The term "cash flow" is used to describe the analysis of all the changes that affect a company's cash account during an accounting period. The forecasting, collecting, disbursing and investment of real capital are all fundamental to a company's overall objectives and therefore relevant to the strategic management process throughout any organization. This guide provides managers with the principles of cash flow, in order that they may incorporate that knowledge into their planning processes. Designed specifically for the non-profit manager, this text covers in detail the processes, terminology and people involved in the flow of cash through a company.