Cash Flow Statement Format
There are three major sections to the cash flow statement -- cash flows from operations, investing and financing.
OPERATING -- cash flows related to generating net income (revenues and expenses).
INVESTING -- cash flows from investing in property, plant and equipment or from selling property, plant and equipment.
FINANCING -- cash flows from long term borrowing (bonds and mortgages) or from issuing stock to investors. Also includes payment of dividends to stockholders.
This final balance at the bottom of the cash flow statement should reflect
the ending balance of the cash account.