Class notes
Statement of Cash Flows
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Pages
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Uploaded on
29-01-2026
Written in
2025/2026
The document explains the Statement of Cash Flows as a key financial statement that reports the movement of cash within a business over an accounting period. It outlines the purpose of the statement, emphasizing transparency in operating, investing, and financing activities, and clarifies the definitions of cash and cash equivalents. The document also presents the standard layout of the cash flow statement, showing how these activities collectively determine the net change in cash and cash equivalents during the period. It is very helpful for students of accounting and finance wherever.
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Written for
- Institution
- Addis Ababa University
- Course
- ACFN 1011
All documents for this subject (5)
Document information
- Uploaded on
- January 29, 2026
- Number of pages
- 1
- Written in
- 2025/2026
- Type
- Class notes
- Professor(s)
- Ashebir berhanu
- Contains
- First year
Subjects
-
statement of cash flows
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cash inflows and outflows
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operating activities
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investing activities
-
financing activities
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cash and cash equivalents
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financial reporting
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annual reports
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financial position
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net inc
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