ACCOUNTING FOR CASH FUNDS AND FOREIGN CURRENCY OPERATIONS
Keywords:
cash accounting, cash flow, foreign currency operations, exchange rate differences, financial reporting, liquidity management, international accounting standards, banking operations, financial control, digital accounting systems.Abstract
This article examines the theoretical and practical aspects of accounting for cash funds and foreign currency operations in modern enterprises. Cash resources and foreign currency transactions play a crucial role in ensuring liquidity, financial stability, and effective international economic relations. The study analyzes the principles of cash accounting, cash flow control, and documentation procedures in accordance with international accounting standards. Special attention is given to foreign currency transactions, including exchange rate differences, valuation, and revaluation processes. The article also highlights the impact of digital banking systems and automated accounting technologies on improving the accuracy and transparency of cash and foreign currency operations accounting.
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