The goal and main goal of the existence of any commercial structure is to obtain the highest possible level of income, which is measured in monetary terms. At the same time to start the operation of the business entity you need a starting (initial) capital (own, borrowed). Cash is invested in the current and non-current assets of the future enterprise. In the process of carrying out the activity, the initial investments pass through corresponding transformations, the result of which is the receipt of profit - cash. The cycle is closed and continuous, and its speed and efficiency affect the profitability and profitability of the company.


The company's cash is the most liquid part of its current assets. The source of their formation depends on the legal form of the organization and the type of its activities. With all the variety of placement, cash is only reflected in the balance of the enterprise. Relations with state tax structures, contractors (suppliers and buyers), off-budget funds, employees of the company, its partners, owners and founders are based on cash settlements. Reliability and solvency of the organization depends on the correct redistribution of financial flows and the availability of a certain amount of free of its own monetary assets.

Depending on the direction of activity, all types of funds of the organization are placed according to the types of storage and use. The frequency of use of a certain type of assets should correspond to its size in the total mass. As a rule, these indicators are regulated by statutory and internal documents of the company, the legislation of the Russian Federation. Cash included in current assets can be distributed according to the following types:

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

At the modern enterprises all existing forms are applied simultaneously, it gives the chance of their fast distribution and inclusion in financial and economic or investment activity.

Non-cash funds

More than 75% of mutual settlements occur with the participation of the banking system. Non-cash funds are by far the most common and safe type of storage and transfer of financial resources of any legal entity. To this end, in a credit institution, an enterprise (under an approved procedure) opens a settlement, special or currency account, depending on the production need. Upon a written order of the client, the bank transfers funds to the specified details of the counterparty. With the help of non-cash funds, settlements are made with suppliers, contractor organizations, payment of interest and arrears of loan (credit) contracts, tax payments to budgets of various levels, etc. On the settlement account of the enterprise the sums from realization of finished goods, services, works, the goods and other receipts are entered. If necessary, the enterprise can open special accounts in the bank, on which the funds of a specific purpose (letters of credit, accumulation and reserve funds) are accumulated. Implementation of foreign economic activity involves the work of an organization with different currencies. To fulfill contractual obligations and requirements of the legislation of the Russian Federation when working with foreign monetary units, the enterprise is obliged to open a foreign exchange account.

The limited part of a monetary assets of the organization can be present in cash. The sources of cash receipt are the proceeds from sales, the withdrawal of a part of the assets from the company's accounts, the return of the sub-account, etc. Also, some of the most liquid monetary documents and securities that can be used in the near future can be stored in the safe of the enterprise. For each business entity the volume of these current assets is regulated by internal documents and current needs. Cash money is most often used for urgent needs, travel expenses, payroll, compensatory and vacation payouts. Some contractual obligations due to small amounts or conditions of the counterparty can be provided with the necessary amount of cash at a specific date. The amount of money on hand can exceed the allowable level for three days, then unused cash is deposited to the settlement account. The amounts of remuneration not issued on time are deposited, unrealized monetary documents are transferred to the bank safe. To work with cash and cash documents, the cashier's premises are equipped with security requirements, and the cashier or the accountant appointed by the order is fully responsible for the material values.


Some of its own current assets that are not currently involved in production processes can be transferred by the organization into money documents (quickly sold), securities (promissory notes, shares, options, bonds), placed on deposit accounts, invested in other companies (including number of children). Cash in this case may lose part of the liquidity due to the term of cashing, but at the same time they will retain (in some cases, increase) their initial value. The storage of the equivalents of current assets is regulated by the internal documents of the enterprise. The most common and safe method is to place them in a bank cell, while the most liquid can be stored in the cash desk of the organization.

Most often, enterprises need additional current assets, this is due to a long production cycle, outstanding receivables, force majeure circumstances, etc. In this case, the owners of the company decide to attract such an asset as other people's money. Depending on the volume, timing and payment for their use, there are several loan options. Assets in joint-stock companies are attracted by additional issue of securities, municipal and federal enterprises are financed from the budget, subsidiaries use the resources of the parent enterprise. Organizations of any legal form of ownership may attract funds from a bank or other credit institution as a loan or loan. In this case, the source of receipt of money and accrued interest under the contract are reflected in the liabilities of the balance sheet, and the funds received are included in the assets. Upon agreement with the lending party, the funds can be transferred to the settlement account, to the cashier's office of the enterprise or transferred as money documents, securities, debt obligations of third parties (cession agreement).

