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- Title
THE CASH ADVANCES: A DECAPITALISING OR AN ENRICHMENT OF THE ENTITY?
- Authors
SORIN-CONSTANTIN, DEACONU
- Abstract
The cash on hand is an extremely important indicator for all the economic entities, either private or public. The international standards of financial report refer to this indicator using the notion of cash flow or cash equivalent. In practice, the managers, the administrators and the associates of the companies are permanently interested by the value of the available cash, especially in the bank accounts. Still, the cash on hand also contains other elements than the cash in the bank accounts, such as: petty cash, cash advances, etc. These elements present in practice a series of risks because an incorrect management can have negative consequences on the activity of the entity and lead, eventually, to insolvency.
- Subjects
INTERNATIONAL Financial Reporting Standards; CASH flow; CASH &; cash equivalents; ECONOMIC indicators; BANK accounts
- Publication
Annals of 'Constantin Brancusi' University of Targu-Jiu. Economy Series / Analele Universităţii 'Constantin Brâncuşi' din Târgu-Jiu Seria Economie, 2019, Issue 5, p100
- ISSN
1844-7007
- Publication type
Article