"Technology School of Economics and Entrepreneurship"
according to PM 03. Performing work by profession cashier
for 3rd year students
specialty 38.02.07 Banking.
Compiled by the teacher:
Udalova Tatyana Viktorovna
Tambov 2016
PRACTICAL WORK
General issues organization of cash work in credit institutions.
Target:
formation of practical skills and abilities;
to develop the mental activity of students in the classroom through the implementation of test tasks;
to promote the formation of independent work skills;
develop interest in the subject;
FULL NAME
Cash transactions- This
List the duties of a cashier:
cashier-operator is the face of the bank. This is a front office employee who communicates directly with customers, sells banking products solves customer problems. The operating room is the place in the bank where, through communication with operational employees, the foundation for long-term and fruitful cooperation between the client and the bank is laid. For a client, the first acquaintance with the bank begins with the operating room, but for a bank employee, this position often becomes a launching pad in a banking career.
In addition, the cashier-operator, as a bank employee, transfers or issues Money from the current account, analyzes monetary documents from the point of view of the legality of the operations performed, checks the authenticity of signatures upon receipt of funds and valuables, is responsible for the correct execution of checks, payment orders, announcements and other documents.
Any cashier-operator needs to know banking products, be proficient in software, know the documents of the regulator (the Bank of Russia) and internal instructions, be able to quickly adapt to changing requirements, be stress-resistant and independent. Regardless of the situation (an influx of customers, the end of the working day or a market collapse), the cashier-operator must remain calm, calm and focused. Statistics show that 80 - 90% of cashiers-operators of additional offices are women. According to experts, they quickly find a common language with clients, have remarkable patience and special flexibility in conversation, which is very important.
The salary of a cashier-operator in credit institutions starts from 18 thousand rubles. As a rule, the upper limit of wages does not exceed 30 thousand rubles. The position of cashier-operator is the first stage of a banking career: after a year or two of successful work, cashiers go on promotion, become sales managers, sales managers mortgage lending or branch office managers.
A typical working day of a cashier-operator can be "decomposed" into several blocks:
1) opening business day.
2) customer service.
3) closing of the trading day.
Choose the correct answer:
The checkout must be:
a) in a separate room;
b) in the accounting room;
c) in the premises of the accounting group.
Money at the cash desk should be issued and accepted from visitors:
a) at separate tables in the cash desk;
b) through a special window;
c) be laid out in special mailboxes.
The windows in the checkout area should be:
a) sealed
b) equipped with gratings; c) washed clean.
Doors in the checkout room should be:
a) equipped with special locks;
b) double: entrance, upholstered with sheet steel, and a metal grate; c) oak;
d) metal.
Cash must be kept:
a) in the cashier's desk locked with a key; b) in a safe;
c) in special boxes installed on racks.
The keys to the safe must be kept:
a) the chief accountant; b) at the cashier;
c) from the head of the enterprise in a package sealed by the cashier; d) financial manager.
The following must be concluded with the cashier:
a) contract of assignment; b) storage agreement;
c) an agreement on liability; d) a contract.
Opening of the trading day
1. The minimum balance of keeping cash at the cash desk is set to ensure timely issuance of cash to customers at the beginning of the working day.
The maximum cash balance on hand is set in order to minimize the amount of bank resources that do not generate income and reduce the level of cash risks associated with insufficient technical strength.
In addition to the minimum and maximum cash limits, cash limits can be set at the workplaces of cashiers. They are necessary to ensure the safety of cash at the workplaces of cash workers during the working day and also depend on the technical strength of the workplaces of cash workers.
It should be noted that the responsibility for compliance with the limits of the minimum and maximum balances in cash is officials responsible for ensuring the safety of bank valuables in the vault, for compliance with the limits of the cash balance at the workplace - cash workers, at whose workplaces these limits are set. Practice shows that it is violated mainly maximum limit.
Limit -
Determine if the statement is true (if not, what is the error):
1. Recalculation of the client's cash when closing a deposit/account is carried out without visual control by the client (the client cannot see the result of the recount).
Upon presentation by the client of an identity document, cashier-operator must verify the identity of the client by verifying the authenticity of this document using an ultraviolet radiation device.
The head of the cash register, together with the supervisory officer, does not check the actual availability of valuables with the accounting books, but simply put the bags and packs in the safes of the vault, subsequently sealing the vault.
