METHODOLOGICAL PRINCIPLES OF CASH ACCOUNTING AND THEIR DISPLAY IN THE ENTERPRISE’S REPORTING

Cash is the most liquid assets of the enterprise. They accompany every business operation and are displayed at every stage of the accounting process. The article provides a general visualization of the cash accounting's stages. The main tasks of the cash accounting's organization are indicated. Accounting accounts and primary documents on accounting of cash and funds on the company's accounts were considered. Forms of financial statements that reflect the state of funds are provided. The debatable aspects of form No. 3 «Report on cash flow» are highlighted. The interrelationship of financial reporting forms concerning the display of information about the company's funds is shown.