Accounting for IGCSE & O level - The Fundamentals Of Accounting (Section 45 - No. 28)

What is the purpose of the statement of cash flows?
To show the financial position of a company.
To show the profitability of a company.
To track the sources and uses of cash.
To show the company's assets and liabilities.

Explanation

The statement of cash flows tracks how cash enters and leaves the business over a period.

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