The procedure for conducting an inventory of funds at the cash desk and on bank accounts is established Guidelines property inventory and financial obligations, approved by the Order of the Ministry of Finance of Russia dated June 13, 1995 No. 49, in addition, it is additionally regulated by the Procedure for maintaining cash transactions in Russian Federation, approved by the decision of the Board of Directors Central Bank of the Russian Federation dated September 22, 1993 No. 40 and reported by the Letter of the Bank of Russia dated October 4, 1993 No. 18.
The terms and procedure for conducting an inventory of cash and cash held in settlement and other accounts in banks are established by the head of the organization and are fixed in the order on accounting policy.
The cashier is responsible for the safety of all funds and documents available at the cash desk of the organization.
Recall that the heads of enterprises, when hiring and appointing to positions related to the conduct of cash transactions, the maintenance of fire alarms, the protection and transportation of funds, or the periodic involvement of persons in the above works, are recommended to contact the internal affairs bodies and medical institutions to obtain information about these persons, bearing in mind that the following persons are not allowed to conduct cash transactions, maintain fire and security alarm systems, protect and transport funds:
- previously involved in criminal liability for intentional crimes, the conviction of which has not been canceled or not removed in in due course;
- suffering from chronic mental illness;
- systematically violating public order;
- abusing alcohol or using drugs without a doctor's prescription.
An agreement on full liability must be concluded with the cashier. The cashier's room must be equipped with the necessary means to ensure the safety of funds (technical reinforcement and security and fire alarms), where duplicate keys from the safes are stored. The keys must be kept in sealed packages with the head of the organization.
An inventory of cash is carried out on the basis of an order (instruction) of the head of the organization by a commission consisting of a representative of the administration, chief accountant, cashier (as a financially responsible person).
Also, the composition of the inventory commission may include representatives of the service internal audit and independent audit organizations.
If at least one member of the commission is absent during the inventory, the check can be considered invalid.
The results of inspections and the correctness of the inventory are drawn up by an act and recorded in the ledger. control checks the correctness of the inventory.
When conducting an inventory of the cash register, the main documents that need to be checked are: cash book, cashier's reports, incoming cash orders, outgoing cash orders, journal (book) of registration of incoming cash orders, journal (book) of registration of outgoing cash orders, journal (book) of registration powers of attorney, journal (book) for registering deposited amounts, journal (book) for registering payrolls, supporting documents for cash documents.
Before starting the inventory of the availability of cash and other valuables at the cash desk, the cashier draws up the last cash report.
The cashier must give a receipt that, before the start of the check, all receipts and expenditure documents confirming the movement of funds and documents, submitted to the accounting department or transferred to the commission, and all cash, received by the cashier, is capitalized, and the retired is written off as an expense. The cashier's report is checked in compliance with the correctness of determining the balance of funds in the cash register at the time of the inventory. The balance is checked against the entries in the cash book and in the warrant journal.
When checking the cash book, it is necessary to check compliance with the following requirements:
- the correctness of calculating the totals of the pages of the book and transferring the amounts of cash balances from one page to another;
- the cash book must be laced, numbered and sealed with a wax or mastic seal.
When checking the completeness and timeliness of posting funds received from settlement accounts in banks, it is necessary to compare the amounts reflected in the statement on the debit of account 50 "Cashier" with the data of the journal-order on the credit of account 51 "Settlement account". These amounts must match. It is also necessary to compare the correspondence of entries in the General Ledger on account 50 "Cashier" and in turnover sheet(magazine-order No. 1). In cases of discrepancies, they are compared according to cash receipts, bank statements, cashier's reports, check stubs, and, if necessary, they are checked directly at the bank.
The expenditure of funds from the cash desk is checked according to the documents attached to the cash reports. At the same time, attention should be paid to the clear execution of documents: are there receipts of the recipients, are there any traces of erasures and corrections on them.
When inventorying the cash register, you must also check:
– is there a limit on the balance of cash on hand;
- whether there are facts of discrepancy between the date in the expenditure cash warrants and the date of the actual issuance of funds;
- correctness of correspondence of accounts according to cash documents;
– timeliness of depositing unpaid amounts wages.
The calculation of the actual presence of banknotes and other valuables in the cash register is carried out on the basis of cash, securities and monetary documents.
The cashier counts cash and other valuables in the presence of members of the inventory commission.
Money is counted for each banknote separately. If there is a significant amount of money, it is necessary to draw up an inventory that indicates the denomination of banknotes, their number and amount. The inventory is signed by all members of the inventory commission.
By comparing the actual and accounting balances, the result of the inventory is revealed: surplus or shortage.
