Statement Of Cash Flows
- Topics:
- Financial Statements
- Source:
- Thomson
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Overview: Statement of Cash Flows (SCF) illustrates the inflow and outflow of cash transactions to and from an organization. It contains details about the cash coming in the organization through the operations and financing activities. 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 paper examines different aspects of SCF and discusses the direct and indirect methods of preparing the SCF.
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Format: HTML | Size: 344KB | Date: Jan 2003 | Pages: 63





