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Not Out of Thin Air: A Primer on the Sou...

Schill, Michael J.

Technical Note

Not Out of Thin Air: A Primer on the Sources and Uses of Cash

Schill, Michael J.

F-2114 | Published June 24, 2025 | 7 Pages Technical Note

Collection: Darden School of Business

Product Details

This note is meant to build understanding of the foundational concept of sources and uses of cash in businesses. It provides some initial conceptual framing with an algebraic decomposition of some standard accounting foundations, then examines common approaches for identifying the sources and uses of cash with a fictional case example. At the University of Virginia Darden School of Business, it is used as a resource in the second-year “Managerial Finance” class.

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