Study Regarding the Budgeting of an Economic Entity’s Cash Flow in the Context of the Accrual Accounting System

Study Regarding the Budgeting of an Economic Entity’s Cash Flow in the Context of the Accrual Accounting System

Number 11, November 2020  »  Finance

Lecturer Bogdan Cosmin Gomoi, PhD
"Aurel Vlaicu" University of Arad

Abstract: This study aims to highlight the importance of an efficient forecast of the flow of receipts and payments in the context of an accrual basis of accounting considering that in the case of such an accounting system expenses and payments, respectively revenues and receipts do not overlap. For this purpose, in the case of a real economic entity, this forecast is made in stages emphasizing the relevance of each stage.
Classification JEL: G17, G31, M41 | Pages: 23-35

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