Tomchuk V. Accounting and Control of Cash Flows at the Agricultural Enterprises

The thesis is devoted to the study of theoretical, methodical and practical recommendations on the improvement of accounting and control of cash flows at the agricultural enterprises. As a result of research, the concept of cash flow is clarified; definition of cash flow as an object of accounting is substantiated; on the basis of system approach classification criteria of cash flow are grouped by its characteristics that arise in practice. The thesis investigates the features of cash flow accounting at the agricultural enterprises. Application of the electronic (automated) form of cash flow accounting based on the universal model through software "1C: Enterprise" that provides recording of all revenues and payments of the agricultural enterprises is considered. Suggestions on the improvement of the methods of cash flow control at the agricultural enterprises and relationships of subsystems of cash flow accounting and control in terms of the complex information system on the basis of system approach that facilitates optimization of the enterprise information system in general and cash flow control in particular are developed.