Difference between revisions of "Statement of cash flows"
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*[[Accounting]] (alternatively known as [[accountancy]]) is management of [[financial data]], information, and knowledge about [[financial transaction]]s of [[legal entity|legal entiti]]es. [[Accountancy]] tends to include [[bookkeeping]] and, depending on a particilar enterprise, may also include [[quatitative analysis]] of [[financial data]] in the [[bookkeeping system]] and/or [[business intelligence]]. | *[[Accounting]] (alternatively known as [[accountancy]]) is management of [[financial data]], information, and knowledge about [[financial transaction]]s of [[legal entity|legal entiti]]es. [[Accountancy]] tends to include [[bookkeeping]] and, depending on a particilar enterprise, may also include [[quatitative analysis]] of [[financial data]] in the [[bookkeeping system]] and/or [[business intelligence]]. | ||
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*[[Principles of Accounting]]. | *[[Principles of Accounting]]. | ||
| − | [[Category: Accounting]][[Category: Articles]] | + | [[Category: International Accounting]][[Category: Articles]] |
Revision as of 14:23, 5 January 2019
Statement of cash flows is a financial report that provides a detailed breakdown of the specific increases and decreases in cash during an accounting period. It helps readers of the statement evaluate past performance as well as predict future cash flows of the business.
Definitions
According to College Accounting: A Practical Approach by Slater (13th edition),
- Statement of cash flows. A financial report that provides a detailed breakdown of the specific increases and decreases in cash during an accounting period. It helps readers of the statement evaluate past performance as well as predict future cash flows of the business.
Related concepts
- Accounting (alternatively known as accountancy) is management of financial data, information, and knowledge about financial transactions of legal entities. Accountancy tends to include bookkeeping and, depending on a particilar enterprise, may also include quatitative analysis of financial data in the bookkeeping system and/or business intelligence.
