This book is an attempt at a fun way of explaining such a complex and yet important topic as cash flow. Amos Ilgenfritz is a fictional character that faces real-world problems. We will walk through his cash crisis with him and explore the parts of his business and study how they use cash.


The business Amos runs is just like yours. No, really, it is. You will have different specific accounts on your balance sheet and likely different asset accounts, but their function is the same as what we will illustrate with Amos’s business. In healthcare, you will find deductions from revenue for contractual adjustments. In manufacturing, you will find similar discounts and allowances for rebates, spiffs, and other programs. The impact on income and cash are the same, just have different names, and the underlying calculations vary greatly.

Now let us have some fun together and learn from Amos Ilgenfritz as he explores the ebb and flow of cash flow.

Click the download button below to save the financial statements of Ilgenfritz Robotics Corp. These are the financial statements used by Amos Ilgenfritz as he works to solve the cash flow crisis he is having.