This Worksheet is OPTIONAL but Cash Flow is important. This is known as the Workbook Method of Cash Flow. I found "tired at the end of 8 hour day proof" in Conductiong Audits Years Ago The Balance Sheet is on top of the Cash Flow Statement A Debit increases Cash and a Credit decreases cash on the Cash Flow statement Calculate the Change on the Balance Sheet and then try and place the change below in the Cash Flow If the balance sheet has a debit then it is a credit on the cash flow and vice versa The minus in front of a number means it has a credit balance. Thev must add un to " 0 " or the debits and credite ra nnt halanon This Worksheet is OPTIONAL but Cash Flow is important. This is known as the Workbook Method of Cash Flow. I found "tired at the end of 8 hour day proof" in Conductiong Audits Years Ago The Balance Sheet is on top of the Cash Flow Statement A Debit increases Cash and a Credit decreases cash on the Cash Flow statement Calculate the Change on the Balance Sheet and then try and place the change below in the Cash Flow If the balance sheet has a debit then it is a credit on the cash flow and vice versa The minus in front of a number means it has a credit balance. Thev must add un to " 0 " or the debits and credite ra nnt halanon