statement of cash flows
The Accountant's Dictionary
Fri, Jun 19, 2026
The statement of cash flows is the formal report showing cash movement from operating, investing, and financing activities.
What statement of cash flows means in business operations
statement of cash flows is explained here in the context of real finance, payroll, HR, and ERP workflows. This definition is written for business users who need practical understanding that supports implementation, reporting, approvals, reconciliation, and policy decisions.
If you are reviewing related concepts, continue to the The Accountant's Dictionary, browse ERP articles on the Eprecus blog, or explore the Eprecus ERP platform overview.
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Statement of cash flows
This statement explains why the cash balance changed during the period. It helps management move beyond profit figures and focus on how cash was actually generated and consumed.
Why it matters
Cash reporting is essential for treasury planning, debt management, investor communication, and strategic decision-making.
How teams use it
Controllers and CFOs use the statement of cash flows when reviewing operating performance quality, capital investment, debt service, and dividend capacity.
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