Managing cash flow by connecting open items and bank activity
A bank balance looks backward. Useful cash-flow management adds due receivables, liabilities, and realistic dates.
Bank balance is not cash flow
A current bank balance excludes tomorrow’s supplier payment and overdue customer invoices. Combine available cash with maintained due dates, open items, and realistic payment assumptions.
Build a weekly routine
Import all bank activity, prioritize overdue receivables, review large upcoming liabilities, and record uncertain dates as scenarios rather than guaranteed cash.
Matching supports decisions
Matching should prioritize plausible links while keeping differences visible. Reconcile partial payments, discounts, credits, and disputed items against the correct open balance.
Define early warning signals
Watch overdue receivables, unresolved bank activity, large near-term payments, and gaps between revenue and receipts. These signals support earlier action than the bank balance alone.
Editorial note
Reviewed against primary sources and the implemented product scope.
These articles provide general guidance and do not replace legal, tax, or business advice. Confirm your specific situation with a qualified professional.