The Statement Of Cash Flow
- Topics:
- Financial Statements
- Tags:
- Finance,
- Financial Accounting,
- Financing,
- Investment,
- Operational Accounting,
- Organization,
- SCF,
- Statement Of Cash Flow
- Source:
- Northeastern Illinois University
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Overview: Statement of Cash Flows (SCF) details out an organization’s transactions involving cash receipts and cash payments during an accounting period. It contains details about the cash coming in the organization through operations and financing. SCF also elaborates on the cash going out of the organization through the investing activity. Cash coming ‘in’ through operations involves cash the company makes by selling goods and services. Cash coming ‘in’ through financing involves cash the company raises by selling stocks and bonds. Cash going ‘out’ involves cash the company spends in investment for its future growth. The SCF is the measure of financial health of the organization with respect to its ‘cash’ resources. The paper examines basic principles and issues involved in SCF.
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Format: HTML | Size: 72KB | Date: Jan 2003 | Pages: 21
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