Accounting of Treasury Flows in a Romanian Business

Abstract

The purpose of this thesis was to explore the topic of treasury management, focusing on its definitions and elements. Beginning with a review of the relevant literature, the thesis provides details about payment instruments, self-financing capacity using additive and deductive methods and the construction of cash flow tables. Going in depth into accounting treatments, the research seeks to provide a comprehensive understanding of treasury management practices. An important aspect of this thesis is the case study, which examines a real company’s overview, organizational structure and an analysis of key indicators retrieved from the balance sheet. Insights are drawn from the asset structure ratios, and the case study ends with a detailed cash flow accounting monograph. The findings show the critical role of effective treasury management in achieving financial success. The case study not only provides practical insights, but also serves as a validation of the theoretical frameworks explored in the first part of the thesis. In conclusion, the thesis contributes to the existing knowledge on treasury flows by applying the theoretical frameworks to a practical example. The insights gained from the case study help form a deeper understanding of the treasury management’s implications on financial stability.