WorksheetsCash flow
Total questions: 12
Worksheet time: 7mins
Define Cash flow. Understanding ...
(a)
What is a cash flow forecast?
A prediction of the enterprise cash flow over a period of time
A document based on facts
An actual record of the enterprise cash flow over a period of time
What is a cash flow statement?
A prediction of the enterprise cash flow over a period of time
A document based on guesses
An actual record of the enterprise cash flow over a period of time
How do you work out the ¨Net cash Flow¨?
Total outflow - Total inflow
Total inflow - Total outflow
Total inflow + Total outflow
Total inflow x Total outflow
What is the relationship between a months ¨Closing balance¨ and the following months ¨Opening Balance¨?
They stay the same throughout the time period
The closing balance of a month is different to the opening balance of the next month
The closing balance of the month is the same as the opening balance for the next month (closing balance for Jan is the opening balance for Feb)
How do you work out the enterprises ¨Total Inflow¨?
Take away all the forms of income from each other
Multiply all the forms of income together
Add up all the forms of expenses together
Add up all the forms of income together
How do you work out the enterprises ¨Total Outflow¨?
Take away all the forms of expenses from each other
Multiply all the forms of expenses together
Add up all the forms of expenses together
Add up all the forms of income together
How do you work out a months closing balance?
Multiply together the NCF and OB together
subtract the NCF from the OB
Add together the NCF and OB together
Add the total inflow and outflow together
Spirit started the month with an opening balance of 2,500. There total inflow was 5,000 and there total outflow was 3500. A) What was their NCF? B) What was their CB?
1500
2000
4000
6000
What did the business finish this cash flow statement with?
A profit of ...
A loss of ...
25,000
-25,000
Spirit are looking to better understand its cash flow situation, what kinds of “outflow” would Spirit likely be paying for?
Self Assessment: How confident do you feel about Cash flow?
Red
Amber
Green
