Organization of books of accounts for purposes of preparing the state-ment of cash flows using the direct method

• Autorzy: Gos, Waldemar

Abstrakty

EN

The purpose of the article is to formulate the rules of organization of books of accounts, especially the book of prime entry, the general ledger and subsidiary ledgers, for purposes of preparing the statement of cash flows using the direct method. The following thesis is advanced in the study: correct drawing up of the statement of cash flows requires developing the accounts of cash receipts and pay-ments or coding economic transactions recorded in the book of prime entry by the type of receipts and payments.

Słowa kluczowe

EN

przepływ pieniężny; rachunek przepływów; metoda bezpośrednia; księgi rachunkowe; cash flows; Direct method

• Wydawca: Stowarzyszenie Księgowych w Polsce
• Czasopismo: Zeszyty Teoretyczne Rachunkowości
• Rocznik: 2010
• Tom: 2010(56(112))
• Strony: 59-70

Twórcy

autor

Gos, Waldemar