A company reports revenues and expenses on its income statement. Since most companies use accrual accounting, the income statement reveals little about cash flowing into and out of the business. To ...

A cash flow statement consists of three sections: operating, investing and financing. Companies report investing and financing activities directly on a cash basis, but often use the indirect method to ...

Learn why cash flow statements are essential for business survival, how they track liquidity and solvency, and key strategies for financial management.

A cash flow statement is a financial report that describes the sources of a company’s cash and how that cash was spent over a specified time period. It does not include non-cash items such as ...

While there are many financial metrics to track in business, operating cash flow is among the most crucial. Many entrepreneurs look at these numbers as an indication of how well (or poorly) their ...