Their accounting

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Revenue Items
Symbols Items
Revenues from individual entrepreneurs	01
Salesofconsumergoods	02
Proceeds from the sale of vehicles	03
Revenuesfromcateringestablishments	04
Revenues from rail and air transport	05
Revenuesfromlocaltransportation	06
Revenuesfortelephoneservices	07
Revenues from housing and utility bills	08
Revenuesfromspectatororganizations	09
Proceeds from lottery tickets and other cash prizes	10
Revenues from household and medical, health and tourism services (including children's institutions)	11
Revenues from taxes, levies, duties and other mandatory payments	12
Revenuesfromagriculturalentities	13
Allowances for alternative military service, schooling and education	14
Money transferred to the savings accounts of citizens	15
Money transferred to savings accounts (excluding car loan deposits)	16
Revenuesfrompostalenterprises	17
Money deposited on a bank plastic card	18
Money transferred by business entities to form the authorized capital	19
Money transferred to "Avtokredit" deposit account	20
Money given to wages and equivalent payments, but returned unused	28
Loans and money transferred to repay their interest	29
Receipts in foreign currency from the sale of foreign currency at exchange offices	30
Proceeds from the sale and privatization of securities	31
Other receipts	32
Total income: (according to symbols 01-32)	0
Money received (transferred) from other cash desks of the branch of a commercial bank and deposited in the cash desk of the branch 10101	33
Cash balances at the cash desk of MB HBBHKKM per day	34
Cash balances at the cash desks of commercial banks per day	35
Money received from the circulating cash desk of a commercial bank and deposited in the circulating cash desk of MB HBB HKKM 10101	36
Money received from MB HBB HKKM or commercial bank and deposited in the circulation bank 10101 of a commercial bank	37
Money transferred from the reserve fund of the Central Bank and deposited in the revolving box office-10101 8 38 (01) 38	38
Subsidies received (transferred) from all (internal) cash desks of a commercial bank (department) and transferred to other cash desks, except for the revolving cash desk 10101	39
Total: donated banknotes (according to symbols 33-39)	(without symbol)
Total: by income (total of 01-39 symbols)	(without symbol)

Expenditure operations carried out by commercial banks and their branches, as well as by the Territorial Head Offices of the Central Bank, are reflected in the following symbols:

Cost items		Symbols
Payments for wages (salary)		40
Money given to scholarships		41
Money paid for business trip expenses		42
Money given for the purchase of gas and oil products		43
Money given within the limits of the transferred receipts		44
Money given to individual entrepreneurs who produce goods, perform works and provide services	45
Money given to agricultural entities	47
Payments for pensions, benefits and insurance	50
Payments to businesses for dividends	51
Cash issued from bank plastic cards	52
Money given for other purposes	53
Loans issued in cash	54
Money transferred from savings accounts	55
Expenditures in sums for the purchase of foreign currency at exchange offices			57
Subsidies to postal enterprises			59
Total cost: (according to symbols 40-59)			0
Money spent for transfer (transfer) to all (domestic) cash desks of a commercial bank (department) from the circulation cash desk 10101 of this bank branch			60
For sending (transfer) to all (internal) cash desks of the branch of a commercial bank, support funds spent from other cash desks, except for the cash desk			61
Cash balances at the cash desk of MB HBB HKKM at the end of the day			69
Cash balances at the cash desks of commercial banks (branches) at the end of the day	70
Money spent from the circulating cash desk of MB HBB HKKM to provide assistance to a commercial bank (branch)	71
Cash withdrawn from the circulation cash desk 10101 of a commercial bank (branch) for sending to MB HBB HKKM or a commercial bank (branch)	72
Money spent from the circulating cash desk of MB HBB HKKM for transfer to MB reserve fund	73
Total: Support funds sent (transferred) from bank cash desks (according to symbols 60-73)	without symbols
Total: By cost (40-73 characters in total)	without symbols

All cash flows (cash inflows and outflows) made at the cash desks of commercial banks and MB HBB HKKM are represented by symbols 01-73.

