Accounting, Analysis, and Cash Flow Budgeting. Textbook. Approved by the Higher Attestation Commission of Russian Universities

Cash flows in the management system of economic activity, accounting and reporting act as a group of objects characterizing the financial condition of the organization. In this regard, in the curriculum of financial and analytical disciplines budgeting, accounting and analysis of sources of formation and directions of use of cash flows, a special place is allocated. The manual sets out the procedure for accounting for funds in the context of the features of modern regulatory regulation of these objects and requests of various categories of accounting users.
Particular attention is paid to the comparative characteristic of international and domestic approaches to the preparation of reporting on cash flows in mutual linking with the methodology of their budgeting and analysis.
It is recommended for students and graduate students of economic universities, accountants, financial directors of organizations, scientists, teachers, can be useful to auditors and arbitration manager