SME Financing in South Africa: A Guide for Non-Financial Managers

How to interpret and present a cash flow statement Module

About the module: Cash flow statement - the statement that provides a detailed picture of what happened to a businesss cash during a specified period, known as the accounting period. It demonstrates an organisations ability to operate in the short and long term, based on how much cash is flowing into and out of the business. Provides insights about the liquidity and solvency of a firm, which is vital for the survival and growth of any organisation.

Purpose of the module: Be able to prepare and interpret cash flow statement, which is a valuable measure of a business strength, profitability, and long-term future outlook.

Rational of the module: The cash flow statement is one of the most important financial reports to understand because it provides detailed information on how a business spends and generates cash. You can make better, more informed decisions regardless of your position if you learn how to create and analyse cash flow statements.

The above mentioned module is one of seven modules in the skills programme titled: How to manage business finances . How to manage business finances - is one of ten skill programmes available in our Entrepreneurship Master Programme .

Skills programme - How to manage business finances

The purpose of the skills programme: The purpose of the programme is to assist delegates understand the four basic financial statements (balance sheet, income statement, cash flow statement, and statement of owners equity) and be able to evaluate the businesss liquidity, efficiency, profitability, and risk using standard financial ratio analysis. Throughout the programme, delegates will practice thorough bookkeeping, making accurate projections, creating financial statements, and financial ratio analysis. Upon successfully completing the programme, delegates should be able to demonstrate knowledge, application, and comprehension of working capital management, capital budgeting, and financial reporting and analysis.

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Super Deal Maker - is a productivity web based platform to assist entrepreneurs and business managers in building sustainable businesses quickly and successfully by providing them with access to tools, training, and a business management activity planner to make sure they are doing the right things in the right order.

Entrepreneurship Master Programme is a high-level programme that combines virtual and in-person sessions to provide theoretical and practical training to entrepreneurs and business managers in areas such as business planning, marketing, strategy, operation, and finance.