When reflecting transactions on the receipt or movement of cash (transfer from cash to cash, transfer) through the appropriate symbols, (for example, 40 (00) symbol 40 (01 for a symbol divided into several sub-groups) ), 40 (02) 40 (03) and 40 (04) subclasses) can only use the corresponding subgroups (40 (01), 40 (02) 40 (03) and 40 (04)) .
This means that not all symbols divided into several subgroups are allowed to use the main, main (in our example, this is the 40 (00) symbol). All symbols that are not subdivided, for example, 15 (00).
When reflecting cash inflows and outflows through the appropriate symbols, the corresponding symbols must be selected in the prescribed manner, depending on the content of the cash transactions.
As a result of the cash flow forecast, the excess of expenditures over revenues indicates the need to issue additional money into circulation, otherwise it is necessary to withdraw money from circulation. The balance of cash income and expenditure of the population and the forecast of cash flow are the main indicators that coordinate the circulation of money. Although these two indicators are common to the main cash flow, there are some differences between them:
1. If only cash turnover is indicated in the cash turnover, the balance of cash income and expenditures of the population shall indicate the cash and non-cash turnover of the population in full.
2. The balance of monetary income and expenditures of the population differs from the forecast of cash turnover and shows the income and expenditures of the population on personal gardening, handicrafts and other services.
3. The monetary income of the population is reflected in the expenditure side of the cash flow, the expenditure of the population is reflected in the income side of the cash flow. Fulfillment of cash flow forecast is the first priority in ensuring the stability of money circulation.
Forecasting of cash turnover in the Republic of Uzbekistan is carried out by compiling a forecast of cash turnover of banks in the country.
The Central Bank of the Republic of Uzbekistan and the Central Bank of the Republic of Uzbekistan, as well as commercial banks forecast cash flows in the region and analyze the state of money circulation.
The forecast of banks and cash flows in the country is made on the basis of the forecast of economic and social development of the country and the indicators of the national budget.
Banks receive cash orders from legal entities that have a deposit account in the bank until the basic requirement is to compile a quarterly forecast of cash flows.
Branches of commercial banks and non-affiliated commercial banks shall receive cash applications from legal entities servicing the deposit account in accordance with the form in Annex 1 30 days prior to the beginning of the forecast quarter.
The Ministry of Defense, the Ministry of Internal Affairs, the National Security Service, the military units and organizations of the Ministry of Emergency Situations (excluding trade and entertainment organizations) provide information on the total amount of cash received and disbursed to banks in the forecast quarter. Amounts are included in the forecast of cash turnover under the items "Other receipts" and "Cash on wages".
Cash turnover is aggregated in the account according to the form of appendix 4 on sources of income and structure of expenses.
The amount of payments specified in the cash orders does not mean that legal entities will be given cash only within the limits of these orders.
Branches of commercial banks and non-branch commercial banks pay special attention to the full accounting of cash inflows from legal entities, taking into account the forecast calculations of the activities of legal entities and the possibility of increasing cash receipts. ribs.
Banks, if necessary, in accordance with the results of consideration of cash applications from legal entities, and in consultation with customers, make adjustments to them.
Continuous issuance of cash from deposit accounts to individuals and businesses is one of the most important criteria for assessing the efficiency and reliability of commercial banks in summarizing the results of quarterly, semi-annually and annually.
Commercial banks regularly study and analyze the state of money circulation and take practical measures to strengthen it, ensuring the continuous satisfaction of the needs of the population and businesses in cash on their demand.
Commercial banks carry out activities aimed at attracting free funds of individuals to deposits, expanding the transfer of personal income to non-cash deposits, the development of cashless payments for goods and services.
Also, in agreement with legal entities, they set limits on the amount of cash left in their cash registers, the procedure and deadlines for the transfer of cash receipts to the bank.
