... 34 How to Understand Business Finance We start by adding up the assets of the business. There is 3, 000 cash, 30 ,000 owed to us by customers, and no stock. This gives us total current assets ... losses) to date (goes to balance sheet)8 36 How to Understand Business Finance Figure 2. 13 Money owed to suppliersWhen is a purchase a purchase?Not surprisingly, given the answer to the question ... losses) to date (goes to balance sheet)1426 How to Understand Business Finance cash to pay for the equipment and install it in our factory (see earlier, Figure 2 .3) . Now we need to recruit...