A cash flow statement or statement of cash flows should be presented with a U.S. corporation’s annual financial statements.

If a corporation’s stock is publicly traded, the statement of cash flows will be included in its annual report to the Securities and Exchange Commission, Form 10-K.

Samples and instructions for preparing the statement of cash flows under the indirect method are illustrated within AccountingCoach.com’s Explanation of the Cash Flow Statement.

To assist with the preparation of a cash flow statement, we have the following forms and templates:

Statement of Cash Flows: Corporation, Indirect Method

Statement of Cash Flows: Sole Proprietor, Indirect Method.

About the Author: Harold Averkamp (CPA) has worked as an accountant, consultant, and university accounting instructor for more than 25 years.

He is the creator of the AccountingCoach Pro which has been praised for its ability to simplify accounting in a way that anybody can understand.

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