The General Budget and the Provisional Financial Statements

Corina-Graziella Bâtcă-Dumitru, Daniela-Nicoleta Sahlian and Cleopatra Șendroiu
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Corina-Graziella Bâtcă-Dumitru: Bucharest University of Economic Studies
Daniela-Nicoleta Sahlian: Bucharest University of Economic Studies
Cleopatra Șendroiu: Bucharest University of Economic Studies

CECCAR Business Review, 2022, vol. 3, issue 1, 9-16

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.

Keywords: treasury budget; provisional financial statements; collections; payments (search for similar items in EconPapers)
JEL-codes: G31 M41 (search for similar items in EconPapers)
Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:ahd:journl:v:3:y:2022:i:1:p:9-16

DOI: 10.37945/cbr.2022.01.02

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