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

The relevance of this work. Cash is the financial resources of an organization, the most highly liquid assets possible to ensure the fulfillment of obligations of any level and type. The timeliness of repayment of the company's accounts payable depends on their availability. Most payments between organizations are made cashless. Non-cash settlements are carried out by transferring funds from the payer's account to the recipient's account using various banking operations that replace cash in circulation. Therefore, accounting of funds and control over their circulation on settlement and currency accounts in banks is of great importance. In cash, internal calculations are carried out. The movement of cash is carried out through cash transactions. In a market economy, one should proceed from the principle that the skillful use of funds can bring additional income to the enterprise, and therefore, it is necessary to constantly think about the rational investment of temporarily available funds to obtain additional profit. Therefore, cash accounting is important for the proper organization of money circulation, organization of settlements and lending.
The purpose of the course work is to study the state of cash accounting, identify shortcomings in the organization of accounting and control of funds and recommendations for improving accounting and control of funds on the example of LLC "PANA MODA".
Based on the relevance of the topic, the following tasks are set when writing the work:
• consider the concept of cash, basic settlement operations, monitor the accounting of cash in cash and non-cash form, their documentation and reflection on accounting accounts;
• to give recommendations on improving accounting and control over the company's funds.
The information base of the research is legal and regulatory documentation, literature on accounting, analysis of financial and economic activities, publications of economic journals and newspapers, registers of synthetic and analytical accounting of monetary transactions of LLC "PANA MODA".