Q-14-1RQ

Question

Question: What does the statement of cash flows report?

Step-by-Step Solution

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Answer

Answer

The statement of cash flows reports cash received and cash utilized for payments.

1Step 1: Definition of cash flow statement

The statement of cash flow records transactions from operating, investing, and financing activities. A separate head is maintained for non-cash transactions.

2. Step 2: Items reported by the statement of cash flows

The statement of cash flows reports the amount of cash received and payments made during a financial year or specific period. Cash flow statement is an explanatory format of increase and decrease in cash during the financial year or specific period.