Sections:

Financial Statements of Sole Proprietorship, Page 17

Calculating a Cash Flow Statement

The format of a cash flow statement is given by: 

  • Net cash provided / used by operating activities 
  • Net cash provided / used by investing activities 
  • Net cash provided / used by financing activities 
  • Net change in cash 
  • Add: Beginning balance of cash/ Ending balance of cash

format of a cash flow statement