Użyteczność informacji sprawozdawczej o środkach pieniężnych w ocenie sytuacji finansowej na przykładzie spółki z branży turystycznej
The usefulness of information from financial statement about cash in the assessment of financial condition on the example of the company with tourism sector

Summary/Abstract: The article deals with the issue of the usefulness of the information about the cash coming from the financial statements in assessing the financial condition. The main objective of this article is to present the possibilities of using information from the financial statements to assess the financial situation of the company, especially financial liquidity. An additional aim of this paper is to present the factors determining the level of cash in the entities of the tourism industry. The methods of critical analysis of literature, accounting standards and an analysis of financial statements and case study were used to prepare this article.

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