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

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 purp...

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Bibliographic Details
Main Author: Bogdan Cosmin GOMOI
Format: Article
Language:English
Published: The Body of Expert and Licensed Accountants of Romania 2020-11-01
Series:CECCAR Business Review
Subjects:
budgeting
receipts and payments budget
cash flow
forecast
accrual accounting
Online Access: https://www.ceccarbusinessreview.ro/study-regarding-the-budgeting-of-an-economic-entitys-cash-flow-in-the-context-of-the-accrual-accounting-system-a81d/download-PDF/

Internet

https://www.ceccarbusinessreview.ro/study-regarding-the-budgeting-of-an-economic-entitys-cash-flow-in-the-context-of-the-accrual-accounting-system-a81d/download-PDF/

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