Assess learners' understanding of basic cash flow concepts and practical skills for small businesses, including identifying cash inflows and outflows, reading and interpreting a simple cash flow statement, creating short-term cash flow forecasts and budgets, managing receivables and payables, maintaining working capital, spotting cash shortfalls, and basic liquidity-improvement strategies. Items will be introductory, focusing on definitions, simple calculations, and short scenario-based decisions suitable for adult professional learners.