cash flow statement

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Cash Flow Statement

A statement every publicly-traded company must file with the SEC each quarter indicating all cash inflows and cash outflows from all sources, whether they are business activities or the company's investments. This is considered one indication among many of a company's financial health. A business activity may be reported as income if a company has agreed to a contract, even if no money has actually changed hands; a cash flow statement seeks to avoid this by showing how much cash the company has on hand. It is also called an application of funds statement.
FRS 1 cash flow statementclick for a larger image
Fig. 19 FRS 1 cash flow statement.

cash flow statement

a statement which is included as part of a UK company's published annual report and accounts. The one used in the UK in 2002 is prepared in accordance with the provisions of FRS 1 (Financial Reporting Standard 1) . This shows where the finance came from and where it went out to during the period under review and helps to explain the movements in the cash and bank balances, as illustrated in Fig. 19. See also, FUNDS FLOW ANALYSIS, SOURCES AND USES OF FUNDS STATEMENTS.
References in periodicals archive ?
In regard to confirming specifically, we have advocated for creditor balance and bank balance movements to be separately included in operating and financing activity of cash flows statement, respectively.
95, Statement of Cash Flows), a company that provides a set of financial statements that reports both financial position and results of operations should also provide a cash flows statement for each period for which results of operations are provided.
Thus, all companies must use the indirect method - either to prepare the cash flows statement or the supplemental reconciliation disclosure.
This type of reconciliation is occasionally found in published cash flows statements.
Features include speed punching, asset tracker and depreciation, integrated bank reconciliation, job cost, new cash flows statement, accountants' letters, after-the-fact payroll, and an 1120/1040 tax link option.
The cash flows statement would be affected as follows:
This means that there should be a complete balance sheet, income statement, and cash flows statement. Each should have enough pre-programmed accounts to handle any need.
In this way it can create a cash flows statement and calculate various ratio analyses.
As previously noted, unless an analysis program is being used, the three basic financial statements, balance sheet, income statement, and cash flows statement should be included.
A few disclosures were made on the bottom of the cash flows statement, but most appeared in the notes to the financial statements.
A few companies do a very, complete job of disclosure on the face of the cash flows statement including supplemental information on the bottom of the page) with the use of one footnote.
The program, which is presented by the Youth Projects Development Fund (Sharakah) aimed at highlighting entrepreneurship and basics of setting up a business project, as well as familiarizing participants with the way of drafting cash flows statements, factors that impact on projects and how to calculate the project's loan.