What is Cash Flow Statement?

The purpose of the cash flow statement or statement of cash flows is to provide information about a company's gross receipts and gross payments for a specified period of time.

The gross receipts and gross payments will be reported in the cash flow statement according to one of the following classifications: operating activities, investing activities, and financing activities. 

The net change from these three classifications should equal the change in a company's cash and cash equivalents during the reporting period.