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rent or wages. Customer payments enter the business, so they are a cash inflow."},{"text":"Net cash-flow.","correct":false,"explanation":"Net cash-flow is the difference between total inflows and total outflows, not an individual receipt. Cash received from customers is a cash inflow."},{"text":"Opening balance.","correct":false,"explanation":"The opening balance is the cash available at the start of a period. Customer cash received during the period is a cash inflow."}]},{"id":"a01ef9bd-d7c9-41f5-bc21-08ad3efe1023","cardType":"basic","points":1,"front":"Rent paid by a business is what type of cash-flow item?","back":"Cash outflow.","mcqOptions":[{"text":"Cash outflow.","correct":true,"explanation":"Paying rent causes money to leave the business, so the payment is recorded as a cash outflow."},{"text":"Cash inflow.","correct":false,"explanation":"A cash inflow is money received by the business, such as customer payments. Rent paid leaves the business, so it is a cash outflow."},{"text":"Net cash-flow.","correct":false,"explanation":"Net cash-flow is calculated from all inflows and outflows rather than being one payment. Rent paid is an individual cash outflow."},{"text":"Closing balance.","correct":false,"explanation":"The closing balance is the cash held at the end of a period, not a type of payment. Rent paid is a cash outflow."}]},{"id":"ce7113e8-f71b-44f1-b9df-5c672f3ab164","cardType":"cloze","points":null,"front":"Net cash-flow = [ ] - [ ].","back":"Net cash-flow = cash inflows - cash outflows.","mcqOptions":[{"text":"Net cash-flow = cash inflows - cash outflows.","correct":true,"explanation":"Net cash-flow measures the change in cash during a period, so total cash outflows are subtracted from total cash inflows."},{"text":"Net cash-flow = cash outflows - cash inflows.","correct":false,"explanation":"This reverses the subtraction and therefore reverses the sign of the result. Net cash-flow equals cash inflows minus cash outflows."},{"text":"Net cash-flow = opening balance - closing balance.","correct":false,"explanation":"Opening and closing balances show cash held at particular times, rather than the period's cash movements. Net cash-flow equals cash inflows minus cash outflows."},{"text":"Net cash-flow = cash inflows - opening balance.","correct":false,"explanation":"The opening balance is not deducted when calculating net cash-flow; it is used later to find the closing balance. Deduct cash outflows from cash inflows."}]},{"id":"6fc7819f-f838-4e3d-bb14-83cfd263ae2e","cardType":"basic","points":1,"front":"If cash inflows are higher than cash outflows, what is net cash-flow?","back":"Positive.","mcqOptions":[{"text":"Positive.","correct":true,"explanation":"When cash inflows exceed cash outflows, their difference is greater than zero, giving the business a positive net cash-flow."},{"text":"Negative.","correct":false,"explanation":"Negative net cash-flow occurs when outflows exceed inflows. If inflows are higher, inflows minus outflows gives a positive result."},{"text":"Zero.","correct":false,"explanation":"Net cash-flow is zero only when inflows and outflows are equal. Higher inflows produce a positive net cash-flow."},{"text":"Unchanged.","correct":false,"explanation":"Cash remains unchanged only when inflows equal outflows. If inflows are higher than outflows, net cash-flow is positive and cash increases."}]},{"id":"a753b80a-5b13-40c7-a0bf-a0801931d4b2","cardType":"basic","points":1,"front":"If cash outflows are higher than cash inflows, what is net cash-flow?","back":"Negative.","mcqOptions":[{"text":"Negative.","correct":true,"explanation":"When cash outflows exceed cash inflows, subtracting the larger outflows from inflows produces a negative net cash-flow."},{"text":"Positive.","correct":false,"explanation":"Positive net cash-flow occurs when inflows are greater than outflows. Higher outflows make inflows minus outflows negative."},{"text":"Zero.","correct":false,"explanation":"Net cash-flow is zero only when inflows and outflows are equal. If outflows are higher, the net cash-flow is negative."},{"text":"Unchanged.","correct":false,"explanation":"Cash is unchanged only if inflows exactly equal outflows. Higher outflows mean cash decreases, producing a negative net cash-flow."}]},{"id":"87687d92-0392-427f-b91d-3f9a0aea3cb2","cardType":"basic","points":2,"front":"A business has cash inflows of £2,400 and cash outflows of £1,650. What is its net cash-flow?","back":"£750.","mcqOptions":[{"text":"£750.","correct":true,"explanation":"Net cash-flow equals cash inflows minus cash outflows: £2,400 - £1,650 = £750. The positive result means cash increased."