Ministry of Higher and Secondary Special Education of the Republic of Uzbekistan Tashkent State University of Economics

Ministry of Higher and Secondary Special Education of the Republic of Uzbekistan
Tashkent State University of Economics
“Finance and accounting “ faculty
“Financial analysis and audit” chair
“Finance and accounting” “Financial analysis and audit”
Faculty Chair
Registered № _________ Registered № _________
«____» ___________ 2022 y «____» ___________ 2022 y
From subject “Financial analysis”
To the theme “Cash account”
COURSE WORK
Prepared: _____________________
Checked:_____________________
Course work is protected by board members: __________________________
__________________________
__________________________
Result of protection:” _______________” «____» ___________ .
Tashkent 2022 year


INTRODUCTION……………………………………………………………………3_1._THE_IMPORTANCE_OF_THE_CORRECTNESS_OF_THE_ORGANIZATION_OF_ACCOUNTING_OF_FUNDS…………………………………………………….5'>CONTENT


INTRODUCTION……………………………………………………………………3
1. THE IMPORTANCE OF THE CORRECTNESS OF THE ORGANIZATION OF ACCOUNTING OF FUNDS…………………………………………………….5
2. CASH ACCOUNTING PROCEDURE………………………………………....15
3. CASH AND NON-CASH SETTLEMENTS ON THE EXAMPLE OF LLC "PANA MODA".……………………………………………………………………24
4. IMPROVING THE ACCOUNTING OF FUNDS OF LLC "PANA MODA".34
CONCLUSION...……………………………………………………………………37
LIST OF USED LITERATURE. ………………………………………………….38


INTRODUCTION

In the process of carrying out its activities, each organization establishes economic ties with other organizations. For example, she buys materials for the production of her products from some organizations, orders the execution of certain works from others, etc. In turn, the organization sells its goods and products to other organizations, performs work for them and provides services, depending on the type of activity that it is engaged in. In other words, the organization has business relations with suppliers and buyers all the time and carries out monetary and other settlements with him. In addition to suppliers and buyers, the organization conducts monetary settlements with banks, the budget, extra-budgetary funds and other creditors and debtors.

The constantly occurring circulation of economic means causes a continuous resumption of various calculations. Calculations can be both external and internal, and organizations can act as sellers and buyers. The most common types of external settlements are: settlements with suppliers and contractors for raw materials, settlements with buyers and customers. The solvency of the organization, its financial position and investment attractiveness largely depend on the state of these calculations. From internal calculations, special attention should be paid to settlements with accountable persons and to settlements with personnel for other operations. These calculations are made mainly in cash and are associated with the payment of expenses of the enterprise. The correct organization of settlement operations ensures the stability of the turnover of the organization's funds, the strengthening of contractual and settlement discipline in it and the improvement of its financial condition. In addition, the rational organization of calculations, the correctness of their accounting prevent negative consequences for these operations.