Vykazování peněžních toků a věrný obraz finanční situace podniku

Cash Flow Statement and the True View of the Company Financial Situation Cash flow statement is a compulsory part of an appendix of any accounting statement of an accounting entity whose final accounts must be verified by an auditor. The most common form of such a statement (cash flow statement) is stipulated in the Provisions of Ministry of Finance of the Czech Republic by which the content of final accounts is stated for all entities involved in business. In accounting practice a frequent shortcoming is reasonably tolerated - the closing balance of funds and financial equivalents in the cash flow statement, and the value presented in the balance does not correspond. It is caused by the construction of the cash flow statement, which does not reflect the structure of the cash management and shortcomings in companies` analytic bookkeeping. Thus the true view of the company financial situation as presented in final accounts is questionable and there is no harmony between cash flow statement figures and balance according to the requirements of IAS. Choosing a different model of cash flow statement and update of the current accounting software products might be a quick solution. It is necessary to update the current software products so that they may automatically offer a possibility of analytic classification according to the cash flow statement items using the prepared lists.