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The purpose of the cash flow statement or statement of cash flows is to provide information about a company's gross receipts and gross payments for a specified period of time.
Cash Flow Statement My Accounting Course 2017-10-12T21:37:29+00:00 What is the Cash Flow Statement? The statement of cash flows, also called the cash flow statement, is the fourth general-purpose financial statement and summarizes how changes in balance sheet accounts affect the cash account during the accounting period.