Accounts and finance

Table of Contents

1. Topic pack - Accounts and finance - introduction
2. 3.1 Sources of finance - notes
3. 3.1 Sources of finance - questions
4. 3.2 Investment appraisal - notes
5. Investment appraisal
6. 3.2 Investment appraisal - questions
7. 3.3 Working capital - notes
   1. Working capital
   2. Working capital cycle
   3. Cash flow forecasts
   4. Profit and cash
   5. Cash flow forecasts
   6. An overtrading scenario
   7. Management of working capital
8. 3.3 Working capital - questions
9. 3.4 Budgeting - notes (HL only)
10. 3.4 Budgeting - questions
11. 3.5 Final accounts - notes
12. 3.5 Final accounts - questions
13. 3.5 Final accounts - simulations and activities
14. 3.6 Ratio analysis - notes
15. 3.6 Ratio analysis - questions
16. 3.6 Ratio analysis - simulations and activities
17. Printable version

Cash flow forecasts

We will look at this section in two parts. By way of introduction to the notion of cash and cash flow we will first look at the difference between profit and cash. People always tend to assume that they are the same, but they are far from it. Both are vital to a business, but for different reasons. Then we will look at how businesses can use cash flow forecasts to help them plan for the future and ensure they have enough cash to meet their obligations.