Cash in the structure of the organization's property is controlled especially carefully. All processes related to economic activities are documented and reflected in the relevant accounting registers. To control and analyze all types of assets of the organization, there are a number of regulatory acts. Accounting for cash is made on the basis of the Federal Law "On Accounting", Civil, Tax and Labor Codes, PBU and Chart of Accounts. As part of current assets, all types of cash are recorded in the active part of the balance sheet. To control and summarize information on the flow of financial flows, a number of accounting registers are provided, which are reflected in section No. 5 of the chart of accounts. A common characteristic for them is the order of recording, the calculation of the final and intermediate balance, the formation of the turnover of such an asset as cash. Account number 50 "Cashier" is intended for the bookkeeping of cash payments, it is active, under the debit an increase is fixed, on the credit - expense. The balance (balance) is initial and at the end of the period is reflected only in the debit part of the account, calculated (for a certain date) using the formula: Cmr.  + Aboutd  - ABOUTto  = Cto. A similar structure has all the registers intended for the recording and control of monetary assets.

  1. №51 "Settlement account" is used to summarize all information about the company's non-cash funds.
  2. №52 "Currency account" is used for non-cash settlements in foreign currency (foreign economic activity).
  3. №55 "Special accounts in banks" is most often used with a letter of credit (non-cash) settlement.
  4. No.57 "Transfers in transit" takes into account monetary documents, is used when carrying out transactions in foreign currency.

As required, several analytical sub-accounts are opened for each account, on which the information is detailed, which makes accounting much easier. Cash can be placed on several settlement accounts, with currency transactions, a separate recording of the receipt and expenditure of currency, etc., is mandatory.


To reflect the movement of funds for each account, approved forms of registers are provided. The documents must contain a number of mandatory details and be signed by the responsible persons who are appointed by the internal order for the enterprise. Documents used to register cash in the cashier are:

  • a receipt order;
  • withdrawal slip;
  • cash book;
  • journal of PKO and RKO (registration and numbering);
  • cash checks (when applying CMC).

When moving non-cash assets, using special and currency bank accounts, the following documents are used:

  • payment order;
  • payment claim;
  • a cash deposit;
  • bank statement on the settlement (special, currency) account;
  • checks;
  • letters of credit.

The following cash equivalents refer to money documents and transfers in transit:

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

The general requirement for monetary documents is the absence of corrections, the presence of appropriate signatures and seals, the correct filling of all necessary requisites. If the completed form does not match, it is considered invalid, accordingly, the operation for the transfer of funds is not performed.


When creating any enterprise, its main (current) line of activity is determined, as a result of which it will receive income (PBU 9/99). The sale of manufactured products, purchased goods, work performed, services provided are the main source of the money supply. In parallel, the company can profit from investment and financial activities. The main channels for increasing the monetary assets of any enterprise are:

  • proceeds from customers in the sale of products;
  • proceeds from the sale of non-current and current assets;
  • gratuitous income from owners and third parties;
  • special-purpose financing;
  • compensation for material damage;
  • return of reporting amounts;
  • loans received, loans, loans;
  • sale of securities;
  • return from suppliers (advance payments, penalties);
  • interest on loans granted to other organizations;
  • issue (issue) of securities (for a joint-stock company).

As a result of the functioning of the enterprise, irrespective of the type of activity and legal form, an outflow of part of the cash flows. Its main areas are:

  • payment of wages to employees;
  • tax payments to budgets of various levels and extrabudgetary funds;
  • acquisition of current and non-current assets, NMA (payment to suppliers);
  • lease, lease payments;
  • repayment of loans, loans, loans received;
  • payments to owners, founders;
  • purchase of securities, investments in subsidiaries;
  • amounts issued for the report;
  • payment of penalties, claims from buyers, tax authorities, etc .;
  • granted loans, loans.

The outflow of a part of monetary assets is connected with the current, financial and investment activity of the enterprise. At the same time, expenses related to the main direction of work are mandatory.