They also constantly monitor the daily cash inflows, analyze the reasons for the discrepancy between the actual receipts and the forecast of cash flows, and take measures to ensure an increase in cash receipts. manage the condition and use of reserves promptly, as well as make rational use of them in order to ensure that the available cash is sufficient.
Branches of commercial banks and non-branch commercial banks on the basis of the analysis of the state of money circulation and the indicators characterizing this situation develop proposals aimed at stabilizing money circulation, continuous satisfaction of cash needs of the population and business entities It is expedient for them to make speeches and submit them to the local authorities.
MB HBB coordinates and monitors the activities of commercial banks in the Republic of Karakalpakstan, regions and the city of Tashkent in order to organize the work on money circulation.
Disbursement of cash to business entities, regardless of population and form of ownership, is carried out within the limits of the funds in their deposit accounts for the purposes specified in the payment documents.
Banks provide uninterrupted disbursement of cash to individuals and businesses on their first demand. In this case, they provide cash primarily for salaries and equivalent payments, pensions, stipends, business trips, as well as deposits of the population.
Receipt and expenditure of cash received from the bank by legal entities is carried out by legal entities in the manner prescribed by the rules of cash operations.
Cash payable to individuals for their non-business activities may be transferred to their savings accounts in banks of the Republic of Uzbekistan.
Legal entities provide the bank with information on the terms of remuneration provided for in the collective agreement or other local regulations. The specified information will be announced in the cash orders submitted to legal entities.
When agreeing the exact terms of payment of cash for remuneration with legal entities, banks may provide remittances to legal entities for the days of the month throughout the bank, taking into account the terms of remuneration established by collective agreements or other local regulations. take into account the need for a uniform distribution of up to.
Banks do not allow legal entities to pay cash ahead of schedule for the payment of wages, except as provided in the instructions.
Payment of wages to budget organizations twice a month, unless otherwise provided by collective agreements or other local normative acts of the budget organization: for the first half of the month - on 16-20 days of the same month and for the second half of the month - will be held on days 1-5 of the following month.
Within the above-mentioned payment period, each budget organization should set a specific salary period in agreement with their managers.
The terms of payment to all other legal entities are determined by agreement with them on the basis of collective agreements or other local regulations.
Cash benefits for servicemen of military units and organizations of the Ministry of Defense are paid in the following order: for servicemen of units for the current month - from the 13th to the 20th of the month, for servicemen in organizations and institutions on the 23rd of the month. from the 29th to the 29th, the composition of free-paid employees is 16-20 days of the same month for the first half of the month and 1-5 days of the following month for the second half of the month. The garrison commanders, in agreement with the heads of the banks, set a definite deadline for each military unit or organization to receive money within the above-mentioned terms.
Payment of allowances to servicemen of the Ministry of Internal Affairs and the National Security Service of the Republic of Uzbekistan is made once a month, to military units and military educational institutions for 15-20 days of the current month, and to the organizations of their departments - on the 20th of the month. It is done in 25 days.
Employees of the Ministry of Emergency Situations are paid on the 5th and 20th of each month.
Terms of payment of scholarships to students are determined by the banks in agreement with the heads of relevant educational institutions or higher organizations to which they are subordinated, until the deadline for payment of scholarships to students going to internships, as well as for the entire internship period. cash is allowed for. In the event that the holidays begin, the institutions will provide scholarships to students regardless of the duration of the scholarship.
Cash for scholarships and stipends are paid by banks one day before the business day when the payment deadlines fall on weekends or holidays. Legal entities whose days off do not correspond to the established days shall be paid one day before the holidays for the period of time corresponding to their days off.
