The features of legal regulation and the rules for conducting cash payments are discussed in detail. Regulatory documents regulating the procedure for maintaining cash discipline and working with cash registers are commented on. The requirements for cash register equipment and cases in which it may not be used are explained. The procedure for conducting inspections and the grounds for bringing administrative liability are described in detail. For accountants, economists, lawyers and heads of organizations of all forms of ownership, private entrepreneurs, employees of regulatory authorities, as well as for students, graduate students and teachers of economic faculties and universities.