Your an accountant wp, How come cash flow from marketing is +5 and revenue from marketing is +3
Not sure what numbers you are using but to answer to your question it is Because cash and revenues are not the same thing just like profit doesn't equal how much you have.
You can receive cash in advance for income that relates to next financial year and that payment cannot be recorded as revenue until it is "earned" but has to be recorded on the balance sheet & the cash flow statement.
Eg if they have rec'd donations to the FTF that are for FY2014 then it would recorded as cash received but not as revenue. Ditto those m'ship the sold late in the year were people joined for 2014 and got the remainder of 2013 for free. That revenue is for 2014 so cannot be included as revenue in 2013
If you look at the balance sheet there is amount of $975k+ in the liabilities called "income recd in advance" that would be recorded somewhere on the cash flow statement
