A method for budgeting cash in which the flow of cash is calculated directly by comparing receipts with the actual use. This approach is only suitable for time periods of six months or less.

Previous Terms: 1031 Exchange, 1035 Exchange, AARP, Abeyance, Abstraction Principle, Accelerated Amortization, Acceptance Credit, Acceptance of a Bill of Exchange, Accommodation Bill, Accommodation Endorser