Accounting and Analysis of Cash Funds in Business Entities: Methodology, Factors, and Managerial Implications

This article examines the methodological foundations of cash accounting and analysis in business entities against the requirements of the Uzbek National Accounting Standard No. 9 Statement of Cash Flows and International Accounting Standard IAS 7. A comparative assessment of scholarly definitions of cash, cash equivalents, and free cash balances is provided. An author-developed classification of cash assets is proposed. Priority tasks of cash accounting and cash-flow analysis are systematised. External and internal factors affecting the formation of temporarily idle cash balances are identified. Practical recommendations for improving cash-flow management under digitalisation are substantiated.