CASH FLOW

BUSINESS GLOSSARY 2022 SERIES

WHAT IS CASH FLOW?

Movement of cash and cash equivalant in a business.

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IN OTHER WORDS

A statement that shows how much money or money equivalent has come in gone out for a specific period.

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PART OF CASH FLOW

Operating Activities

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Investing Activities

Financing Activities

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OPERATING ACTIVITIES

1. Cash received from sales of goods and services. 2. Cash spent on ordinary operations.

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INVESTING ACTIVITIES

1. Cash received from sales of securities or assets. 2. Cash spent on buying securities or assets.

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FINANCING ACTIVITIES

1. Cash received as loan, equity liquidation. 2. Cash spent on paying loan, dividends.

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POSITIVE CASH FLOW

It indicates that the organization has more cash flowing into the business than cash required to support ordinary operations.

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NEGATIVE CASH FLOW

It indicates that the organization has less cash flowing into the business than cash required to support ordinary operations.

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IMPORTANT

Positive cash flow does not indicate the company is in profit. Negative cash flow does not indicate the company is in loss.

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