11
Cash flow
The cash flow statement
- Sources and uses of funds – method
- Opening and closing cash reconciliation
- Long and short analysis
- Financial reporting standards
But when times are bad and the breath of fear has already chilled the markets, the banker must be cautious, conservative, and severe. His business has been aptly compared to that of a man who stands ready to lend umbrellas when it is fine and demand them back when it starts to rain.
SIR GEOFFREY CROWTHER (1907–1972)
The cash flow statement
The cash flow statement completes a company’s set of published accounts. Its purpose is to track the flow of funds through the company. ...
Get Key Management Ratios, 4th Edition now with the O’Reilly learning platform.
O’Reilly members experience books, live events, courses curated by job role, and more from O’Reilly and nearly 200 top publishers.
