Cash Flow
Gbogbo ọrọ náà
A builder in Lahore has three contracts signed, a full order book and a profit margin he is pleased with. On the twelfth of the month he cannot pay his bricklayers, because the developer who owes him 1.4 million rupees pays sixty days after each stage is certified and the certification is late. His bricklayers do not want to hear about certification. They want Friday's wages, and if they do not get them they will work for somebody else on Monday. He is profitable and he is in serious trouble, and those two facts are not in conflict.
This lesson is about the difference between those two facts. You will learn what cash flow is and why a business can be profitable and still fail, work through the four lines of a cash flow forecast until reading one is automatic, and practise the exact calculation the papers set: total outflows, net cash flow, closing balance. Then you will weigh the five solutions the specification names for a business in difficulty. One warning taken directly from a mark scheme: a cash flow difficulty does not mean the business is unprofitable, and an answer that says it does has its mark capped.
Ebumnobi
- Importance of cash to businesses.
- Interpreting cash flow forecasts.
- Difference between cash and profit.
Maapụ uche
E seela isiokwu a ka ị hụ otu echiche si ejikọta.
Mepee maapụ uche na ngwa
Akwụkwọ Ọmụmụ
Ndetu Nkuzi Zuru Ezu di na Ngwa Green Bridge
Nweta ngwa Green Bridge CBT na ekwenti gi ma o bu kompiuta maka ulo akwukwo IGCSE zuru oke: akwukwo ule ndi gara aga, usoro nyocha, eserese uche, kaadi omumu na nkuzi olu.
Nnyocha Ọmụmụ
Ekele diri gi maka imecha ihe karịrị na Cash Flow. Ugbu a na ị na-enyochakwa isi echiche na echiche ndị dị mkpa, ọ bụ oge iji nwalee ihe ị ma. Ngwa a na-enye ụdị ajụjụ ọmụmụ dị iche iche emebere iji kwado nghọta gị wee nyere gị aka ịmata otú ị ghọtara ihe ndị a kụziri.
Ị ga-ahụ ngwakọta nke ụdị ajụjụ dị iche iche, gụnyere ajụjụ chọrọ ịhọrọ otu n’ime ọtụtụ azịza, ajụjụ chọrọ mkpirisi azịza, na ajụjụ ede ede. A na-arụpụta ajụjụ ọ bụla nke ọma iji nwalee akụkụ dị iche iche nke ihe ọmụma gị na nkà nke ịtụgharị uche.
Jiri akụkụ a nke nyocha ka ohere iji kụziere ihe ị matara banyere isiokwu ahụ ma chọpụta ebe ọ bụla ị nwere ike ịchọ ọmụmụ ihe ọzọ. Ekwela ka nsogbu ọ bụla ị na-eche ihu mee ka ị daa mba; kama, lee ha anya dị ka ohere maka ịzụlite onwe gị na imeziwanye.
- A business has an opening balance of 18,000, cash inflows of 52,000 and cash outflows of 61,000. What is its closing balance? A. 9,000 B. 27,000 C. 71,000 D. negative 9,000 Answer: A
- Which one of the following is a cash inflow but not revenue? A. Cash taken from customers in the shop B. Money received from a bank loan C. Payment from a credit customer for goods sold D. Rent received from a tenant Answer: B
- Which one of the following best describes a cash flow difficulty? A. The business is making a loss B. The business cannot pay its debts when they fall due C. The business has too much stock D. The business has borrowed too little Answer: B
- A business buys a delivery van for 300,000 in cash. What is the immediate effect? A. Profit falls by 300,000 and cash falls by 300,000 B. Cash falls by 300,000 but profit is reduced only by the amount the van wears out C. Neither cash nor profit changes D. Profit falls by 300,000 but cash is unchanged Answer: B
- Which one of the following would improve a business's cash flow in the shortest time? A. Applying for a government grant B. Issuing new shares C. Asking customers to pay on delivery instead of in 30 days D. Building a new factory Answer: C
Rue ajuju ndi a n'ime ngwa ahu
Rue ajuju ndi a n'ime ngwa ahu
Akwụkwọ A Na-atụ Aro
Meecha Ajụjụ Ule Ọmarịcha
Ị chọrọ ime ajụjụ ule ọmarịcha gbasara Cash Flow? Budata ngwa Green Bridge CBT iji nweta ajụjụ ule ọmarịcha na nyocha zuru ezu gbasara isiokwu a.
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