How to transfer matters to an accountant upon dismissal. What is the general procedure for accepting and transferring cases from a cashier upon his dismissal to a new employee hired for the position of cashier (in a commercial organization)? How is the act of transferring the cash register drawn up when changing the cashier?

Hello! In this article we will talk about the dismissal of the chief accountant and the transfer of affairs.

Today you will learn:

Features of the dismissal of the chief accountant;
How to relieve an accountant from his position;
How to draw up a deed of transfer of affairs + sample for downloading.

Features of the dismissal of the chief accountant

Dismissal of the chief accountant – event substantially different from termination labor relations with an ordinary employee. After all, the accountant decides all the main financial matters organization, and also accompanies the procedures for receiving income and making expenses, and is responsible for paying taxes.

No one but him knows all the intricacies of accounting work and business management in the organization, not even the manager. Therefore, upon dismissal, the chief accountant is obliged to provide all the necessary information about his work to the boss or the new employee. Providing this information is called transfer of cases.

All chief accounting employees are required to transfer their affairs - the further work of the entire enterprise depends on these matters.

The responsibility of the chief accountant remains with him upon dismissal for all his decisions made during his work.

Vacancy of the position of chief accountant

So, there are only 4 types of reasons for dismissal:

Dismissal by at will. The accountant informs the manager 14 days before the expected date of leaving work. During this period, his main duty is to transfer affairs to another person. The act of transferring cases upon dismissal is signed by him and the person accepting the cases. Thus, there is a transfer of responsibility. In the remaining time for dismissal, it is worth focusing on putting the main affairs in order so that the next employee can quickly get used to and understand all the intricacies of the work of the company's accounting department. The law does not provide for any other mandatory service. This means that the manager will not be able to demand that all current affairs be completed and the necessary financial reports completed. Compensation upon dismissal includes payment of unused days of annual rest and severance pay.
Dismissal at the initiative of the employer occurs if the employee violated discipline or caused damage to the employer by his actions. For an accountant, a specific reason will be dismissal for damage caused to his organization. administrative decisions. For example, writing off valuable property that could be beneficial. Chief accountant is relieved of his position if desired by the new owner of the organization. He will be paid additional compensation - severance pay provided to the chief accountant in the amount of average monthly earnings for three months. The same compensation is due. For example, when a manager, to save money, cash intends to independently perform the functions of an accountant.
Deadline for dismissal of the chief accountant at the initiative of the employer occurs at any time, and dismissal on one’s own is impossible without mandatory two-week work. The terms for an employee to vacate the position of chief accountant can be set at any discretion of the parties.
The occurrence of circumstances beyond the control of the parties. For example, the death of an employee, employer (if he was individual entrepreneur) accordingly becomes a natural reason for termination of the employment contract.

The procedure for dismissing a chief accountant in a budgetary institution is no different from dismissal from a private enterprise. Both cases are regulated uniform rules established by the Labor Code.

Dismissal algorithm

At the initiative of the employee:

14 days (or more, for example, 20, 40 days, etc.) before dismissal, a statement is sent to the employer in which the employee asks to be relieved of his position;
The application is registered by the secretary of the organization and sent to the employer;
The employer issues, from the date specified in the application, an order according to which the chief accountant is obliged to transfer the affairs to another person. The order prescribes the procedure for transferring cases and submitting the necessary reports, including to whom the cases will be transferred;
The chief accountant transmits documents;
After the reception of work by the responsible person is completed, on the last day of work all financial calculations, a work book is issued.

Retirement:

The employer should remember that a chief accountant who has reached retirement age can terminate the employment contract without a mandatory two-week period of work. In practice this means that financial activities An organization may at any time be left without vital accounting support.

At the initiative of the employer:

If an employee violates job responsibilities, appearance in a state of intoxication at the workplace and for other reasons, an internal investigation is carried out by a commission formed by the employer. An act confirming the employee’s guilt is prepared;
A dismissal order is issued on a date chosen by the employer;
The employee gets acquainted with the order, is given a work book and the necessary calculations are made.

By agreement of the parties:

The employer and the chief accountant discuss together the conditions and procedure for dismissal, sign additional agreement, in which the agreed conditions will be fixed and must be fulfilled during the dismissal process;
The parties perform their duties in accordance with the agreement, after which the employee leaves work in accordance with the order.

Due to unforeseen circumstances:

Regardless of the circumstances that the parties to the employment contract could not foresee, the employer issues an order to dismiss the employee, referring to these circumstances;
After the order is issued, the employee is subject to dismissal.

