資金会計原論Theory of Cash by Funds— 3.3 Case study・・X Co
The flow of financial statements of 3 fiscal periods was converged as a Cash flow at the bottom line. The fund balances upper than bottom line are reflected by the Cashmirror© which does not lie. Since cash does not lie, the reflected fund balances also can not hide the unbalanced features, if any.
If you have an interesting in Fund Balance, please click the following and click the 「資金バランス」button, you will see the fund balance of GE (good sample), Daiei (bad sample) and アソシエントテクノロジー(bad sample). Daiei’s graph is for 2004 just before Governmental money was injected to relieve their financial crisis.
http://www7a.biglobe.ne.jp/~eokui/
And please click
カネボウ、ダイエイの資金バランス on the 「資金バランス」 page , you will see the similar bad examples, Kanebou and Daiei.