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The article analyzes the main features of accounting of cash operations in a commercial bank in accordance with the legal framework and solved issues of primary, synthetic and analytical accounting.

Keywords: commercial bank, cash management, income and outgoing cash orders, cash.


У статті проаналізовано особливості організації обліку розрахунково-касового обслуговування в комерційному банку відповідно до нормативно-правової бази, а також розкрито питання здійснення первинного, синтетичного та аналітичного обліку.

Ключові слова: комерційний банк, касове обслуговування, прибутковий та видатковий касові ордери, грошові кошти.


В статье проанализированы особенности организации учета расчетно-кассового обслуживания в коммерческом банке в соответствии с нормативно-правовой базы, а также раскрыты вопросы осуществления первичного, синтетического и аналитического учета.

Ключевые слова: коммерческий банк, кассовое обслуживание, приходный и расходный кассовые ордера, денежные средства.

Problem statement. The accounting of cash operations of individuals and entities take a great part in commercial bank in the banking market of Ukraine and are crucial in the development of each bank. At this stage of the banking system there is a reason to look through cash operations in the bank as one of the priority areas of banking, which involves improving the mechanism of control and accounting of cash transactions and their legal support. Therefore, commercial banks need to provide comprehensive banking services to ensure quality performance of all necessary operations with cash servicing of individuals and legal entities.

Analysis of the latest studies. The question of theoretical principles and practical aspects of accounting of cash operations in commercial banks in the economy are involved in our scientists as A. Gerasimov, A. Dzyublyuk, L. Kindratska, M. Kuzhelnyy, Y. Kuzminskyy, V. Mishchenko, A. Parasia-Verhunenko, L. Prymostka, M. Chumachenko. etc. Along with this, the question of accounting of cash operation is named in scientific works of foreign scholars, including A. Hyenkin A. Shamraev, AV Pukhov and others.

Objective of the study. The main target of the study is to describe the main features of accounting of cash operation in PJSC «Privatbank» by studying the theoretical and practical aspects of the chosen subject.

The statement of the basic material. Commercial banks in Ukraine hold a prominent place in the development of a modern market economy of the country; they are an integral part of the organization and activities of the cash payments.

PJSC “Privatbank” is the largest Ukrainian bank, the leader of retail banking market in Ukraine, focused primarily on payment transactions for individuals and legal entities of all types of ownership.

The main purpose of a commercial bank is the provision of banking services with the best quality of service on fair and transparent conditions for all the citizens and market participants.

A significant share of banking transactions in PJSC “Privatbank” is made of cash transactions on corporate and retail banking services, which are crucial in terms of development of banking activity of commercial bank.

According to the Regulations on conducting cash transactions by banks of Ukraine № 174 d.d. June 01, 2011, the cash servicing is a combination of banking transactions on acceptance of cash from customers and crediting it to relevant bank accounts as well as withdrawal of cash from the client’s accounts via cash department pursuant to order of customers for purposes provided by current legislation [3].

Cash management services belongs to one of the most important activities of any commercial bank, and therefore requires a high-quality cash accounting and control.

Any transactions with money must necessarily be approved in written form. Considering primary accounting of cash management services in PJSC “Privatbank”, it should be noted that the main legal document regulating the cash transactions in commercial bank is Regulations on conducting cash transactions by banks of Ukraine № 174 d.d. June 01, 2011 [3].

According to the above mentioned Regulations, the cash documents which are formalized in cash transactions include the following:

  • bank transfer request;
  • credit/debit voucher;
  • cash withdrawal request;
  • credit voucher;
  • debit voucher;
  • cheques;
  • receipt of acceptance of the foreign banknotes for collection;
  • receipt of acceptance of cheques in foreign currency for payment for collection;
  • payments invoice.

Also, the documents that reflect the conduction of cash transactions in PJSC “Privatbank” include: slip, receipt, ATM receipt, that are made by the payment devices, and the documents for sending the cash and receiving it in form of cash, set by the relevant payment system.

To conduct cash transactions associated with tangible assets, PJSC “Privatbank” uses debit off-balance and credit off-balance cash vouchers, and all the assets ​​are accounted on off-balance accounts.

The forms of cash documents, which are formed with the use of payment devices, are set by the bank/non-bank financial institution with consideration for the mandatory details and technical capabilities of the payment device [1].

Mandatory details of cash documents, drawn up for cash credit to the relevant accounts (other than above), also include the recipient’s account number and the name and code of the beneficiary bank.

The bank (branch, division) workers note the name, surname and patronymic name of the recipient, name and number of identification document (verification/pass) in credit, debit and credit/debit vouchers for deposit and withdrawal of the cash.

In addition to mandatory details, the cash documents may contain some additional details necessary for the implementation of individual cash transactions, specified by the bank.

The copies of cash documents are printed in an amount which is necessary for the settlement parties.

In addition, cash management services in PJSC “Privatbank” can be carried out with the use of payment devices, including such basic details: bank (branch, division) identification number;   date and time of the transaction; the amount and the currency of transaction; type of transaction; details of electronic means of payment; an authorization code or other code that identifies the transaction in the billing system; the amount of commission [2].

Details of cash documents, which are formed using the payment devices on the results of cash transactions, are filled by clients as well as automatically by the payment device using the database of the automated system.

