Cash accounting as a tool of financial discipline and transparency in the public sector

Marqaboyev Sardorbek Abdusalomovich and Annayev Abdurasul Abdurashidovich

GREEN ECONOMY AND DEVELOPMENT, 2025, vol. 3, issue 4

Abstract: In this article, we will consider the features of cash accounting in public sector organizations as the mostimportant tool for ensuring financial transparency. Regulatory and legal requirements for cash circulation are analyzed,special attention is paid to the importance of control over cash circulation to prevent financial offenses and misuse ofbudget funds.

Keywords: cash; cash accounting; public sector; budget institutions; financial control; transparency; treasury system; accounting automation; internal audit. (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:teu:ged000:v:3:y:2025:i:4:id:4933

DOI: 10.5281/zenodo.15249085

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