Which report assists a client in determining available cash for a new investment?

The Balance Sheet is the report that provides a snapshot of a company's financial position at a specific point in time. It lists assets, liabilities, and equity, giving a clear picture of what the company owns and owes. When it comes to determining available cash for a new investment, the Balance Sheet is particularly useful because it displays the total assets, including cash and cash equivalents, against the total liabilities. This enables clients to see their current liquid assets, which can be directly used for new investments.

To support investment decisions, clients often look at their cash reserves and how much they would have after accounting for their obligations. The Balance Sheet summarizes this information effectively, making it the most appropriate report for this purpose. Other reports, while they provide valuable insights into different areas of business performance, do not focus primarily on the cash position necessary for making new investment decisions.