A Cash Flow Statement (CFS) or the statement of cash flows, is a financial statement that summarizes the amount of cash and cash equivalents entering and leaving a company.
The CFS measures how well a company manages its cash position, meaning how well the company generates cash to pay its debt obligations and fund its operating expenses.
Investopedia, 2019.
A CFS can help to answer the questions, “where did my money come from, where did it go, and how much, if any, have I got left?”
Also see Cash Flow Forecast, and Cash Flow Forecasts and Statements – A Brief Explanation.
CFS Template – Accounting Templates.
