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10 cards from this deck
Movement of money into and out of a business
Amounts business owes to suppliers for goods/services on credit
Amounts owed to business by customers who bought on credit
Payables = you PAY out; Receivables = you RECEIVE money in
Estimates future cash inflows & outflows over a period (12 mths)
Business can be profitable but fail if can't pay immediate bills
Shows what has actually happened in the past
Based on predictions about future performance
Predict periods when outflows exceed inflows (forecast shortfalls)
All data has limitations & may not predict future accurately
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