Free practice · matching · easy
Practice
Match budget and cash-flow terms
Match each term to its role in a fictional monthly record.
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.