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How to calculate cash flow for small businesses

Tracking your cash in and cash out is an important part of running your business. Learn how to calculate the flow.





Tracking your cash flow is a crucial step toward establishing a healthy small business. The equation is relatively simple: Cash in minus cash out.


For larger firms I would recommend using software such as Xero to stay organized. However, if you're looking for a straightforward approach to tracking your cash flow — and don’t have experience with bookkeeping — a simple spreadsheet will get the job done.


If you’re using credit cards or loans to help stretch your capital, it's even more important to stay organised so that you can make sure to get those debt paid.



How to calculate business cash flow


To start, list the months of the financial year side by side across the top of your spreadsheet. (See below example made in Microsoft Excel.) Then use the left side for a running list of your cash income and cash expenses.


First, the starting balance in your bank account then monthly income, such as sales and interest. You add your opening balance to the income for the month less your expenses to get the cash available. This is the balance you’ll roll over to the next month, and the number you'll use to determine how much money to stash away for taxes.




Your most regular cash expenses will probably be rent and your credit card and/or loan payments. Put them each on individual lines, then list every other cash expense you’ve paid during the month.

Remember you’re only tracking your cash flow, so you don’t need to include expenses you’ve financed with a credit card, only the credit card payment. (Keep in mind that the loan and credit card payments will not be deducted to determine your taxable amount although the actual expenses incurred with those payments will be deducted.) For example, your loan repayment is R2000 and you used the money you borrowed for monthly expenses during the months you did not have much income.

Those monthly expenses will be deducted from your income together with the other cash expenses to determine your taxable income. (This is a bit more complicated and can be discussed with your accountant)


As you repeat the process each month, you’ll generate a comprehensive overview of your cash flow. You will have a clear idea of what your fixed monthly expenses amount to so that you can plan accordingly. Now you can determine what to save/invest or how quickly you can pay off your debt.





The more complex your business, the more complex your spreadsheet will be. But if you're using Excel, you can rely on some of its features — such as automatically summing your totals and rolling over the balance each month — to keep you on track.

Remember, cash flow is only part of the picture. You’ll need to consider your overall liabilities, including credit card and loan balances, when determining whether you’re profitable.


The bottom line on calculating your cash flow

Cash flow is just one element of your business operations, but tracking it is an important step in ensuring your success.


Give us a call, whats app or email if you need accounting assistance.

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