Economic Review, Vol. 52 No. 3-4, 2001.
Original scientific paper
ACCOUNTING ANALYSIS OF CLIENT’S CAPITAL FLOW IN DEBTOR’S RELATION WITH BANK
Alfio Barbieri
Abstract
The paper works out the methodology of establishing capital flow at the level of client in debtor’s relation with bank. It starts with two concepts, formal and balance-tabular. Within this context tested are different situations at the relation of transaction profit andclient’s capital flow in debt or relation with bank. In establishing capital flow it starts withthe fact that relations between client and bank are explicit in two different and complementary relations, financial and economic. Economic is consecutive. Financial relation is explicit indirect capital inflows and outflows what is usually defined as capital flow. Economic relationis explicit in terms of income or expenditure, which also explicate in defined period of time as financial inflows or outflows of capital. Establishing of capital at the level of particular client as well as client in debtor’s relation with bank is essential for necessities of evaluation and calculation of capital, both at the level of particular client and bank as a whole.
Keywords
Hrčak ID:
28714
URI
Publication date:
15.4.2001.
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