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— 1.15 Birth of B/L & P/L by Funds
If the plus figures of Net Owner’s Fund were increasing or the red figures of it were decreasing, the company’s Cash is growing. So this is an important indicator. Net owner’s fund plus Long Term Borrowings is Fund Balance after business activity. If this fund is minus, the minus is required to be replenished by Short Term Borrowings. Being the minus less than operating fund is important. Fund Balance after Business Activity plus Short Term Borrowings is Fund Balance before Other Activity. If this fund is less than zero, it tells that the fund balance is maintained by the other accounts. This is not so good sign.
正味損益資金以下修正安定資金まで説明しました。