},{"text":"£4,050.","correct":false,"explanation":"This adds inflows and outflows instead of finding their difference. Net cash-flow is £2,400 - £1,650, which equals £750."},{"text":"£850.","correct":false,"explanation":"This results from an arithmetic error when subtracting £1,650 from £2,400. Correct column subtraction gives a net cash-flow of £750."},{"text":"-£750.","correct":false,"explanation":"This uses the correct difference but gives it the wrong sign, as if outflows were subtracted in reverse. Inflows exceed outflows, so the answer is £750."}]},{"id":"80184f32-ac44-4627-b295-612f7b8e4df4","cardType":"basic","points":1,"front":"What does a positive net cash-flow mean happened during the period?","back":"Cash increased during that period.","mcqOptions":[{"text":"Cash increased during that period.","correct":true,"explanation":"Positive net cash-flow means cash inflows were greater than cash outflows, so the amount of cash held by the business increased during the period."},{"text":"Cash decreased during that period.","correct":false,"explanation":"A decrease in cash occurs with negative net cash-flow, when outflows exceed inflows. Positive net cash-flow means cash increased during the period."},{"text":"Cash stayed constant during that period.","correct":false,"explanation":"Cash stays constant when net cash-flow is zero because inflows equal outflows. Positive net cash-flow means cash increased during the period."},{"text":"Cash outflows exceeded inflows during that period.","correct":false,"explanation":"Outflows exceeding inflows would produce negative net cash-flow. Positive net cash-flow means inflows exceeded outflows, so cash increased during the period."}]},{"id":"910b5a3f-82b6-4085-8d0c-2f5f276a2c96","cardType":"basic","points":1,"front":"What does a negative net cash-flow mean happened during the period?","back":"More cash left than came in.","mcqOptions":[{"text":"More cash left than came in.","correct":true,"explanation":"Negative net cash-flow occurs when cash outflows are greater than cash inflows, meaning more cash left the business than came in."},{"text":"More cash came in than left.","correct":false,"explanation":"More cash coming in than leaving would create positive net cash-flow. Negative net cash-flow means more cash left than came in."},{"text":"Equal cash left and came in.","correct":false,"explanation":"Equal cash inflows and outflows would produce zero net cash-flow, not a negative figure. Negative net cash-flow means more cash left than came in."},{"text":"No cash left the business.","correct":false,"explanation":"If no cash left the business, net cash-flow could not be negative while cash was coming in. A negative result means more cash left than came in."}]},{"id":"e44fc4ab-f8fe-48c0-b1cb-a49f20f01e02","cardType":"cloze","points":null,"front":"Net cash-flow shows whether the business [ ] during one period, not its [ ].","back":"Net cash-flow shows whether the business gained or lost cash during one period, not its total cash overall.","mcqOptions":[{"text":"Net cash-flow shows whether the business gained or lost cash during one period, not its total cash overall.","correct":true,"explanation":"Net cash-flow measures the change in cash during a particular period. It does not show the total amount of cash the business has available overall."},{"text":"Net cash-flow shows whether the business made a profit or loss during one period, not its total cash overall.","correct":false,"explanation":"Profit and loss measure income after costs, whereas net cash-flow measures cash movement. The correct distinction is between cash gained or lost and total cash held overall."},{"text":"Net cash-flow shows whether the business gained or lost cash during one period, not its total profit overall.","correct":false,"explanation":"Net cash-flow is not a measure of profit. It tracks cash movement over a period, while total cash overall describes the amount available rather than the change."},{"text":"Net cash-flow shows whether the business had a positive or negative bank balance during one period, not its total cash invested.","correct":false,"explanation":"A bank balance and invested cash do not define net cash-flow. The formula focuses on whether cash increased or decreased during the period, rather than the total cash held."