The statement of cash flows, also known as the cash flow statement, summarizes a company's sources and uses of cash. The net cash flow is the difference between a company's cash inflows and outflows.

A small business will be required to prepare a variety of financial statements over the course of a year. Some statements are required by the Securities and Exchange Commission while others might be ...

The ending balance of a cash-flow statement will always equal the cash amount shown on the company's balance sheet. Cash flow is, by definition, the change in a company's cash from one period to the ...

Keeping a tight focus on finances is a core responsibility of a business leader. Of particular importance is a company’s operational cash flow, or the amount of cash generated by standard business ...

FCFE shows a company's money left after paying bills, essential for assessing financial health. To calculate FCFE: net income + depreciation - capex - working capital + net debt. Positive FCFE ...

The cash flow statement reveals a lot about a business that you can't immediately find on the income statement or balance sheet. For example, many companies are profitable on the income statement, ...

Discover why operating cash flow is a more reliable metric than net income for assessing financial health and avoiding accounting manipulation risks.

A frazzled business owner sits in her CPA’s office, staring at the tax return before her. “What do you mean I owe a lot in taxes?” she says. “I don’t have any money to pay for this! Why does the ...

It helps to understand how the finance people manage the funds that are used, in part, to support the maintenance function. This understanding will allow maintenance to align itself with how the ...