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How To Reconcile A Bank Account And Why It Is Important Essay

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¶ … friend who is in a position of authority in a company should be aware of all accounts that the company has in the bank. Just because he is not a CEO or CFO in a company doesn't mean he should be ignorant about banking, about what is profit and what it is not, and how to reconcile money in the bank. Just having money in the bank means nothing unless what in accounts is fully vetted and understood in an ongoing flow of cash in and out. Banks and Cash Management

The main reason for business failure is "poor cash management," according to Findlaw.com; poor cash management is also likely the "most frequent stumbling block" for those who go the entrepreneur route in business. Hence, understanding the very basic concepts of cash flow can help that person in the Introduction who has no clue as to whether the money in a bank account is profit or not.

Cash vs. cash flow: Cash in the bank is money, but it is not inventory, and it is not what you are owed by others (accounts receivable) -- and, money in the bank is not property (findlaw.com). Accounts receivable can in time be converted into cash, but it cannot be used in normal circumstances for paying bills, for example, paying suppliers or venders. Cash is what a company has on hand to keep the business running, but cash in the bank is not categorized as "profit"; in time, profits are "of little value if they are not accompanied by positive net cash flow" (findlaw.com).

Cash flow alludes to the movement of cash into and out of one's business. It is vitally important for the person in the Introduction to understand that keep a close eye on cash inflows and outflows is one of the " ... most pressing management tasks" for anyone in business (findlaw.com). Cash outflow refers to the money used (usually by check) to pay company salaries, to pay vendors and creditors (like banks, in case the company has a mortgage with a bank). On the other hand cash inflow reflects the money received from investors, customers, and lenders.

Positive cash flow: Having a positive cash flow means that the inflow has...

The important point here is that the manager or employee in charge of cash flow issues must know why there is a negative cash flow. That is, is the "accounts receivable" portion of the ledger not up to where it should be because customers have not paid their bill and there has been a poor job of collections? Or is it possible there is too much "obsolete inventory" -- and someone in the company has fallen down on the job of moving inventory off the cash flow pages?
Understanding the 3 components of cash flow (Findlaw.com)

Operating cash flow: This is what companies know as "working capital," the cash coming in to the company from sales of the product or the service that the company generates as the natural part of its business function.

Investing cash flow: When a company invests in the infrastructure of its own plant, or in equipment, or it invests in other "fixed assets," and uses cash that is outside of its normal day-to-day operations, it is called investing cash flow.

Financing cash flow: In this case, financing cash flow is cash "to and from external sources," like lenders, shareholders, or investors. Cash used to issue stock a paying a dividend to a shareholder falls under the financing cash flow category.

Practicing good cash flow management begins with a "cash flow projection," which smart business owners and entrepreneurs understand means both short-term (monthly or even weekly) and long-term (up to 3 to 5 years) cash flow. This helps when it comes to managing daily cash flows, and provides clear numbers when it comes to meeting business needs.

What is the difference between cash flow and profit? A simple way to justify income and expense for a company is to note that if " ... income exceeds expenses, there will be profit, but only if there's enough income to cover expenses"…

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Works Cited

Accounting Coach. (2012). Bank Reconciliation. Retrieved November 11, 2015, from http://www.accountingcoach.com.

Basic Accounting Help. (2010). Basic Accounting Concepts / Foundation of Basic

Accounting Concepts. Retrieved November 11, 2015, from http://www.basicaccountinghelp.com.

Findlaw.com. (2011). The Importance of Cash Management. Retrieved November 11, 2015,
From http://smallbusiness.findlaw.com.
2015, from http://www.bizfilings.com/toolkit.
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