Lesson 5 – Statement of Cash Flow

Statement of Cash Flow

As a nonprofit, your biggest challenge is likely to be managing your cash flow. The overall purpose of managing your cash flow is to make sure that you have enough cash to pay current bills. The Cash Flow Statement includes total cash received minus total cash spent.

Reports the change in its cash and cash equivalents

Three sections:

• Net cash from operating activities
• Net cash from investing activities
• Net cash from financing activities