Is it permissible to exchange cash for transfers, and what is incumbent upon me to do, given that I am an accountant in a company, and the manager of the branch where I work exchanges the company's cash amounts for transfers from his personal account, just as he asked me to inform the factory owner that there are no sales—which is contrary to reality—in order to force him to retract the cash sale, and is my salary lawful if I do not report these violations?

The employee is an agent for the employer, and is not authorized to act except in matters for which the principal has granted permission. It is not permissible for him to disobey his orders. You have done well by denouncing the manager’s disobedience to the factory owner. If the manager does not heed the advice, it is permissible for you to advise the factory owner by informing him of the manager’s actions. This is part of permissible advice and not forbidden backbiting, unless you fear harm from your informing, in which case it is not obligatory for you.

However, it is never permissible for you to participate with the manager in his deception and disobedience to the factory owner.