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

2. CASH ACCOUNTING PROCEDURE.
2.1. Accounting of cash transactions

The company has a cash register for receiving, storing and spending cash. To conduct cash transactions, the position of a cashier is provided, a contract on material liability must be concluded with him. In the conditions of small enterprises, these functions can be performed by the chief accountant or a person authorized by him.

The amount of cash in the cash register of the enterprise is limited by the limit set by the credit institution in agreement with the enterprise. In excess of the established limit, money can be stored in the cash register only on the days of payment of wages, pensions, allowances, scholarships for 3 working days, including the day of receiving money from a credit institution.
All cash orders after their execution are repaid with a stamp "Received" or "Paid" indicating the date.
The following requirements apply to the cash register: it must be numbered, laced, signed by the head and the chief accountant (and/or persons authorized by them). In the conditions of using computer technology, these procedures are performed at the end of the year.
The cash book is compiled on the basis of cash orders. Entries in the cash register are made in duplicate through copy paper – the detachable part of the cash register forms a cashier's report with primary documents attached to it, indicated for this day of the cashier's work. The cash report is compiled daily, regardless of the turnover of funds¹¹.
Analytical accounting of the cash register is conducted for each cashier in cash registers, books of the cashier-operator, machine diagrams.
The accounting of cash transactions is organized on the "Cash Register" account - the account is active, the debit balance shows the amount of cash in the cash register of the enterprise at the beginning and end of the month. The receipt of funds is reflected on the debit of the account, and the write–off is reflected on the loan.
In its composition, the "Cash Register" account has subaccounts :