Total amount of cash on a given Cash Account 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 Cash Flow:
Variance[Cash Balance] = Sum of all Cash Inflow - Sum of all Cash Outflow
Indirectly from P&L:
Variance[Cash Balance] = FCF - Interest + Loans − Dividends
See also
Business / Business Administration / Financial Management / Financial Accounting
[ Cash ]