Aplicación del estado de flujo del efectivo (NIC 7), de la empresa Universitaria S.A ejercicio económico 2018-2019.

Abstract

The Cash Flow Statement is part of the complete set of financial statements established by International Accounting Standard 1 on “Presentation of financial statements”, it is important because it can be evidenced what have been the inflows and outflows of money in An economic period, for the preparation of this statement, the International Accounting Standard 7 must be revised, which presents the main objective, the scope of the same, as it should be presented and that it must contain, due to the complexity of its For this reason, this work aims to apply the knowledge in the preparation of the financial statements as established by current accounting regulations, the Cash Flow was carried out by the direct method, the methodology that was used, is based on the mathematical method, by the calculations made to determine the positive or negative flow that the company had in the periods ar In addition, the descriptive method that allowed us to review the literature regarding the research topic was used for research; The analysis was fundamental for the study of the accounts that are managed in the company and to be able to classify them according to the corresponding activity.