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Introductory Accounting Concepts

ACCT11-100 - Introduction Accounting

11 Pages Topic Notes Year: Pre-2021

Main introductory accounting concepts and definitions.Cash budgeting • Forecast/ projection of expected cash flows into the future • Shows cash into the business and out of the business as well as net cash position • Highlights months where cash is low and where additional cash may be needed- manager could consider what they can do with surplus of cash and what to do to accommodate months that need more cash, helps make decisions about funding requirements • Identifies speculative opportunities for excess cash • Typically prepares on monthly basis for a number of months


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