Mandatory service requirement:

Many managers are concerned about how long the chief accountant should work, because it often takes more than 2 weeks to put all accounting matters in order.

To oblige the chief accountant to work 3, 4 weeks or more before dismissal, some managers include in the employment contract prerequisite about this.

However, this condition is completely illegal. No matter how much current work and reporting needs to be completed, the accountant has the right to resign two weeks after warning the employer. How to put things in order is only the employer’s problem.

Transfer of cases

Before resigning, an accountant must ensure that his or her main responsibility upon dismissal, transfer affairs.

This happens in accordance with a simple algorithm:

An order is issued for the transfer of affairs by the chief accountant. The order specifies the timing of the transfer of cases, specific actions of the accountant and the person to whom the transfer will be made. Typically, such an order indicates the need to conduct an inventory and check the activities of the chief accountant by a commission of employees of the organization.
An inventory and audit of the activities of the chief accountant is carried out. If the audit is completed successfully, then you can proceed to the procedure for transferring cases, but if shortcomings are identified in the accountant’s work, he may be given instructions to bring all cases into proper condition.
The accountant meets with his successor and describes his activities, reports necessary documents, explains various features.
A transfer act is drawn up, which specifies the exact list of transferred cases.

Drawing up an act of transfer of affairs upon dismissal or change of chief accountant + sample

Download a sample deed of transfer of affairs

The structure of the deed of transfer of affairs is as follows:

Place and date of document preparation. Example: “Moscow city, March 28, 2017.” It is recommended to indicate the name of the document “Certificate of Acceptance and Transfer of Documents”.
Information about the recipient of the documents and the transmitting party. “In accordance with this act, the chief accountant of Meow LLC, Ivan Ivanovich Ivanov, handed over, and the employee Petrov Petr Petrovich accepted, the following documents classified by the institution’s nomenclature in the “Accounting” section.
A list of documents is indicated. The names of the documents must be complete; if necessary, notes are added: “original”, “copy”, etc. The number of copies and the number of sheets are indicated.
All transferred documents are studied and checked by the receiving party, about which a corresponding entry must be made in the act. “The documents being transferred have been verified, the parties have no claims against each other.”
At the end, the document is signed by the parties.

The act is drawn up in two copies, one for each party.

In some cases, you can additionally approve it with the signature of the manager.

Any employee of the organization can be included in the inventory commission. The commission consists of at least three people - accounting employees, technical and other specialists clause 2.3.

As a rule, the deputy head of the organization or the chief accountant is appointed as the chairman.

The composition of the commission and its chairman is approved by the head of the organization regarding the inventory. You can also appoint a permanent inventory commission; to do this, issue an order in any form.

Example. Order on the creation of an inventory commission

LLC "Alfa"
ORDER
on the creation of an inventory commission

To carry out scheduled and unscheduled inventories, create a permanent inventory commission from January 16, 2020, consisting of:

Chairman of the commission - Chief Accountant Nikanorova E.A. members of the commission: - manager Potapov A.S. - accountant Petrova E.P. - lawyer Karamzin K.N.

General manager Ivanov Ivanov I.I.

The following have been familiarized with the order:

Chief accountant Nikanorova Nikanorova E.A.

15.01.2020

Manager Potapov Potapov A.S.

15.01.2020

Accountant Petrova Petrova E.P.

15.01.2020

Lawyer Karamzin Karamzin K.N.

15.01.2020

During an inventory, members of the commission count the property and determine its quality condition. The data obtained is entered into the inventory lists. clause 2.7 Methodological guidelines for inventory.

Financially responsible persons are required to be present during the inventory of the property entrusted to them, but are not included in the inventory commission.

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Please clarify the procedure for transferring cases when a cashier is dismissed. In our budgetary organization The cashier voluntarily resigns on June 15. The new cashier will begin his duties only on June 16. How to properly register a cash register inventory and transfer cases from one cashier to another in this situation?

Answer

Natalya Silantieva answers, expert

Document the results of the cash register inventory with an inventory list (f. 0504088) in triplicate. The first, as a rule, is transferred to a new employee who will act as a cashier, the second to someone who is resigning or going on vacation, and the third to the accounting department.

The procedure for transferring cases when changing the cashier is not provided for by law. Therefore, you have the right to develop such an order yourself and consolidate it in your internal local act(in the Instructions for transferring the cash register when changing the cashier or in the accounting policy).

In practice, the basis for transferring cash is usually an order from the manager, and its results are documented in an acceptance certificate. Because unified form There is no such document; it can be drawn up in any form.

