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OCR Level 3
Cambridge Technicals
in Business
Unit 4: Business Accounting
Cash Flow Forecast
Cash Flow Forecast
The cash flow records money flowing in and out
of the business.
Income is recorded
on the date the money
was received
Expenditure is recorded
on the date the
payment was made
Definitions
Income - money that has come into the
business and includes:
Initial capital (money)
to start the business
Money received from
sale of products or
services offered
Money received
from loans
Money received from
the sale of fixed assets
Definitions
Expenditure – any money that is spent during the
normal activities of the business. It can include:
Payment for
expenses, eg petrol,
wages
Payment for
purchases (stock
for resale)
Purchase of
fixed assets
Layout
The cash flow forecast is broken down into
segments of time:
Weeks
Months
Days
Layout
The first section records the money coming
into the business.
heading
money gained through the sale of
goods or services
money received from a
third party – will require
repayment plus interest
total flow of income
into the business
Layout
The second section records the expenditure
made by the business during each segment
of time.
This is totalled at the end of
the time segment.
Layout
All figures in £
January
February
Income
Sales
600
1,000
Loan
1,000
0
Total Income
1,600
1,000
Purchases
800
500
Wages
400
400
Total Expenditure
1,200
900
Expenditure
Layout
The final section is where the calculations are made. The
business needs to see if there has been a greater outflow
than inflow of money.
Opening balance – the money
Inflow/outflow
Closing balance
is total
is
that was available within the
opening
incomebalance
minus total
add
bank/cash account at the
totalexpenditure
inflow/outflow
beginning of the time period
Layout
January
February
Opening Balance
300
700
Total income
1600
Total expenditure
1200
Inflow/outflow
400
Closing Balance
700
Using the example above:
The opening balance in January was £300
Total income £1,600 – Total expenditure £1,200 = £400
Closing balance was opening balance + inflow/outflow = £700
The closing balance of January is the opening balance of February
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