The improvement of account of cash operation on ukrainian enterprises in the context of its automation

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Танчин А. І.

The article analyzes the general principles of the organization and implementation of cash operation accounting in Ukraine under the current legislation, it also provides main directions of improvement in the context of the automation and the usage of new information technologies.

Keywords: cash, cash transactions, accounting, automation of accounting, computer environment, monitoring, new information technologies.


У статті проаналізовано загальні засади організації та здійснення обліку касових операцій на підприємствах України відповідно до чинного законодавства. Також запропоновано основні напрямки його покращення в контексті автоматизації та використання новітніх інформаційних технологій.

Ключові слова: грошові кошти, касові операції, облік, автоматизація обліку, комп’ютерне середовище, контроль, новітні інформаційні технології.


В статье проанализированы общие принципы организации и осуществления учета кассовых операций на предприятиях Украины в соответствии с действующим законодательством. Также предложены основные направления его улучшения в контексте автоматизации и использования новейших информационных технологий.

Ключевые слова: денежные средства, кассовые операции, учет, автоматизация учета, компьютерная среда, контроль, новейшие информационные технологии.

Problem statement. Each enterprise uses cash, which is considerate to be an important financial resource for the organization of economic activity. All national enterprises should use full and accurate information about a cash flow during business activities that are very important for making a decision and a current, projected plan of the operation.

When users receive full and accurate information about cash flows, they can predict financial position of the company while making the best management decisions.

However, it is necessary to improve the accounting of company’s cash operations in the context of the automation and the usage of new information technologies, which will help to improve cash flows of the enterprises’ activity and ensure a high level of reliability of the information.

Analysis of the latest studies. The main knowledge about organization of cash flows accounting has been studied not only by national, but foreign scholars as well, for example: M. T. Bilukha, N. N. Hrabova, V. O. Ozerna, M. S. Pushkar, V. V. Sopko. The main ways of improvement of cash flow accounting have been analyzed by S. A. Paliy, V. V. Tomchyk. Today the question of improvement of cash flow accounting is urgent in the context of the automation and needs new ways of research.

Objective of the study. The main target of the study is to identify the areas of the improvement of cash flow operations of enterprises in Ukraine in the context of its automation, based on the theoretical and practical aspects of a chosen subject.

Presentation of the main material of the study. Cash − is the most liquid asset of classes, which provides the company’s freedom of right choice, and is associated with the greatest degree of liquidity. The cash plays a significant role from the beginning to the end of the economic cycle of an enterprise. The cash can often be transferred to other kinds of assets during the economic activity.

The concept of money is determined by the International Accounting Standards (S) 7 “Cash flow statement”, which is interpreted as follows: “Cash consists of cash on hand and of demand deposits” [3].

If you use money, you can conduct different operations with it, for example:  buying goods, production, making goods and getting receipts from making, selling goods and services.

A cash operation consists of enterprises’ operations between each other, other companies and individuals. It depends on getting and delivering cash via the cash operations of the company.

Organization and accounting of cash operations are regulated by “The regulation of making cash operations in national currency” № 637, which is approved by the National Bank of Ukraine, dated on the 15th of December 2004 (amended) [5].

According to the regulation, a cash office − is a specially equipped and isolated room, intended for reception, distribution and temporary storage of cash in national and foreign currencies and other financial instruments [5].

A materially responsible person – a cashier, who is responsible for storing valuables, makes all cash operations of the enterprise.

All companies that use cash in local currency have to establish limit cash rent on time.

A cash limit − is a limit of the amount of cash that can be on hand in working hours [5]. The cash, which is over the cash limit, has to be transferred to the bank’s accounts. For banks and businesses cash limit is not set.

All cash operations are written in primary forms of documents:

  • A profitable cash order, form number CA-1;
  • An outgoing cash order, form number CA-2;
  • A magazine of profitable and outgoing cash documents, form number CA-3, CA-3a;
  • A cash book, form number CA-4;
  • A book of profitable and outgoing cash by cashier, form number 5 [4];

At the end of the day all cash operations, which are based on the information, are recorded in the cash book over revenues and expenditures according to the corresponding accounts.

Synthetic accounting of cash operations of the enterprise is leaded on account 30 “Cash”. That is an active account, the debit of which is reflected in the money in cash, and credit – its outgoing fund.

Analytical accounting is made in magazine-order number 1 and record number 1.1.

All information about the cash flow is disclosed in the cash flow statement, which consists of financial, operational and investment activities. This statement is regulated by N(S) 1 “General requirements for financial reporting.”

Today many enterprises use automation way of making documents and accounting for cash operations, which are regulated by the Ukrainian law  “About the application of payment operations in trade, catering and services” №265 / 95- VR , dated 6th of July 1995 [6].

