THE METHOD OF ANALYSIS OF CASH FLOWS AND CASH FLOWS OF THE ORGANIZATION
The article attempts to develop a method of analysis of cash and cash flows of the organization. Clarified the concept of “cash”, “money”, “cash flow”. The process of providing us enterprises with funds using Baumol and Miller - Orr models is considered. The process of settlements between business objects using the procedure of non-cash payments made through the current account is shown, the main accounting entries using accounts 50-52, 55 are considered. The proposed application of the two methods of analysis of cash flows: direct and indirect, are shown in their essence, the feasibility of using. The role of funds in ensuring and maintaining the solvency of the enterprise is clarified.