It presents in detail the movements of cash inflows and outflows during a specified period and is a complementary report to the BS and the IS.
The cash flow statement is a very important tool for valuating a company and must be examined by investors before any decision.
The cash flow statement is composed of three main parts:
The cash flows from operating activities: presents the cash generated (or lost) from business operations such as selling canned maize.
The cash flows from investment activities: presents the cash generated (or lost) as a result of non-operating activities such as buying and selling securities, buildings or equipments.
The cash flow from financing activities: includes the cash generated from capital raise through new debts and loans or lost through dividends and interests payments.
Intro to Finance
Learn online
>Basic concepts
>Corporate finance
>Other materials
Financial careers
>Banking
>Management
>Real estate
>Insurance
Goodies!
Ask Financious
Useful links
About us
