An unavoidable verifying modular model proposal, as a new approach for preparation of statements of cash flow and of funds flow

Obligation to prepare statements of funds flow and cash flow, which are crucial and useful for management of business administration, has been legally abolished in act after narrowing down to cover a limited number of businesses only due to the challenges met during application. Challenges met during application of statements of funds flow and cash flow can be mentioned as need for advanced financial accountancy and auditing information and lack of preparation method in accordance with logic of computer programming. The model proposed in the thesis study has been explained with knowledge mapping, mathematics and auditing techniques, and applied on comprehensive models in the format of TDHP and TMS-7, an application was realized in SPK format, and a comparison was made with the classical method. A flexible easy-to-use verifying modular model was developed in order to eliminate challenges met during the application. Also thanks to this model, operation, logic and effects of featured accounts and accounts that impair statements of funds/cash flow balance on funds/cash input and outputs as well as advanced financial accountancy and auditing information was made controlled, modular and systematic. Model computer was designed in a way to allow input of data for output as statements in accordance with logic of computer programming. Many exercises including those used in the thesis were carried out using Excel. Infrastructure required for transformation of the model into the package computer program has been made available. Key Words: Noncash, Fund, Periodicity Concept, Accrual, Adjusting