The flow of a budget or forecast
It is important that there is a definitive flow to your model. If you are building a budget or forecast it should be set up so that the information flows between the balance sheet, income statement and cash flow statement in a logical way.
As much as possible you should only have to build a calculation once. When you have the numbers it should just be linked to the correct place. You balance sheet should automatically balance (NO BALANCING NUMBERS- EVER).