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Diploma in Higher Education Studies

Cash flow forecasts

HES 201 · Introductory Accounting — Week 12 of 16

CourseHES 201
Week12 of 16
SemesterII
TutorOnline in the course chat

This week’s topics

Cash flow forecasts

  1. Cash in and cash out
  2. Net cash flow and closing balance

What you will be able to do

  • 3.4 Construct a simple cash flow forecast.

Activity

Build a three-month cash flow forecast for a start-up.

Study materials

Further resources

  • Entrepreneurship, ch. 9.4: Start-up financial statements and cash flow projections · PDF · OpenStax (2020); pp. 334–346 · for registered students
  • Principles of Finance 2e, ch. 18.5: Forecasting cash flow · PDF · OpenStax (2026); pp. 538–541 · for registered students
  • Principles of Finance 2e, ch. 19.3: Cash management · PDF · OpenStax (2026); pp. 565–566 · for registered students
  • Thriving Through Seasonal Cash Flow Challenges: Strategies for Seasonal Small Businesses · Open-access article · Busila (2025), Small Business Institute Journal. Planning cash in and cash out month by month for a small business. · for registered students
Materials marked “for registered students” open in the student portal, which is set up as soon as you receive final acceptance.
Week 11Week 13
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Course plan
  • Week 1: Why businesses keep financial records
  • Week 2: Who uses accounts?
  • Week 3: Income, expenses and profit
  • Week 4: Assets, liabilities and capital
  • Week 5: The accounting equation
  • Week 6: Double entry: debits and credits
  • Week 7: Recording sales, purchases and cash
  • Midterm: Midterm evaluation
  • Week 9: The income statement (profit and loss)
  • Week 10: The balance sheet
  • Week 11: Profit is not the same as cash
  • Week 12: Cash flow forecasts
  • Week 13: Ratios: how profitable is the business?
  • Week 14: Ratios: can the business pay its bills?
  • Week 15: Review and coursework completion
  • Final: Final assessment and submission
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