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Cash Flow Statement Summary Calculator

Reconcile operating, investing and financing cash flows with opening and closing cash.

Runs locally

Inputs and results stay in this browser. Currency symbols are illustrative; use any consistent currency.

Closing cash$30,000.00
Net change in cash$10,000.00

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 5Explain it to a 5-year-oldStart with a picture

Imagine using Cash-flow summary to answer this question: reconcile operating, investing and financing cash flows with opening and closing cash? Enter Opening cash, Operating cash flow, Investing cash flow, and 1 other input; the calculator shows 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. The answer tells you Closing cash.

Age 15Explain it to a 15-year-oldConnect 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.

CollegeExplain it at college levelState 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.

Build the whole topic

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Supporting sourcesAcademic referencesPrimary standards, textbooks and complete citations

Standards, reading and academic references

Use the calculator as the worked interaction, then consult the primary standards and academic textbooks listed below. MW SysArc links to the original sources; the explanation on this page is original and does not reproduce them.

Principles of Accounting, Volume 1: Financial Accounting

Read the free OpenStax financial accounting textbook
Cite 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 entries are free to read online. Follow the licence shown on each linked source before redistributing or adapting its content.

Reuse the page responsiblyCite this pageAPA, MLA, Chicago, Harvard, BibTeX and RIS

These formats cite this calculator page itself. They are separate from the academic references above, which support the mathematical method and terminology.

Organizational author: MW SysArc. Published:. Canonical page:https://accounting.mwsysarc.com/cash-flow-summary.

APA 7

MW SysArc. (2026, July 21). Cash Flow Statement Summary Calculator. MW SysArc Tools. https://accounting.mwsysarc.com/cash-flow-summary

MLA 9

MW SysArc. “Cash Flow Statement Summary Calculator.” MW SysArc Tools, 21 July 2026, https://accounting.mwsysarc.com/cash-flow-summary. Accessed 26 Aug. 2026.

Chicago 17

MW SysArc. “Cash Flow Statement Summary Calculator.” MW SysArc Tools. Published July 21, 2026. Accessed August 26, 2026. https://accounting.mwsysarc.com/cash-flow-summary.

Harvard

MW SysArc (2026) ‘Cash Flow Statement Summary Calculator’, MW SysArc Tools. Published 21 July 2026. Available at: https://accounting.mwsysarc.com/cash-flow-summary (Accessed: 26 August 2026).

BibTeX and RIS records

BibTeX

@misc{mwsysarc_cash_flow_summary_2026,
  author = {{MW SysArc}},
  title = {Cash Flow Statement Summary Calculator},
  howpublished = {MW SysArc Tools},
  year = {2026},
  url = {https://accounting.mwsysarc.com/cash-flow-summary},
  note = {Published July 21, 2026; accessed August 26, 2026}
}

RIS

TY  - ELEC
AU  - MW SysArc
TI  - Cash Flow Statement Summary Calculator
T2  - MW SysArc Tools
PY  - 2026
DA  - 2026-07-21
Y2  - 2026-08-26
UR  - https://accounting.mwsysarc.com/cash-flow-summary
N1  - Published July 21, 2026
ER  -

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 . Calculations tested .

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