ORGANISATION AND ACCOUNTING OF CASH IN PHARMACIES: REGULATORY REQUIREMENTS AND PRACTICAL ASPECTS
DOI:
https://doi.org/10.11603/2312-0967.2025.1.15273Keywords:
pharmacy, organization and accounting, cash, cash register, cash transactions, cash receipt and cash payment order, cash book, cash limit, conceptual modelAbstract
The aim of the work. To consider the key aspects of organisation and accounting of cash in pharmacy, taking into account modern regulatory requirements and practical aspects, as well as to develop a conceptual model of organisation and accounting of cash in pharmacies.
Materials and Methods. The research materials include regulatory legal acts (RLAs) that regulate the organisation and accounting of cash. The research methods included informational, descriptive, analytical and graphical methods.
Results and Discussion. The article analyzes regulatory legal acts that regulate the organization and accounting of cash, with the main ones presented in a table indicating the content of the relationships they regulate. In order to strengthen cash discipline, pharmacies are recommended to follow eight steps: 1) set up a cash register; 2) sign a full material responsibility agreement with the cashier; 3) approve the procedure for cash receipt in the cash register; 4) approve the cashier's job description; 5) calculate and approve the cash limit in the cash register; 6) take an inventory of the cash register; 7) sign a contract with the bank to open an account; 8) determine the procedure for organizing cash operations in structural units (pharmacy points). Based on the analysis of regulatory legal acts, a conceptual model for the organization and accounting of cash in the pharmacy's cash register has been developed. The proposed model shows the interrelationship between the main components of the organization and accounting of cash in pharmacies: cash transactions, their documentation, accounting and reporting on cash flow, management of cash balances, and using technological means for consumer transactions.
Conclusions. The effective functioning of a pharmacy institution is impossible without proper organization of financial activities, particularly without clear accounting and control of cash flow. Cash flow in pharmacies is a complex process regulated by a significant number of regulatory legal acts. The proposed conceptual model for the organization and accounting of cash in pharmacies will ensure transparency in the pharmacy's financial activities, compliance with legislation regarding cash circulation in Ukraine, and effective cash management.
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