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The Statement of Cash Flows is one of the main financial statements. (The other financial statements are the balance sheet, income statement, and statement of stockholders’ equity.)

The cash flow statement reports the cash generated and used during the time interval specified in its heading. The period of time that the statement covers is chosen by the company. For example, the heading may state “For the Three Months Ended December 31, 2006” or “The Fiscal Year Ended September 30, 2006”.

The cash flow statement organizes and reports the cash generated and used in the following categories:

  • Operating activities – converts the items reported on the income statement from the accrual basis of accounting to cash.
  • Investing activities – reports the purchase and sale of long-term investments and property, plant and equipment.
  • Financing activities – reports the issuance and repurchase of the company’s own bonds and stock and the payment of dividends.
  • Supplemental information – reports the exchange of significant items that did not involve cash and reports the amount of income taxes paid and interest paid.

~ Definition Source:

Form Access

  • From the main menu, click Reports | Financials | Statement of Cash Flows, or use the Report Navigator (see related topics).

Report Options

Date Filter Area

The following date filtering is available in this report.

  • Date Range – Choose from a pre-defined range of time-frames from the “Date Range” drop-down list, or enter a custom range using the “From” and “To” fields.

Other Controls

  • Cancel – The Cancel button closes the window.
  • Preview – The Preview button will show an on-screen display of the report, from which a hard-copy can be printed.  The preview screen is also capable exporting the report in a PDF format for email use.  A text search function in the preview screen can be used to locate a particular string of text.
  • Close Window on Preview – Ticking this checkbox will have the options window automatically close when the Preview button is clicked.

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