Company orders and founder's decisions: 9 ready-made samples (bonus, hiring, leave, accounting policy, inventory count, dividends)

In a company, money moves only on the basis of documents. A bonus for an employee, annual leave, an inventory count or a dividend for the founder: an accountant knows that behind every journal entry there is an order or a decision. Below, using the fictional company «Namunaobod Savdo» as an example, 9 such documents are given in full: 6 director's orders and 3 decisions of the sole founder. Each comes with a short comment and, where there are journal entries, their basis in NAS No. 21.

Order versus founder's decision: what is the difference?

An order is an internal administrative document of the head (director) of an organisation. It deals with day-to-day matters concerning employees, working procedures, accounting and control, and usually has an introductory part ending with the words «I hereby order». A founder's decision is a document of the company's owner. Appointing the director, distributing net profit and changing the charter capital fall within the competence of the owners rather than the head; which matters fall within whose competence is determined by the company's charter. If there is one founder, he or she makes and signs the decision alone; if there are several, a general meeting is usually held and minutes are drawn up.

Structure of the document

Both documents follow the same order. Keeping to it makes the document easier to read and easier to find in the archive later:

1. Heading: the organisation's full name, type of document (ORDER or DECISION), date, number and place.
2. Subject: one line in the form «On ...».
3. Introductory part: the purpose and the documents in accordance with which it is issued.
4. Operative part: numbered points; each states precisely who does what and by when.
5. «Grounds:» line: application, recommendation, schedule or other document.
6. Signature: position, space for the signature, surname and initials.
7. Acknowledgement lines: signatures and dates of the employees the order concerns.

The samples deliberately do not cite articles of laws or numbers of decrees: these change, and a reference to an outdated article weakens the document. Instead, a general reference is used: «in accordance with current legislation, the internal labour regulations and the collective agreement (if any)». Specific items are cited only for the national accounting standards (NAS), whose official text has been checked.

Samples

1. Order: holiday bonus for employees

The most frequently requested order. Its main job is to state precisely who is paid, how much, from which funds and by what date. Then the accountant can calculate without further questions, and an auditor immediately finds the basis for the journal entry.

NAMUNAOBOD SAVDO LIMITED LIABILITY COMPANY (sample)

ORDER № 47

24 December 2026 · Tashkent

On awarding bonuses to employees on the occasion of the New Year holiday

In order to reward the conscientious work of the company's employees in 2026, on the occasion of the New Year holiday, in accordance with current legislation, the internal labour regulations, the collective agreement (if any) and the company's regulation on employee bonuses, I hereby order:

1. Employees working at the company under an employment contract as of 24 December 2026 shall each be awarded a one-time bonus of 1 500 000 (one million five hundred thousand) soums.
2. Employees hired after 1 December 2026 shall be paid a bonus of 750 000 (seven hundred and fifty thousand) soums.
3. The payment of the bonus to employees with a disciplinary sanction in effect shall be decided separately on the basis of the head of department's recommendation, in accordance with the regulation on bonuses.
4. The bonus shall be paid from the funds provided for in the company's 2026 expense budget.
5. The accounting department (chief accountant D.R. Yoldosheva) shall calculate the bonus and ensure that it is paid to employees by 29 December 2026, withholding the taxes established by law.
6. Heads of departments and accounting staff shall be acquainted with this order.
7. I reserve control over the execution of this order.

Grounds: Recommendation of Deputy Director F.Sh. Islomov dated 20 December 2026; the company's regulation on employee bonuses.

Director ______ S.A. Olimjonov

I have read this order:

• Chief accountant ______ D.R. Yoldosheva «___» __________
• Deputy director ______ F.Sh. Islomov «___» __________

How is it recorded in the accounts?

In the NAS No. 21 table, the transaction «One-time bonus accrued to employees» is given exactly as Dr 9430 «Other operating expenses» Cr 6710. Calculation example (fictional): 10 employees × 1 500 000 = 15 000 000 soums, plus 2 employees hired in December × 750 000 = 1 500 000 soums, 16 500 000 soums in total. Calculate the personal income tax withheld and the employer's social tax using the current version of the Tax Code; if the bonus is paid to a bank card, a bank account is used instead of the cash desk.

