Cash from Operations is normally the largest source of income. To track and control cash, a Cash Forecast is used. Much like a budget, the model tracks cash movements and allows for short term cash planning. A Cash Flash Report provides a snapshot of Cash and upcoming short-term in and out flows.

Cash from Investment activity is passive income which results in either a gain or a loss. Passive income is tracked separately from operating activities dependent on the type of asset. Physical assets: buildings and property, vehicles, machinery, computers, software and furniture have schedules and depreciation where as Investments in securities or treasury bills and bank interest are reconciled.

Cash from Financing activities is not an income or expense item. It may include loans, proceeds from issuing stock or disbursements to repurchase shares and pay down debt. It also includes paying cash dividends to shareholders. Some debt requires adherence to the debt service ratio or other covenants that require oversight and tracking.

Non Cash activities can be either an income or expense item such as bartering, amortization or depreciation as well as obsolescence. Non Cash activities can also include significant investing and financing activities that do not affect cash. GAAP requires disclosure of noncash activities that do not affect income or expense accounts.