At the time of termination of the employment contract with employees, legal entities are paid for settlements with them and those on leave, as well as with out-of-state (unregistered) employees, regardless of the deadlines for payment of wages.
The payment calendar for legal entities shall indicate the terms of disbursement agreed upon in the above-mentioned manner. The exact amount of money to be disbursed shall be deposited in the calendar on a quarterly basis on the basis of cash orders submitted by legal entities in the form in accordance with Annex 3. At the same time, banks check whether the terms of payment of wages and stipends specified in the cash orders correspond to the terms specified in the payment calendar.
The payroll calendar shows payments for all days of the month, including non-working days (weekends and holidays).
The calendar includes the entire amount of cash paid for salaries and stipends from the bank's cash desks. The calendar does not include salaries for legal entities by mail and for deposits.
Special units of the Central Bank and commercial banks to monitor the issuance of cash:
- Carries out regular monitoring of daily cash inflows, as well as analysis of the status of cash settlements and prepares monthly reports on the status of cash payments, the presence of delays in their issuance;
-considers the appeals and complaints of the bank's customers on the issues of unrestricted and uninterrupted issuance of cash and takes immediate action on them, conducts inspections in the departments and branches of commercial banks on these issues.
Settlements on goods made by individuals using bank plastic cards are equated to cash settlements.
Legal entities are also equated to non-cash settlements for goods made by individual entrepreneurs who are not legal entities using corporate bank plastic cards.
Commercial banks compile 5-day and 13012 monthly reports on income and expenditure of cash at bank cash desks on the basis of summarizing one-day data for the period. The cash report is compiled on the basis of information provided by commercial banks and the Central Bank of the Republic of Uzbekistan in electronic form to the Central Bank Information Center. Therefore, to ensure the completeness and timeliness of reports on the inflow and outflow of cash in the Republic, to fill in the relevant electronic information directly by each bank.and on time.
When compiling daily, 5-day and monthly reports, the amounts of each income and expenditure that make up the cash flows made during the reporting period at the cash desks of commercial banks and MB HBB HKKM are aggregated by symbols. During the reporting period, the bank's cash desk is required to collect amounts on symbols 01-32 to determine the amount of cash received from customers, and the bank cash desk is required to add amounts on symbols 40-59 to determine the amount of cash spent on customers.
When aggregating amounts by income or expense symbols, subdivide the sub-groups that have multiple sub-groups (e.g. 40 (00) - symbol 40 (01), 40 (02), 40 (03) and 40 (04). According to the symbols, only the sums corresponding to the subgroups are summed. When reflecting income or expenditure transactions through bank tellers, it is prohibited to use the main symbols with sub-symbol groups, for example, the symbol 40 (00). Symbols that do not have subgroups, such as 15 (00), are excluded.
Money received from the cash desks of a commercial bank or other bank cash desks deposited in the revolving cash desk of MB HBB HKKM is reflected in symbols 33 and 36-39. Withdrawals from the cash desks of the bank or from the revolving cash desks of the Central Bank of the Republic of Tajikistan for the purpose of sending to the cash desks of commercial banks are reflected in the symbols 60-61 and 71-73. The amount of cash balances in the cash desks of a commercial bank should be reflected in 35 symbols at the beginning of the day and 70 symbols at the end of the day and should be equal to the sum of balances on accounts 10101, 10102, 10103, 10107, 10109, and 10111, respectively.
In determining the amount of receipts from customers and expenses incurred by customers at the cash desks of the bank, the amounts reflected in the symbols 33-39 and 60-61 and 69-73 are not included in the total amount of income 01-32 or expenditure 40-59. Cash balances at the end of the reporting period, is amounts in symbols 69-70, are cash balances at the beginning of the next reporting period and should be reflected in symbols 34-35, respectively.
The following equations must be made between the balances remaining at the beginning and end of the day in the cash registers when compiling the daily, five-day and Form 1312 monthly reports on cash inflows and outflows.
Table 3
Basics of checking daily, five-day and monthly reports on cash inflows and outflows in commercial banks

