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The cash budget starts with the beginning cash balance to which is added the cash inflows to get cash available. Cash outflows for the period are then subtracted to calculate the cash balance before financing. If this balance is below the company's required balance, the financing section shows the borrowings needed.
Balance Sheet.ppt. 1  1. Balance Sheet. 2  2. In Accounting, An Itemized Statement Of What One Owns, What One Owes, and What One Is Worth Is Called A: 3  3. Balance Sheet. 4  4. The First Step In Setting Up Records Is To Find Out: 1. What One Owns 2. What One Owes 3. What One Is Worth.