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



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Cash account. CW

CONCLUSION

In conclusion, we will summarize the above.


All enterprises, carrying out production and economic activities, enter into relationships with other enterprises, organizations, institutions, employees of the enterprise and individuals. These relationships are based on various monetary calculations in the process of procurement, production and sale of products, works or services.
All settlements for the fulfillment of obligations and the presentation of claims are carried out through the institutions of banks. Cash payments between enterprises are limited and strictly regulated.
Cash at enterprises can be in the form of cash at the cash desk, stored in the bank on settlement accounts, on foreign currency accounts, on special accounts, and also used in the form of letters of credit, limited and other checks.
The main tasks of controlling cash, cash and banking transactions are to identify the state of safety of funds, the correctness and legality of their use, the authenticity and reliability of monetary transactions reflected in accounting, compliance with cash discipline, completeness of accounting, intended use and conditions of storage of funds.
To perform these tasks, it is necessary first of all to use primary accounting data, cash documents, synthetic and analytical accounting registers.
LIST OF USED LITERATURE

  1. Civil Code of the Republic of Uzbekistan;

  2. Tax Code of the Republic of Uzbekistan;

  3. State Law "On Accounting" on April 13, 2016 No. ZRU-404.

  4. Registered by the Ministry of Justice of the Republic of Uzbekistan on 15.02.1995 N 124 regulation "On the procedure for the mandatory use of cash registers in the implementation of monetary settlements with the population.

  5. Resolution of the President of the Republic of Uzbekistan "On additional measures to improve the use of cash registers in the field of retail trade and services"

  6. Babaev A.Yu. Accounting financial accounting: textbook for universities / M.: University textbook, 2003.

  7. Getman. V.G. Financial accounting: textbook / edited by prof. V.G. Getman.- M.: Finance and Statistics, 2002.

  8. Kamyshanov P. I. Accounting financial accounting: textbook for students/ P.I. Kamyshanov, A.P. Kamyshanov. - 2nd ed., ispr. and add. - M.: Omega - L, 2005.

  9. Kozlova E.P. Accounting in organizations. M.: Finance and Statistics, 2005.

  10. Kondrakov N.P. Accounting: studies. Manual / N.P. Kondrakov. - 4th ed., reprint. and dop. - M.: INFRA - M, 2004.

  11. Nasonova N. N. Accounting [Text]: textbook / N. N. Nasonova. – Volgograd: Publishing House of VKB, 2007.

  12. Pipko V.A. Accounting (financial) accounting: accounting of assets and settlement operations: textbook. manual / Pipko V.A. et al. - M.: Finance and Statistics, 2002.

  13. Savitskaya G.V. Analysis of economic activity of the enterprise: Textbook. - 2nd ed., ispr. and dop. - M.: INFRA - M, 2004.

  14. Sokolov Ya.V., Bykov V.A. Inventory as an accounting method // Accounting. - 2005.

  15. Sorokina E.M. Accounting (Financial) statements of an organization: a textbook/ E.M. Sorokina. - Moscow "Finance and Statistics", 2004.

  16. Alekseeva, S.G. Some issues of improving accounting and reporting at the enterprise//Agrarian Russia. - 2007. No. 1 - p. 39 - 41;

  17. Babaev Yu.A. Accounting. M.: UNITY, 2002. - 432 p.

  18. Bezrukikh, P.S. Accounting: Textbook/ A.S. Bakaev, P.S. Bezrukikh, N.D. Vrublevsky/ edited by P.S. Bezrukikh. - M.: Accounting, 2002. - 324 p.;

  19. Bondina, N.N. Accounting in agriculture: studies. manual / N.N. Bondina, I.A. Bondin, E.I. Martemyanova, T.V. Zubkova. - M.: KNORUS, 2006. - 352 p.;

  20. Burlakova, O.V. Improving cash accounting // Accounting. - 2009. № 3 - pp. 64-67.

  21. Accounting in the agro-industrial complex: textbook / N.N. Bondam - M.: KnoRus, 2006.-352s.

  22. Veshunova, N.L. Accounting: textbook / N.L., Veshunova, L.F.Fomina. - 2nd ed. additional and revised - M.: TKVelti, Prospect. 2006.-b72s.

  23. Vladimirova, T. V.Theory of accounting: A textbook /T. V. Vladimirova et al.-M.:Exam, 2005. - 320s.

  24. Glushkov I.E., Accounting (tax, financial, managerial) accounting at a modern enterprise: in 2 vols. t. 1. / I.E.Glushkov, T.V. Kzheyaeva.-11th ed. - Moscow: KnoRus, 2004. - 1000s.LEX.UZ - National database of legislation of the Republic of Uzbekistan.

  25. MF.UZ - Ministry of Finance of the Republic of Uzbekistan.

  26. THE NORMA.UZ - Information and legal portal

1 Lex.uz/docs/417624

2 https://lex.uz/docs/771825

3https://nrm.uz/contentf?doc=34647_pravila_po_zapolneniyu_form_finansovoy_otchetnosti

4 https://lex.uz/docs/726952

5 Babaev A.Yu. Accounting financial accounting: textbook for universities / M.: University textbook, 2003.

6 Getman. V.G. Financial accounting: textbook / edited by prof. V.G. Getman.- M.: Finance and Statistics, 2002

7 Kamyshanov P. I. Accounting financial accounting: textbook for students/ P.I. Kamyshanov, A.P. Kamyshanov. - 2nd ed., ispr. and additional - M.: Omega - L, 2005

8 Kozlova E.P. Accounting in organizations. M.: Finance and Statistics, 2005.

9 Kondrakov N.P. Accounting: studies. Manual / N.P. Kondrakov. - 4th ed., reprint. and additional - M.: INFRA - M, 2004.

10 Pipko V.A. Accounting (financial) accounting: accounting of assets and settlement operations: textbook. manual / Pipko V.A. et al. - M.: Finance and Statistics, 2002.

11 Savitskaya G.V. Analysis of the economic activity of the enterprise: Textbook. - 2nd ed., ispr. and dop. - M.: INFRA- M, 2004.

12Savitskaya G.V. Analysis of economic activity of the enterprise: Textbook. - 2nd ed., ispr. and dop. - M.: INFRA- M, 2004.

13 The procedure for conducting cash transactions in the Republic of Uzbekistan

14 Chart of accounts of accounting of financial and economic activities of organizations

15 Personal research of the author


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