}]},{"id":"69c2171e-1333-4c5d-8a81-886f79f8a0a6","cardType":"basic","points":2,"front":"Why might one month of negative net cash-flow be acceptable?","back":"Planned spending may help future sales.","mcqOptions":[{"text":"Planned spending may help future sales.","correct":true,"explanation":"A temporary negative cash-flow can be acceptable when planned spending, such as buying stock or equipment, is expected to generate higher sales and cash inflows later."},{"text":"Unexpected spending may guarantee future sales.","correct":false,"explanation":"Unplanned costs do not guarantee extra sales and may worsen the cash position. Planned spending can be acceptable when it is intended to support higher future sales."},{"text":"Lower prices may eliminate all future costs.","correct":false,"explanation":"Reducing prices might increase demand, but it cannot eliminate the business’s future costs. A negative month is acceptable when planned spending is expected to support future sales."},{"text":"Fewer sales may improve future cash-flow automatically.","correct":false,"explanation":"Fewer sales normally reduce cash inflows rather than improving them. Planned investment can cause a temporary negative net cash-flow if it is expected to increase later sales."}]},{"id":"f6fc26c7-3531-405a-b781-237632a099d9","cardType":"basic","points":2,"front":"Why can repeated negative net cash-flow become a problem?","back":"The business may run out of cash to pay bills.","mcqOptions":[{"text":"The business may run out of cash to pay bills.","correct":true,"explanation":"Repeated negative net cash-flow means cash outflows continue to exceed cash inflows. Eventually, the business may not have enough cash available to settle its bills."},{"text":"The business may make a profit to pay bills.","correct":false,"explanation":"Profit does not necessarily provide cash immediately, especially when sales are made on credit. Repeated negative cash-flow can mean the business runs out of cash to pay bills."},{"text":"The business may increase sales without receiving cash.","correct":false,"explanation":"Increasing sales without receiving the money can leave the business unable to meet immediate payments. The key risk is running out of cash to pay bills."},{"text":"The business may run out of stock to pay bills.","correct":false,"explanation":"Stock is not the resource used directly to settle ordinary bills. Repeated negative cash-flow creates the risk that the business runs out of cash to pay them."}]},{"id":"103a230d-53da-4ff1-9f4f-8f11e52ec66d","cardType":"cloze","points":null,"front":"The opening balance is cash at the [ ] of a period; the closing balance is cash at the [ ].","back":"The opening balance is cash at the start of a period; the closing balance is cash at the end.","mcqOptions":[{"text":"The opening balance is cash at the start of a period; the closing balance is cash at the end.","correct":true,"explanation":"The opening balance is the cash available when a period begins. The closing balance is the cash remaining when that period finishes."},{"text":"The opening balance is cash at the end of a period; the closing balance is cash at the start.","correct":false,"explanation":"These positions are reversed. Opening cash is measured at the start of the period, while closing cash is measured at the end."},{"text":"The opening balance is cash at the middle of a period; the closing balance is cash at the end.","correct":false,"explanation":"Cash-flow periods use their beginning and ending points, not the middle as the opening point. The opening balance is at the start and the closing balance is at the end."},{"text":"The opening balance is cash at the start of a period; the closing balance is cash at the start.","correct":false,"explanation":"Both balances cannot be measured at the beginning. The opening balance is at the start, whereas the closing balance records cash at the end of the period."}]},{"id":"c7b32f5f-b701-4ba6-9643-66d6ba14db54","cardType":"cloze","points":null,"front":"Opening balance = [ ].","back":"Opening balance = closing balance of the previous period.","mcqOptions":[{"text":"closing balance of the previous period","correct":true,"explanation":"The cash left at the end of one period becomes the cash available at the beginning of the next period, so the previous closing balance is the opening balance."},{"text":"net cash-flow of the previous period","correct":false,"explanation":"Net cash-flow shows the change in cash during the previous period, not the total cash carried forward. The opening balance comes from that period’s closing balance."},{"text":"opening balance of the current period","correct":false,"explanation":"This repeats the quantity being calculated rather than providing its source. The opening balance is determined by the closing balance from the previous period."