2. Order: hiring an employee

A hiring order is issued on the basis of the employment contract and does not repeat it: it briefly states the position, department, start date and salary. The employee signs to confirm having read the order.

NAMUNAOBOD SAVDO LIMITED LIABILITY COMPANY (sample)

ORDER № 38

16 November 2026 · Tashkent

On hiring O.R. Qodirov

In order to fill a vacant position in the company's staffing table, in accordance with current labour legislation and the internal labour regulations, I hereby order:

1. Otabek Rustamovich Qodirov shall be hired from 17 November 2026 to the sales department as a sales manager, as his main place of work, for an indefinite term.
2. He shall be paid a monthly salary of 6 500 000 (six million five hundred thousand) soums in accordance with the staffing table.
3. Working hours in accordance with the internal labour regulations: ______.
4. Probation period: ______ (within the limits agreed in the employment contract and permitted by law; if no probation is set, write «without probation»).
5. HR inspector N.B. Sobirova shall have the employee sign to confirm acquaintance with the internal labour regulations, the job description and occupational safety requirements, and shall register information on his employment in the established manner.
6. The accounting department shall add the employee to the payroll sheet.
7. I reserve control over the execution of this order.

Grounds: Application of O.R. Qodirov dated 14 November 2026; employment contract No. 27 dated 16 November 2026; recommendation of the head of the sales department.

Director ______ S.A. Olimjonov

I have read this order:

• Sales manager ______ O.R. Qodirov «___» __________

3. Order: granting annual leave

Three things matter in a leave order: for which working year, from which date and for how many days. The length of leave is taken from the legislation, the employment contract and the leave schedule, so it has been left blank in the sample. If a financially responsible employee goes on leave, it is convenient to state in the same order to whom and how their duties are handed over.

NAMUNAOBOD SAVDO LIMITED LIABILITY COMPANY (sample)

ORDER № 49

28 December 2026 · Tashkent

On granting annual leave to G.A. Ergasheva

On the basis of the leave schedule and the employee's application, in accordance with current labour legislation, the internal labour regulations and the collective agreement (if any), I hereby order:

1. Cashier Gulnora Akramovna Ergasheva shall be granted annual basic leave for the working year from 1 August 2026 to 31 July 2027 for ______ calendar days starting from 11 January 2027.
2. Date of return to work after leave: ______.
3. For the period of leave, the cashier's duties shall be assigned to accountant A.O. Toshpulatov with his consent; the cash balance and documents shall be handed over under a transfer certificate.
4. The accounting department shall calculate the holiday pay in the manner established by current legislation and pay it before the leave begins.
5. I reserve control over the execution of this order.

Grounds: Leave schedule for 2027; application of G.A. Ergasheva dated 26 December 2026.

Director ______ S.A. Olimjonov

I have read this order:

• Cashier ______ G.A. Ergasheva «___» __________
• Accountant ______ A.O. Toshpulatov «___» __________

How is it recorded in the accounts?

Account 6710 summarises amounts owed to employees for all types of pay (NAS No. 21, item 286), and holiday pay is accrued there too. Under item 288, holiday pay is included in the payroll in the amount relating to the leave days of the current month; if part of the leave falls in the next month, the amount paid for those days is recorded in the current month as an advance: Dr 4290 «Other advances issued to employees» Cr 5010.

4. Order: approving the accounting policy

The accounting policy is formalised by the head's organisational and administrative documents (order, instruction, etc.) (NAS No. 1, item 51). The chosen methods apply from 1 January of the year following the year in which the order is issued; organisations set up during the year are an exception. A new organisation formalises its accounting policy before its first financial statements are published, but no later than 90 days from the date of state registration (same item).

NAMUNAOBOD SAVDO LIMITED LIABILITY COMPANY (sample)

ORDER № 45

20 December 2026 · Tashkent

On approving the accounting policy for 2027

In order to apply uniform methods of bookkeeping and preparing financial statements and to ensure that indicators for different years are comparable, in accordance with the Law «On Accounting», NAS No. 1 «Presentation of Financial Statements and Accounting Policy» and other national accounting standards, I hereby order:

1. The accounting policy of Namunaobod Savdo LLC for 2027 shall be approved as set out in the appendix.
2. The methods established by the accounting policy shall be applied from 1 January 2027 in all divisions of the company.
3. The accounting policy shall not be changed during the calendar year; changes may be made only in the cases listed in item 52 of NAS No. 1, with justification and by a separate order.
4. Chief accountant D.R. Yoldosheva shall communicate the accounting policy to accounting staff and heads of divisions and prepare the working chart of accounts, the document flow schedule and the forms of accounting registers in accordance with the appendix.
5. The accounting policy approved for 2026 shall be deemed to have lost force from 1 January 2027.
6. Control over the execution of this order shall be assigned to chief accountant D.R. Yoldosheva.

