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What is the Statement of Cash Flows?

What is the Statement of Cash Flows?

What is the Statement of Cash Flows?
The Statement of Cash Flows
explains the change in the cash balances between reporting dates.

The change in cash balances is explained through listing all the receipts (+) and payments (-).

The net change in cash over the reporting period should explain the ending cash balance on the bank statement.

Using the direct method of reporting, cash flows are classified into operating, investing and financing categories.

Learn more take this Introductory Statement of Cash Flows Tutorial Course Statement of Cash Flows Tutorial Course

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