資金会計原論Theory of Cash by Funds — 1. Birth of B/L & P/L by Funds
Attached please review General Electric Company’s B/S by Funds for 2004 through 2006. Look at the B/S by Funds 2006/12.
Cash=Receipts-Disbursements.
Fund Balance after Business Activities=Cash of Fund on Retained Earnings + Cash of Fund forming Company Core + Cash of Fund on Receivable-Trade & Payable-Trade
Cash Total = Fund Balance after Business Activities + Fund on Others

Please click on the above sheet, then you will get the clearer one.