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 Variance can be calculated in two different ways: directly or indirectly.
Directly from BalanceSheet:
Variance[Cash Balance] = Debits - Credits
Indirectly from P&L:
Variance[Cash Balance] = Collections + FCF - Revenue − Dividends + Loans
See also
Business / Business Administration / Financial Management / Financial Accounting
[ Cash ]