Free practice · numeric · hard
Practice
Complete a cash-flow mastery check
Beginning cash is USD 500, inflows are USD 1,800, and reconciled outflows are USD 1,625. What is ending cash in USD?
Period cash-flow map
Keep plans, actuals, and cash direction visible
Budget view
PlannedExpected
ActualRecorded
VarianceActual − plan
Cash view
BeginningOpening balance
Inflows+ cash in
Outflows− cash out
Control
EndingBegin + in − out
GapDetail vs summary
A stated sign convention makes variance interpretable, while detail-to-summary reconciliation catches omitted, duplicated, or mistyped entries.