The results of the inventory of cash and documents at the cash desk are documented by the act of inventory of cash in the form No. INV-15, approved by the Decree of the State Statistics Committee of Russia dated 18.08.98. No. 88, it contains the explanations of the cashier about the identified violations and the resolution of the head on the further decision based on the results of the inventory. The act of inventory of the cash desk is drawn up in two copies (if the cashier is changed - in three copies), signed by the inventory commission and the materially responsible person and brought to the attention of the head of the organization. One copy of the act is transferred to the accounting department of the organization, and the second remains with the materially responsible person.
To reflect the results of the inventory of actual availability valuable papers and forms of documents of strict accountability and identifying their quantitative discrepancy with the accounting data is compiled inventory list securities and forms of documents of strict accountability according to the form No. INV-16.
Surplus funds identified during the inventory at the cash desk are subject to capitalization and are accepted for accounting as part of non-operating income. In accounting, surplus cash and documents are accounted for by the following posting:
Debit 50 “Cashier” of the sub-account “Cashier of the organization” or “Money documents”
Credit 91 "Other income and expenses" sub-account "Other income".
If surplus forms of strict reporting documents are identified, they are reflected in the debit of account 006 “Forms of strict reporting” in a nominal value.
For the amount of the shortage of funds and documents identified during the inventory, an entry is made in the accounting:
Debit 94 "Shortages and losses from damage to valuables"
Credit 50 "Cashier of the organization" or "Money documents".
If there is a shortage of forms of strict reporting documents, they are reflected in the credit of account 006 "Forms of strict reporting" in a nominal value.
If the shortage of funds and documents is due to the fault of the materially responsible person, then its amount is debited by the following entry:
Debit 73 "Settlements with personnel for other operations" sub-account "Calculations for compensation for material damage"
Loan 94 "Shortages and losses from damage to valuables."
Reimbursement of the amount of shortage is possible from the salary of the financially responsible person, which is reflected in the following entry:
Debit 70 “Settlements with staff for wages”
Credit of account 73 sub-account "Calculations for compensation of material damage".
If the shortage is reimbursed to the cash desk of the organization, then the accounting entry is reflected:
Debit 50 "Cashier of the organization"
Credit 73 sub-account "Calculations for compensation for material damage."
In the absence of a guilty person, the amount of shortage of funds is debited by correspondence of accounts:
Debit91 "Other expenses"
Credit account 94
When making settlements with the population, organizations use cash registers installed in operating cash desks. In this case, a special procedure for conducting an inventory is established.
The inventory commission, in the presence of a cashier - teller, takes the readings of counters of the control cash registers at the time of verification. These readings, reflecting the amount of revenue, are compared with the cash tape data. By comparing the meter readings at the beginning of the day and at the time of the check, the daily proceeds from the sale are determined, corresponding to the amount of money that should be in operating cash desk organizations. At the time of the inventory, the cashier-operator draws up the last report, in which he indicates the meter readings cash register at the beginning and end of the working day, as well as the amount of revenue received per day. The amounts reflected in the book of the cashier-operator, in the cash tape and on the counters of cash registers must be identical and characterize the accounting balances of funds held in the operating cash desk of the organization.
Inventory of funds on settlement accounts in banks is carried out in without fail when compiling annual accounts. An organization may have one or more current accounts with different credit institutions. The foreign currency account holds funds in foreign currencies. The organization has the right to have foreign currency accounts within the country and abroad.
Before starting the inventory, it is established: which accounts and in which credit institutions the organization has. All existing contracts are reviewed banking service. Account 51 “Settlement accounts” is intended to record information on the availability and movement of funds. On this account, funds are valued only in the currency of the Russian Federation (in rubles). Accounting for cash flow in foreign currency carried out on account 52 "Currency accounts". When checking funds on a foreign currency account, the correctness of the conversion of the balance in foreign currency into rubles is established on the basis of the official ruble exchange rate, established by the Bank Russia. Recalculation procedure currency values in rubles is determined by the Regulation on accounting"Accounting for assets and liabilities, the value of which is expressed in foreign currency" (PBU 3/2000), approved by the Order of the Ministry of Finance of Russia dated January 10, 2000 No. 2n.
An inventory of funds held in banks is carried out by reconciling the balances of the amounts according to the accounting department of the organization with the data of bank statements.
Accounting for funds in transit is kept on account 57 "Transfers in transit". Checking the funds on this account is carried out by establishing documentary justification for the amounts reflected on it. For each document, the timeliness of the transfer to the bank account is checked. If necessary, written requests can be made to the bank, post office about the reason for the delay in enrollment or transfer.
The company has hired a cashier. Is it necessary to reflect the provisions on full liability in his employment contract? And can an employee refuse to conclude an agreement on full liability? Let's talk about this in more detail.