},{"text":"closing balance of the current period","correct":false,"explanation":"The current closing balance is found after adding the current period’s net cash-flow. The opening balance must instead be carried forward from the previous period’s closing balance."}]},{"id":"e4a6a296-ecfd-472e-802b-ea7ca6c61221","cardType":"basic","points":1,"front":"If January’s closing balance is £1,500, what is February’s opening balance?","back":"£1,500.","mcqOptions":[{"text":"£1,500.","correct":true,"explanation":"A new month starts with the previous month’s closing balance. Therefore, February’s opening balance is carried forward as £1,500."},{"text":"£1,050","correct":false,"explanation":"This likely comes from misreading or altering the given figure. The opening balance for February must equal January’s closing balance, which is £1,500."},{"text":"£2,500","correct":false,"explanation":"Adding £1,000 suggests confusing an earlier opening balance with the amount carried forward. February begins with January’s closing balance of £1,500."},{"text":"£500","correct":false,"explanation":"Subtracting £1,000 from the stated amount is not part of the opening-balance rule. The next period’s opening balance equals the previous period’s closing balance: £1,500."}]},{"id":"d64fe481-cdf7-473e-8676-9e2d9c9834a7","cardType":"cloze","points":null,"front":"Closing balance = [ ] + [ ].","back":"Closing balance = opening balance + net cash-flow.","mcqOptions":[{"text":"Closing balance = opening balance + net cash-flow.","correct":true,"explanation":"The closing balance is found by taking the cash available at the start of the period and adding the net change in cash during that period."},{"text":"Closing balance = opening balance + total cash inflows.","correct":false,"explanation":"This ignores cash outflows, which must be deducted when finding the net change. The correct calculation adds net cash-flow, including both inflows and outflows, to the opening balance."},{"text":"Closing balance = net cash-flow + total cash outflows.","correct":false,"explanation":"Adding outflows separately would treat spending as an increase in cash. The closing balance starts with the opening balance and then adds the net cash-flow."},{"text":"Closing balance = opening balance - net cash-flow.","correct":false,"explanation":"Subtracting net cash-flow reverses the effect of the period’s cash movement. A positive net cash-flow increases the opening balance, so it must be added."}]},{"id":"807c948b-af92-4ff1-8920-0b0e80503384","cardType":"basic","points":2,"front":"Opening balance is £1,000 and net cash-flow is £500. What is the closing balance?","back":"£1,500.","mcqOptions":[{"text":"£1,500.","correct":true,"explanation":"The closing balance equals the opening balance plus net cash-flow. Adding £1,000 and £500 gives £1,500."},{"text":"£500","correct":false,"explanation":"This uses only the net cash-flow and ignores the £1,000 already available at the start. Adding both figures gives the correct closing balance of £1,500."},{"text":"£1,000","correct":false,"explanation":"This repeats the opening balance without including the cash gained during the period. The £500 net cash-flow must be added, producing £1,500."},{"text":"£2,000","correct":false,"explanation":"This incorrectly adds the opening balance twice, or treats the £500 increase as £1,000. The correct calculation is £1,000 + £500 = £1,500."}]},{"id":"097f1cab-cebf-4235-82b8-04adf2d9e19c","cardType":"basic","points":2,"front":"Opening balance is £1,500 and net cash-flow is -£600. What is the closing balance?","back":"£900.","mcqOptions":[{"text":"£900.","correct":true,"explanation":"The closing balance is found by adding net cash-flow to the opening balance: £1,500 + (-£600) = £900."},{"text":"£2,100.","correct":false,"explanation":"Adding the £600 decrease instead of subtracting it gives £2,100. A negative net cash-flow reduces the opening balance, so the correct closing balance is £900."},{"text":"£600.","correct":false,"explanation":"This treats the net cash-flow as the closing balance and ignores the opening balance. The correct calculation is £1,500 - £600 = £900."},{"text":"£1,100.","correct":false,"explanation":"This subtracts £400 rather than the stated £600, an arithmetic or transcription slip. Applying the full negative net cash-flow gives a closing balance of £900."}]},{"id":"894aca60-749c-4425-8c6d-8098d9d57565","cardType":"basic","points":3,"front":"How is net cash-flow different from closing balance?","back":"

Net cash-flow: cash change during one period.
