摘要：Given the importance of money, their rational organisation is an essential goal ofaccountancy in this area. This objective consists of providing the permanent financial balanceand a rational efficiency of the entire activity, which can be achieved through a complex ofactivities and instruments, such as: activity programmes and budgets of income and expenses,expressed in money for all their sectors, but more especially through a permanent andsystematic tracking of economic-financial activities. The paper presents some theoreticalaspects regarding the concept of treasury and afterwards it focuses on the syntheticpresentation of the main accounts used in their accountancy. A more detailed presentation islimited to an accounting monograph of operations of receipts and payments within an economicentity.
