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  2. Cash flow statement - Wikipedia

    en.wikipedia.org/wiki/Cash_flow_statement

    The cash flow statement shows the sources of a company's cash flow and how it was used over a specific time period. It is an important indicator of a company's financial health, because a company can report a profit on its income statement , but at the same time have insufficient cash to operate.

  3. Cash flow - Wikipedia

    en.wikipedia.org/wiki/Cash_flow

    Within cash flow analysis, 3 types of cash flow are present and used for the cash flow statement: Cash flow from operating activities - a measure of the cash generated by a company's regular business operations. Operating cash flow indicates whether a company can produce sufficient cash flow to cover current expenses and pay debts.

  4. Financial accounting - Wikipedia

    en.wikipedia.org/wiki/Financial_accounting

    The statement of cash flows considers the inputs and outputs in concrete cash within a stated period. The general template of a cash flow statement is as follows: Cash Inflow - Cash Outflow + Opening Balance = Closing Balance. Example 1: in the beginning of September, Ellen started out with $5 in her bank account. During that same month, Ellen ...

  5. Financial statement - Wikipedia

    en.wikipedia.org/wiki/Financial_statement

    A cash flow statement reports on a company's cash flow activities, particularly its operating, investing and financing activities over a stated period. Notably, a balance sheet represents a snapshot in time, whereas the income statement, the statement of changes in equity, and the cash flow statement each represent activities over an accounting ...

  6. Cash flow forecasting - Wikipedia

    en.wikipedia.org/wiki/Cash_flow_forecasting

    Maintaining a company's cash flow is a central part of managing the business and the financing of ongoing operations — particularly for start-ups and small enterprises. If the business runs out of cash and is not able to obtain new finance, it will become insolvent, and eventually declare Bankruptcy. Cash flow forecasting helps management ...

  7. Statement of changes in financial position - Wikipedia

    en.wikipedia.org/wiki/Statement_of_changes_in...

    Changes in financial position include cash outflows, such as capital expenditures, and cash inflows, such as revenue. It may also include certain non-cash changes, such as depreciation. The use of this statement is to provide relevant and focused on a period, so that users of financial statements with sufficient information to:

  8. Operating cash flow - Wikipedia

    en.wikipedia.org/wiki/Operating_cash_flow

    Interest is a financing flow. [4] It takes into consideration how the operations are financed or taxed.Since it adjusts for liabilities, receivables, and depreciation, operating cash flow is a more accurate measure of how much cash a company has generated (or used) than traditional measures of profitability such as net income or EBIT.

  9. Balance sheet - Wikipedia

    en.wikipedia.org/wiki/Balance_sheet

    In financial accounting, a balance sheet (also known as statement of financial position or statement of financial condition) is a summary of the financial balances of an individual or organization, whether it be a sole proprietorship, a business partnership, a corporation, private limited company or other organization such as government or not-for-profit entity.