THE ACCOUNTING CASH FLOW STATEMENT APPLIED IN A TOURISM COMPANY

Abstract

This article's main objective is to present the importance of the Cash Flow Statement as an aid tool for the financial management of a micro-enterprise. Its specific objectives are to highlight the main mandatory accounting statements, the difference between Financial Cash Flow and Accounting Cash Flow and demonstrate the methods for preparing the Cash Flow Statement. For this, the descriptive research method was used, with a qualitative approach, through accounting information extracted from the Balance Sheet and the Income Statement. The topic addresses the importance and use of the Cash Flow Statement applied in a micro-enterprise in the tourism sector in Rio de Janeiro-RJ, with the aim of analyzing the statement using the indirect method and obtaining a result on the financial performance of the company. entity. The non-obligation to prepare it reflects on organizational management, as many managers were unaware of the usefulness of this tool for financial planning and control. However, the research results concluded that the Cash Flow Statement becomes indispensable for quality financial management because it allows short and long-term planning to be carried out with clear and timely information to assist in decision making.