The contract is obligatory
In paragraph 32 of the Procedure for conducting cash transactions, it is noted that after the appointment of a cashier, the head of the organization is obliged, against receipt, to familiarize him with this Procedure. After that, an agreement on full liability is concluded with the employee.
On the basis of clause 33 of the Procedure, the cashier is fully liable for the safety of all the values he has accepted and for the damage caused to the enterprise both as a result of intentional actions, and as a result of a negligent or dishonest attitude to his duties.
In addition, the position of the cashier is indicated in the list of positions and jobs replaced or performed by employees with whom the company can enter into agreements on full individual liability. The list was approved by the Decree of the Ministry of Labor of Russia dated December 31, 2002 No. 85.
Thus, the position of the cashier implies the conclusion of the specified agreement with him without fail. Performing maintenance duties material assets is the main labor function of the cashier-operator. And this is stipulated when hiring him.
And therefore, since, in accordance with the current legislation, an agreement on full liability can be concluded with an employee (and the employee knew about it), the refusal to conclude such an agreement should be considered as a failure to fulfill labor duties with all the ensuing consequences. This is stated in paragraph 36 of the Resolution of the Plenum of the RF Armed Forces dated March 17, 2004 No. 2.
What should be included in an employment contract
Mandatory conditions that must be contained in an employment contract are established by Article 57 of the Labor Code of the Russian Federation. There is a paragraph - "other conditions in cases provided for by labor legislation and other regulatory legal acts containing labor law norms."
The liability of an employee is one of the norms of labor law, which is regulated by Chapter 39 of the Labor Code of the Russian Federation. Therefore, in the contract concluded with the cashier, provisions on his full liability should be fixed.
However, it is not necessary to establish all the provisions on liability directly in the contract with the cashier-operator. So, it is possible to fix the obligations of the parties to conclude an agreement on full liability, which in turn will integral part labor contract. A standard form of an agreement on full individual liability is given in Appendix No. 2 to Resolution No. 85.
In conclusion, we note: if the previous employment contract does not contain any mandatory (according to the new rules) conditions, then there are no reasons for its termination or invalidation. It can simply be added to.
Moreover, the missing conditions are determined by the appendix to the employment contract or by a separate agreement of the parties, concluded in writing. They will also be recognized as an integral part of the employment contract. The basis is Article 57 of the Labor Code of the Russian Federation.
Who can work as a cashier
Article 244 of the Labor Code of the Russian Federation provides for restrictions on concluding an agreement with an employee on full liability. So, for example, he must be at least 18 years old, he directly serves or uses money, commodity values or other property. Thus, since the conclusion of an agreement on full liability with the cashier is mandatory, we conclude: it is impossible to hire persons under the age of 18 for the position of cashier-operator.
Answer please. If there is a cash desk at the enterprise, is a cashier required? The deputy chief accountant does not refuse to keep a cash register. Is it obligatory in this case to draw up a combination or part-time job? Or just simply add these functions to the employment contract? Is a liability agreement required?
Answer
Answer to the question:
According to clause 4 of the INSTRUCTION of the Central Bank of the Russian Federation of March 11, 2014 No. 3210-U, it is allowed to conduct cash transactions as a cashier , and another employee, determined by the head legal entity, individual entrepreneur or other authorized person from among their employees, with the establishment of the relevant official rights and obligations to him, with which he must familiarize himself with signature.
Wherein, if staffing organization provided for the position of cashier, then it is possible for the deputy chief accountant to issue an internal combination or combination as a cashier. The choice of one or another option depends on what time the employee will perform additional work.
When combining professions, the employee is engaged in additional work during his usual working day (Article 60.2 of the Labor Code of the Russian Federation) for an additional fee (Article 151 of the Labor Code of the Russian Federation). To register a combination with an employee, an additional agreement is concluded to the employment contract and an order is issued in any form. For more on this, see item 1 of the Selection.
If the staffing of the enterprise does not provide for the position of a cashier, then in order to entrust the functions of a cashier to the deputy chief accountant, you need to sign an additional agreement to the employment contract and make changes to the employee's job description. This can only be done with the consent of the employee. For more on this, see item 2 of the Collection.
In addition, it is advisable to sign an agreement on full liability with an employee acting as a cashier, because. cashier is a financially responsible person. This means that he is obliged to compensate the employer for the damage caused through his fault in full. This follows from the list approved by the Decree of the Ministry of Labor of Russia of December 31, 2002 No. 85, and articles 242 and 244 of the Labor Code of the Russian Federation.
