The statement of cash flows, also known as the cash flow statement, summarizes a company's sources and uses of cash. The net cash flow is the difference between a company's cash inflows and ...

This case introduces the statement of cash flow through three examples of multi-year statements of cash flows from three unidentified companies.

For example, as workers earn wages, you report what they earn as an income statement expense, which reduces net income. But until you actually issue paychecks, their wages won't yet reduce cash flow.

Investors use free cash flow to help assess a company's performance and what lies ahead. Issues in free cash flow often ...

AFLAC Inc. Annual cash flow by MarketWatch. View AFL net cash flow, operating cash flow, operating expenses and cash dividends.

Bruns, William J., Jr., and Julie H. Hertenstein. "Statements of Cash Flows: Three Examples TN." Harvard Business School Teaching Note 193-173, June 1993. (Revised ...