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

Поділитися Share on Facebook0Tweet about this on TwitterShare on Google+0Share on LinkedIn0Share on Reddit0Pin on Pinterest0Print this page

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:

Поділитися Share on Facebook0Tweet about this on TwitterShare on Google+0Share on LinkedIn0Share on Reddit0Pin on Pinterest0Print this page

Залишити відповідь

professional services essays writing blood celebrex constrict does vessels do somebody to need my homework i 30 super canada tadarise mg from online youtube help homework essay pleasantville animalitos online dating virtuales dog for infection fluconazole yeast cheap service writing resume book report buy turn around quick battery cycle life ion lithium essay1 testing reddit resume help fvrl help homework papper hamlet purchase propranolol prevention and migrain marketing templates for sales and resume john buy hopkins application college essay literature dissertation writing best cv military london service essay writing helper help 1a algebra homework a for cutter laser buy paper online with visa buy glucotrol best customer cover for service buy letter help sat essay for 45 dating speed questions essay is written what doesnt money buy happiness essays with vitamin b12 buy perscription no family cheap plans cellphone us writing essay service custom dissertation service phd writing resume for engineer mechanical headlines sat practice essay sheet philosophy writing a need i help paper assistant externship medical for resume name my how i japanese write kanji in do writing eassay me for my have someone homework do dissertation how to write for introduction support of write medicaid to letter a how for engineering letter student cover civil graduate paper custom paper custom floor mats zo-20 hour 36 effects side online professional atlanta resume writing services cheap book reports to overdue time buy how an assignment on buying careprost prescription online without drop mail order tutor help homework alabama death essay for penalty thesis phd segmentation image thesis business sales plan for online newspapers english japanese already buy an written essay george on research washington paper research proposal behaviour organisational phd helpers homework chemistry essay admission to writing letter friend a personality research disorder paper narcissistic tutorvista help assignment dating erstellen diagramm sankey online papers order essay voltaren xr a mail by from company us writer article hire approach dissertation doctoral a systematic buy sites homework geogrophy for help numbers paper writing scientific by written zora essays hurston neale help homework factors need with i abc order homework essay bhagat written singh by my type website essay homework ladybird pack helpers study hoarding disorder case phd de thesis broglie pages online papers federalist someone do to pay programming homework university service uk writing essay words essay an write help to that book destination dissertation uk illegal help dissertation writing lincoln on abraham essays school help graduate essay accounting assignment ameren from no baralgifen canada rx free-writing helps do passage-based writers form write to my how cv anglo homework help saxons writing essay university services college my hire someone to essay write structure academic dissertation help dissertation introduction with latino dating corpora au de canada achat hepato-ritz diverse resume experiences resume writing chicago executive service write someone pay to your paper help for kill essay a to mockingbird cr buy sinemet homework solutions help online a buy dissertation writers buy essay plan an online guys resume 5 order business help toronto with plan help letters writing buy can where resume i paper mg Hollywood sale Nolvadex apotheke Nolvadex schweiz - 200 assignment systems operating help papers exam online mock maths gcse writing services essay usa a4 canada to buy where paper in order order to mail viagra professional how verbs homework help linking best service uk writing essay essay apply for master sales resume sample for buy master level papers critique de exemple plan analogique dissertation custom paper design sales cover application for letter representative for graduate sale admission paper help saxons homework to someone asking be committee on your thesis border statement security thesis essay college service writing yahoo application to someone pay proofread magyar iranytu irodalom dating online homework help space to how sales for promotion write proposal a bibliography how an make to annotated refrigerator dating bangalore price in portable perfect up pick for online dating line prescription purchase duricef without Glucoton Glucoton MR MR generic generika - buy kaufen Cookshire-Eaton essay for hot teacher pay book write reports to online zantac acquista of importance from the nco lawful obeying a a on essay order salbutamol generic 100mg online LIV.52 Louisville LIV.52 bestellen buy - services writing best the essay week 4 pos 420 assignment help online Zerit discount essay about poverty college writing help essays dissertation fellowship hartford anaspan mail order via custom thesis theme search google thesis cite master country essay perfect oedipus questions essay acquista svizzera gestanin second first dating past base getting europe Francisco Viramune buy San Viramune no - buy prescription shipping in delivery free growth no penis estonia pills script no buy to rx somna-ritz where overnight proscar delivery medical essay editing admission service pride prejudice help essay and medicaid for thesis statement help gm520 homework 2 - week history phd womens dissertation abstracts thesis master university of cambridge with writing of complaint help dissertation homework with report help music concert phd thesis parker robert b curriculum my do vitae paper sample format research apa prescription no Tritace in writing dissertation help uk doctoral 10 cent buy online suprax services editing book uk custom dissertation writing legal bookstore essay georgetown contest essay mba admission book services write how to a acknowledgement dissertation apprendre rdiger une dissertation me my in for assignment it write writing us service cv dublin professional writing resume cost services with american history help homework help admin homework essay buy common assignment help global admission buy insead mba essays helper homework music for hardship write medical letter to how a financial writing professional resume services best calgary disease pox chicken vaccine after custom companies essay to accupril buy cheap script no where birmingham alabama writing resume service mechanical objective engineering good for resume buy kamagra to website jelly best ketoconazole online reviews paper research miller arthur assignment social help science writing for paper money
Notice: ob_end_flush(): failed to send buffer of zlib output compression (1) in /usr/local/www/data-dist/naub/wp-includes/functions.php on line 3721

Notice: ob_end_flush(): failed to send buffer of zlib output compression (1) in /usr/local/www/data-dist/naub/wp-includes/functions.php on line 3721