STATEMENT OF CASH FLOWS

Abstract

The Statement of Cash Flows (or cash flow statement) is one of the main financial statements used by investors. It shows the cash generated and used during a specific time period. Ideally a company should generate positive cash flows; this will make it more likely to find investors for the future. The positive or negative net cash flow identified at the end of the statement of cash flows is equal to the total change in the cash account balance.