THE MAIN FEATURES OF ACCOUNTING OF CASH OPERATIONS ON UKRAINIAN ENTERPRISES

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Танчин А. І.

The article analyzes the main features of accounting of cash operations on Ukrainian enterprises under the regulatory framework and solved issues of primary, synthetic and analytical accounting with the target to abidance a cash discipline by domestic economic entities.

Keywords: enterprise, cash operations, income and outgoing cash orders, cash.

ОСОБЛИВОСТІ ОРГАНІЗАЦІЇ ОБЛІКУ КАСОВИХ ОПЕРАЦІЙ НА ПІДПРИЄМСТВАХ УКРАЇНИ

У статті проаналізовано особливості організації обліку касових операцій на підприємствах України відповідно до нормативно-правової бази, а також розкрито питання здійснення первинного, синтетичного та аналітичного обліку з метою дотримання касової дисципліни вітчизняними суб’єктами господарювання.

Ключові слова: підприємство, касові операції, прибутковий та видатковий касові ордери, грошові кошти.

ОСОБЕННОСТИ ОРГАНИЗАЦИИ УЧЕТА КАССОВЫХ ОПЕРАЦИЙ НА ПРЕДПРИЯТИЯХ УКРАИНЫ

В статье проанализированы особенности организации учета кассовых операций на предприятиях Украины в соответствии с нормативно-правовой базы, а также раскрыты вопросы осуществления первичного, синтетического и аналитического учета с целью соблюдения кассовой дисциплины отечественными субъектами хозяйствования.

Ключевые слова: предприятие, кассовые операции, приходный и расходный кассовые ордера, денежные средства.

Problem statement. Modern development of market economy in Ukraine depends on operations of enterprises that use in their daily activity funds, which are important resource for their success. That is why, all Ukrainian enterprises should conduct a qualitative accounting of funds that is caused by the need to provide information on all business operations that are associated with the movement of cash and directly influence management decisions that have a significant impact on the financial position and success of the sub the object management.

Analysis of the latest studies. The question of theoretical principles and practical aspects of accounting of cash operations on Ukrainian enterprises is engaged in scientists’ works such as: M. T. Bilukha, L. M. Gerasim, N. N. Hornbeam, V. A. Ozerna, V. V. Sopko.

Objective of the study. The target of research is revealing the peculiarities of accounting of cash operations in the Ukraine by studying the theoretical and practical aspects of the chosen subject.

The statement of the basic material. All Ukrainian enterprises in their daily activity use funds which can be in two forms: cash and cashless. All operations with funds that move in cash are called cash operations, and along with it, is governed by the Regulations on the conduct cash operation in the national currency of Ukraine  number 637 approved by the National Bank of Ukraine from 22.10.2010 year.

According to this statement, each institution, organization or company must have a special room – cash.

That is why, according to the aforementioned Regulation Service provides a specially designated room or place which is intended for reception, distribution and storage of cash, cash instruments and other items with using a cash book.

The cash is completely liquid asset, so all enterprises must exercise proper control and accounting of cash operations. All cash operations in Ukraine include operations that are directly related to obtaining and using cash directly from the fund company. Cash operations are drawn up incoming and outgoing cash orders, typical forms and procedures are approved by the Ministry of Statistics of Ukraine number 442 from 15.12.2003, “On approval of standard forms of primary accounting of cash transactions”. According to the present Statement, all companies have a cash for the settlement of cash operations.

All incoming and outgoing cash orders are showed with basis documents such as (fig.1).

Безымянный

Fig. 1. Examples of documents that are used to process incoming and outgoing cash orders

* Source: developed by the author basing on [2]

All the documents of cash operations, which are named above, are used for profitable and outgoing cash orders apply to all enterprises of Ukraine unchanged, regardless of their affiliation and ownership.

It should also be noted that it is important for the accounting of cash operations and for synthetic and analytical accounting business operations directly formed on the degree of generalization of economic resources and sources of their formation and business processes.

The organization of synthetic and analytical accounting is regulated by the Regulations on the application of the Plan of Accounts for assets, capital, liabilities and business operations of enterprises and organizations, approved by order of the Ministry of Finance of Ukraine number 291 from 30.11.1999.

Thus, it should be noted that the synthetic account of the presence and movements of cash on hand in the Ukraine is accounted on 30 “Cash”, recording which carried out based on the audited reports cashier overall results of the day in the journal, the warrant number 1 (on loan) and 1 roll number (debit) [1].

The synthetic account 30 “Cash” has the following sub-accounts:

  • 301 “Cash in the national currency”;
  • 302 “Cash in the international currency”.

