Cash on hand - Accounts 53 - French GAAP - Accounting Principles Standards 2024

- MAIN PAGE
- SUMMARY OF ACCOUNTS
- CHART OF ACCOUNTS
- ACCOUNTS
  - I. Classification of accounts
  - II. Functioning of accounts
    - Class 1. Equity and liabilities
    - Class 2. Fixed assets
    - Class 3. Inventory and work in progress
    - Class 4. Accounts receivable and payable
    - Class 5. Cash and financial instruments
      - 50. Marketable securities
      - 51. Banks, financial and similar institutions
      - 52. Derivative financial instruments and tokens held
      - 53. Cash on hand
      - 54. Imprest accounts and letters of credit
      - 58. Internal transfers
      - 59. Provisions for impairment of current financial assets
    - Class 6. Expenses
    - Class 7. Revenues
    - Class 8. Special
      accounts
- FINANCIAL STATEMENTS
- ACCOUNTING TERMS

ACCOUNTS

II. Functioning of accounts

Class 5. Cash and financial instruments

53. Cash on hand

Account 53 " Cash on hand " is debited with the amount of cash received by the entity. It is credited with the amount of cash paid out. This account has either a debit balance or a zero balance.

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