Total amount of cash on bank accounts and in hands.

Direct from BalanceSheet:

Cash Balance (at the end of Accounting Period) = Cash Balance (at the beginning on the Accounting Period ) + credit - debit

Indirect from P&L:

Cash Balance (at the end of Accounting Period) = Cash Balance (at the beginning on the Accounting Period ) + Collections + FCF - Revenue − Dividends + Loans

See also

Business / Business Administration / Financial Management / Financial Accounting

[ Cash ]