FON VE NAKİT AKIM TABLOLARININ DÜZENLENMESİNDE YENİ BİR YAKLAŞIM OLARAK ZORUNLU MODÜLER DOĞRU YAPMA (ZMDY) MODELİ ÖNERİSİ

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. A flexible easy-to-use verifying modular model was developed in this article in order to eliminate challenges met during the application. The model proposed has beenexplained with mathematics and auditing techniques, and a comparison was made with the classical method. 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 inputof data for output as statements in accordance with logic of computer programming. Many exercises in the Model were carried out using Excel. Infrastructure required for transformation of the model into the package computer program has been made available.