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

CECCAR Business Review

Bogdan Cosmin GOMOI¹ 

[1] "Aurel Vlaicu" University of Arad;

关键词: budgeting;    receipts and payments budget;    cash flow;    forecast;    accrual accounting;   

DOI  :  10.37945/cbr.2020.11.03

来源: DOAJ

【 摘 要 】

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.

【 授权许可】

Unknown