Cash flow

The cash flow statement is one of an entity's core financial statements. Cash flow is the difference in the amount of cash available at the beginning of a period (opening balance) and the amount at the end of the period (closing balance) attributable to movements in three areas:

• Operational cash flows
• Investment cash flows
• Financing cash flows

The cash flow process is handled centrally and can be run at any time during the configuration set. It should be run after all the financial planning steps have been completed and approved and any subsequent processes such as allocation are executed. If the configuration set is opened for resubmission, the cash flow should be run again after any reopened financial planning steps are approved.

Two cash flow workbooks are provided for data entry, one for budget data and one for forecast data. Cash flow workbooks are not handled in workflow as cash flow is not based on financial planning steps.