Table of contents (expand)
- The history of the emergence and development of accounting
- Types of business accounting. Characteristic and relationship
- Features of business accounting in the Russian Federation
- Financial accounting: objects, principles, tasks
- Management accounting: essence and objects
- Methods and principles of management accounting
- Standards of professional behavior of an accountant-analyst. Rights and obligations of the chief accountant
- Essence and functions of accounting
- Goals and objectives of accounting
- Basic Accounting Principles
- International Accounting Principles
- Accounting objects. Their classification
- Documentation of business transactions
- Variety of documents. Classification of primary documents
- Importance of financial statements
- Composition of financial statements
- Publicity of financial statements
- The procedure and terms for the submission of financial statements
- The concept of accounting accounts and their purpose
- Account structure
- Double Entry: Essence and Meaning
- Accounting entries: compilation rules. Off-balance sheet accounts
- Accounting registers and methods of recording in them
- Synthetic and analytical accounting
- Chronological and systematic records
- Turnover, balance, chess statements
- Forms of Accounting
- Organization of the accounting apparatus
- Balance sheet: concept, content, structure
- Basic balance rules
- Tax accounting in the accounting system
- Features of tax accounting
- Economic definition of money. Cash flow statement
- Cash transactions
- Cash in current accounts
- Cash in foreign currency accounts
- Cash in special accounts
- Calculations with accountable persons
- Payments to personnel for other operations
- Settlements with debtors and creditors
- On-farm settlements
- Payments for taxes and fees
- Settlements with suppliers and contractors
- Settlements with buyers and customers
- Payroll
- Accounting for financial investments
- Documentation of fixed assets
- Receipt of fixed assets
- Depreciation of fixed assets
- Disposal of property, plant and equipment
- Repair of fixed assets
- Accounting for intangible assets
- Documentation of inventories
- Accounting for inventories
- Finished product evaluation
- Accounting for the shipment of finished products
- Sales Cost Accounting
- Operating income and expenses
- Non-operating income and expenses
- Deferred income and expenses
- Classification of expenses by ordinary activities
- Financial results
- Accounting for authorized (share) capital
- Accounting for reserve and additional capital
- Accounting for target financing
- Accounting for long-term and short-term loans
- Responsibility center: concept and types
- Costs: concept and classification
- Calculation: concept and types
- Calculation methods
- Closing an organization's cost accounting accounts
- Remuneration of labor: types, forms, accrual procedure
- Organization Personnel Records Documentation
- Documentation on accounting of working hours and settlements with personnel for remuneration
- The concept of accounting policy
- Disclosure and change in accounting policy
- Features of accounting in a small enterprise
- Simplified form of accounting and financial statements for small enterprises
- Accounting for income and expenses from business activities
- The procedure for creating a reserve for doubtful debts
- Accounting for reserves for future expenses
- Inventory: concept, types, reasons, frequency of carrying out
- Requirements and grounds for conducting an inventory
- The main documents used in the inventory check
- Analysis of inventory results
- Documentary revision: essence, types, tasks, features
- Forensic accounting expertise: concept, tasks, difference from documentary audit
- The essence and content of the audit
- Audit activity and its regulation
- Audit Methodology and Auditing Standards
33. Economic definition of money. Cash flow statement
Cash - is: cash in the cash desk of organizations; money in bank accounts; funds embodied in monetary documents, transfers in transit.
Money documents - lottery tickets, travel tickets, vouchers to sanatoriums, postage stamps, etc.
Money is involved in all stages of reproduction: production, distribution, circulation and consumption.
Cash is needed to purchase production resources. With their help, various payments are made in the sphere of production. After the sale of manufactured products, the company receives revenue in cash. Monetary relations also arise with personnel, with other organizations and enterprises, with the state.
By economic essence cash can be attributed to highly liquid working capital, as they can be used to pay off debt at any time.
Absolute liquidity ratio is the ratio of cash to current liabilities. This coefficient is the definition of solvency of the enterprise. It can be used to determine what part of the loan obligations can be repaid. By economic definition, cash is an absolutely liquid asset.
As a result of the rational investment of funds in stocks, bonds and other securities and financial investments, you can receive additional income. Based on this principle, the management of the enterprise in the conditions of market relations needs to think about the skillful investment and disposal of funds.
In the financial statements, data on the availability of funds are reflected in form No. 1 "Balance", section "Current assets", form No. 4 "Cash flow statement".
Photos consists of four sections.
1. In the first section indicates the cash balance at the beginning of the year.
2. In the second section - how much in total, including by types of receipts, received funds (proceeds from the sale of goods, works, services, from the sale of fixed assets and other property).
3. Third section. It indicates how much money was directed in total, including by areas of expenditure (for payment for purchased goods, works, services, wages, social contributions, advance payments, financial investments, dividend and interest payments, settlements with the budget, etc. d.).
4. In the fourth section shows the cash balance at the end of the reporting period.
Information on the availability and movement of funds is presented in the currency of the Russian Federation - rubles - according to the data of the relevant accounts.
Cash flow is shown for the following activities.
1. Current activity - activities of the organization for the production of products, trade, catering, etc.
2. Investment activity - capital and long-term financial investments, financial activity - implementation of short-term financial investments.
3. Financial activities of the organizationwhich is monitored on the basis of the cash flow statement. The report data allows you to control the cash flow.
Author: Kabkova E.N.
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