Page 9 - FAC4862_4 Unisa Test 4 slides

STATEMENT OF CASH FLOWS

Overview

• The objective of the statement of cash flows is to

provide useful information about the changes that

have taken place in the financial resources (cash

flows) of the entity between the beginning and the

end of the financial year.

• The statement provides details of any cash

generated by the operations of the entity, the cash

that has been used by the entity in its operations,

the portion of the cash that was used to finance

the operations of the entity and the portion used to

invest in the entity to ensure the continued

operations of the entity.

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