Details in the materials of the System Personnel:
1. Answer:How to apply for a combination of professions (positions)
Conditions for matching
Under what conditions can an employee combine professions (positions) in an organization
When combining professions, the employee is engaged in additional work during his normal working day. At the same time, additional work is paid and is possible only with the written consent of the employee. Such rules are established in Article 60.2 of the Labor Code of the Russian Federation.
The expansion of service areas and an increase in the volume of work performed is understood as the performance, along with one's main job, stipulated by an employment contract, of an additional amount of work in the same profession or position ().
At the same time, issue an order to the employee for additional work for additional payment by signing an additional agreement to the employment contract by the employee and the employer, which will determine both the content and volume, and the term of future work, as well as additional payment for its implementation (Article , Labor Code of the Russian Federation).
On the basis of an additional agreement to the employment contract, issue an order (in any form) to entrust the employee with the relevant work and establish additional pay. Send a copy of the order to the accounting department for the calculation and payment of additional payments to the employee.
It should also be remembered that information on combining professions, expanding service areas, increasing the volume of work, performing the duties of a temporarily absent employee without exemption from work specified in the employment contract is not included in work book employee and his personal card (, p., Rules, approved, Instructions, approved).
A question from practice: is it necessary to draw up an additional agreement to the employment contract each time, or is it enough to conclude it once if the employee periodically increases the amount of work
An additional agreement must be drawn up for each case of an increase in the scope of work.
An increase in the volume of work performed is understood as the performance, along with one's main job, stipulated by an employment contract, of an additional amount of work in the same profession or position (). At the same time, an increase in the volume of work should be distinguished from the temporary performance of duties in a different position (profession, specialty), when the employee’s labor function partially (or completely) changes. It is impossible to recognize such work as an increase in the volume of work. With a temporary increase in the volume of work, the employee, due to the intensity of labor, increases the volume of output (services provided, work performed, etc.), and the intensive work itself is temporary.
In this regard, in order to formalize the increase in the volume of work, it is necessary to conclude an additional agreement to the employment contract. Such an agreement determines not only the content, volume, amount of additional payment for the established increase, but also the term of future work (Article , Labor Code of the Russian Federation). Therefore, it is necessary to draw up an additional agreement to the employment contract every time it becomes necessary to increase the amount of work for the employee.
Question from practice: for what maximum period can a combination be established
Labor Code The Russian Federation does not set the maximum duration of the combination period (). Therefore, the parties have the right to establish a combination for any period determined by them independently.
If the combination is established for an employee with a fixed-term employment contract, then in order to avoid a disputable situation and recognize the contract indefinite term combination should not exceed the term of the employment contract itself, and it is better to immediately fix it in the combination agreement. Otherwise, the employer will have to track the deadline additionally in order to warn the employee about the termination of the combination no later than three days before the end of the fixed-term employment contract ().
A question from practice: is the expansion of duties within the position held by the employee a change in the labor function
The answer to this question depends on whether the new responsibilities are included in the scope of the previously assigned ones. functional duties employee or not.
Labor function - work by position in accordance with the staffing table, profession, specialty indicating qualifications or a specific type of work assigned to the employee (). The labor function is determined either by or employee (). The legislation does not establish the degree of specification of duties and reflection of the labor function of employees. This issue is up to the employer to decide.
Therefore, if, when expanding the duties of an employee, new (extended) duties fit into the functionality that is enshrined in the employment contract (instructions), then there is no change in the labor function. If the new duties go beyond the established ones, and amendments to the employment contract (instruction) are required, then the expansion will be a change in the labor function, even if these duties increase within the same position (profession).
If the expansion of duties leads to a change in the labor function, then the employer must obtain the written consent of the employee to perform additional work, revise the official salary or establish an additional payment.
Such conclusions follow from the totality of the provisions of the articles, the Labor Code of the Russian Federation and is confirmed judicial practice(see, for example,).
Restriction on positions when combining
Can an employee combine positions of the same name
An employee cannot combine positions (professions) of the same name. Combining means additional work in another profession or position. This combination of professions (positions) differs from the temporary performance of the duties of an absent employee. In the temporary performance of duties, an employee can perform duties both in the same name and in different positions (professions). This follows from the provisions of Article 60.2 of the Labor Code of the Russian Federation.
In addition, restrictions on the combination of positions are provided for the head of the organization. Namely:
- the head should not be a member of the bodies exercising the functions of control and supervision in this organization. That is, he cannot combine the duties of an auditor, auditor, etc.;
- the head cannot combine the position of chief accountant. This restriction does not apply to small and medium-sized businesses, provided that they do not belong to credit. The head of a credit institution is prohibited from combining the position of chief accountant in all cases.
