Accounting learning tool
Cash Flow Statement Summary Calculator
Reconcile operating, investing and financing cash flows with opening and closing cash.
Inputs and results stay in this browser. Currency symbols are illustrative; use any consistent currency.
Understand Cash-flow summary
One idea, three depths
Choose how deeply to explain Cash-flow summary
Cash-flow summary: Reconcile operating, investing and financing cash flows with opening and closing cash.
Age 5 Explain it to a 5-year-old Start with a picture
Imagine keeping labelled boxes for everything a business owns, owes, earns and spends. This tool helps check one part of those records. For example: $20,000 opening cash plus $15,000 operating, −$8,000 investing and $3,000 financing cash flow closes at $30,000. The answer tells you Closing cash.
Age 15 Explain it to a 15-year-old Connect it to the formula
The three activity categories explain why cash changed during the period; non-cash transactions do not enter this reconciliation directly. The rule is Closing cash = Opening cash + CFO + CFI + CFF. Its input values are Opening cash, Operating cash flow, Investing cash flow, Financing cash flow, and the main result is Closing cash. For example: $20,000 opening cash plus $15,000 operating, −$8,000 investing and $3,000 financing cash flow closes at $30,000.
College Explain it at college level State the model precisely
This calculator evaluates one accounting relationship within a consistent entity, currency, reporting period and recognition policy. The implemented relation is Closing cash = Opening cash + CFO + CFI + CFF, evaluated from Opening cash, Operating cash flow, Investing cash flow, Financing cash flow to produce Closing cash. The three activity categories explain why cash changed during the period; non-cash transactions do not enter this reconciliation directly. Recognition, measurement, tax, consolidation, foreign-currency and disclosure rules may require adjustments under the accounting framework that applies to the entity.
What this accounting tool does
Reconcile operating, investing and financing cash flows with opening and closing cash.
Why the relationship works
The three activity categories explain why cash changed during the period; non-cash transactions do not enter this reconciliation directly.
The accounting formula
Closing cash = Opening cash + CFO + CFI + CFF
Inputs and period consistency
This model uses Opening cash, Operating cash flow, Investing cash flow, Financing cash flow. Use the same reporting period, currency, entity boundary and accounting policy for every input.
What the result means
The primary output is Closing cash; supporting outputs include Net change in cash. Trace each amount back to the relevant ledger or statement line before relying on it.
Worked accounting example
$20,000 opening cash plus $15,000 operating, −$8,000 investing and $3,000 financing cash flow closes at $30,000.
Limits of this compact model
The calculator teaches one relationship. Recognition, measurement, tax, consolidation, foreign-currency and disclosure rules may require additional adjustments under the framework that applies to the entity.
Continue with a free textbook
OpenStax reading and academic references
Use the calculator as the worked interaction, then continue into the peer-reviewed textbook context. MW SysArc links to OpenStax; the explanation on this page is original and does not reproduce the book.
Principles of Accounting, Volume 1: Financial Accounting
Read the free OpenStax financial accounting textbookCite this book
- APA 7
- Franklin, M., Graybeal, P., & Cooper, D. (2019). Principles of accounting, volume 1: Financial accounting. OpenStax. https://openstax.org/books/principles-financial-accounting/pages/1-why-it-matters
- MLA 9
- Franklin, Mitchell, et al. Principles of Accounting, Volume 1: Financial Accounting. OpenStax, 2019, https://openstax.org/books/principles-financial-accounting/pages/1-why-it-matters.
- Chicago author-date
- Franklin, Mitchell, Patty Graybeal, and Dixon Cooper. 2019. Principles of Accounting, Volume 1: Financial Accounting. Houston, TX: OpenStax. https://openstax.org/books/principles-financial-accounting/pages/1-why-it-matters.
OpenStax books are free to read online. Their current reuse licence is CC BY-NC-SA; follow the licence shown on the linked book before redistributing or adapting its content.
Clear answers
Frequently asked questions
What does the Cash-flow summary do?
Reconcile operating, investing and financing cash flows with opening and closing cash.
How does the Cash-flow summary work?
The calculator applies Closing cash = Opening cash + CFO + CFI + CFF. The three activity categories explain why cash changed during the period; non-cash transactions do not enter this reconciliation directly.
What can I learn from the Cash-flow summary?
You will connect Opening cash, Operating cash flow, Investing cash flow, Financing cash flow to Closing cash, then see how the relationship belongs in the accounting process.
Does MW SysArc receive or store what I enter?
No. The calculation runs locally in your browser. MW SysArc does not receive or store your calculation inputs.
How should I use the result?
Use the result as an educational or reconciliation reference. Confirm the reporting period, accounting policy and source records before relying on it.
Last reviewed 2026-07-21. Calculations tested 2026-07-21.