The receipt of cash in cash of the company is reflected in the debit account and in cash from the fund company credited 30 “Cash”. In the balance of this account balance reflected in section 2 of the asset.

In addition, the cash of enterprises except cash money can be stored documents and forms of strict accountability. The cash documents include monetary instruments, including stocks, bonds and other securities; trips to rest homes and sanatoriums; postage stamps, duty stamps, tickets, etc. [3]. The incoming and outgoing of cash is made with incoming and outgoing and reflected in the account 331 “Cash documents in national currency” or 332 “Cash documents in international currency.”

Having examined the organization of analytical accounting of cash operations in the Ukraine, it should be noted that this account of cash and monetary instruments in the cash of enterprise is conducted separately by type. The accounting blanks that are deposited and published a report, recorded on off-balance account 08 “Forms of strict accounting.” Analytical accounting is directly in each kind of forms specifying data storage location, numbering, number and value of those forms [5].

On the debit account 30 there are operations with the flow of money in cash, on the credit – it’s outgoing. The incoming and outgoing of cash of enterprises is described in Table 1.

Table 1

Typical accounting entries of cash operations on Ukrainian enterprises

The subject of economic transaction Debit Credit
Incoming cash flow
1 The cash is received from the bank account 301 311
2 The cash is received from customers and other debtors 301 361
3 The advance payment is received from customers 301 681
4 The proceeds is received from the sale 301 70
5 The unused balances is returned 301 372
6 The payments of compensation for material damage are returned 301 375
7 The dividends are received 301 373
8 The cash contribution to the share capital of founders is received 301 46
9 The payment for long-term bonds is received 301 52
10 The bank loans are obtained in cash 301 50
Outgoing cash flow
1 The cash is received to the bank account 311 301
2 The money are submitted to collectors 331 301
3 Paid wages 661 301
4 The deposited wages are published 662 301
5 The cash is published by report 372 301
6 The cash is paid to suppliers and other creditors 631 301
7 The advance is paid to suppliers 371 301
8 The dividends are paid 671 301
9 The long-term bonds are redeemed 521 301
10 The shares of other companies are bought 352 301

* Source: developed by the author basing on [6]

Then, at the end of each month in the journal, the warrant number 1 and the information number 1.1 the income and expenditure of cash are summarized, including the corresponding accounts, and account for the balance of money on hand the first day of the next month, which should be identical to the same indicator in cash book. The final data is recorded in the ledger, which is the main cash register operations.

Conclusion. Modern development of market economy in Ukraine is closely associated with the operation of enterprises that are led by funds that are an important resource for their successful activity and the economy in general.

The organization of accounting of cash operations on enterprises provide a mapping of all business operations related to the movement of funds through the use of primary, synthetic and analytical accounting.

The main registers of primary accounting of cash operations on Ukrainian enterprises are fixed with the incoming and outgoing cash orders, and the organization of synthetic and analytical accounting is regulated in accordance with the Regulations on the application of the Plan of Accounts for assets, capital, liabilities and business operations of enterprises and organizations which is approved by the Ministry of Finance of Ukraine number 291from 30.11.1999.

Therefore, all enterprises in Ukraine should conduct qualitative and proper accounting of funds, which are due to the need to provide accurate information about all business operations in order to take management decisions that have a significant impact on the financial position and the successful operation of all entity.

Literature:

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

2.Герасим Л.М. Первинний та аналітичний облік на підприємстві [Текст]: навч. посіб. / Л.М. Герасим; Мін-во освіти і науки України, – Тернопіль: Астон, 2005. – 463с.

3.Кім Г.М., Сопко В.В., Кім С.Г. Бухгалтерський облік: первинні документи та порядок їх заповнення: Навчальний посібник – к.: Центр навчальної літератури, 2004. – С. 440.

4.Положення про ведення касових операцій у національній валюті України: Постанова Правління Національного банку України  № 637 від 22.10.2010 р. (із змінами та доповненнями) – [Електронний ресурс]. – http://zakon0.rada.gov.ua/laws/show/z0040-05

5.Сопко В.В. Бухгалтерський облік.: Навч. посібник — К.: КНЕУ.- 2000.- c. 578.

6.Про застосування Плану рахунків бухгалтерського обліку активів, капіталу, зобов’язань і господарських операцій підприємств і організацій: Інструкція Міністерства фінансів України № 291 від 30.11.1999 року (із змінами та доповненнями) − [Електронний ресурс]. – http://zakon4.rada.gov.ua/laws/show/z0893-99

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