Total amount of cash on bank accounts and in hands calculated as:
Cash Balance (at the end of Accounting Period) = Cash Balance (at the beginning on the Accounting Period ) + Variance[Cash Balance]
The Cash Balance can be calculated in two different ways: direct and indirect.
Direct from BalanceSheet:
Variance[Cash Balance] = credit - debit
Indirect from P&L:
Variance[Cash Balance] = Collections + FCF - Revenue − Dividends + Loans
See also
Business / Business Administration / Financial Management / Financial Accounting
[ Cash ]