Bank and cash¶
The Bank and cash (Банк і каса) section holds the documents for cash movements — bank and cash-desk documents — and the reports about money.
These groups are in the functions panel at the side once you open any list of the section; the section's own page, pictured above, gathers the same links into cards by kind: documents, journals, reports.
| Group | What it contains |
|---|---|
| Important | Bank documents, Cash documents |
| More in this section | Payment orders, Incoming payments, Bank statements, Cash receipt orders, Cash disbursement orders, Advance reports |
| See also | Bank accounts, Cash desks, Cash-flow items, Exchange rates |
| Create | Payment order, Incoming payment order, Bank statement, Cash receipt order, Cash disbursement order, Advance report |
| Reports | Cash book, Cash-flow statement, Cash-flow analysis, Cash and bank sheet |
| Service | Import bank statement |
Accounts 301 (cash desk), 311 / 312 (current accounts) and 333 (cash in transit) are kept by cash desk or bank account and by cash-flow item (стаття руху грошових коштів).
Payment orders¶
A Payment order (Платіжне доручення) is a debit from the account, an Incoming payment order (Платіжне доручення вхідне) is a receipt. An outgoing payment requires a payment purpose. Typical entries:
| Operation | Entries |
|---|---|
| Payment from a customer | Dr 311 Cr 361 |
| Advance from a customer | Dr 311 Cr 681; VAT on the advance Dr 6431 Cr 6432 |
| Advance to a supplier | Dr 371 Cr 311; tax credit on the advance Dr 6441 Cr 6442 |
| Refund to a customer | Dr 361 Cr 311 |
| Contribution to share capital | Dr 311 Cr 46 |
| Cash from the bank to the cash desk | Dr 333 Cr 311 (then cash receipt order Dr 301 Cr 333) |
A payment closes the debt in the Settlements (Взаєморозрахунки) register by contract (and settlement document); the advance is offset by the shipment or receipt document (see Sales, Purchases).
Bank statement and its import¶
Service → Import bank statement opens the Bank statement import (Імпорт банківської виписки) wizard:
- Choose the Connector (PrivatBank CSV export, Monobank or compatible) and the file, and click Parse CSV. The Bank account is filled in by the IBAN in the file; if it is not found, choose the account on the next step: the statement cannot be posted without it.
- Review the Bank statement lines (date, Direction — "Receipt" / "Payment", amount, Payment purpose).
- Match the lines: each line gets a suggested match with an explanation, Why it matches; Auto-match all with confidence ≥ … accepts all suggestions above the auto-match threshold; Suggest with AI asks the AI for a suggestion (see AI features); Skip row — the line is not posted.
- Post bank statement. While there are "Unmatched" lines, posting is not possible.
A line that corresponds to an already posted payment order with the same amount and counterparty within the date window only confirms that order (no new entries); for an unmatched line, a draft payment order is created with the categorizer's suggestion. After posting, the balance of 311 equals the closing balance of the statement; a statement whose closing balance does not agree with its opening balance and movements is not accepted.
Cash orders¶
The Cash receipt order (Прибутковий касовий ордер, ПКО) and the Cash disbursement order (Видатковий касовий ордер, ВКО) record the cash of a cash desk (the Cash desks (Каси) catalog). The cash desk, the corresponding account, the amount and the basis are required; for a foreign currency, the rate.
| Operation | Entries |
|---|---|
| Cash from the bank | Cash receipt order: Dr 301 Cr 333 |
| Issue to an accountable person | Cash disbursement order: Dr 372 Cr 301 |
| Return of the balance by an accountable person | Cash receipt order: Dr 301 Cr 372 |
A cash disbursement order after which the cash desk balance would become negative is not posted unless the cash desk card allows a negative balance. Cash receipt and disbursement orders are printed with the amount in words and a counterfoil (receipt).
Advance report¶
The Advance report (Авансовий звіт) writes off the expenses of an accountable person from 372: goods (for example, Dr 281 Cr 372) and the supplier's VAT to the tax credit (Dr 6441 Cr 372). The form shows the previous advance and the balance; based on the report you create a cash disbursement order for an overspend or a cash receipt order for the return of the balance — both close 372.
Cash book¶
The Cash book (Касова книга) report (form КО-4) for a cash desk day: opening balance, receipts, disbursements, closing balance; the closing balance equals the 301 balance of the cash desk. A foreign-currency cash desk keeps the book in its currency with the hryvnia equivalent. With All organizations, each organization gets a separate sheet.
Cash and bank sheet¶
The Cash and bank sheet (Відомість грошових коштів) shows the opening balance, receipts, disbursements and closing balance of each cash account (cash desk 30x, bank 31x, cash in transit 33x) by account and cash desk or bank account, for the period and organization. A transfer between two cash accounts is shown on both, so the closing balance of each account matches the accounting balance. From an account row, the drill-down opens the account card.
The Cash-flow statement (Звіт про рух грошових коштів) and Cash-flow analysis (Аналіз руху грошових коштів) compute receipts and payments by cash-flow item (internal transfers are not counted).