This procedure is provided for in Article 276 of the Labor Code of the Russian Federation, as well as the Law of December 6, 2011 No. 402-FZ.
Question from practice: can an employee combine more than two positions in the same organization
Yes maybe.
There are no restrictions in labor legislation on the number of positions that the same employee can hold (). Therefore, employees have the right to combine more than two positions in the same organization.
The exception is when it works. For example, the head of an organization cannot combine the position of chief accountant in a credit institution (,).
Question from practice: is it possible for a part-time worker to set work in combination mode
At the same time, it should be remembered that the part-time worker will perform work in the combination mode within the time period determined by his employment contract. And the work time of a part-time worker can be no more than four hours a day and no more than half of the monthly norm of working time for one month (of another accounting period) ().
Making a combination for a beginner
How to establish a combination of professions (positions) for a new employee
There is no need to draw up a separate employment contract for combining with an employee.
If a combination is established for a new employee when applying for a job, then in the employment contract with him reflect both the conditions for performing the main job and the conditions for performing the combination work. On the basis of the contract and indicate in it the combination of professions (positions).
Question from practice: how to reflect the condition of combining professions in the order for employment in the form T-1
In the line “Conditions for employment, nature of work” of the order, indicate: “On the terms of combining with the position (name of position)”. The form of the order for employment is approved.
Making a combination for an already working employee
How to establish a combination of professions (positions) for an already working employee
If the combination is established for an employee already working in the organization, be sure to obtain his consent to the combination (). The consent of the parties to the combination is issued in the form (). Specify in it:
- work (position) that the employee will perform additionally, its content and volume;
- the period during which the employee will perform additional work;
Such requirements for registration of combination are provided for in Article 60.2 of the Labor Code of the Russian Federation.
On the basis of the concluded additional agreement, issue an order on combining professions (positions). The standard form of such a document is not provided for by law, so draw up an order in.
Question from practice: is it necessary to enter information on the combination of professions (positions) in the employee's work book
In the work book, the employer enters information about the employee, his main job, transfers to another permanent job, dismissal, as well as information about awards (, Rules, approved, Instructions, approved).
At the same time, none of the documents regulating the procedure for filling out work books (, approved, approved), do not provide for making entries on the combination of positions (professions).
Thus, it is not necessary to make an entry about the combination of positions (professions) in the work book.
A question from practice: what position should an employee who works on a combination basis indicate when signing documents: main or combined
The combination of professions (positions) is drawn up for an employment contract. On the basis of an additional agreement, they publish. The employee does not have any other place of work, and a new position is not assigned to him. Therefore, on the documents signed by the employee, he should indicate his main position. At the same time, the order on combining professions (positions) will be a confirmation of his authority in the framework of the combined activity.
Such conclusions follow from the totality of the provisions of the articles of the Labor Code of the Russian Federation.
An example of a combination of positions
Accountant of the organization V.N. Zaitseva agreed to combine her position with the position of chief accountant. Based on the employment contract, the head of the organization issued a combination of positions.
Full liability agreement
Is it necessary to conclude an agreement on full liability if the position (profession) that the employee will combine involves the direct maintenance of inventory items
If the position (profession) that the employee will combine involves direct service or the use of money, goods, and other property of the employer, then additionally with the employee ().
Combination fee
How to pay for the work of an employee who combines professions (positions)
When combining professions (positions) for an employee in addition to his earnings.
Unmatching
How to unmatch
The employee has the right to prematurely refuse to perform additional work, and the employer has the right to cancel the order to perform it ahead of schedule. The employee must be notified of the early termination of work in the combination of professions (positions) mode no later than three working days in advance. If an employee wants to prematurely refuse to perform additional work, he must also notify the employer in writing of this three working days in advance. This procedure is provided for in Article 60.2 of the Labor Code of the Russian Federation.
A question from practice: is it necessary to issue a dismissal or transfer if you want to cancel the employee's combination
No, it doesn `t need.
In this case, there is no question of dismissal or transfer. When combining, a separate employment contract is not concluded and an entry in the employee's work book is not made (, Instructions approved). The combination is issued for a certain period by agreement of the parties with the issuance of the order of the head. After this period, the employee stops working in the combined profession (position) and continues to perform only the work that is provided for by the employment contract. Both the organization and the employee have the right to cancel the combination ahead of schedule by notifying the other party in writing no later than three working days in advance. This procedure is established by the Labor Code of the Russian Federation.
