Ph.D. Research Scholar at Department of Commerce and Management studies (DCMs), Andhra University, Andhra Pradesh, India
Professor at Department of Commerce and Management studies (DCMs), Andhra University, Andhra Pradesh, India
A cash flow statement is a statement that describes the inflows (sources) and outflows (uses) of cash and cash equivalents in a business over a given period. This type of statement lists the net effects of various business transactions on cash and its equivalents, as well as cash receipts and disbursements. A cash flow statement summarizes the causes of changes in a company's cash position between two balance sheet dates. Cash flow statements are useful financial statements that help keep track of the company's financial status. It provides various information including the balancing of receivables and payables, paying for its growth, flow of funds, and others that may not be provided in income statements and balance sheets. The aim and major findings are shortly mentioned.
International Journal of Law Management and Humanities, Volume 6, Issue 2, Page 1000 - 1021DOI: https://doij.org/10.10000/IJLMH.114468
This is an Open Access article, distributed under the terms of the Creative Commons Attribution -NonCommercial 4.0 International (CC BY-NC 4.0) (https://creativecommons.org/licenses/by-nc/4.0/), which permits remixing, adapting, and building upon the work for non-commercial use, provided the original work is properly cited.
Copyright © IJLMH 2021