In general for all cash desks in a commercial bank (branch):

35(01-06)

+(01-320

+33(01-04)

+37(01,03,04)

+39(01-04)

-(40-59)

-60(01-04)

-61(01-04)

70(01-06)

1010 - "Cash in circulation":

35(01,06)

+Income(01-29, 31-32)

+33(01-04)

+37 (01,03,04)

-Cost(40-51,52(02), 53-55,59)

-60(01-04)

-72(01,03,04)

70(01,06)

10102 - "Cash reserves":

35(02)

+39(01)

-61(01)

70(02)

10103- "Cash in exchange offices":

35(03)

+30

+39(02)

-57

-61(02)

70(03)

10107 - "Cash at ATMs":

35(04)

+39(03)

-52(01)

-61(03)

70(04)

10111 - "Cash in cash desks not located in the bank building":

35(05)

+39(04)

+Income(01-29, 31-32)

-61(04)

-Cost (40-51, 52(02), 53-55, 59)

70(05)

Non-fulfillment of the equations mentioned in this table by commercial banks, improper organization of accounting transfers on cash inflows and outflows of cash in the bank, or the content of cash transactions indicates that the reflective symbols were selected incorrectly. It is also not allowed to ignore, deduct or change the amounts expressed in any of the income or expense symbols provided for in the equation in order to ensure that the equations are artificially fulfilled in the reporting process. This is because the main purpose of conducting 5-day and monthly reports is to study the real situation in terms of cash inflows and outflows. The amount of cash received at the cash desks of commercial banks should correspond to the debit turnover of accounts 10101, 10102, 10103, 10105, 10107 and 10111 in commercial banks, and the amount of cash spent should correspond to the amount of credit turnover of these accounts.

When transferring cash from one cash desk to another, a commercial bank branch (except for cash desks not located in the bank building, ATMs) must use the account 10109 - "money on the go" as a transit account. . However, balances in account 10109 at the end of the day are used when account 10109 is used in the redistribution of cash between the cash desks of a bank branch or in the transfer of aid funds from one bank branch to another bank branch. (cash) should not be allowed to remain. Cash inflows or outflows to the 10102 cash reserve account in commercial banks can be made only through the cash desk of the same bank 10101, using the transit account 17301. Similarly, when allocating funds from the cash desk of a commercial bank branch to another commercial bank branch or another branch of the same bank on the basis of the order of the Central Bank, it is necessary to use the account 10109 - "money in transit". It should be noted that the cash transfers made at the cash desks of the bank must be made in the prescribed manner and the correct choice of symbols on them must be checked in the manner prescribed by the chief accountant .
Thus, during the transition to a market economy, banks can forecast cash flows and constantly monitor their implementation, in a timely and complete manner within the existing funds in their accounts, regardless of the form of ownership, according to customer requirements. serves to ensure the issuance of cash.
The transfer of money to the bank's cashier in various ways is called collection.
Today, cash receipts are collected in the following order:
- direct - cash transfer by farms to the bank's cash desk (day and evening);
- to collectors - for further transfer to banking institutions;
- to the joint cash desks of the organizations - for further transfer to banking institutions;
- can be transferred to communication companies - to the accounts of banking institutions;
- To IB institutions - for further transfer to a banking institution.
Business entities must transfer all the excess of the cash balance to the bank in the above ways in order to transfer it to their bank accounts in the manner and within the period agreed with the banking institution.
There is a constant control over the timely and complete delivery of cash receipts. This control is exercised by the tax authority. Supervision by banks is carried out in the following order:
Each banking institution compiles a list of enterprises and organizations with a steady income, based on which it monitors the timely and complete delivery of daily cash receipts.
For organizations that do not have a regular cash flow, they set the procedure and deadlines for the submission of cash flow in consultation with their leaders.
Collection of cash receipts of business entities in the country and transportation of valuables between banking divisions shall be carried out by the territorial departments and divisions of the business account collection association under the Central Bank of the Republic of Uzbekistan in accordance with the current legislation of the Republic of Uzbekistan. This is done on the basis of existing contracts.
The contract is a tripartite agreement between the bank, the client and the collection service. The economic collection collection association under the Central Bank of the Republic of Uzbekistan is an independent economic accounting organization, which operates on the basis of its charter.
The staff of the collection service will be hired in accordance with the relevant procedures and a contract will be signed with them.
Cash collection services collect cash receipts from businesses without collecting brokerage fees. The costs associated with this work will then be reimbursed by the banks on a monthly basis, provided by the collection service on the basis of a bilateral agreement between the banking department and the collection service.
The list of business entities where cash receipts are collected by collectors is registered in a special book and entered into computers.
A business card is prepared for each business entity on a monthly basis and is assigned a business registration number. Depending on the amount of money received, the necessary bags will be sold to businesses in the appropriate order.
The business entity must submit 3 copies of the plan (abbreviated name of the business entity) to the bank.
When transferring money to collectors, each business entity writes 3 copies of the application account in the bags.
Copy 1 - to the collection bag
Copy 2 - to the collector
3 copies remain in the client.
Before accepting the money bag, the collector must provide the sender with an identity card with a photo, a power of attorney in the appropriate form to receive the money, a business card. The person in charge of the money transfer shall make all entries in the business card when handing over the bag of money to the collector.
Upon receipt of the money bags, the collector checks the following:
- suitability and integrity of the bag;
- its correct sealing (accuracy of the seal and its unity with the sample);
- the numbers of the bags received and delivered correspond to the numbers indicated on the business card, baggage and receipt;
- the responsible person of the business entity has signed the consignment note and receipts;
- the amount of cash receipts indicated on the business card corresponds to the entries in the consignment note and receipt, as well as the correspondence of the amounts written in numbers and words;
- Signs the 3rd copy of the receipt, writes on it the date, the number of the bag received and stamps the direction. The business entity then provides an empty bag to the responsible person of the entity.
The cashiers hand over the bags to the bank's evening cashier to the accountant. The bags will be handed over with the relevant books signed. The cashier, in turn, checks the following when receiving cash bags:
- Integrity of money bags (torn, patched)
- accuracy and conformity of the seal to the approved samples;
- the numbers of the bags correspond to the numbers indicated on the bags;
- the number of bags of coins, the total amount of receipts in accordance with the baggage, etc.
If a defective bag is found, then the bag is opened in the presence of the cashier, the supervising accountant and the collector, and the valuables inside are counted. If a defect is found, a report will be drawn up in 3 copies. It will be signed by all participants.
Copy 1 to the bank folder
Copy 2 - to the investigating authorities
Copy 3 is given to the business entity that submitted the money.
According to the decision of VM №280 (dated 5.08.02) to ensure the timely receipt of cash receipts and to reduce out-of-bank transactions, it was made mandatory to include a DS service employee in the collection team. This will help strengthen the money supply.

