Finance and Cash Flow Management Prof Oyedokun.pptx

CCBS Finance and Cash Flow Management Prof Oyedokun

Being a Lecture Paper Presented on Sunday, May 12, 2024.

1. Finance and Cash Flow Management Prof. Godwin Emmanuel Oyedokun Professor of Accounting and Financial Development Department of Management & Accounting Faculty of Management and Social Sciences Lead City University, Ibadan, Nigeria Principal Partner; Oyedokun Godwin Emmanuel & Co (Accountants, Tax Practitioners & Forensic Auditors) Being a Lecture Paper Presented on Sunday, May 12, 2024 .

2. ND (Fin), HND (Acct.), BSc. (Acct. Ed), BSc (Fin.), LLB., LLM, MBA (Acct. & Fin.), MSc. (Acct.), MSc. (Bus & Econs ), MSc. (Fin), MSc. ( Econs ), Ph.D. (Acct), Ph.D. (Fin), Ph.D. (FA), CICA, CFA, CFE, CIPFA, CPFA, CertIFR , ACS, ACIS, ACIArb , ACAMS, ABR, IPA, IFA, MNIM, FCA, FCTI, FCIB, FCNA, FCFIP, FCE, FERP, FFAR, FPD-CR, FSEAN, FNIOAIM, FCCrFA , FCCFI, FICA, FCECFI, JP

3. Finance and Cash Flow Management

4. Contents

5. Introduction

6. Functions of Finance

7. Net Cash Flow: N125,000 (Total Cash Inflows) - N110,000 (Total Cash Outflows) = N15,000 Opening Cash Balance: N50,000 (Beginning of January) Closing Cash Balance: N50,000 (Opening Cash Balance) + N15,000 (Net Cash Flow) = N65,000 (End of January) Cash Flow Analysis: In January 2024, OGE generated N125,000 in cash inflows primarily from sales revenue and accounts receivable collections. The company also received N5,000 from the sale of short-term investments. On the expenditure side, OGE incurred N110,000 in cash outflows, including costs of goods sold, operating expenses, accounts payable payments, loan payments, and other miscellaneous expenses. As a result, OGE achieved a positive net cash flow of N15,000 for the month. This positive cash flow contributed to an increase in the company's closing cash balance from N50,000 at the beginning of January to N65,000 at the end of January. By effectively managing cash inflows and outflows, OGE maintained financial stability and liquidity, enabling it to meet its financial obligations and support ongoing business operations.

8. Importance of Cash Flow Management

9. Best Practices for Sustaining Healthy Cash Flow

10. Nexus between Finance and Cash Flow Management

11. Conclusion

12. Recommendations