Conduction of synthetic and analytical accounting, revealing the business transactions associated with the receipt and use of funds of the bank institution is an important aspect of accounting of cash transactions in the commercial bank.

Synthetic account in PJSC “Privatbank” reflects the conducted transaction without noting a sum of money and gives an overview of the conducted transaction, as well as of major changes that were observed in the bank balance sheet.

The cash journals and consolidated turnover balance sheets are the main synthetic accounting registers in the bank.

The turnover balance sheet (transaction ledger) is a register of the synthetic accounting, which reflects the accumulated credit and debit turnover for a certain period; it is made up according to balance and off-balance accounts in the context of the fourth order accounts with the provisional results regarding the third and second order accounts. The balance sheet (ledger) is checked and signed by the manager and chief accountant or the persons authorized by them.

Requirements for the daily balance list are stated in the “Regulations on accounting and reporting in banking institutions of Ukraine”, approved by the resolution of the National Bank of Ukraine d.d. December 30,1998 for the № 566.

Analytical accounting of cash transactions in PJSC “Privatbank” provides a display of transaction with the main details, namely: date of the transaction, type of document, offsetting account number, date.

The said level of detail is saved concerning personal bank accounts, which are recognized as the main form of analytical accounting. Personal accounts of customers are kept in duplicate. The second copy (extract) is given daily to the client.

Means of analytical accounting, in addition to personal accounts, include joint account (a simplified form of the account, used for off-balance accounts), as well as the records of documents, transaction logs [1].

The primary documents that serve as the basis for economic analysis form the core of analytical accounting of cash transactions in commercial banks.

Personal accounts of the customers are the registers of analytical accounting, that contain records of transactions carried out during the banking day. Personal accounts and extracts from them have the following necessary details: personal account number; date of the last (previous) transaction; date of the current transaction; MFO code of the bank where the account is opened; currency code; the amount of incoming balance of the account; MFO code of the correspondent bank; correspondent account number; identity code of the document; number of the document; the amount of the transaction; the amount of turnover on the debit and credit of account; the amount of the initial balance [2].

Important place in the organization of accounting of cash management services is held by an accounting entries that reflect business transactions related to cash flow. The preparation of accounting entries in commercial banks is governed by the Regulations on the application of the Plan of Accounts for banks of Ukraine № 280 d.d. June 17, 2004 [4].

The work of cash management services is related to the deposit and withdrawal of funds, which can be displayed by the typical accounting entries provided in Table 1.

Table 1

Typical accounting entries of business transactions of PJSC “Privatbank” on accounting of cash transactions

The subject of economic transaction Debit Credit
Accounting of debit cash transactions
1 Cash dispensed to the customer by the cheque 2600 1001
2 Advances given to the bank employee as administrative expenses 3551
3 Salary paid to the bank employees 3652
4 Cash dispensed to the exchange office 1003
5 Cash surplus returned to NBU 1200
6 Cash sent to the branch 1007
7 Repaid short-term deposit of an individual 2630
8 Lack of cash revealed by the audit 7399
Accounting of credit cash transactions
1 Cash lodged to the cash department by the customer 1001 2600
2 Public utility charge received from an individual 2902
3 Crediting of collected cash proceeds after the transfer 1005
4 Received cash balance of the exchange office 1003
5 Received support from NBU institutions 1811
6 Unused advance returned by the bank employee 3550
7 Deficiency repaid by the cashier 3552
8 Capitalized cash surplus according by the audit results 6399

* Source: developed by the author basing on [4]

Conclusion. Cash operations in commercial bank provide the overwhelming share of the total cash flow streams. It is the quality of the bank’s cash level of security depends on the implementation of payment transactions, the ability to attract new customers and gain additional revenue as giving cash to customers, banks charge a fee, which adds to their income. The complete and reliable provision of cash services helps to increase confidence in the bank and increase customer base.

The optimum organization of accounting of cash operations in bank are not only the way to satisfy the need for quality management, reliable and useful accounting information, but also provide convenient and efficient settlement services clients.

That is why, an important role in the recording of cash operations in commercial banks of Ukraine plays a primary organization, synthetic and analytical accounting. The amounts reflected in the accounts of analytical accounting shall comply with the amounts recorded in the accounts of synthetic accounting. Analytical accounting of cash operation in bank is based on primary documents.

As a result, all banks are able to control operations both in content and in form. In addition, analytical accounting data are the basis of economic analysis and are used to, financial reporting. An important aspect of accounting for cash transactions is compliance with regulatory legislation, which reflects the basic principles of the organization and execution of cash transactions in accordance with all the innovations and changes.


1.Білуха Н.Т. Теорія бухгалтерського обліку: Підручник/Н. Т. Білуха.- К., 2000. – С. 692.

2.Облік і аудит у банках: Підручник. А. М. Герасимович, Л. М. Кіндрацька, Т. В. Кривов’яз та ін. КНЕУ, 2004р – 311с.

3.Про ведення касових операцій банками в Україні: Інструкція Національного банку України № 174 від 01.06.2011 р. (із змінами та доповненнями) ─ [Електронний ресурс]. ─ Режим доступу:

4. Про застосування Плану рахунків бухгалтерського обліку банків України: Інструкція Національного банку України № 280 від 17.06.2004 року  (із змінами та доповненнями) ─ [Електронний ресурс]. ─ Режим доступу:




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