CAT / FIA FFM Syllabus B. Cash Budgeting - Cash, cash flow and funds - Notes ^{1 / 7}

Cash comprises:

1. Cash and bank deposits

2. Cash equivalents  - short-term, highly liquid investments

The amount of cash held by a business at a point in time is found in the balance sheet under “current assets”.

Cash flow

Cash flow refers to the movement of cash in and out of a business over a period of time. 

This information is found in a statement of cash flows, which is a primary financial statement.