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Cash Flow

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Accounting for Internal Control

MS: Aliran Tunai · EN: Cash Flow · ZH: 现金流量

Meaning

Cash flow refers to the movement of cash into (inflow) and out of (outflow) a business. In a cash budget, inflows include cash sales and collections from debtors, while outflows include purchases and expenses.

Example

In August, Nikmat Stall expects inflows of RM5,000 and outflows of RM4,200, giving a positive net cash flow of RM800.

Source: DSKP KSSM Prinsip Perakaunan Tingkatan 5

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