5.2 Cash Flow Forecasting

5.2.1 The importance of cash and cash flow forecasts

• why cash is important to a business
• what a cash flow forecast is and why it is important
• main features of a cash flow forecast: cash inflow, cash outflow, net cash flow, opening balance,
  closing balance
• amend or complete a simple cash flow forecast
• interpret a simple cash flow forecast
• how a short-term cash flow problem may be overcome: overdraft, delaying supplier payments,
  asking customers to pay more quickly, delay purchase of non-current assets

Downloadable resources

Minimum Time = 35 minutes