This paper examines money as an important economic category and its role in accounting. Money performs several key functions in the economy, including a medium of exchange, a unit of value, and a reserve of purchasing power. The focus is on the classification of money, its forms and evolution, and the role of money in the financial transactions of enterprises. In accounting, money acts not only as an object of accounting but also as a necessary element in analyzing the financial solvency and liquidity of organizations. Methods of accounting for cash in accounting are considered, as well as the specifics of reflecting cash transactions in financial statements. A focus is also placed on modern trends affecting the use of money in the economy, such as digitalization, the emergence of cryptocurrencies, and the impact of technology on accounting. The paper emphasizes the need to adapt accounting practices to changes in the financial world and offers recommendations for improving the efficiency of cash accounting in a dynamic market.
money, economic essence, accounting object, functions of money
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