Web Reference: The cash flow statement is the name commonly used by practicing accountants for the statement of cash flows or SCF. We will use these names interchangeably throughout our explanation, practice quiz, and other materials. The cash flow statement is required for a complete set of financial statements. Dec 17, 2025 · What is a cash flow statement in simple terms? It’s a financial report that shows how much money comes in and goes out of a company over time, helping you see how healthy the business really is. Mar 16, 2026 · A cash flow statement is a tool that tracks a company's cash inflows and outflows to help evaluate its liquidity and financial stability. A cash flow statement highlights a company's...
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