statement of cash flows


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Statement of Cash Flows

A financial statement showing a firm's cash receipts and cash payments during a specified period.

statement of cash flows

A financial statement listing how a firm has obtained its funds and how it has spent them within a period of time. This statement, developed from changes in balance sheet entries between two dates, provides insights into the ways in which the firm's management raises and invests money. Also called application of funds statement, flow of funds statement, funds statement, sources and uses of funds statement.
References in periodicals archive ?
Ask your accountant to provide a statement of cash flows after year-end adjustments are entered.
Heck, the SEC requires every public company to regularly issue a Statement of Cash Flows.
The change is limited to the Consolidated Statement of Cash Flows for the year ended December 31, 2006, and does not impact any of the corporation's other financial statements or previously reported results.
In this column, we take a look at the Statement of Cash Flows to help managers and executives from being misled when using cash flow analysis in strategic decisions.
ABC Services Statement of Cash Flows Direct Method for Operations For the Month Ended May 31, 2003 Increase or (Decrease) In Cash Cash Flows From Operations: Receipts: Cash from Client Services-Inside Work $ 10,000 Cash from Client Services-Outside Work 5,000 Total Cash Receipts $ 15,000 Payments: For Operating Expenses-Salary, (6,700) Advertising, Rent, Etc.
The amendments to the forms clarify the requirements regarding the age of financial statements; codify the long-standing practice of accepting two years audited income statement and statement of cash flows information, if the financial statements are presented in accordance with U.
It's prepared in a prescribed format, including a balance sheet, income statement, statement of cash flows and a statement of retained earnings.
Inflows from sales and outflows from purchases are not netted and are reported as investing activities in the statement of cash flows.
And for the first time, not-for-profit organizations will be required to present a Statement of Cash Flows.
The consolidated statement of cash flows for the nine months ended September 30, 2006 contained a mathematical error, resulting in inaccurate net cash provided by operating activities and accordingly, in the net increase in, and end of period, cash and cash equivalents.

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