ფინანსური ანგარიშგების მომზადებისა და წარდგენის საკითხები

In the stated thesis here are considered the issues of preparation and presentation of financial
statements including both theory and practice. The financial statement’s preparation contains
the financial condition’s statement, the profit/loss and the whole revenue statement, the cash
flow statement and the equity change statement.
The financial condition’s statement is comprised with assets, liabilities and equity, which
introduces the enterprise’s financial picture by the end of the year. It includes information of
common modes, investment property, immaterial assets, investments, inventories,
requirements, cash flaws, liabilities and etc. They are divided into non-current and current
assets and liabilities.
In the whole revenue statement the term of the revenue includes the revenue and the earnings.
The revenue is created in the process of an ordinary functioning of the factory and is known
with different names: the revenue from the goods realization, the revenue from the service
delivery, percent, dividends, royalty, rent. The revenue contains other articles, which satisfies
the definition of the revenue, but possibly can be created or not in the factory functioning
process. The other whole revenues are made of those incomes’ and costs’ elements that are not
accepted in the profit or loss. But, in the regard of the costs, accepting of those elements in the
profit /loss is conducted according to the economical content or functions.
The cash account presents the financial statement, that provides the issues related to the
incomes and outcomes of the cash account receiving the company from the current operations,
investing sources and all the cash accounts, which the company pays for the activities done
during the period. The cash flow statement includes three parts: operating, financing and
investing activities.