Topical issues accounting and audit of cash in cash register and ways of their solution

Shendryhorenko, Maryna and Шендригоренко, Марина Трохимівна (2018) Topical issues accounting and audit of cash in cash register and ways of their solution. Торгівля і ринок України (2(44)). pp. 145-154. ISSN 2079-4762

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Abstract

till cash and directions for their solution. Methods. The achievements of foreign and domestic scientists in the field of accounting and audit became theoretical and methodological basis of the research. In the process of research, were used general scientific methods and techniques of cognition such as: theoretical generalization, analysis, synthesis, classification. Methods of grouping, comparison were used to determine the essence of cash as an object of accounting and auditing. Methods of concretization and abstraction were used to distinguish the features that were inherent in the money. The method of induction was used in identifying problem issues related to the organization and method of audit of cash in the company’s cash register. The dialectical method, abstraction, were the basis for improving the organization of cash audit in the cashier. Results. The necessity of further study of the essence and value of cash in the activities of enterprises in the current conditions of management was substantiated by the autor in this article. The views of scholars on the definition of «money» were systematized. The main tasks of accounting for cash in the company’s cash register were concretized. The algorithm of documentary registration of cash operations and the general scheme of organization of document circulation of cash were presented. The stages of audit of cash in the company’s cash register were distinguished. The proposals for determining the sequence of audit of cash flow operations at the company’s cash desk were provided. Models of working documents of the auditor that generalize the results of auditing of till cash — the customer of the audit were developed. Using the results of the research will increase the efficiency of the audit of till cash and in a timely manner prevent the violation of settlement and payment discipline.

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