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 outflows.

Cash flow from financing activities (CFF) is a section of a company’s cash flow statement, which shows the net flows of cash used to fund the company.

Companies that use accrual basis accounting can assemble their statement of cash flows in one of two ways, using either the direct method or the indirect method. The more commonly used indirect method ...

How net income becomes free cash flow. The choices companies can make with free cash flow (and why investors should care). Margins that can indicate the health of public companies. To catch full ...

A frazzled business owner sits in her CPA’s office, staring at the tax return before her. “What do you mean I owe a lot in taxes?” she says. “I don’t have any money to pay for this! Why does the ...

How does a company account for cash payments received in advance of delivering its goods or services? Under the "accrual-basis accounting" rules used by most companies, advance payments can't be ...

Will Kenton is an expert on the economy and investing laws and regulations. He previously held senior editorial roles at Investopedia and Kapitall Wire and holds a MA in Economics from The New School ...

Free cash flow is the amount of cash a business has remaining from operations after paying capital expenditures. Find out how investors can use free cash flow to measure the financial health of a ...