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A cash flow statement is a financial statement that provides aggregate data regarding all cash inflows a company receives from its ongoing operations and external investment sources. It also includes all cash outflows that pay for business activities and investments during a given period.
The cash flow statement records the company's cash transactions (the inflows and outflows) during the given period. It shows whether all of the revenues booked on the income statement have been collected.
Format Of The Statement Of Cash FlowsCash involving operating activities. Cash involving investing activities. Cash involving financing activities. Supplemental information.
The cash flow statement differs from the balance sheet and income statement in that it excludes non-cash transactions required by accrual basis accounting, such as depreciation, deferred income taxes, write-offs on bad debts and sales on credit where receivables have not yet been collected.
The three main components of a cash flow statement are cash flow from operations, cash flow from investing, and cash flow from financing.
There are three cash flow types that companies should track and analyze to determine the liquidity and solvency of the business: cash flow from operating activities, cash flow from investing activities and cash flow from financing activities. All three are included on a company's cash flow statement.
The main components of the CFS are cash from three areas: Operating activities, investing activities, and financing activities.
The cash flow statement is broken down into three categories: Operating activities, investment activities, and financing activities.
The cash flow statement differs from the balance sheet and income statement in that it excludes non-cash transactions required by accrual basis accounting, such as depreciation, deferred income taxes, write-offs on bad debts and sales on credit where receivables have not yet been collected.