The Statement of Cash Flows report shows the inflow and outflow of cash and cash equivalents during the reporting period.

It helps to assess the real state of the company’s payments and its ability to pay for investments in the future. The report also contains full information about the company’s investments, raising and returning capital.

The report consists of three sections:

• Operating cash flows. They reflect the extent to which the company’s operations generate sufficient cash flows to repay loans, maintain the organization’s operational capabilities, pay dividends, and make new investments.
• Investment cash flows. They provide information about payments related to the acquisition or sale of long-term assets.
• Financial cash flows. They demonstrate how the company attracts capital for its activities, as well as what amounts were used to repay debts and distribute income among shareholders.

General Settings

The following configuration options are available to tailor the report for analysis:

Display By

Determines how account balances are grouped in the report.

Select one of the available time intervals from the drop-down list. For example, when Years is selected, balances are summarized by reporting year. Other grouping options, such as Days, Weeks, Months, Quartetrs and Total are available.

Account Presentation

Defines how account information is displayed in the report.

Available options:

• Account Description Only – Displays only the account description.
• Account Code & Description – Displays both the account code and the account description.
• Account Code Only – Displays only the account code.

AccountingSuite offers the Indirtect Method of Statement of Cash Flows which is more widely used. The Direct method will be coming soon!