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

"Cash register of the organization (enterprise)" - accounting of funds in the cash register of the organization.
"Operating cash register" - the funds received by the organization in settlements with the population are taken into account. In this case, the organization is required to have a cash register registered with the tax authorities. A "Book of the cashier-operator" is started for each cash register. It must be numbered, laced and sealed with the signatures of the tax inspector, the head and the chief accountant, as well as the seal of the organization.
"Money documents". In the cash register of the enterprise, not only cash can be stored, but also securities (forms of workbooks, shares, bonds, promissory notes, paid sanatorium vouchers). Accounting is organized in a separate cash register, and a separate page is allocated for each type of documents. Accounting for the receipt of documents is carried out according to the invoice issued by the cashier in two copies. The issue is carried out on the basis of a requirement issued by an accountant. Monetary documents are accounted for at face value. When cash documents flow, a separate cash report is compiled and transmitted to the accountant.
"Cash register in foreign currency".
Here are the main correspondent relations of the "Cash Register" account.

Table 1. The main correspondent relations of the "Cash Register" account.

№	Content of operations			Correspondent accounts
				Dt		Cr
1	Cash proceeds have been recorded			Cash register		Revenue
2	Funds have been received from the checking account according to the receipt			Cash register		Settlement accounts
3		The remains of the unused advance were returned by accountable persons: cash, checkbook	Cash register		Checkbooks
4		The revenue of wholesale organizations for cash payment within the limit has been recorded	Cash register		Settlements with buyers and customers
5		Cash compensation for material damage	Cash register		settlements for compensation of material damage
6	Repayment of the loan			Cash register		Settlements on loans granted
7		Repayment of payments for goods sold on credit	Cash register		"Settlements for goods sold on credit"
8	Receipt of cash from shareholders on account of their contribution to the authorized capital			Cash register		Settlements on contributions to the authorized (pooled) capital
9		Receipt of payments from other debtors	Cash register		Settlements with different debtors and creditors
10		Repayment of advances previously issued to suppliers and contractors	Cash register		Settlements with different debtors and creditors
11	Repayment by suppliers of claims previously submitted to them			Cash register		"Settlements on claims"
12		Receipt of advances from buyers and customers	Cash register		Settlements with buyers and customers
13	Proceeds due to the sale and other write-off of fixed assets and other assets			Cash register		Other income and expenses
14		Reimbursement by suppliers of the amounts of shortage of materials, goods	Cash register		Settlements with suppliers and contractors
15	Receipt of funds from branches			Cash register		Settlements on current transactions
16		Receipt of foreign currency funds by check	Cash register		Currency accounts
17	Receipt of short-term loans and borrowings			Cash register		Settlements on short-term loans and borrowings
18	The funds of the target purpose were received			Cash register		Targeted financing
19	Reflection of the positive exchange rate of the sacristy by currency and excess cash in the cash register			Cash register		Other income and expenses
20		There are surpluses in the collection bag when counting in the bank and a shortage for the same amount in the cash register	Cash register		Transfers in transit
21		Transfer of funds to the organization's cash desk by operational cash desks	Cash register		Operating cash register
22		Reflection of the deposit of money into a simple partnership on account of a contribution to this partnership	Cash register		Deposits under a simple partnership agreement
23		Receipt of rent in cash against future payments	Cash register		Income received on account of future periods