5.2. Cash flow forecast
- Syllabus
- 0264–2027–2028
- Topic
- 5.2
- Level
- —
5.2.1—The importance of cash and cash flow forecasts
- why cash is important to a business
- what a cash flow forecast is and why it is important
- main features of a cash flow forecast: cash inflow, cash outflow, net cash flow, opening balance, closing balance
- amend or complete a simple cash flow forecast
- interpret a simple cash flow forecast
- how a short-term cash flow problem may be overcome: overdraft, delaying supplier payments, asking customers to pay more quickly, delay purchase of non-current assets Note: candidates will not be assessed on constructing a cash flow forecast.
Objective notes
1 learning objectiveConceptIGCSE Business Studies