The statement of cash flows (or commonly referred to as The Cash Flow Statement) acts as a bridge between the income statement and balance sheet by showing how cash moved in and out of the business. A cash flow statement is also a valuable document for a company, as it shows whether the business has enough liquid cash to pay its dues and invest in assets.

Content Discussed:

• Compiling Annual Financial Statements and overview
• Statement of Financial Position
• Statement of Comprehensive Income
• Statement of Cash Flow methods
• Direct method vs Indirect method key differences
• Cash flows from operating activities
• Cash flows from investing activities
• Cash flows from financing activities
• Practical examples

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