Ujęcie działalności finansowej w rachunku przepływów pieniężnych a weryfikacja prawidłowości sprawozdania finansowego
Including the financial activity in the accountof cash flows and verification of the correctness of financial statement

Summary/Abstract: The main aim of the work is to determine the usefulness of the third part of the cash flow statement (flows from the financial activity) with the verification of the correctness of drafted balance and the profit and loss account. After characterizing model revenues and expenses from this area, links between flows from the operational activity and balance and the profit and loss account were determined. Next links between flows from the operational activity and balance and the profit and loss account were determined. They referred to the opinions in this respect expressed by 43 respondents who graduated from the financial analyst post-graduate studies and work (worked) in finance accountant departments of enterprises, banks and insurers.

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