The purpose and the main task of the existence of any commercial structure is obtaining the highest possible income, which is measured in monetary terms. For the beginning of functioning of the entity require a starting (initial) capital (own, borrowed). Funds are invested in current and non-current assets of the future enterprise. In the implementation of activities initial investments are proper conversions, the result of which is profit – money. The cycle is closed and continuous, and its speed and efficiency affect profitability and the profitability of the company.


Of the enterprise funds is the most liquid share of current assets. The source of their formation depends on the legal form of organization and type of its activities. With all the variety of accommodation cash is reflected only in the asset side of the balance sheet. Relationships with state tax agencies, contractors (suppliers and buyers), budget funds, employees of the company, its partners, proprietors and founders are based on monetary calculations. The reliability and solvency of an organization depends on the proper redistribution of financial flows and the availability of specific free volume of monetary assets.

Depending on areas of activity placed according to the types of storage and use of all funds of the organization. Frequency of use of a specific asset should match its size in the total mass. Typically, these rates are regulated by the Charter and internal documents of the company, legislation of the Russian Federation. Cash included in current assets can be divided in these types:

  • cash
  • non-cash
  • cash documents (the equivalent of the money supply).

In modern enterprises are simultaneously applied in all existing forms, it gives the possibility of their easy distribution and inclusion in the company's business or investment activities.

Cashless funds

More than 75% of settlements with the participation of the banking system. Non-cash money resources to date are the most common and safest form of storage and movement of financial resources of any entity. For this purpose in a credit institution, the enterprise (according to the approved procedure) open design, or a special foreign currency account, depending on business need. Upon the written request of the client the Bank makes to transfer funds to the specified details of the company. With the help of non-cash settlements are performed with the suppliers, the contractors, interest payments, and amounts outstanding under loan (credit) contracts, tax payments to budgets of various levels, etc. On the settlement account of the company credited amounts received from the sale of finished goods, services, works, goods and other income. If necessary, the enterprise may open a special Bank account for accumulation of funds for a specific purpose (letters of credit, savings and reserve funds). The implementation of foreign economic activity presupposes the work of the organization with different currency. To fulfil contractual obligations and requirements of the legislation of the Russian Federation in foreign currency, the enterprise shall open foreign currency account.

A limited part of the cash assets of the organization may be present at the box office. The source of cash is proceeds from the sale, removing the assets from the accounts of the company, the return of the sub-report, etc. in the safe of the enterprise can store some part of the most liquid monetary instruments and securities that will be used in the near future. For each of the entity data volume of current assets is regulated by internal documents and current needs. Cash is often used for emergency needs, travel expenses, wages, compensation and holiday pay. Certain contractual obligations in connection with small volumes, or conditions of the counterparty can be provided with the necessary amount of cash on a specific date. The amount of money at the box office may exceed the permitted level within three days, then rent unused cash to the account. The amount of the wages not issued in time, are deposited, not implemented monetary instruments transmitted to the Bank safety Deposit box. For cash and cash instruments the cashier room is equipped with safety requirements, and the cashier or designated by order of the accountant assumes full responsibility for material values.


Part of own circulating assets not involved at the moment in production processes, can be translated by the organization in monetary instruments (quickly realized), securities (bills, stocks, options, bonds), deposited, invested in other companies (including subsidiaries). Cash in this scenario, you may lose some liquidity through the period of withdrawal, but it will save (in some cases, increase) its initial cost. Storage equivalents current assets is regulated by the internal documents of the company. The most common and safe method is to place them in a safe Deposit box, thus the liquid can be stored in the cash of the organization.

Most often businesses need additional working capital assets, due to the long production cycle, outstanding receivables in a timely manner, force majeure, etc. In this case, the owners of the company take the decision to bring asset, such as other people's money. Depending on the volume, timing and fees for their use there are several possibilities of the loan. Assets in joint-stock companies are involved by additional issue of securities, municipal and Federal enterprises are financed from the budget of the subsidiary using the resources of the parent company. Organizations of any legal form of ownership can attract the funds of the Bank or other financial institution as loans of the loan. The source of the money and accrued interest under the agreement are reflected in the liabilities side of the balance and the funds in the portfolio. In agreement with the lenders party to the funds can be transferred to the account, the cashier of the enterprise or be transferred as monetary instruments, securities, debt obligations of third parties (contract assignment).

