THEORETICAL ASPECTS ORGANIZATION OF ACCOUNTING OF CASH

The article considers different approaches of scientists, both domestic and foreign, to define the concept of theoretical aspects of the organization of cash accounting and the very essence of the concept of «cash». The imperfection of the existing approaches at application in modern economic activity of the enterprise is defined. An example is a method of assessing the effectiveness of the use of funds on the basis of data from the company LLC «Arsenal-Center». The imperfection of the application of existing approaches in the economic activity of a modern enterprise is determined and recommendations are given to increase their efficiency. The direction of further research of the existing problems for increase of efficiency of theoretical aspects of the organization of the account of money resources as a whole is defined.