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Accounting - Reporting - historical cash flow statement

Reporting - historical cash flow statement

Cash flow statements are not to be confused with cash budgets [1] or
statements of receipts and payments. The cash flow statement [2] is more
than a simple listing of cash receipts and payments.

It classifies cash flow into:

* operating

* investing

* financial

* Information is presented in the form of a cashbook, cash journals, or a
statement of receipts and payments, and you have to classify into the
appropriate format

* A Profit and Loss statement and a balance sheet with opening and
closing balances are provided. After account reconstruction cash amounts
are determined and are classified in the cash flow statement.

Cash flow statements report on the movement of cash inward and outward
from the business. The cash flow statement is classified into three areas.

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Links:
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[1] http://alison.com/#
[2] http://alison.com/#