Their accounting

2.Organization of cash withdrawals at bank cash desks.
The heads of banking institutions must provide the necessary conditions that ensure the established rules of handling assets in cash desks and warehouses. Cash networks in banks are equipped in accordance with the "Technical requirements for the design and installation of cash networks", which should be separated from other services and, as a rule, located on the first floor of the building.
There should be no opportunity for outsiders to observe and study the location of the depository. The doors of the cash register should be locked from the inside during the day. The doors must have a small special window to see the outside. All windows in the cash register must be covered with curtains in the evening.
The cash register should be separated from each cashier's workplace by a booth. In this case, those responsible for the safekeeping of assets will be able to monitor the work of cashiers.
The cashier's desk should have lockable drawers, the code number of which should be known only to cashiers. Cashiers should be provided with safes, metal lockers, and wheelchairs to store valuables throughout the day. Customer service windows should be equipped with doors that can be locked from the inside.
Cash operations are carried out by banks in accordance with the relevant instructions. Cash desks are set up in banking institutions to receive cash during the day of the transaction. Cash receipts from enterprises and organizations, such as various cash payments, cash deposits of citizens, undistributed part of wages, are accepted by the cashier of the bank as cash receipts. it is said. Cash is accepted by the Bank on the basis of the following documents:
A) with the issuance of receipts from enterprises, organizations, institutions and the population on the form 0402001 (ads), when citizens make a deposit, it is recorded in the savings book, if the book is not specified, the money the depositor will be issued a receipt in the form 0402004.
B) with the issuance of a receipt in the form 0402003 on cash receipts form 0402003 from transport enterprises and organizations.
C) Cash transfers to charitable foundations shall be signed by the supervisor in addition to the signature of the responsible executor, provided that receipts of form 0402004 are issued for receipts of form 0402001. These transactions must be recorded in a separate ledger by the accounting staff.
G) All other receipts are accepted by issuing receipts in the form 0402004 on cash orders of the form 0482005

Now let's take a closer look at the procedure for performing cash transactions. The main document for cash transactions is the bill of exchange, ie the announcement of the transfer of money. This fee is issued by the customer before the transfer. The letter itself consists of 3 parts:

1. Fee letter
2. Order
3. Receipt
All three sections of the document must be filled in the same criteria. That is, the date of registration of the document, the name of the client company, its account, ie the number of the deposit account required, the content of the transaction, ie the purpose for which the money is transferred, the name of the person making the transfer, the full amount must be indicated and signed.
The number of the bill is determined by the responsible bank officer who receives it in the order of registration of receipts received by the bank. Acceptance of the fee is entrusted to the supervisor in the bank. In some banks, due to their internal procedures, this task is performed by the executive officer in charge of servicing the enterprise or by the assistant chief accountant.
The procedure for issuing cash at the cash desk is carried out by banks in accordance with the relevant instructions. Expenditure cash operations of commercial banks are understood as operations related to the issuance of cash from bank cash desks. Businesses and organizations can receive money for salaries, pensions, stipends, other benefits, bonuses, business trips for their employees.
Businesses and organizations are required to issue a cashier's check to receive cash from the bank for the purposes listed above. But before that, when opening a new account for the company, they must apply to the bank to get a checkbook. The application shall contain the name and code of the bank, the name of the enterprise, its account number on the required deposit, the name and number of the check book, the date of registration of the application. The application shall be signed and sealed by the head of the enterprise and the accountant. Based on the application of the enterprise, the bank writes a checkbook, indicating on each sheet the name of the bank, its code, the name of the enterprise, its bank account number and gives it to the customer. Checks in a checkbook are the basis for receiving cash from the bank. The day before the payment is received, the check is issued and handed over by the client together with the passport to the responsible executor who serves them. The responsible executor first checks that there is a sufficient amount of money in the account of this organization, and only then checks that the check is completed completely and correctly, comparing the two signatures and seals with the signatures and a sample of the seal . If all goes well, the check mark in the corner of the check is cut out and returned to the customer along with the passport. The supervisor checks again and then records the details in the cash register. The expense log shows the date, account number, check amount, report symbol, and correspondent account number.
The controller submits the checks to the cashier internally in conjunction with the expense log. The cashier calls the customer and takes his passport and stamp. If the control stamp number corresponds to the check number, the cashier counts the amount indicated on the check to the customer.
Each commercial bank has a number of cash desks to provide cash services to enterprises and organizations, ie the banking institution has a structural unit - the cash operations department. Income and expenditure cash operations in the cash operations department, their accounting and registration are carried out in accordance with the rules and regulations of the Republic of Uzbekistan "Issuance - cash operations, collection of cash receipts, cash transactions by legal entities." In order to receive and transfer money or other assets, the cash operations department includes cash desks, cash desks, cash desks, cash desks, and evening cash desks. Banks have opened a number of chart of accounts for the organization of cash inflows and outflows.
Banks organize the cash flow, set the procedure and deadlines for the transfer of cash receipts to organizations, the norms of spending the proceeds and the limit of their cash balances.
As mentioned above, an organization may keep cash in its cash register within a certain limit of their balance and spend it within the established norms from the proceeds. Taking into account the regulations developed by the Central Bank of the Republic of Uzbekistan, the limits of cash balances at cash desks and the rules of use of receipts are set by banks in accordance with the agreement with the management of these organizations.
Enterprises and organizations receive cash from banks and transfer cash in accordance with the rules of cash transactions by legal entities. At the same time, in accordance with the instructions "On the organization of money circulation in the banks of the Republic of Uzbekistan."