This document is created during a cashier change or when it is necessary to give the cash register to another person for a short period of time.

What should you pay attention to?

During the shift of the responsible person who works at the cash register, you need to register special act inventory of the cash register and a document on the acceptance and transfer of finances to another person. Examples of filling out such documents can be found and downloaded from us.

How is the act of transferring the cash register drawn up when changing the cashier?

This process occurs in a free form. A special authority of 3 people is formed. During acceptance and transfer, finances are recalculated, this fact is recorded in the act.

Certificate of acceptance and transfer of cash register when changing cashier. Filling out the document

Please pay attention to the following when filling out the document: (click to expand)

The act must contain data - the name of the company.
Name of the documentation - act.
Information about the commission - initials, positions.
Finances that are in the cash register.
Cash according to accounting.
Surplus data.
Data on shortages.
License plate number of recent warrants.
Assurance from cashiers and commission.

Please note that there should be a couple of copies of the act: for cashiers and the accounting department.

Many: the cashier can accept full payment for purchases, but not reflect all items on the receipt and take the difference for themselves. Or carry out a fictitious return of goods from the buyer and also appropriate this amount. If the employer has serious reasons to doubt the integrity of the cashier, then he can initiate dismissal for loss of trust.

A report or act is drawn up on the identified shortage

The most common situation in which an employer begins the dismissal procedure for loss of trust is a constant shortage of cash in the cash register.

To begin with, the fact of the shortage must be recorded in an act drawn up by several employees, or a memo addressed to the immediate person or the company. These documents can be prepared either handwritten or printed form. In this case, one should be guided by GOST R 6.30-2003. Although this document is not normative legal act, it can be used to create consistent documents across an organization.

It is advisable to record the following in the act or memorandum:

a) last name, first name, patronymic of the employee who compiled the document, his position;

b) the circumstances under which a shortage of money was detected, for example, list the persons present when the shortage was identified, describe the state of the premises in which the cash register is located (is the alarm turned on, are the windows closed or open, etc.);

c) date and time of drawing up the document. It is important to remember that as soon as this document reaches the immediate supervisor, the countdown of the month begins, during which the employee can be fired. This is provided for in Part 3 of Art. 193 Labor Code of the Russian Federation and sub. “b” clause 34 of the Resolution of the Plenum of the Armed Forces of the Russian Federation dated March 17, 2004 No. 2.

Thus, the act or memo will reflect the fact of a shortage of money, and will also serve as the basis for starting an internal investigation.

The amount of damage is determined during the inventory

Based on the act or report, the employer needs to conduct an inspection (Part 1 of Article 247 of the Labor Code of the Russian Federation). It is better not to delay it, since, as noted above, the employer has 1 month from the date of discovery of the violation in order to dismiss the employee for loss of trust (Part 3 of Article 193 of the Labor Code of the Russian Federation). In addition, time will be needed to receive explanations and to complete personnel documents.

The amount of the shortage is determined by the inventory of property. It is mandatory in case of theft and abuse (paragraph 5, paragraph 27 of the Regulations on the management of accounting and in the Russian Federation, approved. by order of the Ministry of Finance of the Russian Federation dated July 29, 1998 No. 34n).

The procedure for conducting an inventory is enshrined in the Methodological Guidelines for the Inventory of Property and Liabilities, approved by Order of the Ministry of Finance of the Russian Federation dated June 13, 1995 No. 49 (hereinafter - Guidelines according to inventory).

The main stages of conducting an inventory are as follows.

Formation of the commission. The employer issues an order to conduct an inventory and approves the composition of the commission, which can include, for example, an accountant or an employee of the audit department. The order is better in form No. INV-22 (approved by Resolution of the State Statistics Committee of the Russian Federation dated August 18, 1998 No. 88).

Carrying out an inventory. A commission appointed by the employer conducts an inventory. At the same time, it is necessary to ensure that all its members and the financial employee who is in charge of the inspected property take part in it. In practice, employees may be absent due to illness, vacation or business trip. In this case, it is better to postpone the check to another day. Otherwise, there is a high probability that the inventory results will be considered invalid.

Registration of inventory results. After the inspection is completed, the commission members document the inventory results. For example, if the actual availability of money in the cash register has been verified, then an act is drawn up in form No. INV-15 (approved by Resolution of the State Statistics Committee of the Russian Federation dated August 18, 1998 No. 88). In the case of checking other property, the inventory results will be formalized differently a unified document. By general rule the act is drawn up in two copies.

Thus, the inventory will allow the employer the size of the shortage, and therefore the amount to recover from the employee if his guilt is proven.

