Досліджено проблеми бухгалтерського обліку грошових коштів та основні пропозиції дослідників щодо їх вирішення. Удосконалено методику облікового відображення грошових коштів та запропоновано внести зміни до плану рахунків бухгалтерського обліку
Исследованы проблемы бухгалтерского учета денежных средств и основные предложения исследователей по их решению. Усовершенствована методика учетного отражения денежных средств и предложено внести изменения в план счетов бухгалтерского учета
The problems of accounting monetary assets and basic research proposals for their solution . Determined that the main components of monetary assets should be classified as : cash on hand , funds in accounts at banks ( current accounts and the funds to other accounts , such as accounts opened for settlement checks ) electronic money issued in open circulating system demand deposits and money along the way. An differentiate on accounts means by which the company can dispose of in the course of ongoing activities and resources that the company can actually use ( money for irrevocable letters of credit, term deposits ) that will provide management with reliable information on the availability of funds available for current operations and settlement. Also proposed to amend the plan of accounts in respect of the names of existing accounts, which accounted for components of monetary assets that will ensure that the account names to objects to which they are recorded . Due to the emergence of new objects of accounting , including electronic funds offered in the plan to provide accounts through 32 " Electronic Funds" . Such changes in the Chart of Accounts will improve the effectiveness of analytical accounting and control of cash flow