Closing balance: total cash at the period end.

","mcqOptions":[{"text":"

Net cash-flow: cash change during one period.
Closing balance: total cash at the period end.

","correct":true,"explanation":"Net cash-flow measures how cash changes during the period, while closing balance shows the total cash remaining at the end after that change."},{"text":"

Net cash-flow: total cash at the period end.
Closing balance: cash change during one period.

","correct":false,"explanation":"These definitions reverse the two terms. Net cash-flow is the change in cash during a period, whereas closing balance is the total cash at the period end."},{"text":"

Net cash-flow: total cash received during one period.
Closing balance: total cash paid during the period.

","correct":false,"explanation":"This confuses net cash-flow and closing balance with inflows and outflows. Net cash-flow is the overall cash change, and closing balance is the period-end total."},{"text":"

Net cash-flow: expected cash change in future periods.
Closing balance: planned cash available before trading.

","correct":false,"explanation":"Forecasting future cash is not the definition of net cash-flow, and a closing balance is measured after the period. The correct distinction concerns change during the period versus total at its end."}]},{"id":"f3329d53-922f-4a57-8c0d-3c37e6e75638","cardType":"cloze","points":null,"front":"A cash-flow forecast is a [ ] of expected cash movement over [ ].","back":"A cash-flow forecast is a prediction of expected cash movement over future periods.","mcqOptions":[{"text":"A cash-flow forecast is a prediction of expected cash movement over future periods.","correct":true,"explanation":"A cash-flow forecast predicts expected cash inflows and outflows for future periods, helping a business anticipate shortages and plan its finances."},{"text":"A cash-flow forecast is a record of expected cash movement over future periods.","correct":false,"explanation":"A forecast is forward-looking, so it is a prediction rather than a record. A record describes cash movement that has already happened."},{"text":"A cash-flow forecast is a prediction of expected cash movement over past periods.","correct":false,"explanation":"Forecasts are used to estimate future cash movement, not review past periods. Historical cash movement belongs in accounts or cash-flow records."},{"text":"A cash-flow forecast is a calculation of expected cash movement over one period.","correct":false,"explanation":"Although calculations are used to prepare a forecast, the key term is prediction, and forecasts normally cover future periods rather than being limited to one period."}]},{"id":"c5400373-2ea3-4f70-b7ec-c97ddfee2e0a","cardType":"basic","points":2,"front":"Opening balance is £800 and closing balance is £1,050. What is the net cash-flow?","back":"£250.","mcqOptions":[{"text":"£250.","correct":true,"explanation":"Net cash-flow equals closing balance minus opening balance: £1,050 - £800 = £250, showing that cash increased during the period."},{"text":"£1,850.","correct":false,"explanation":"Adding the opening and closing balances gives £1,850, but net cash-flow measures the change between them. Subtracting £800 from £1,050 gives £250."},{"text":"-£250.","correct":false,"explanation":"The negative sign reverses the direction of the change. Because the closing balance is higher than the opening balance, net cash-flow is positive £250."},{"text":"£800.","correct":false,"explanation":"This copies the opening balance instead of calculating the change. Net cash-flow is found by subtracting opening balance from closing balance, giving £250."}]},{"id":"8c39adc4-c825-412d-90f8-ea771f74f05b","cardType":"basic","points":2,"front":"Cash inflows are £1,600 and net cash-flow is £450. What are cash outflows?","back":"£1,150.","mcqOptions":[{"text":"£1,150.","correct":true,"explanation":"Net cash-flow equals inflows minus outflows, so outflows equal inflows minus net cash-flow: £1,600 - £450 = £1,150."},{"text":"£2,050.","correct":false,"explanation":"Adding inflows and net cash-flow treats the net figure as an extra cash receipt. Outflows are found by subtracting net cash-flow from inflows, giving £1,150."