DEFINITION OF ACCOUNTING AND ANALYSIS MONETARY THEORY
The article defines of the monetary theory of accounting and analysis of the organization and its background. It also provides a brief description of the actual state of accounting and analytical support of managing the processes of formation, movement and distribution of cash flows, as well as the assessment of the cash provision of the organization. The authors propose certain ways of its improvement by eliminating the fragmentation of existing techniques, through formation of an integrated approach using the reporting forms and analytical procedures for assessing the circulation of money in all business processes, and of providing financial resources to achieve the financial results declared.The article exemplifies that the system of traditional indicators to assess the solvency of the organization does not always give a reasonable view of its actual financial condition, as the system is static and does not takes into consideration the dynamics of the movement of financial resources. Within the proposed monetary theory of accounting and analysis the authors suggest a different approach to assessing the solvency and general financial position of the company by the distribution of real financial flows among the groups of potential owners (suppliers, employees, creditors, owners of the organization, the budget). To do this special tables of matrix form which are the development of traditional trial balance forms are offered. As a result of the proposed methodology a dynamic model of the circulation of financial resources in the organization is generated.