CASH FLOW STATEMENT INTRODUCTION 


A cash flow statement is a financial document that tracks the inflow and outflow of cash within an organization over a specific period. It provides a comprehensive overview of a company's liquidity, revealing how cash is generated and utilized in operational, investing, and financing activities. Broken down into three main sections, the cash flow statement includes operating activities (cash generated from core business operations), investing activities (cash flows from buying or selling assets), and financing activities (cash flows related to debt, equity, or dividend transactions). This statement is crucial for assessing a company's financial health, liquidity, and its ability to meet short-term obligations.

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