1. Monitoring Cash Flow
Presented by:
Lodya Sesriyani
Nur Najibah Sukmawati

2. What is cash flow?

3. Cash flow is the movement of money in and out of
the organization.
(Impey and Underhill, 1994: 102)
cash flow is the difference in amount of cash
available at the beginning of a period (opening
balance) and the amount at the end of that
period (closing balance).

6. There four steps in the preparation of
cash flow

7. How to analyze cash flow?
 Receipts : any monies received in the period
 Sales ledger
 Book sales
 Excursion income
 Payments: any monies paid out in the period
 Purchase ledger payments
 VAT
 Accommodations
 salaries

8. The example of cash flow
analysis

9. Monitoring cash flow
The manager can monitor the cash flow
weekly or monthly.
1. Forecast cash inflows against cash
outflows
2. Monitor actual inflows against outflows
3. Invest surplus cash or arrange loans

10. Improving cash flow
1. Monitoring stock levels
2. Manage accounts
3. Review banking products
4. Increase income
5. Reduce overheads
6. Improve your financial skill or get
expert advice

11. Stock level

12. Tips to get loan from bank
1. Demonstrate you are in control of the
situation, your forecasts are realistic and
your accounts are up-to-date
2. The need is clearly short term and you
have planned for it
3. You are trading profitably over a period of
time
4. Have some form of collateral to offer as
security
5. The company is fundamentally sound

13. Thank You