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Accounting - cash management - financial reporting.


The movement of cash in or out of a business, a project or a financial instrument in a particular period under review.

The cashflow for a given period may differ from the profit or loss for the same period because of:

  1. Items in cashflow which are not part of profit or loss. For example capital expenditure or the collection of trade debtors arising and recognised in prior periods; and
  2. Items in profit or loss which are not cashflows, such as depreciation, amortisation, or making accruals.

Cashflow is sometimes written cash flow.

See also

Other resource

Students: Cash in, The Treasurer, May 2013