IMPROVING ANALYSIS OF CASH FLOWS
Keywords:
cash, cash equivalents, cash flows, statement of cash flows, operating activities, investment activities, financial activitiesAbstract
This article is devoted to the issues of management and methods of the analysis of recently occurred money streams of business entities. The analysis a management in our country are supposed to be a new function and connected to the great amount of different problems that demand from time rethinking of methodical working of analysis of money streams of business entities.
References
National accounting standard of the Republic of Uzbekistan (NAS) N 9 "Statement of cash flows" (Registered by the Ministry of Justice on 04.11.1998 N 519, approved by the Ministry of Finance on 16.10.1998)
National accounting standard of the Republic of Uzbekistan (NAS N 21) "Chart of accounts for accounting of financial and economic activities of business entities and Instructions for its use" (Approved by Order of the Minister of Finance dated 09.09.2002 N 103, registered by the Ministry of Justice on 23.10.2002 . N 1181).
Order of the Minister of Finance of the Republic of Uzbekistan. On the approval of "Forms of financial statements and rules for filling them out" [Registered by the Ministry of Justice of the Republic of Uzbekistan on January 24, 2003 Registration No. 1209]
Khakhonova N.N. The concept of forming a system for accounting for cash flows of commercial organizations: theory and practice. Rostov-on-Don: RGEU "RINH", 2005. 248 p.
