Keyword: «cash»

The article discusses the issues of organizing the accounting of funds in the context of the expanding processes of digitalization and automation of accounting technologies. The main direction of improving the accounting of funds is the introduction of electronic forms of accounting and settlements with legal entities and individuals. This requires a change in the legislative and regulatory framework, first of all. The authors provide a detailed overview of the levels of regulatory regulation of cash accounting and settlements.

This article discusses the role and significance of cash flow analysis and management as an important element of the organizational activities of business entities in terms of planning their working capital. Based on a horizontal analysis of the cash flow report of a typical agricultural enterprise, the article identifies problems and proposes measures to ensure the availability of financial resources in the amount necessary for the organization to achieve its goals and objectives.