When the Net Cash Flows from Operating,investing,and Financing Activities Are

When the net cash flows from operating,investing,and financing activities are combined to arrive at the overall net change in cash,a net decrease in cash is subtracted from the beginning cash balance to calculate the ending cash balance.The statement of cash flows explains the change in cash.If the change is positive,it is added to the beginning cash balance;if the change is negative,it is subtracted from the beginning cash balance to arrive at the ending cash balance.