Statement of Cash Flows
What it is: This report shows how cash moved in and out of the organization over a specific period.
What it shows: It categorizes cash inflows and outflows into three types of activities:
- Operating activities: Cash from the day-to-day operations, such as donations, grants, and program revenue, and payments for salaries, rent, and supplies.
- Investing activities: Cash from the purchase or sale of long-term assets like buildings or equipment, and investments.
- Financing activities: Cash from activities related to debt, such as borrowing or repaying loans.