Research documents and facts

It is impossible to immediately fire an employee for the fact that there is not enough money in the cash register. After the inventory, you need to continue checking to determine other circumstances of the loss of funds and establish the employee’s guilt in the theft. For this purpose, a commission is being created, which will identify, in particular, the following:

date of theft;
employee, whose job responsibilities includes working with cash at a specific workplace;
presence in the employment contract of the employee and (or) his job description functions for servicing monetary values;
the coincidence of the day of the loss of money with the employee’s working day based on the time sheet or automatic access system;
availability of access to the cash register of other persons;
compliance by the employer with conditions that prevent violation of the rules for working with the cash register. For example, the presence of an alarm system and places suitable for storing money in the room;
familiarization of the employee against signature with internal documents, which regulate the work with the cash register;
presence/absence of complete individual financial liability;
evidence indicating that the theft was committed by a specific employee, for example, video recording.

After the investigation, the commission draws up a final document, for example, a protocol. It is important not to forget to include inventory materials with it.

The protocol must include, in particular:

a) evidence of the employee’s guilt in theft, for example, video footage;

b) a specific clause of the employment contract or job description that the employee violated;

c) information that the employee’s position or the work he performs is provided for by the List approved by Resolution of the Ministry of Labor of the Russian Federation dated December 31, 2002 No. 85;

d) an indication of the section, clause of the employment contract, job description and other documents describing responsibilities that would confirm that the employee’s functions included working with monetary valuables. Of course, the employee must be familiarized with all these documents in writing.

The combination of these facts will allow the employer to fire the employee for loss of trust.

In the protocol, as a conclusion, it is advisable to propose to the head of the company to terminate the employment contract with the employee.

If an employee wants to get acquainted with the inspection materials, they will have to be provided (Part 3 of Article 247 of the Labor Code of the Russian Federation). Most likely, he will ask to make copies of them. There is no need to prevent the employee from doing this, because by virtue of Art. 62 of the Labor Code of the Russian Federation, he has the right to request copies of documents related to work.

The employee is required to explain

If the commission’s findings convincingly prove that the cashier not only committed actions that give the right to lose confidence in him, but also caused damage, then the employer has the right to decide to dismiss him.

To dismiss an employee under clause 7, part 1, art. 81 of the Labor Code of the Russian Federation, it is necessary to carry out a number of mandatory measures related to compliance with the procedure for applying disciplinary sanctions (clause 47 of the resolution of the Plenum of the Armed Forces of the Russian Federation dated March 17, 2004 No. 2).

Request for an explanatory note. Demanding an explanation is necessary due to Part 1 of Art. 193 and part 2 of Art. 247 Labor Code of the Russian Federation. Both norms provide for requesting an explanation from the employee to clarify the causes of the incident: in the first case, due to general rule, and in the second - to determine the circumstances of the damage.

However, this does not mean that two explanations need to be obtained from the employee. Both norms (both Article 193 and Article 247 of the Labor Code of the Russian Federation) actually repeat each other. They are aimed at ensuring that the employee can explain the situation, provide arguments and evidence of innocence.

Thus, one request is sufficient and it is advisable to submit it in writing.

Firstly, this will allow you to clearly formulate claims against the employee. Later, he will not be able to complain that he did not understand what fact he should explain. Secondly, with the help of this document, it will be easy for the employer, if necessary, to prove the fulfillment of the obligation upon request for an explanation.

Often, two copies of the request are made, one of which is given to the employee, and he signs on the employer’s copy to confirm the fact of its receipt.

It is possible that the employee will refuse to receive the request or sign on it. In this case, it is better to draw up an act and record the date of request for an explanation.

Often, due to conflictual dismissal, employees interfere with the actions of employers. For example, one of the most popular tricks of employees is illness during an unpleasant period for them. But this does not prevent the employer from taking the necessary actions. After all, a request for an explanation can be sent by letter with acknowledgment of delivery, and the notification counterfoil will confirm that the employer has complied with the requirements of the law, that is, it has requested an explanation.

Getting an explanation. The employee is given 2 working days to provide an explanation for the violation (Part 1 of Article 193 of the Labor Code of the Russian Federation).

Please note that if the organization carried out an inventory, then the employee could already provide an explanation for the violation. In forms No. INV-15 and No. INV-16, approved by Decree of the State Statistics Committee of the Russian Federation dated August 18, 1998 No. 88, special columns are provided for this. Such an explanation is sufficient, and there is no need to demand it from the employee again.

