In accordance with Clause 39 of Chapter IV of the Regulation on conducting cash operations in the national currency in Ukraine, approved by the Resolution of the NBU Board dated 29.12.2017 No. 148 (hereinafter – Regulation No. 148), institutions/enterprises reflect in the cash book all cash receipts and disbursements in the national currency (Appendix 5 to Regulation No. 148).
Each/each institution/enterprise (legal entity) that has a cash register keeps one cash book for accounting of cash transactions in the national currency (excluding cash registers of separate divisions).
Separate subdivisions of institutions/enterprises that carry out operations for accepting cash for sold products (goods, works, services) with its registration as a profitable cash order, as well as for issuing cash for payments related to wages, production (economic) needs, other operations with the registration of their expenditure cash orders and information, keep a cash book.
Separate subdivisions of institutions/enterprises, insurance agents, brokers, lottery distributors, which carry out cash settlements using the register of settlement operations and the accounting book of settlement operations, but do not carry out cash receipt (issuance) operations based on cash orders, as well as natural persons – entrepreneurs of cash books are not kept.
Therefore, trading facilities that are not separate divisions of the institution/enterprise and do not conduct cash acceptance operations based on cash orders do not keep cash books.