دراسة حالة مؤسسة سونلغاز بالمدية : IAS7إعداد قائمة التدفقات النقدية وفق النظام المالي المحاسبي ومدى مطابقتها للمعيار المحاسبي السابع

Abstract

Cash flow table represents one of the most important financial statements that can rely on their output to take various decisions on financing or investment, under international accounting compliance efforts, Algeria undertook to reform its accounting system and adopted financial accounting system imposed on Algerian institutions preparing five financial statements including statement of cash flows, so this list is intended to provide information to users of financial statements for the institution or rather ability to generate cash flows and equivalent, cash receipts and payments also appears during the accounting cycle, And this as its source to cash flows from operating activity, funding, investment, so this table is prepared in two ways, direct method and indirect method, as seen in the field of applied to most widely used method is the direct method. And so our theme is to view and analyze the cash flow table in the establishment, in accordance with the financial accounting system and the extent of conformity with IAS 7 accounting standard 7, and this goal until we have adopted in our study on mqarentin budgets and income statement, and cash flow table analysis we calculated various indicators that can be relied upon to make various decisions