奥井英作のブログ　－　資金会計原論

資金会計原論Theory of Cash by Funds—  1.4 Birth of B/L & P/L by Funds

Please click the file name under-lined and select the "Cash Flow" sheet. It has 3 fiscal periods of B/S by Funds and 2 fiscal periods of P/L by Funds. Since the Cash are placed at the bottom line and the Cash flows from the left side to right side, the sheet of 3 fiscal periods is defined as Cash account. Therefore the opposite account of all accounts above the bottom line is Cash. The Cash flows from the top (Fund on Retained Earnings) to the Bottom (Cash).

No cash lies. Accordingly if the accounts above the bottom line were modified, the financial status would not be up-graded. The worse is worse.

My poor skill to illustrate the data troubled you so much. Two sheets so far illustrated are compiled in 1 book and illustrated here, GE Cash Flow ending 2006(ファイルサイズ：35KB)