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Financial statements
The cash flow statement
Where cash came from and went during a period, split into operating, investing, and financing activities. It reconciles net income to the change in cash.
Owned by: AnalystTest band: Analyst
In practice
Operating cash flow is the number that tells you whether the profit is real. Start from net income, add back non-cash charges, adjust for working capital.
The kind of thing the test asks
- Buying a delivery van for cash appears in which section of the cash flow statement?
More in financial statements
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