Explain the difference between positive and negative cash flow. If you borrow $20,000 from a bank, is that a positive or negative cash flow? Explain your answer.

Cash flow is the cash that comes in and leaves an organization. It is the production of income and the installment of costs. Money inflows result from either the generation of income through the selling of products and enterprises, cash acquired, or cash gained through speculations. 

If more money is expanding into the company than leaving the company, then positive cash flow is experienced. But if more cash is going away from the company than coming into the company, then the negative cash flow is experienced.