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2020•CECCAR BUSINESS REVIEWOpen access

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

Bogdan Cosmin Gomoi

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Abstract

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.

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What this paper is about

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.

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Available abstract

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.

Key concepts: Accrual, Cash flow, Context (archaeology), Revenue, Revenue recognition, Accounting, Payment, Relevance (law)

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