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  2. Cash flow statement - Wikipedia

    en.wikipedia.org/wiki/Cash_flow_statement

    e. In financial accounting, a cash flow statement, also known as statement of cash flows, [ 1] is a financial statement that shows how changes in balance sheet accounts and income affect cash and cash equivalents, and breaks the analysis down to operating, investing and financing activities. Essentially, the cash flow statement is concerned ...

  3. Cash flow - Wikipedia

    en.wikipedia.org/wiki/Cash_flow

    Cash flow notion is based loosely on cash flow statement accounting standards. The term is flexible and can refer to time intervals spanning over past-future. It can refer to the total of all flows involved or a subset of those flows. Within cash flow analysis, 3 types of cash flow are present and used for the cash flow statement:

  4. Financial accounting - Wikipedia

    en.wikipedia.org/wiki/Financial_accounting

    e. Financial accounting is a branch of accounting concerned with the summary, analysis and reporting of financial transactions related to a business. [ 1] This involves the preparation of financial statements available for public use. Stockholders, suppliers, banks, employees, government agencies, business owners, and other stakeholders are ...

  5. What is Cash Flow? - AOL

    www.aol.com/2013/04/04/cash-flow-definition

    Alamy April is Financial Literacy Month and our goal is to help you raise your money IQ. In this series, we'll tackle key economic concepts -- ones that affect your everyday finances and ...

  6. Cash and cash equivalents - Wikipedia

    en.wikipedia.org/wiki/Cash_and_cash_equivalents

    Cash and cash equivalents are listed on balance sheet as "current assets" and its value changes when different transactions are occurred. These changes are called "cash flows" and they are recorded on accounting ledger. For instance, if a company spends $300 on purchasing goods, this is recorded as $300 increase to its supplies and decrease in ...

  7. Financial statement - Wikipedia

    en.wikipedia.org/wiki/Financial_statement

    Consolidated financial statements are defined as "Financial statements of a group in which the assets, liabilities, equity, income, expenses and cash flows of the parent (company) and its subsidiaries are presented as those of a single economic entity", according to International Accounting Standard 27 "Consolidated and separate financial ...

  8. Operating cash flow - Wikipedia

    en.wikipedia.org/wiki/Operating_cash_flow

    Operating cash flow. In financial accounting, operating cash flow (OCF), cash flow provided by operations, cash flow from operating activities (CFO) or free cash flow from operations (FCFO), refers to the amount of cash a company generates from the revenues it brings in, excluding costs associated with long-term investment on capital items or ...

  9. Free cash flow - Wikipedia

    en.wikipedia.org/wiki/Free_cash_flow

    Free cash flow. In financial accounting, free cash flow ( FCF) or free cash flow to firm ( FCFF) is the amount by which a business's operating cash flow exceeds its working capital needs and expenditures on fixed assets (known as capital expenditures ). [ 1] It is that portion of cash flow that can be extracted from a company and distributed to ...

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