Page 26 - Business Proposal
P. 26
The Net Change column is the difference between the Balance
Sheet 2017 and the Balance Sheet for 2016
– ASSETS GROUP
If the Net Change column is positive (not minus), then there is a cash outlay and if it is minus, then
there is a cash receipt.
– LIABILITY GROUP
If the Net Change column is positive (not minus) then cash receipts occur and if minus, then cash
outlays occur.
