Cash Flow Report
Jump to navigation
Jump to search
A Cash Flow Report is a quarterly statement summarising all cash inflows a company receives from its ongoing operations and external investment sources, as well as all cash outflows that pay for business activities and investments.
For businesses that use Accrual Accounting, this report will list income that is expected but may not yet have been received.
For businesses that use Cash Accounting, this report lists only funds that have actually been received.
The Cash Flow Report is normally split between:
- Operations
- Sales Invoices less those not yet paid
- Depreciation
- Suppliers Bills less those not yet paid
- Investing
- Cash spent on property, plant and equipment (CAPEX)
- Financing
- Cash paid out in dividends or share buybacks
Each of these items is classified into:
- Operating Cash Flow - the balance in the bank account
- Short-Term Cash Flow - funds expected to received and paid in the near future
- Long-Term Cash Flow - capital purchases and sales
Also see the list of other Finance Reports and in particular the Cash Position Report.