I am a Financial Management Student and I’m taking up Managerial Finance part 1 this semester. I would like to share my knowledge about my course. For now, I am trying to be particular with the sources and uses of cash. Cash inflows also called as sources of cash are the decrease in asset that can be the collection of accounts receivable and the selling of goods and inventories. There is also the increase in liability that can be the borrowings of money (notes payable), net profit, depreciation or prepayments, and the sale or issuance of stock. While, cash outflows also called as uses of cash are the increase in asset that can be the purchases of fixed asset, the decrease in liability, net loss, dividends payment and the retirement of stocks.