Cash Flow Statement is one of the Important Sources of Information on the Cash Flows of an Enterprise

Abstract

This article explores the importance of the cash flow statement in understanding the cash flows of an enterprise. The paper highlights the significance of cash flow statement for investors and managers and describes how it is used in various decision-making contexts. It also discusses the limitations of cash flow statement and how these can be addressed by using other financial statements. The article concludes by emphasizing the need for investors and managers to understand cash flow statement and provides recommendations on how to use it effectively.