Series 79: Cash Flow Statement

Taken from our Series 79 Top-off Online Guide

Cash Flow Statement

As the name suggests, a cash flow statement—also known as a statement of cash flows or funds flow statement—depicts the flow of cash into and out of a company. The cash flow statement incorporates elements from both the balance sheet and the income statement to show changes in cash flow over a period of time, usually a fiscal year or other accounting period.

Like an income statement a cash flow statement covers a period of time. However, a cash flow statement differs from an income statement in that it deals strictly with cash. As we have seen, most income statements use the accrual method of accounting, w

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