In accordance with clause 29 of ch. III Regulations on conducting cash transactions in the national currency in Ukraine, approved by the resolution of the NBU Board dated 29.12.2017 No. 148 with changes and additions, the acceptance of cash received from the bank into the cash register and the issuing of cash from the cash register for handing it over to the bank are executed by appropriate cash orders (profit or expense) with the reflection of such a cash transaction in the cash book.
In particular, the withdrawal of cash from the place of cash settlement using the register of settlement operations (hereinafter referred to as the settlement operations register) or the settlement book for handing it over to the bank is made out with the appropriate checks of the RSO with the execution of the “official issuance” operation.
The document that testifies to the delivery of the proceeds to the bank and is a confirmation of the posting of cash in the cash register of business entities is:
- a receipt to the bank’s income document for cash deposit, signed by the bank’s responsible persons and certified by the bank’s seal impression (if necessary);
- receipt/cheque of an ATM or software and technical self-service complex;
- accompanying cash order for the bag with valuables;
- payment terminal check in case of cashing of funds in real time using payment terminals.