If the employee considers it necessary to further explain the incident and writes a new explanatory note, then it must be accepted. It is possible that after the inventory, during further inspection, new facts were revealed that he would like to clarify.

After receiving the explanatory note, carefully read its contents. It must set out the essence of the offense and describe the conditions for its commission. By virtue of Part 5 of Art. 192 of the Labor Code of the Russian Federation in the future, this information will need to be taken into account when making a decision to dismiss a cashier. The employer will have to take into account the gravity of the offense and the conditions under which it was committed.

If the employee refuses to explain, then a report must be drawn up. It can be issued after 2 working days after a request for an explanation of the violation (Part 1 of Article 193 of the Labor Code of the Russian Federation). There is no need to wait any longer. Despite the lack of explanation, the employer, on the basis of Part 2 of Art. 193 of the Labor Code of the Russian Federation has the right to proceed to the next step - issuing an order to dismiss the cashier.

Issue a dismissal order

In order to formalize the dismissal of a cashier, you need to issue an order (Part 1 of Article 84.1 of the Labor Code of the Russian Federation). Previously, on the basis of Part 6 of Art. 193 of the Labor Code of the Russian Federation issued an additional order on the application disciplinary action. Now you don't need to do this.

Firstly, the application of a penalty is evidenced by an order of dismissal and, therefore, it is sufficient (letter of Rostrud dated 06/01/2011 No. 1493-6-1). Secondly, the use of two orders in the event of a dispute may mislead the court, which may decide that the employee was punished twice. Thus, in one case, the presence of two orders was one of the reasons why the court decided that the employee was dismissed with violations ( appellate ruling RF Armed Forces dated November 9, 2012 No. 60-APG12-7).

To draw up an order to terminate an employment contract, it is better to use form No. T-8 (approved by Resolution of the State Statistics Committee of Russia dated January 5, 2004 No. 1). It is important to remember that it must be issued no later than one month from the date the offense was discovered (Part 3 of Article 193 of the Labor Code of the Russian Federation). However, an employee’s vacation or illness increases this period for the period of absence of the culprit.

In the order, it is important to reflect as fully and accurately as possible the documents that formed the basis for the decision to dismiss: acts, explanatory notes, investigation reports and other documents. The line “base (document, number, date)” is intended for this purpose.

The order must be signed by the employee (Part 2 of Article 84.1 of the Labor Code of the Russian Federation). If this cannot be done, then it is enough to write on the order: “The employee refused to read the order against signature” or “It is impossible to bring it to the attention of the employee.” Next, the employee who made this entry puts the date and signs. Sometimes, if employers refuse to familiarize themselves with the order, they draw up a report. It describes the situation and records the names, surnames, and positions of those who were present. Drawing up such a document will not be a violation of the law, since there is no prohibiting norm. After drawing up the act, its details (date and number) are indicated on the order, which the dismissed employee refused to sign.

An entry about dismissal “under article” is entered into the work book

The procedure for dismissing a cashier is completed by filling out two documents: the employee and his personal card.

In the personal card, you need to get a signature from the employee in section. XI on the fourth page of form No. T-2, and then transfer the form to the archive for 75 years. This period is provided for in the List of standard management archival documents, generated in the process of activity government agencies, organs local government and organizations, indicating storage periods (approved by order of the Ministry of Culture of Russia dated August 25, 2010 No. 558).

An entry is made in the work book: “ Employment contract terminated due to the commission of guilty actions by an employee directly servicing monetary assets, giving grounds for loss of confidence in him by the employer, paragraph 7 of part one of Article 81 Labor Code Russian Federation. After this, the employee who is responsible for working with work books signs and stamps the employer. Please note that the HR department seal will not work in this case.

It is important not to forget to record the transfer to the employee in the book of recording the movement of work books and inserts in them work book. This rule is established in paragraph. 3 clause 41 of the Rules for maintaining and storing work books, producing work book forms and providing them to employers (approved by Decree of the Government of the Russian Federation of April 16, 2003 No. 225).

Since a record of dismissal due to loss of trust will discredit the employee in the eyes of the future employer, it is very likely that the employee will not show up to receive a work book. In this case, you need to send him a letter on the same day (last day of work) about the need to come for the book or give consent to send it by mail (Part 6 of Article 84.1 of the Labor Code of the Russian Federation). It is better to issue such a letter by registered mail with a list of attachments. Thus, in the event of claims from inspectors or the employee himself, the employer will be able to confirm that he has complied with the requirement of the law. After sending the letter, the employer will not be responsible for the delay in issuing the work book.

A. Petrov,
legal adviser legal department Inventive Retail Group