Conclusion
Banklar aholi va mijozlarga naqd pullarni berish va ularni qabul qiish maqsadida kassa ishlarini tashkil etadi va amalga oshiradi. Iqtisodiyotni modernizatsiyalashda pul aylanmasi tar-
kibida naqdsiz pullar bilan amalga oshiriladigan hisob-kitoblar hajmini oshirish naqd pullar bilan amalga oshiriladigan hisob-kitoblar va bankdan tashqari naqd pul aylanmalari haj-
mini qisqartirishga harakat qilinadi. Buning natijasida naqd pullarni inkassatsiya qilish, saqlash, qo'riqlash va boshqa xavfsizliklarni ta'minlash bilan bog`liq xarajatiami kamaytirish va to`lovlarning samarali usullarini kengroq joriy etishga imkoniyat yaratiladi.
Bankning pul ombori, kassalari va pullarni qayta sanaydigan bo'limlari pullarni tashish va vaqtinchalik saqlash uchun zarur bolgan jihozlar, mahkamlanadigan temir shkatlar, o`tda yonmaydigan seyf va temir seyilar bilan jihozlangan bo'lishi
shart. Bankning kassalaridagi naqd put va qirnmmatliklar xavfsizligini ta'minlash maqsadida uning tashqari va ichkari oynalaridan ko`rinmasligi hamda tegishli panjaralar bilan hi-
moyalangan lozim.

This learn course has provided an introduction to some of the basics of accounting. You have learned the basic terminology of bookkeeping and accounting, the general purposes and functions of accounting and the differences between the two sorts of accounting (financial accounting and management accounting). You should also now be able to describe the different elements of financial information, such as income/revenue, costs/expenses, assets and liabilities, as well as identify the main financial statements (income statement, balance sheet and cash flow statement) and their purposes.

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