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

3.4 Accounting of funds on special accounts of the organization
Monthly, the special account of LLC "Pana Moda" receives payment collection requirements issued for services rendered (communication services, electricity). Settlements with payment requirements are carried out with a preliminary acceptance. Thus, the organization has concluded contracts for the provision of communication services and the supply of electricity, there are no claims from Pana Moda LLC to suppliers. The claims are paid on the day after the expiration of the acceptance period.
LLC "Pana Moda" has a checkbook for settlements with suppliers for goods. The checkbook was issued at the request of the organization, it contains 25 checks, and it is kept by the chief accountant in a safe. The cash receipt is signed by the head of the organization and the chief accountant, its details are completely repeated on the spine, which remains to confirm the records of cash transactions in the accounting registers.
The presence and movement of funds deposited in the checkbook, the accounting department of the organization carries out on the account "Special accounts in banks", the sub-account "Checkbooks", according to the approved working chart of accounts in LLC "Pana Moda". Analytical accounting is conducted according to one received book, which is in the employee's sub-account. In order to control the flow of funds, three analytical positions are opened in the checkbook: "Unused checks", "Issued checks" and "Canceled checks".
Payment for the issued checks is made through the servicing bank without violation of payment terms. There are no cancelled checks.
Accounting records for accounting for settlements by checks in January 2021 are provided in Table 7.

Table 7. The scheme of accounting transactions for the accounting of payments by checks

№	Operation content	The amount	Correspondence of accounts
			Dt	Ct
1	Depositing funds at the expense of own funds	8000	Special bank accounts	Current Accounts
2	Depositing funds at the expense of a bank loan	10000	Special bank accounts	Settlements on short-term loans and borrowings
3	The bank paid for the presented check	7500	Settlements with various debtors and creditors	Special bank accounts
4	The presented check was paid by the bank	9300	Settlements with suppliers and contractors	Special bank accounts
5	Refund of unused deposited funds	500	Current accounts	Special bank accounts
6	Return of unused funds to repay the loan	700	Settlements on short-term loans and borrowings	Special bank accounts