 Crazy adventures of an accountant with a briefcase full of defrauded money, a girl desperately looking for money for her orphanage and an Angel of Death, who doesn t know anything about money and doesn t need too. Death begs God for just one day of vacation. Since there is much to do on the earth, a substitute - the Angel of Death - is found for the job. Right from the start he runs into bad luck and what is more a beautiful blonde - the Guardian Angel - is bothering him. Little Angelica moves out in search of Santa Claus. Christmas Day is coming soon, so she wants to fulfill her Christmas wish - to find money to save her orphanage from closing down. On the way the little girl meets an accountant named Claus who has stolen a huge amount of money. He is being chased by a bunch of bumbling hoodlums.