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The General Budget and the Provisional Financial Statements

Author

Listed:
  • Corina-Graziella BÂTCĂ-DUMITRU

    (Bucharest University of Economic Studies)

  • Daniela-Nicoleta SAHLIAN

    (Bucharest University of Economic Studies)

  • Cleopatra ȘENDROIU

    (Bucharest University of Economic Studies)

Abstract

In this article we present aspects regarding the objective of the treasury budget, the stages of its preparation and the elaboration of the provisional financial statements. The purpose of the treasury budget consists of translating the expenses and income generated by various activities in collections and payments monetary terms. Its elaboration is the result of an exhaustive budgetary approach, completed by preparing the provisional financial statements, that must be coherent with the long-term planning activities existing in the enterprise. In other words, the treasury budget transforms the expenses and income of all previous budgets in collections and payments, notion which favours that of the monetary fluxes due date.

Suggested Citation

  • Corina-Graziella BÂTCĂ-DUMITRU & Daniela-Nicoleta SAHLIAN & Cleopatra ȘENDROIU, 2022. "The General Budget and the Provisional Financial Statements," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 3(1), pages 9-16, January.
    • Handle: RePEc:ahd:journl:v:3:y:2022:i:1:p:9-16
    DOI: 10.37945/cbr.2022.01.02
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    More about this item

    Keywords

    treasury budget; provisional financial statements; collections; payments;
    All these keywords.

    JEL classification:

    • G31 - Financial Economics - - Corporate Finance and Governance - - - Capital Budgeting; Fixed Investment and Inventory Studies
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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