Ivan Shklovets,
Deputy Head Federal Service for work and employment
2. Answer:Is it possible to make changes to the job description
Yes, you can.
The need to make changes to the job description most often arises when adjusting the volume official duties employee. In turn, such an adjustment may be required, for example, when in an organization.
Legislatively, the procedure for amending the job description is not regulated. Therefore, the organization has the right to independently determine such an order and fix it in a local document. However, when making changes, consider the following:
- the method of registration of the job description, which needs to be amended (in practice, the job description can be drawn up as an annex to the employment contract or as an independent document);
- the nature of the changes made to the instruction (the changes made may or may not affect).
If the job description is an annex to the employment contract, it is advisable to make changes by preparing for the employment contract with the employee. The specified procedure should be applied regardless of the nature of the changes made to the job description. For more information on how to draw up and agree with an employee an additional agreement to an employment contract, see.
If the job description is issued in the form of a separate document and the amendments made do not concern mandatory conditions employment contract, it is advisable to make changes by preparing:
- job description in new edition;
- or (a document that contains a list of amendments to the current edition job description).
The job description in the new edition (changes to the job description), approve the head of the organization and.
If the job description is issued in the form of a separate document and the amendments made relate to the mandatory terms of the employment contract, then the organization is obliged to obtain the consent of the employee to continue labor relations in new conditions. After that, changes are made to the employee's job description. To do this, in addition to changes in the instruction itself (by preparing a job description in a new edition or amendments to it), it is necessary to draw up an employment contract with an employee.
If the employee agrees to the changes, approve the new version of the job description (changes to the job description) by the head of the organization and general order.
This procedure for amending the job description follows from.
Additionally, one should take into account the fact that if the reason for amending the job description is a change in the organizational or technological working conditions in the organization, then about the upcoming changes in the employee. Namely: no later than two months before the introduction of the changes necessary for the employer. This is stated in Article 74 of the Labor Code of the Russian Federation. The specified procedure should be followed regardless of how the job description to which changes are required is drawn up (as an independent document or an annex to an employment contract).
An example of making changes to the job description, which is an independent document. The need to make changes is associated with a change in organizational working conditions
CJSC Alfa is located in Moscow. At the same time, it has separate subdivision located in Irkutsk. The job description of the chief accountant provides that Chief Accountant parent organization A.S. Glebova twice a year is sent on a business trip to a separate unit for financial analysis and preparation for the delivery of accounting and tax reporting.
On October 9, 2007, a decision was made to close a separate division of the organization. The next day, Glebova was given a notice that her job description would be amended due to the upcoming closure of the separate subdivision. Glebova expressed her prior consent to the changes by an appropriate entry on the notice.
On December 20, 2007, a separate division of the organization was closed. The personnel department prepared:
There is not a single mention of the job description in the Labor Code. But personnel officers need this optional document. In the magazine "Personnel Business" you will find an up-to-date job description for a personnel officer, taking into account the requirements of the professional standard.
Check your PVR for relevance. Due to changes in 2019, the provisions of your document may violate the law. If the GIT finds outdated wording, it will fine. What rules to remove from the PVTR, and what to add - read in the magazine "Personnel Business".
In the magazine "Personnel Business" you will find an up-to-date plan on how to create a safe vacation schedule for 2020. The article contains all the innovations in laws and practice that must now be taken into account. For you - turnkey solutions situations that four out of five companies face when preparing a schedule.
Get ready, the Ministry of Labor is changing the Labor Code again. There are six amendments in total. Find out how the amendments will affect your work and what to do now so that the changes are not taken by surprise, you will learn from the article.
The procedure for issuing and transferring cash to collectors is established by the Regulations on the procedure for conducting cash transactions and the rules for storing, transporting and collecting banknotes and coins of the Bank of Russia in credit institutions on the territory of the Russian Federation (approved by the Central Bank of the Russian Federation on April 24, 2008 N 318-P).
First, we present samples of seal impressions to the collection department of the bank, which will be used to seal collection bags.
Samples are certified by the head of the credit institution or his deputy. The first copy of the certified sample is transmitted trade organization for presenting to collector employees when they receive bags of cash, the second is issued to employees of a credit institution that accepts bags of cash from collectors.
Each bag is marked with a serial number. The Bank maintains a free-form list of organizations handing over bags of cash, indicating in it the names of organizations, the number and numbers of bags assigned to each organization.
In addition to the preparation of seals and bags, on a monthly basis for each organization for the collection of cash, a security card is issued with the assignment of the number indicated in the list.
The cashier of the organization must issue a statement, invoice and receipt for each bag of cash handed over to the bank, having the same document form code according to OKUD 0402300.
