Cash flow:

The actual rupees coming into or out of a firm.
Cash inflow: Actual rupees coming into a firm.
Cash outflow: Actual rupees paid out by a firm.
1 2 3 4 5 6 = np
The use of cash flow (time) diagrams/ tables is strongly
recommended for situations in which the analyst needs to clarify or
visualize what is involved when flows of money occurs at various
times.

The cash flows employs several conditions:
1. The horizontal line is time scale with progression of time
moving from left to right. The period (eg year, quarter,
month) labels can be applied to intervals of time rather then
to point on the scale.
2. The arrows signify cash flows and are placed at the end of
the period. If a distinction needs to be made, downward
arrows represent expenses ( negative cash flow or cash
outflows) and upward arrows represents receipts (positive
cash flow or cash inflow).
3. The Cash flow diagram is dependent on the point of views.
For examples the cash flows shows above in the figure are
based on the cash flow as seen by the lender.