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Edexcel IAL·Business·IAL Business

Cash Flow & Financial Statements

12 min read

Cash flow versus profit, cash-flow forecasts, and the income statement and balance sheet.

Cash flow vs profit

Cash flow is the money flowing in and out; profit is revenue minus costs over a period. A profitable business can still run out of cash (e.g. money tied up in stock or unpaid invoices) — cash flow is vital for survival.

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