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.