cash flow statement

A cash flow statement concentrates  on transactions that have a direct impact on cash.it deals with inflows and outflows of cash indicating exact amount and timing of flows between two balance sheets dates. it expalins the changes in cash position between the two periods.cash flow means inflow and outflow of cash during the accounting period.from the begining of the year unto the end of year,cash is received from various sources and spent on various heading. incoming and out going of cash is termed as cash flow.the term cash here stands for cash and bank balance.when the management is intrested to know about the movement of cash and the availability of cash,the cash flow analysis provides this information.cash flow statement is a statement of recording systematically all inflows and outflows of cash during the accounting periods.thus it shows the sources of cash inflows and cash out flows of a firm for a particular time period.