Извештај за готовински текови

  • Olivera Gjorgieva-Trajkovska

Abstract

Cash fl ow statement, as one of the more significant recent financial reports, is a review of all cash inflows and outflows for a period of time, arising from operational, financial and investment activities of the company. This report explains the changes in the balance sheet and complement the data and information from the income statement. Like the income statement, which gives a detailed description of how operational activities cause changes in the profit, cash fl ow statement gives a detailed overview of changes in one of the items of the balance sheet - account to which funds are recorded.

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References

Gilman Stephen, “Analyzing Financial Statements”, Read books, 2007.

Gonedes J. Nicholas, “Analysis of Financial Statements: Financial Accounting and the Capital Market”, American Accounting Association, 1989.

Gray Charles, Laib Brian, “Financial Statement analysis: Understand and Interpret Financial Results for Better Management, Investment and credit Decisions”, lorman Education Services, 2006.

Published
2013-05-23
How to Cite
Gjorgieva-Trajkovska, O. (2013). Извештај за готовински текови. Yearbook - Faculty of Economics, 2(1), pp.265-274. Retrieved from https://js.ugd.edu.mk/index.php/YFE/article/view/527

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