Funds in the composition of the assets of the organization are monitored carefully. All of the processes associated with economic activities, documented and reflected in the corresponding registers of accounting. For control and analysis of all types of assets there are a number of regulatory legislative acts. Accounting of funds is made on the basis of the Federal law "On accounting", the Civil, Tax and Labor codes, GAAP and chart of accounts. As part of current assets monetary funds of all types are recorded in the active part of balance. To control and consolidate information about financial flows provided a set of accounting registers, which are reflected in section No. 5 of the chart of accounts. A common characteristic for them is the order of the records, calculation of final and intermediate residue, the formation of momentum asset, such as cash. Account No. 50 "cash" is intended to account for cash, he is active on the debit recorded an increase of loan – expenditure. The remainder (balance) of the start and end of the period is recognised to the debit of the account, calculated (on a particular date) by the formula: n Ond – Aboutto = to. A similar structure are all the registers intended for accounting and control of monetary assets.

  1. No. 51 "Settlement account" is used to summarize all information on non-cash assets of the company.
  2. No. 52 "foreign Currency account" is used for non-cash settlements in the currency of other countries (foreign economic activity).
  3. No. 55 "Special accounts in banks" is most often used in letter of credit (non-cash) form of payment.
  4. No. 57 "Transfers in transit" takes into account financial instruments used in conducting transactions in foreign currency.

As appropriate to each account offers several analytical sub-accounts, on which the information is detailed, which greatly facilitates the accounting. The funds can span multiple settlement accounts in foreign currency transactions must be kept separate record of the receipt and expenditure of currency, etc.


To reflect the movement of funds for each account is provided of the approved forms of registers. Documents must contain certain mandatory details and be signed by responsible officials that are assigned to the internal order of the enterprise. To account for the cash in cash apply documents:

  • receipt order
  • money order
  • cash book
  • magazine PKO and RKO (registration and numbering);
  • cashier's checks (when using registers).

The motion of non-cash assets, and foreign currency Bank accounts documents are used:

  • the payment order
  • payment request
  • ad on the cash
  • Bank statements for settlement (special foreign currency) account
  • checks
  • letters of credit.

Cash documents and cash in transit include the following cash equivalents:

  • postage stamps
  • securities
  • paid, but not issued on the hands of travel documents (railway, air tickets);
  • vouchers, etc.

Requirement for the General monetary instruments is the lack of a fix, have the appropriate signatures and seals, the correct filling of all necessary requisites. In case of discrepancy between form it is void, consequently, the operation that transfers of funds are not committed.


When creating any company is its main (current) activity the implementation of which it will receive income (9/99). The realization of produced goods, purchased goods, performed work, rendered services are the main source of formation of money supply. In parallel, the company can profit from investing and financial activities. The main channels of increasing the monetary assets of any enterprise are:

  • revenue from customers in product sales
  • proceeds from the sale of non-current and current assets;
  • royalty revenues from owners and third parties
  • special-purpose financing;
  • compensation for material damage;
  • refund imprest
  • received loans, loans, loans
  • the sale of securities
  • return from suppliers (advance payments, penalties);
  • interest on loans to other organizations
  • the emission (issue) of securities (for joint-stock companies).

As a result of the operation of the enterprise, regardless of the type of activity and legal form, a part of money outflow occurs. Its main areas are:

  • payroll to employees;
  • tax payments to budgets of various levels and extrabudgetary funds;
  • purchase of current and non-current assets, IA (payment to suppliers);
  • rental and leasing payments
  • repayment of loans loans received loans
  • payments to the owners, founders
  • the purchase of securities, investments in subsidiaries
  • amounts issued under the report;
  • payment of penalties, claims from buyers, tax authorities, etc .;
  • provided loans, loans.

The outflow of cash assets associated with the current, financial and investment activities of the enterprise. In this case, the costs associated with the main direction of work are obligatory.