Preparation of Cash Flow Statement: within accounting system - Image 1

£43.00

LAP Lambert Academic Publishing Preparation of Cash Flow Statement: within accounting system

Name: Preparation of Cash Flow Statement: within accounting system
Brand: LAP Lambert Academic Publishing
Price: 43.0 GBP
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Accounting

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Description

Usually CFS is prepared at the end of period using income statement and beginning – ending balance sheets. However, we think that also it can be produced independent of balance sheets and income statement using parallel accounts for this purpose, which will be more useful. Since the transactions occurred during period are recorded depending on the accrual basis; we can not prepare a CFS depending on the Adjusted trial balance as we depend for preparation of Balance Sheet & Income Statement. Therefore, we should take the income statement for the period and beginning & ending balance sheets to prepare a CFS for the period. Our view is that it will be useful for managers to receive the CFS directly from the accounting system as we do for other financial statements instead of depending income statement & balance sheet together with some estimation usually needed when we prepare CFS at the end of accounting period. If CFS is to be prepared directly from the accounting system, then it is compulsory to follow a different method for recording the transactions during period. Therefore the starting point of our approach is to develop such a method.

Product Specifications

Brand: LAP Lambert Academic Publishing
Format: paperback
ASIN: 3846511285
Category: Books > Subjects > Business, Finance & Law > Accounting
Domain: Amazon UK
Release Date: 26 September 2011
Listed Since: 27 September 2011

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LAP Lambert Academic Publishing Preparation of Cash Flow Statement: within accounting system

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