Audit and economical analysis

Cash flow from main (current) activity
Clients and borrowers	120
Other revenues	130
Funds used to bring goods (works, services), raw materials and other circulating assets	150
Work fee	160
Dividends paid on interest	170
Taxes and taxes	180
Other expenses	190
Net cash from main (current) activity	020
Input of funds from investment activity
Proceeds from purchase of assets other than fixed assets and other turnovers	210
Interest received	240
Income from tangible and intangible assets, to capital outflows	290
Getting stock and other financial investments	300
Loans to other businesses	310
Movement of net cash from investment activity	340
Money flow from financial activities
Loans and loans from other enterprises	420
Debt settlement and loan repayment (without interest payment)	430
Cash flow from financial activities	040
Net increase (decrease) of monetary and monetary equivalents	050
Balance of funds at the end of the period	060

The positive outcome of cash flows is its good financial performance

Table 217

Cash flows by type of activity

№	Indicators	In the same period of last year		Report period		Change , +, -		Growth Rate, %
		Sum, thousand UZS	Share,%	Sum, thousand UZS	Share,%	Sum, thousand UZS	Share,%
1	Balance at the beginning of the period	124.5	-	171.9	-
2	Total cash inflow:	4828.0	100	6280.0	100	1452	-	130.0
	Including types of activity : - main activity	3062.0	63.4	4821.0	76.7	1759.0	13.3	157.4
	- investor	1260.0	26.0	889.0	14.2	-370	-11.8	175.6
	- finance	506.0	10.6	570	9.1	64	-1.6	112.6
3	Total cash flow	4780.7	100	5983.0	100	-	-	125.1
	Including types of activity : - main activity	2180.4	45.6	3168.0	52.9	987.6	9.2	145.3
	- investor	1767.2	37.0	2256.0	37.7	488.8	-2.3	127.6
	- finance	833.1	17.4	559.0	9.4	274.1	-8.9	67.1
4	Balance at the end of the period	171.9	-	468.9	-	297.0		273.6

Summary: Cash flow analysis of the enterprise indicates that during the current period, cash flows reached 171.6 thousand UZS per year, cash inflows (operating, investment, financial) - 6280 million UZS and cash savings - 5983.3 thousand UZS. The balance of funds at the end of the period amounted to 468.9 million UZS. The major share of cash flows from operating expenses was income and expense from core operations and investment expenditures.

Possibilities of correct analysis. It provides for calculation of cash income and expenses based on accounting records, ie the current source is the accounting information of the bookkeeping account. The volume of debit and credit turnover is the most important source of analysis.

The volume of debit and credit turnover on all scores is reorganized by type of activity.

Analyzing cash resources in the right way allows you to find the right answers to the following questions:⁶⁶

Evaluating whether the cash flows from business activities are insufficient or insufficient to meet the ongoing business activity and the continuity of investing activities

- how much money is spent to achieve balanced quality of cash flow from financing activities

- evaluating the costs of mainstream, investment and financial activities and their revenue sources aggregated by the enterprise

- evaluating the extent to which the cash flows and cash flows affect their residuals at the end of the period

- the structure of monetary assets by types of anecdot, allows to estimate the net income (output) of the net cash on each type of activity.

The net income (expense) of the net cash from the current activity is negative and negative.

The positive situation is a sign of the correctness of the company's operations and its future development strategy. The negative situation of investment in investment activity is that of investment in long-term assets. This will increase the costs for the current period and will be considered a condition that will increase revenue for the upcoming periods, even when strategic decisions are made in its effectiveness and effectiveness. The positive outcome of the cash flows from financial activities indicates that the extended operation of the enterprise is funded from external sources. The above refers to a negative situation.

Segmental Analysis of Cash Flows. The balance sheet, the methodology or the basis of accounting is the balance sheet of the analytical balance sheet as an information security tool for an analysis of cash flows .

This method describes the growth of balance sheet assets and the reduction of the active substances in the cash flows, the increase in the balance of active substances and the reduction of the passive substances in the cash flow.

The major source of cash inflows is the current period's profit and amortization charges.

The following is a general formula: 

SPX = SF + AA - ( D A + AA) + ( D P - SF)

In this case: NF - Net profit of the current period ;

AA - amortization or deductions ;

DA - change of assets ;

              DP - change of passive.

1. Calculation of net cash flow from current activity: 

PMj.f. = SF + AA - D Z - D DM + ( D Kjamg'. - SF) + D KM

At the same time: D Z - growth of reserves;

D DM - Growth of debtor liabilities;

D KM - Increase of creditor liabilities

( D ) - Increase in accumulated capital ( unallocated profit and reserve capital) from current period profit (difference is the amount of profit used in the current period).

Net cash from current operations:

The net profit + + "plus" deductible income, the decrease in revenue received, the increase in future expenditures, the loss of non-material assets, and the increase in tax liabilities.

"-" revenue from sales of expensive stocks, increase in advance payments, growth of INVENTORY, decrease in payments received, reduction of liabilities, reduction of bank loans.

2) Calculation of net cash flow from investment activity: