich as the richest people today,” said Bob Sutcliffe, a good luck researcher at Bilbao University, “but the poorest people are as poor today as ".

The head of the organization, like other employees, can work part-time. However, in accordance with Article 276 of the Labor Code of the Russian Federation, he can hold paid positions in other organizations only with the permission of an authorized body of a legal entity, the owner of the property of the organization, or an authorized person by the owner (body). Therefore, in order to comply with the procedure, a request should be made by the head of the organization in writing (a statement) to the authorized body of the legal entity asking for permission to work part-time (see Example 2).

When this week’s eight most important heads of state and government meet in Heiligendamm to discuss world trade, Africa, and climate change, this is true of these differences: the one-way distribution of wealth, or rather, the chances of wealth.

Inequality is growing in the world - and the discomfort that many of them exclude from wealth. In fact, 2, 7 billion people, about 40 percent of the world's population, live on less than $ 2 a day, and according to the World Bank’s definition, they are poor. They make their way through the slums of Lagos and the city of Shanti in Manila, stagnating between dust and dirt, debris and stink, without electricity and clean water. Your chances of ever avoiding this misfortune are extremely low.


The application of the head of the organization is considered at the general meeting of the company's members. The decision of the meeting, drawn up by the protocol (see Example 3), is transferred in a brief form to the application of the head of the organization (in the form of a “Stamp on the execution of the document and its direction”), after which it is stitched into the manager's personal file.

Many have jobs, but they are exploited as slaves. They live almost in slavery, like cheap work groups, textile seamstresses or cotton pickers, including many children. They are the poor, the weakest links in the long chain of value-added products that fall in the department stores of the West, many times their salary.

On the other hand, there are those who can afford all these goods, and much, much more: a small, but rapidly growing layer that has gathered incredible states from almost nowhere; astute businessmen and smart knights of luck with a sense of big money. Recently, homemade billionaires even come from countries that sometimes go to the service, even in a bag for a bell.

Now it's up to you to issue a part-time director at a new job. The general meeting also resolves the issue of appointing a general director for part-time work and draws up an appropriate protocol (see Example 4).

And one Mexican, 67-year-old Carlos Slim Helu, the son of Lebanese immigrants, will soon become the richest man in the world. Their state is 3, 5 trillion dollars, which is 35 percent more; There has never been such an upswing. These even thousands of people are more valuable than the entire German economy produces goods and services in a year.

Here something goes. Since the top five percent of humanity earns in two days, for which the bottom five percent must work a whole year. Hedge fund executives, such as 33-year-old Houston energy trader John Arnold, speculate on falling gas prices at the right time; Arnold has just earned two billion dollars.

An employment contract is concluded with the head of the organization, which reflects the condition of part-time work and the corresponding working hours (an excerpt from this document is given in Example 5).


On his first working day, the director of the company issues an order to take office at a new part-time job (see Example 6).


For part-time employees, a personal T-2 card is issued in a general manner, followed by registration in the personal card book. The entry in the workbook on part-time work is made at the request of the employee at the main place of work on the basis of a certificate received from part-time work. In the certificate reference is necessarily made to the document on the basis of which the admission was issued. Sample employment record of part-time work, see Example 7.

An unequivocal answer to this question is difficult due to the lack of clarity and unambiguity in Russian legislation.

On the one hand, in accordance with clause 7 of the Statute on Chief Accountants, approved by the Decree of the Council of Ministers of the USSR of January 24, 1980 No. 59, which is still valid to the extent that does not contradict labor legislation, the chief accountant cannot be charged direct liability for cash and material assets. It is prohibited to receive cash and commodity assets for the association, enterprise, organization, institution directly by checks and other documents. That is, according to this regulatory legal act, the chief accountant cannot combine the position of a cashier.

  • part-time work - the employee performs other regular paid work on the terms of an employment contract in his spare time (article 60.1, 282 of the Labor Code of the Russian Federation); combination of positions, i.e. execution by the employee during the prescribed working hours along with the work determined by the employment contract, additional work on another position for an additional fee (Art. 60.2 of the Labor Code of the Russian Federation).

However, there are no restrictions on the position of "chief accountant". According to Art. 20 of the Labor Code of the Russian Federation, an employee is an individual who has entered into an employment relationship with an employer. The chief accountant is the same employee as all other employees of the organization. Thus, following the norms and logic of the Labor Code of the Russian Federation, the chief accountant can combine the position of a cashier.

There is a clear contradiction. But since the Labor Code of the Russian Federation in its legal status is higher than the resolution, in the event of a conflict, the provisions of the Labor Code of the Russian Federation apply.

There is another document that partially answers the question. We are talking about the Regulations on the procedure for conducting cash transactions with banknotes and coins of the Bank of Russia in the territory of the Russian Federation, approved. Bank of Russia October 12, 2011 No. 373-P (hereinafter referred to as Regulation No. 373-P). There is no doubt about the legal application of this document, since according to art. 7 of the Federal Law of 10.07.2002 No. 86-FZ "On the Central Bank of the Russian Federation (Bank of Russia)", the Bank of Russia issues, in the form of instructions, provisions and instructions, mandatory documents for ... .. all legal entities and individuals. To the functions of the Bank of Russia, according to Art. 34 of the federal law, in particular, the function of determining the order of cash transactions in the Russian Federation.

Clause 1.6 of Provision No. 373-P states that cash operations are conducted by a legal entity, an individual entrepreneur by a cash or other employee, determined by the head of the organization from among his employees (hereinafter referred to as the cashier), with the establishment of corresponding official duties and obligations with which the cashier should be familiarized with the painting.

From this it follows that any employee of the organization, including the chief accountant, can be appointed as a manager to perform the duties of a cashier. This is especially true for small enterprises where, apart from the chief accountant, there is no one else or only the chief accountant and cashier position, but the cashier is temporarily absent - for example, he is on childcare leave until he reaches the age of three. In this case, it will be logical to entrust the chief accountant with the duties of a cashier. It will only be necessary to conclude a contract on full liability with the chief accountant.

Thus, in our opinion, the combination of the chief accountant of the position (performance of duties) of the cashier is allowed on the basis of art. 60.1, 60.2 of the Labor Code of the Russian Federation and clause 1.6 of Provision No. 373-P. In this case, we draw your attention to the correct design of part-time job or job combination. And in fact, and in another case, first of all, the parties should agree *), the chief accountant should conclude an agreement on full liability and an order (instruction) of the head of the organization should be issued on assigning the duties of a cashier **).

It should also be noted that in accordance with paragraph 1 of Art. 6 of the Federal Law of November 21, 1996 No. 129-ФЗ “On Accounting”, the heads of organizations are responsible for organizing accounting in organizations, for observing the law when carrying out business operations. Therefore, in the end, the manager himself will decide who will entrust the functions of the cashier and, accordingly, bear the burden of responsibility for his decision.

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* The agreement of the parties in this case means: either an employment contract, in the case of part-time employment, or an additional agreement to an employment contract, in the case of job combination or the performance of duties of a temporarily absent employee. For the case of overlapping of positions (fulfillment of duties of a temporarily absent employee), the agreement of the parties was chosen because of a contradiction between Art. 60.2 of the Labor Code of the Russian Federation, where written consent is required, and art. 151 of the Labor Code of the Russian Federation, where agreement of the parties is required.