Consumer Mathematics: Financial Management
Cash flow
Income minus spending over a period; positive means money left over, negative means a shortfall.
| English | Cash flow |
|---|---|
| Bahasa Melayu | Aliran tunai |
| 中文 | 现金流 |
How it is used
If Aisyah earns RM2,500 a month and spends RM2,100, her monthly cash flow is RM2,500 − RM2,100 = +RM400, a surplus she can save. Had she spent RM2,650, the cash flow would be −RM150, a shortfall.
Where it shows up in SPM
In the Consumer Mathematics: Financial Management chapter, cash flow appears in Paper 2 questions that give a monthly income-and-expenditure table and ask you to work out the surplus or deficit and comment on a personal budget.
Don't confuse it with
Open the chapter: Consumer Mathematics: Financial Management →
Frequently asked questions
Can cash flow be negative?
Yes. A negative cash flow means spending is greater than income for that period, so there is a deficit.
In an SPM answer you should state the amount short and suggest cutting an expense or raising income to fix it.
Do I include savings as an expense in a cash flow table?
Only if the question treats a fixed monthly saving as a planned outgoing. Read the table carefully: if saving is listed under expenditure, include it; otherwise the surplus itself is what is available to save that month.
How is cash flow different from profit?
At SPM level for personal finance they look similar, but cash flow tracks actual money moving in and out each period, while profit is a business idea comparing revenue with cost. Financial Management questions focus on personal cash flow.