ACCOUNTING FOR FUNDS AND ANALYSIS THE COMPANY’S SOLVENCY

To date, the relevance and value of cash and cash equivalents of the company is not in doubt. Accounting information in the present conditions of the institutional business environment becomes more paramount and urgent to develop the new adequate conditions of globalization and integration of accounting methodology. In order to conduct a comparative analysis of accounting of funds reflected in the financial statements, it is necessary to match the requirements of national legislation and IFRS. To monitor the use of funds economic services to enterprises are generated. And for the purpose of control in the field of accounting and law compliance audits applied. The amount of money available to the enterprise determines the solvency of the company (one of the most important characteristics of the financial situation of the company). Evaluation of solvency of the organization is based on the analysis of the liquidity of current assets with the help of solvency ratios, which are determined based on the structure of the balance of each enterprise and the Notes to the Balance Sheet and is a relative value. However, the listed factors in characterizing the solvency have a number of disadvantages. Cash is the source of the cash flow. Effective cash flow management can reduce the need for capital to accelerate the momentum, and to identify financial reserves within the company and thereby reduce the amount of external loans.