Cash Flow Analysis

Cash flow analysis examines the timing and amounts of money flowing in and out of a household or business to ensure adequate liquidity, identify patterns, and plan for financial goals.

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Exam Tip

Cash flow = inflows minus outflows. Net positive = surplus for savings/investing. Emergency fund = 3-6 months expenses.

What is Cash Flow Analysis?

Cash flow analysis tracks all income sources and expenses to understand financial patterns and ensure sufficient liquidity.

Components

CategoryExamples
InflowsSalary, bonuses, investment income, rental income
OutflowsFixed (mortgage, insurance), Variable (food, entertainment)

Cash Flow Statement

ItemAmount
Total Income+
- Fixed Expenses-
- Variable Expenses-
= Net Cash Flow=

Emergency Fund

3-6 months of expenses recommended. More if unstable income.

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