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The lecture by Irina Zhirova, Candidate of Pharmaceutical Sciences, was delivered on the topic 鈥淧rimeFinancialAccountsofaPharmacy鈥� (Prime Financial Accounts of a Pharmacy鈥�). The lecture was dedicated to the structure of the basic financial documents used in international practice: balance sheet, statement of financial results, statement of cash flows, statement of capital flows.

As it was noted by Irina Zhirova, these reporting forms contain generalized information about the property and financial condition of an organization, its current activities and results of economic and financial activities, allowing various users to get an idea of ​​the current state of the company.

The Associate Professor of BelSU Institute of Pharmacy, Chemistry and Biology spoke about the financial statements, which are in demand by international users, as they are referred to while calculating the basic financial indicators: profit, profitability, liquidity. According to Irina Zhirova, many small businesses fail because an entrepreneur does not track cash flows and financial condition of the company.