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Idaho CAI Blog

Reading Financial Statements Series© Balance Sheet Part 2 - CASH

9/27/2022

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​By:  Jeremy Newman CPA, Newman Certified Public Accountant PC
​We introduced you to balance sheets in our last blog, which was the first in our Reading Financial Statements Series © 
In this and following blogs we will explore some typical association balance sheet accounts in more detail.
CASH!
Everyone likes cash!   Associations are no different.  Without enough cash, association management and community property can become neglected, often leading to future major repairs requiring loans and special assessments. Understanding what activities have the most impact on cash balances is vital to the future success of an association’s operations.  As managers and board leaders, it is so important to review cash activity and balances continuously.  Be proactive in a timely manner.  Not reactive two years down the road.

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