This section describes the specifics of accessing and interpreting the Statement of Cash Flow report.
Complementing the balance sheet and income statement, the cash flow statement (CFS) - a mandatory part of a company's financial reports since 1987 - records the amount of cash and cash equivalents entering and leaving a company. The CFS allows investors to understand how a company's operations are running, where its money is coming from, and how it is being spent.
Report Overview
Statement of Cash Flow report displays the change of a company's financial position over a period of time, calculated from the starting cash, adding changes from non-cash accounts, resulting in the ending cash.
The accounts with no transactions are not displayed in the report.
You can obtain the following financial information from the report:
- Activities. The information in the report is grouped into the following activities:
- Operating activities. An accounting item indicating the money a company brings in from ongoing, regular business activities, such as manufacturing and selling goods or providing a service. Cash flow from operating activities does not include long-term capital or investment costs. It does include earnings before interest and taxes plus depreciation minus taxes.
- Investing activities. An item on the cash flow statement that reports the aggregate change in a company's cash position resulting from any gains (or losses) from investments in the financial markets and operating subsidiaries, and changes resulting from amounts spent on investments in capital assets such as plant and equipment.
- Financing activities. A category in a company’s cash flow statement that accounts for external activities that allow a firm to raise capital and repay investors, such as issuing cash dividends, adding or changing loans or issuing more stock. Cash flow from financing activities shows investors the company’s financial strength. A company that frequently turns to new debt or equity for cash, for example, could have problems if the capital markets become less liquid.
- Net income. The calculation is the same as in the Profit and Loss report.
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Adjustments to reconcile Net Income to Net cash provided by operations.
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Net cash increase for period. Calculated by adding net income and activity for each balance sheet account during the period.
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Cash at the beginning of period. Calculated by adding all the money the business possesses at the time, including bank account balances and any undeposited funds.
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Cash at the end of the period. Calculated by adding cash at the beginning of the period to net cash increase.
Opening Report
You can find the report at Reports > Accounting > Accountant Reports > Statement of Cash Flow. For more information, see Viewing Reports.
Viewing Report
The Statement of Cash Flow report provides information on the funds movement within the company for the selected period.
There are the following filtering options:
- By date. Select this filtering option and specify the period you are interested in, and then click Refresh.
- By company. Click advanced. Select this filtering option and select the company you want from the corresponding list, and then click Refresh.
The are the following report contents grouping options:
- All Period
- Months
- Quarters
- Years
In the Columns by list, select the corresponding option according to which you want the report contents grouped.
Additional Actions
To reload the form, click Refresh.
To print the report, click Printable View.
To open the report the the Microsoft Excel document, click Convert to Excel.
To open the CStoreOffice® Help, click Help.
To create a ticket, click Feedback.
