1. 7- STATEMENTS OF CASH FLOWS
1.1. This module focuses on the requirements for presenting the statement of cash flows in accordance with Section 7 Cash Flow Statement of the IFRS for SMEs. Section 3 Presentation of Financial Statements establishes the general presentation requirements and Sections 4 to 8 detail the requirements for the presentation of individual statements that together constitute a complete set of financial statements. This module introduces the learner to the topic, guides him in the official text, develops his understanding of the requirements through the use of examples, and indicates what essential judgments are needed for the presentation of a statement of cash flows. In addition, the module includes questions designed to assess the learner's knowledge of the requirements and case studies to develop their ability to present a statement of cash flows in accordance with the IFRS for SMEs.
2. PROJECTED CASH FLOW
2.1. Video Como hacer y analizar un flujo de caja en excel | Emprende | Libertelia
2.1.1. A cash flow (also known as a cash flow, cash flow, or cash flow) is a financial document or report that shows the cash inflows and outflows (cash) that a company has had over a period of time determined. Along with the income statement and balance sheet, cash flow is one of the three main financial statements that are used to financially analyze a company. cash flow. Being specific, the cash flow allows us to know how a company has obtained and spent its cash, and what is its available cash at the end of the period and thus, for example, to know if it can buy merchandise in cash or if it is necessary to request credit.
3. DOCUMENTS OR ACCOUNTING SUPPORTS IN COLOMBIA
3.1. GENERALIDADES
3.1.1. 1. Internal accounting supports
3.1.1.1. The main accounting supports are: Cash receipt. Bank deposit receipt. Proof of deposit and withdrawal of savings account. Cash sales invoice. Credit sales invoice. Proof of sale by credit card. Check. Proof of payment.
3.2. Objective: reconcile invoices for payment to creditors, according to the conditions agreed by the organization.
4. PROCEDURAL AND POLICY MANUALS
4.1. How to develop policy and procedure manuals
4.2. VIDEO INTRODUCTORIO
4.3. Martín G. Álvarez Torres y Luis G. Álvarez
4.3.1. Material del participante electrónico
4.3.2. The elaboration of policy and procedure manuals implies, first of all, mapping the process to define the roles and responsibilities of each of the areas that make up the organization.