Accounting for IGCSE & O level - Preparation Of Financial Statements (Section 13 - No. 44)

What is the main function of the statement of cash flows?

To list a company's assets, liabilities, and equity.

To report the sources and uses of cash during a period.

To show a company's revenues and expenses.

To calculate a company's profitability.

The statement of cash flows tracks cash inflows and outflows.