Study Regarding the Budgeting of an Economic Entity’s Cash Flow in the Context of the Accrual Accounting System
Number 11, November 2020 » Finance
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.
Keywords: budgeting, receipts and payments budget, cash flow, forecast, accrual accounting
Classification JEL: G17, G31, M41 | Pages: 23-35
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