Thesis (MBA)--Stellenbosch University, 1993. / ENGLISH ABSTRACT: Cash flow information is important in evaluating the
financial results of companies. As cash flow statements
were only prepared since October 1988 as part of Generally
Accepted Accounting Practice various assumptions were
made in calculating cash flow information for earlier
years.
In a study by Wessels (1991) a few approximate methods
were used to calculate cash flow from operating activities.
For this study an analysis was again made of the
same companies.
In this latest study it is concluded that the assumptions
of the previous study could be wrong. It is therefore
suggested that the assumptions and results of the
previous study be re-evaluated. / AFRIKAANSE OPSOMMING: Kontantvloei-inligting is belangrik by die evaluering van
maatskappyresultate en daarom word aannames dikwels gebruik
om die inligting voor Oktober 1988 te bereken .
Die rede hiervoor is dat kontantvloeistate as deel van
Algemeen Aanvaarde Rekeningkundige Praktyk eers sedert
Oktober 1988 gepubliseer is .
In In studie van Wessels (1991) is gebruik gemaak van 'n
aantal benaderde metodes om kontant uit bedryfsaktiwiteite
te bereken. 'n Ondersoek na dieselfde maatskappye
wat toe gebruik is, is weer in hierdie studie gedoen.
Die gevolgtrekking wat in hierdie studie gemaak word, is
dat die aannames van Wessels moontlik foutief kon wees. Daar word aanbeveel dat die studie van Wessels en die
gevolgtrekkings waartoe gekom is, herevalueer moet word.
| Identifer | oai:union.ndltd.org:netd.ac.za/oai:union.ndltd.org:sun/oai:scholar.sun.ac.za:10019.1/58068 |
| Date | 12 1900 |
| Creators | Bredenkamp, Hendrik Johannes |
| Contributors | Hamman, W. D., Stellenbosch University. Faculty of Economic and Management Sciences. Graduate School of Business. |
| Publisher | Stellenbosch : Stellenbosch University |
| Source Sets | South African National ETD Portal |
| Language | af_ZA |
| Detected Language | Unknown |
| Type | Thesis |
| Format | 75 p. |
| Rights | Stellenbosch University |
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