A recorder of settlement operations (RSO) − a device or software and hardware, which implements fiscal functions and is designed to record payment operations while selling goods (services) operations with purchase and sale of foreign currency and the registration number of sold goods (provided services ) [6].

If enterprises use automated accounting system of cash operations in their economic activity it will help them to do it in an easy way. The database, used in the process helps not only to compare the information but also to pass it from one file to another.

If a cashier uses the software while performing the work, it will help him to do:

  • to calculate summarized amounts automatically;
  • to change and add the information to the database without changing the algorithm of the program;
  • to automate cash accounting, settlement, banking operations [2];

The following automated accounting systems are the most common in Ukraine : “1C: Accounting 8.2”, “Best”, “Parus”.

Each software system, which was named above, does not have significant differences in the operation. That is why an enterprise can choose any software, depending on its needs and opportunities (table 1).

Table 1

The main features of functioning of automated accounting systems *

Criteria of comparison 1C: Accounting 8.2 Best Parus
Self-settings + + +
Availability of cash operation + + +
Availability of accounts / sub-accounts + + +
Manual method of cash data inputting + + +
Providing electronic document with public authorities +
Opportunity to correct documents + + +
Reporting freeform of documents +
Availability of standard reports + + +
Availability of typical forms of documents + + +
Availability of  filtration accounting magazine postings + + +
Creating new forms of arbitrary reports +

* Source: developed by the author based on [1]

The usage of one kind of software in the accounting of cash operations gives an opportunity to make it without mistakes. It is connected with the availability of properly executed original documents, the ability to correct the inputted information, availability of using safety software, the possibility of error-free transfer of information in the program.

At the same time, the automation of accounting helps not only to improve the quality of the displayed information about business processes, but also to provide the function of control for entering information and its reliability, which is reflected in the program with the following elements: correcting an empty cash documents, lack of negative balances on hand, compliance with the limit of the account 30 “Cash”, right numbering of profitable and outgoing cash orders.

If a cashier uses the information about the accounting of the cash operation correctly, it will help him to eliminate errors, which is quite important factor while decision-making, avoiding penalties and wrong amount of tax payable for the period.

There is the opportunity for managers and accountants to simulate different situations of the rational use of funds that is going to be the first step towards the formation of an effective cash management policy.

An accountant can improve primary documents with the aim of making the input of the information onto a cash database software easier. This improvement is caused by adding additional columns to the receipt and expenditure cash orders, showing the operation of the enterprise funds in terms of investment, financial and operating results, which subsequently facilitate the process of filling the cash flow statement at the end of the reporting period.

Though, today most of small businesses limit their activities with using automation, which depends on small number of business transactions and the lack of skilled workers.

Conclusion.  As a result, the cash plays an important role in the organization and implementation of business enterprises. The cash reflects all business’ operations that need strict accounting and documentary display for management decisions and determination of the financial condition of the enterprise. One of the main tasks of the cash flow accounting of an enterprise involves its constant improvement thanks to  scientific and technological approaches. That is why there is the need to implement the automation of cash operations for most enterprises, which will help to save time and to avoid errors during making calculations. If an accountant uses a software it will help to input the information correctly onto the accounting information system, to fill profitable and outgoing cash orders and to control all operations at the same time. That is why the improvement of cash operations is a positive direction for the enterprise in the context of automation that will help to provide high level of reliability of the information in the system and simplify the exchange of the information between enterprises and other users. 


1. Voytyushenko N. M. Informatsiyni systemy i tekhnolohiyi v obliku : navch. posibnyk / N. M. Voytyushenko. –Donets’k : DonNUET, 2009 – 340 s.

2. Ivakhnenkov S. V. Informatsiyni tekhnolohiyi v orhanizatsiyi bukhhalterskoho obliku : naukove vydannya / S. V. Ivakhnenkov. – Zhytomyr, 2012. – 416 s.

3. Mizhnarodnyy standart bukhhalterskoho obliku 7 «Zvit pro rukh hroshovykh koshtiv» vid 01.01.2012 r. − [Electronic resource] – Mode of access: http:

4. Pervynnyy ta analitychnyy oblik na pidpryyemstvi: Navchalnyy posibnyk [Tekst]: Navchalne vydannya – Ternopil: Aston, 2008. – 464 s.

5. Polozhennya pro vedennya kasovykh operatsiy u natsionalniy valyuti Ukrayiny: Postanova Pravlinnya Natsionalnoho banku Ukrayiny № 637 vid 15.12.2004 r. – [Electronic resource] – Mode of access: http:

6. Pro zastosuvannya reyestratoriv rozrakhunkovykh operatsiy v sferi torhivli, hromadskoho kharchuvannya ta posluh: Zakon Ukrayiny 06.07.1995 № 265/95-VR − [Electronic resource] – Mode of access:

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