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what are outflows
are the money going out of the business for various purposes
what are examples of outflows
cash purchases
credit purchases
rent
rates
salaries
wages
utilities
purchase of assets
Value Added Tax (VAT)
bank interest paid
cash purchases
items purchased by a business and paid for at the time of purchase
credit purchases
items purchased by a business and paid for at a later point in time
purchase of assets
non-current assets that a business is likely to keep for more than one year such as machinery and vehicles
value added tax
businesses that are VAT registered must pay VAT to HM Revenue & Customs (HMRC), and this should be shown in the cash flow forecast