The statement of cash flows consists of three sections: cash flows from operating activities, cash flows from income activities, and cash flows from equity activities.

Statement Of Cash Flows

A financial statement that summarizes the amount of cash and cash equivalents entering and leaving a company.

Operating Activities

Activities directly related to the day-to-day operations of a business, such as sales revenue, expense payments, and invoicing.

Income Activities

Activities that generate revenue for a business through its operations, sales, and other income sources.