Cash flow
Cash flow is a revenue or expense stream that changes a cash account over a given period. It is one of the most important pieces of information that can be derived from financial statements. Cash flow is important because a positive net income on the income statement is ultimately insignificant unless a company can translate its earnings into cash, and the only source in financial statement data for learning about the generation of cash from operations is the statement of cash flows. Cash inflows usually arise from one of three activities, examples financing, operations or gifts in the case of personal finance. Cash inflow is things like customer receipts, dividends received and income tax refunds. Other example of cash inflow is proceeds from sales and casualty insurance proceeds. Also , proceeds from bond issuance and from loans. Statement of cash flows is an key financial statement in the accountancy industry. It was one of the four major financial statements needed by GAAP. The main purpose of statements of cash flows is to prepare relevant information on cash receipt and cash payment during a business. The statement shows why the cash in the period by reporting a net cash available or used by operating activities, investing activities, and financing activities. This paper discusses how to direct and indirect method of cash flow statement and will also discuss every part to get the cash flow statement and how it helped the various of different users. Cash flow statement indicate the source of cash receipts and cash payments during the objective of awarding accounting period. The statement helps to describe the change in cash balance. The Mazda marque is gaining popularity in Malaysia, as its market grew from 0.2% to 1.5% over four years. It means the ability of the company to generate positively in cash flows and to meet its obligations