},{"text":"£450.","correct":false,"explanation":"This uses the net cash-flow as the outflow and ignores the £1,600 inflow. Since net cash-flow is inflows minus outflows, the outflows are £1,150."},{"text":"£1,600.","correct":false,"explanation":"This copies the inflows rather than solving for outflows. Subtracting the positive net cash-flow of £450 from £1,600 gives cash outflows of £1,150."}]},{"id":"55464603-098f-4f88-afc9-065a25dfc098","cardType":"basic","points":1,"front":"What does a positive closing balance show?","back":"The business has cash available at the period end.","mcqOptions":[{"text":"The business has cash available at the period end.","correct":true,"explanation":"A positive closing balance means the business has cash remaining after accounting for all cash inflows and outflows during the period."},{"text":"The business has no cash available at the period end.","correct":false,"explanation":"No cash available would be shown by a zero closing balance, not a positive one. A positive closing balance means cash remains at the period end."},{"text":"The business has cash owed at the period end.","correct":false,"explanation":"Cash owed describes a liability or possible funding need, not a positive cash balance. A positive closing balance shows that cash remains available."},{"text":"The business has cash available only at the period start.","correct":false,"explanation":"The closing balance is specifically measured at the end of the period, so this confuses it with the opening balance. A positive closing balance means cash is available then."}]},{"id":"82db8e48-3f2a-429b-9371-95a1e2a07285","cardType":"basic","points":2,"front":"Why is a negative closing balance more serious than a negative net cash-flow?","back":"It means not enough cash is available at period end.","mcqOptions":[{"text":"It means not enough cash is available at period end.","correct":true,"explanation":"A negative closing balance shows that the business cannot cover its cash commitments using the cash available at the period end, creating an immediate liquidity problem."},{"text":"It means not enough profit is earned during the period.","correct":false,"explanation":"Profit and cash are different measures. A negative closing balance means insufficient cash is available at the end, even though profitability may be positive."},{"text":"It means too much cash is available at period end.","correct":false,"explanation":"The negative sign indicates a cash shortage, not a surplus. A negative closing balance means the business lacks enough cash to meet payments at the period end."},{"text":"It means not enough cash is received during the period.","correct":false,"explanation":"A negative net cash-flow can reflect cash received being lower than cash paid, but the serious issue with a negative closing balance is insufficient cash at the period end."}]},{"id":"2d00a3a1-ca51-4196-b63f-84e3494b9249","cardType":"basic","points":2,"front":"Why can a profitable business still struggle with cash-flow?","back":"Cash may arrive too late to pay bills.","mcqOptions":[{"text":"Cash may arrive too late to pay bills.","correct":true,"explanation":"Profit can be recorded when sales are made, but cash may be received later. If bills fall due first, the business can be profitable yet struggle to pay them."},{"text":"Cash may arrive too early to pay bills.","correct":false,"explanation":"Early cash receipts generally improve liquidity rather than cause difficulty paying bills. The problem is that cash can arrive too late, after bills are due."},{"text":"Cash may arrive at the same time as profit is recorded.","correct":false,"explanation":"Profit being recorded does not guarantee immediate cash receipt. Delayed customer payments can create a cash-flow problem, so cash may arrive too late to pay bills."},{"text":"Cash may arrive only after the business stops trading.","correct":false,"explanation":"A business can receive cash while continuing to trade, although timing may be delayed. The relevant issue is cash arriving too late to meet bills when they fall due."}]}]}],"examCountdown":{"examDate":"2027-05-12","paperLabel":"Paper 1"},"heading":"Cash-flow formulae","title":"Cash-flow formulae Flashcards","topbar":{"backHref":"/gcse/business/edexcel/flashcards"},"topicSidebar":"$L37"}]}],"topicId":"b98c0f26-767e-5639-a968-b641522fad30","walled":"$L38"}],"$L39","$L3a"]