The collector presents to the cashier an identity document, a power of attorney to receive valuables, a security card and an empty bag.
The cashier of the organization, in turn, presents a sample of seal impressions, a bag with valuables and a completed shipping list (Appendix 8 to the above Regulation).
The collector, in the presence of the cashier of the organization, checks the integrity of the bag, the presence of whole and clear prints of the seals, their compliance with the existing sample, the correctness of filling out the documents and passes the cashier of the organization an empty bag and a security card for filling.
Then the collector checks the compliance of the amounts of cash indicated in the security card, the invoice and the receipt for the bag (Appendix 9 to the Regulation), the number of the bag indicated in the security card, the invoice and the receipt for the bag, the number of the received bag with cash, and then signs the receipt to the bag, affix an imprint of the stamp, the date of receipt of the bag with cash and return the receipt to the cashier of the organization.
The empty bag brought by the collector remains in the organization.
It will be used to prepare the cash for change the next day, and the money bag will be picked up by the collector.
In case of violation of the integrity of the bag or incorrect design accompanying documents, the acceptance of valuables is terminated.
Corrections when filling out the turnout card are not allowed. An incorrectly made entry is crossed out, a new entry is made in the free field of the card, certified by the signature of the cashier of the organization. The collector is not allowed to make entries in the security card.
In case of refusal to hand over cash, the cashier of the organization makes an entry in the "Refusal" security card and certifies it with his signature.
If the organization takes the money to the bank on its own, then the statement is put into the bag with cash, and the invoice for the bag and the receipt for the bag are presented to the bank along with the bag.
The cashier must seal the bag in such a way that it would be impossible to open it without visible traces of a violation of the integrity of the bag and the seal.
Delivered to credit organization during the business day, cash and other valuables are handed over to an authorized employee of the bank, who accepts and formalizes them.
The bank employee checks the correspondence of the entries in the invoice to the bag and the receipt to the bag, if the bag with cash is accepted from the organization, and draws up a journal (OKUD code 0402301).
If there is a discrepancy between the entries in the invoice and the receipt for the bag, the bag with cash, as well as the documents for it (invoice and receipt) are returned to the organization.
It is not allowed to make corrections to the shipping list for the bag.
Thus, at the end of the work shift cashier-operator
- removes the Z-report of the cash register in the presence of the senior cashier
- enters data on revenue in the register of the cashier-operator (form N KM-4)
- draws up a certificate-report of the cashier-operator (form N KM-6)
- gives money to the senior cashier (head) along with a certificate report
Senior cashier
- accepts money according to an incoming cash order signed in the accounting department and registered in the register of incoming and outgoing cash documents
- makes an entry in cash book(Form N KO-4);
- upon arrival of the collector, transfers to him a bag of cash, an invoice to the bag and a shipping list, fills in the security card of the collector;
- receives from the collector a signed bill of lading
- signs an expense cash order for the handed over proceeds in the accounting department and makes an expense entry in the cash book (form N KO-4)
- at the end of the day, sends the cashier's report to the accounting department with cash orders and accompanying documents.
As for the liability of cashiers, an employment contract and an agreement on liability must be concluded with the cashier.
Article 244 of the Labor Code of the Russian Federation determines that written agreements on full liability, i.e. on compensation to the employer of the damage caused in full for the shortage of property entrusted to employees, may be concluded with employees who have reached the age of eighteen years and directly serve or use monetary, commodity values or other property.
In the List of positions and works replaced or performed by employees with whom the employer can conclude written agreements on full individual liability (approved by the Decree of the Ministry of Labor of Russia of December 31, 2002 N 85), cashiers, controllers, cashier-controllers (including senior ), as well as other employees performing the duties of cashiers (controllers).
So, an agreement on full liability must be concluded with the cashier.
If an agreement on full liability for some reason has not been concluded, the employee is liable only in the amount average monthly earnings(Article 241 of the Labor Code of the Russian Federation).
Article 247 of the Labor Code of the Russian Federation determines that before making a decision on compensation for damage by specific employees, the employer is obliged to conduct an audit to determine the amount of damage caused and the reasons for its occurrence.
To conduct such an inspection, the employer has the right to create a commission with the participation of relevant specialists. Requesting a written explanation from the employee to establish the cause of the damage is mandatory.
The material presented in this article is provided for informational purposes only and may not be applicable in a particular situation, and should not be taken as a guarantee of future results. For specific questions, we recommend contacting our specialists.
We draw attention to the need to take into account changes in legislation that have occurred since the date of preparation of the material.