Grounds: NAS No. 1, items 47–52; proposal of the chief accountant dated 15 December 2026.

Director ______ S.A. Olimjonov

I have read this order:

• Chief accountant ______ D.R. Yoldosheva «___» __________

Appendix. Model contents of the accounting policy (table of contents)

I. Bookkeeping methods (based on item 7 of NAS No. 1)

• methods of grouping accounting objects and methods of measuring business transactions;
• methods of recovering the cost of assets;
• methods of organising document flow;
• methods of organising inventory counts;
• methods of applying the accounts (working chart of accounts);
• the system of accounting registers;
• methods of processing information;
• other relevant methods, techniques and approaches.

II. Measurement bases (NAS No. 1, item 125)

• historical (initial) cost;
• current value;
• realisable value;
• discounted value;
• carrying amount.

III. Matters disclosed in the notes to the financial statements (NAS No. 1, item 126; the list is not limited to these)

• recognition of profit;
• principles of consolidation;
• combination of business activities;
• joint activities;
• recognition of tangible and intangible assets and depreciation (amortisation) charged on them;
• capitalisation of the cost of borrowed funds and other expenses;
• capital investments;
• investment property;
• financial instruments and investments;
• leases;
• research and development expenses;
• inventories;
• taxes, including deferred taxes;
• provisions;
• staff maintenance;
• translation of foreign currency;
• determining the method of allocating business activities, geographical segments and expenses between segments;
• accounting for inflation;
• government assistance.

5. Order: carrying out an inventory count

An inventory count is mandatory before the annual financial statements are prepared, except for property counted after 1 October of the reporting year (NAS No. 19, item 5). The order sets the start and end dates of the work (item 11), and the composition of the commission is approved in the form given in Appendix 1 to NAS No. 19 (item 8). The sample below moves the fields of that form (commission, objects, dates, reason, deadline for handing in the materials) into the text of the order.

NAMUNAOBOD SAVDO LIMITED LIABILITY COMPANY (sample)

ORDER № 41

1 December 2026 · Tashkent

On carrying out an inventory count before preparing the annual financial statements

In order to establish the actual existence of property, compare it with the accounting records and check that liabilities are correctly recorded before the annual financial statements for 2026 are prepared, in accordance with NAS No. 19 «Organisation and Conduct of Inventory Counts», I hereby order:

1. A working inventory commission shall be set up as follows: chair — Deputy Director F.Sh. Islomov; members — merchandise specialist M.K. Rahmatova, accountant A.O. Toshpulatov.
2. The following shall be counted: goods in warehouse No. 1 (financially responsible person — storekeeper B.U. Nurmatov); cash, cash documents and strict-accountability forms in the cash desk (cashier G.A. Ergasheva); fixed assets; settlements of receivables and payables.
3. The count shall begin on 14 December 2026 and end on 18 December 2026.
4. Reason for the count: preparation of the annual financial statements.
5. Before the count begins, financially responsible persons shall hand over all receipt and issue documents to the accounting department or the commission and give a written confirmation of this.
6. The chair of the commission shall endorse the receipt and issue documents attached to the reports with the note «before the inventory count as of 14 December 2026».
7. The inventory materials shall be handed over to the accounting department no later than 21 December 2026.
8. Chief accountant D.R. Yoldosheva shall register this order in the book for monitoring the execution of inventory orders and record the results of the count in the accounts for December 2026.
9. I reserve control over the execution of this order.

Grounds: NAS No. 19, items 5, 7, 8, 10, 11 and 70.

