Purpose of research: theoretical and practical ground of recommendations from the improvement of method and organization of account and control of cash and their equivalents in the conditions of reformation of record-keeping on principles of the use of international experience. Object of research: the subjects of menage have the system of account and control of cash and their equivalents. Subject of research: the subjects of menage have theoretical, methodical, organizational aspects of account and control of cash and their equivalents. Methods of research: induction and deduction, historical, logical, comparison, statistical methods, methods of cause-and-effect relation, abstractly logical, supervision, empiric research. Scientific novelty consists in a theoretical ground, and also development of recommendations in relation to the improvement of method, organization of account and control of cash and their equivalents for the subjects of menage. The scientific novelty of dissertation research is determined by such his basic results: for the first time the method of filling of report is offered on a cash flow, which will be instrumental in the increase of exactness of his forming, with application of the modified journal of registration of economic operations, a selection and correction of sums of unmoney and money operations is carried out in which; the model of estimation is developed by facilities of economic control of quality of information about a presence and cash and their equivalents flow, which is given by book-keeping service to guidance of enterprise; improved: economic essence of concept which takes into account "cash" of, category of ecashs and criterion of possibility of the use of cash at any moment (their standard liquidity); classification of cash and their equivalents for the necessities of account, control and analysis which provides structurisation and estimation of separate types of these assets; method of account of cash and their equivalents in the aspect of reflection on the accounts of record-keeping of deposits, letters of credit and compensative tailings on the bank accounts of enterprise with the purpose of increase of utility of accounting information for the management of enterprise liquidity; the following issues have undergone the further development: exposure and ground of requirements to the asset which belongs to the cash equivalents, with the purpose of estimation of betweenness by the categories of cash, cash equivalents and securities in the account of enterprise; control model after money facilities and their equivalents, that is based on the concordance of types of control after sometimes his realization (previous, current and following) and by the stages and processes of record-keeping, directed on that, to shut out and in time find out losses, plunderings and registration errors; model of organization of the checking system after which cycle last divided into three basic stages (preparatory; direct realization of control; modification of control object - precritical and inertia). Its purpose is an improvement of registration-control function of management cash and their equivalents. Extent of implementation: Research results are used in practice of record-keeping and internal control of enterprises of, which is confirmed certificates about introduction: JSC "Drogobickiy factory of autocranes", JSC SHP "Svitanok". The separate theoretical results of research are used in the educational process of the National university "Lviv Politechnic" during teaching of courses "Accounting of enterprise" and "Organization of accounting".
