It shocks some business owners to find out that the amount of cash a company has during the period rarely equals the revenue and expense figures listed on the income statement for the period. Net income refers to earnings of the business earned during the period after considering all the expenses incurred by the company during that period. On the other hand, cash flow refers to the net cash generated by the company during the specified period of time. Both cash flow and net income are key indicators of a company's financial health. In this course, we will be focusing on the importance and challenges of maintaining a healthy cash flow. This overview level course provides a general review of this topic from a broad perspective. This course is appropriate for the professional at any organizational level.