Director ______ S.A. Olimjonov

I have read this order:

• Deputy director ______ F.Sh. Islomov «___» __________
• Merchandise specialist ______ M.K. Rahmatova «___» __________
• Accountant ______ A.O. Toshpulatov «___» __________
• Storekeeper ______ B.U. Nurmatov «___» __________
• Cashier ______ G.A. Ergasheva «___» __________

How is it recorded in the accounts?

The results are recorded in the accounts and reports of the month in which the count ended, and the results of the annual count in the annual financial statements (NAS No. 19, item 70). Remember two rules on the commission: the absence of a commission member is grounds for declaring the results invalid; appointing the same employee as chair of the working commission twice in a row for counting the assets of the same financially responsible persons is prohibited (item 8).

6. Order: granting financial assistance to an employee

Financial assistance differs from a bonus: it is given not for work results but because of the employee's personal circumstances. That is why the order states the reason and the document confirming it. The tax consequences are checked separately under the current version of the Tax Code.

NAMUNAOBOD SAVDO LIMITED LIABILITY COMPANY (sample)

ORDER № 40

25 November 2026 · Tashkent

On granting financial assistance to B.U. Nurmatov

Taking into account the financial situation of storekeeper B.U. Nurmatov related to the cost of medical treatment for a family member, in accordance with the collective agreement (if any) and the company's internal regulation on financial assistance, I hereby order:

1. Storekeeper Bekzod Ulugbekovich Nurmatov shall be granted one-time financial assistance of 3 000 000 (three million) soums.
2. The financial assistance shall be paid from the source established by the internal regulation.
3. The accounting department (chief accountant D.R. Yoldosheva) shall determine under the current version of the Tax Code whether tax is to be withheld from the assistance and pay it by 30 November 2026.
4. I reserve control over the execution of this order.

Grounds: Application of B.U. Nurmatov dated 24 November 2026 and the medical certificate attached to it.

Director ______ S.A. Olimjonov

I have read this order:

• Storekeeper ______ B.U. Nurmatov «___» __________

How is it recorded in the accounts?

Under item 286 of NAS No. 21, account 6710 summarises amounts owed for bonuses and assistance as well as wages. However, the standard's tables have no separate row for accruing financial assistance, so the debit account is set by the chief accountant in the accounting policy, and no specific account number is given above.

7. Decision of the sole founder: appointing the director

If a company has a single founder, that founder makes decisions alone instead of a general meeting and signs them personally. The opening formula is not «I hereby order» but «I have decided». The director's term of office and the appointment procedure are taken from the company's charter, so the term has been left blank in the sample.

NAMUNAOBOD SAVDO LIMITED LIABILITY COMPANY (sample)

DECISION OF THE SOLE FOUNDER № 1

2 February 2026 · Tashkent

On appointing the director of the company

I, Jasur Tohirovich Hamroyev, the sole founder (participant) of Namunaobod Savdo limited liability company (passport details: ______), as the owner of a 100 percent share in the company's charter capital, in accordance with current legislation and the company's charter, have decided:

1. Sardor Anvarovich Olimjonov shall be appointed director of the company from 3 February 2026 for a term of ______ (within the term established by the charter).
2. An employment contract shall be concluded with the director; the sole founder signs the contract on behalf of the company. The director's salary shall be set at 9 000 000 (nine million) soums per month.
3. The director acts within the powers established by the company's charter.
4. The previous director ______ shall hand over the affairs, documents and valuables to the new director under a transfer certificate.
5. Information on the change of director shall be communicated to the relevant authorities and the servicing bank in the manner established by current legislation.

Grounds: Charter of the company.

Sole founder ______ J.T. Hamroyev

I have read this decision:

• Director ______ S.A. Olimjonov «___» __________

8. Decision of the sole founder: distributing net profit (dividends)

A dividend decision does two things: it approves the annual financial statements and determines how much of the profit goes to the founder and how much stays in the company. For the accountant, the decision is also the date the liability arises: once the decision is announced, the dividend amount is recorded as a current liability (NAS No. 21, item 281).

