Przepływy pieniężne jako przedmiot dokumentacji systemu rachunkowości i sprawozdawczości finansowej jednostki – wybrane aspekty praktyczne
Cash Flow as a Part of Financial Accounting and Reporting Documentation of a Business Entity – Some Practical Issues

Summary/Abstract: Cash flows are the integral part of modern business management and can be considered in two aspects: internal and external. The first aspect is connected with the decision making processes, the second – with financial reporting. This article is focused on the external aspect, i.e. the Cash Flow Statement. The purpose of the article is to describe the documentation for the Cash Flow Statement, as a part of financial accounting and reporting information system of business entity. Nowadays it is not enough for the business entity to have an information system. An enterprise should also manage information resources and have clear rules of this system operation in the form of an ordered set of internal regulations. In this article the authors concentrated on certain elements of the accounting system. On the basis of business experience they tried to describe the objectives, the scope and the structure of accounting policy documentation for the Cash Flow Statement.

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