When looking at all the changes in the statements of financial position between two years the sources must always match the uses of cash.

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In financial accounting, the principle that sources of cash (inflows) must always match uses of cash (outflows) is fundamental to ensuring the balance sheet (statement of financial position) balances from one period to the next. This principle underlies the accounting equation where assets equal liabilities plus equity, ensuring that every transaction is balanced.

When Looking at All the Changes in the Statements of Financial