Audit and economical analysis

Operational Activity. The amount of cash flows arising as a result of operation of an undertaking shall be determined by the action of the cash flows received from the operations carried out by the business entity on payment of loans, maintaining the production capacity of the undertaking, is the key indicator that reflects how insufficient investments are to be paid to, without resorting to external sources of financing and financing. Information on some of the components of an earlier cash flow from an operation can be utilized in addition to other types of information to forecast future cash flows from operating activities. Cash flow from operations is the main activity of the undertaking. Usually the main activity of the undertaking is to sell products, perform works or provide services. Cash flow from operations is as follows⁶¹:

a) money from sales and service of goods;

b) royalties, fees, commissions and any other proceeds;

c) payments to suppliers of goods and services;

d) payments on behalf of employees and employees;

e) insurance premiums and payments of the insurance company on insurance policies, claims, annual and other payments;

f) taxes or substitutes for taxes, unless they are related to investment and financing activities;

g) cash receipts and payments for transactions made for trade or dealer transactions;

h) others.

Certain transactions, such as the sale of fixed assets, can be profitable and damaged, which are included in the net profit or loss. However, such cash flows are included in the cash flows from investing activities.

The entity may have received securities or loans for commercial or commercial purposes, in which case the goods purchased for resale be identical to material reserves.