NAMUNAOBOD SAVDO LIMITED LIABILITY COMPANY (sample)

DECISION OF THE SOLE FOUNDER № 2

15 March 2027 · Tashkent

On distributing net profit for 2026

I, Jasur Tohirovich Hamroyev, the sole founder of Namunaobod Savdo limited liability company, having reviewed the company's annual financial statements for 2026, in accordance with current legislation and the company's charter, have decided:

1. The company's annual financial statements for 2026 shall be approved. Net profit for the reporting year is 240 000 000 soums.
2. 150 000 000 (one hundred and fifty million) soums of net profit shall be allocated to the payment of dividends to the sole founder.
3. The remaining 90 000 000 (ninety million) soums of net profit shall be left at the company's disposal as retained earnings.
4. Dividends shall be paid in cash to the founder's bank account by 30 April 2027 after personal income tax has been withheld at source.
5. Director S.A. Olimjonov and chief accountant D.R. Yoldosheva shall check, before paying dividends, that there are no circumstances restricting dividend payments established by law and the charter.

Grounds: Charter of the company; annual financial statements for 2026.

Sole founder ______ J.T. Hamroyev

I have read this decision:

• Director ______ S.A. Olimjonov «___» __________
• Chief accountant ______ D.R. Yoldosheva «___» __________

How is it recorded in the accounts?

Check: 150 000 000 + 90 000 000 = 240 000 000 soums, so the profit has been distributed in full. Amount payable = 150 000 000 soums minus the tax withheld; take the tax rate from the current version of the Tax Code. If by the time of the decision last year's profit has already been transferred to account 8720 «Accumulated profit (uncovered loss)», dividends are accrued as Dr 8720 Cr 6610: row 1 of the table in item 285 lists both 8710 and 8720 as debit accounts.

9. Decision of the sole founder: increasing the charter capital

NAS No. 21 (item 344) states that the charter capital may be increased or reduced only on the basis of a decision of the founders and only after the corresponding amendments have been made to the founding documents. That is why the decision states the new amount, the method and deadline for making the contribution, and the amendments to the charter.

NAMUNAOBOD SAVDO LIMITED LIABILITY COMPANY (sample)

DECISION OF THE SOLE FOUNDER № 3

20 April 2027 · Tashkent

On increasing the company's charter capital

I, Jasur Tohirovich Hamroyev, the sole founder of Namunaobod Savdo limited liability company, in order to raise additional working capital to expand the company's activities, in accordance with current legislation and the company's charter, have decided:

1. The company's charter capital shall be increased from 50 000 000 (fifty million) soums to 120 000 000 (one hundred and twenty million) soums, that is, by 70 000 000 (seventy million) soums.
2. The charter capital shall be increased through an additional cash contribution by the sole founder; the contribution shall be paid into the company's bank account by 20 May 2027.
3. The founder's share in the charter capital remains 100 percent; the nominal value of the share shall be set at 120 000 000 soums.
4. Amendments to the company's charter concerning the amount of the charter capital shall be approved (the text of the amendments is attached).
5. Director S.A. Olimjonov shall ensure the state registration of the amendments to the charter in the manner established by current legislation.

Grounds: Charter of the company.

Sole founder ______ J.T. Hamroyev

I have read this decision:

• Director ______ S.A. Olimjonov «___» __________
• Chief accountant ______ D.R. Yoldosheva «___» __________

How is it recorded in the accounts?

Check: 50 000 000 + 70 000 000 = 120 000 000 soums. After registration, account 4610 has no balance: 70 000 000 on the debit side and 70 000 000 on the credit side. If the charter capital is increased out of profit, row 2 of the table in item 348 applies: first Dr 8710 Cr 6610 (in the amount of dividends accrued), then Dr 6610 Cr 8310–8330 (in the amount of profit allocated to increasing the charter capital).

Practical tips for working with orders and decisions

• Each point should name the person responsible, the action and the deadline: not «the accounting department shall pay», but «the accounting department (chief accountant, full name) shall pay by 29 December».
• Do not leave the «Grounds:» line empty: the application, recommendation or schedule is the first document asked for in an inspection.
• Register orders and decisions in separate registers with a serial number; many organisations also keep a separate register for personnel orders.
• Get the acknowledgement signature with a date: when the employee learned of the order may matter later.
• Write amounts in figures and in words: this makes errors and later alterations harder.
• For the accountant, an order is the basis of a journal entry: state the document number and date in the accounting note or register.
• Issue the accounting policy order before the end of the year: the methods apply from 1 January of the following year (NAS No. 1, item 51).
• Do not forget to register the inventory order in the monitoring book (NAS No. 19, item 11).