Cash flow statement
In accounting, cash flow statement means where the cash went in a period, reconciled from net income.
- Layer
- Lexicon
- Defined in
- Lexicon
- Components
- 1
Authority
This definition follows ASC 230.
Every citation in this system, with the text we read and the date we checked it, is in US GAAP and where these rules come from.
The lesson that teaches this
Accounting, 0 to 1 — a free course taught end to end on one month of one company, with the spreadsheet exercises to work it yourself.
For founders
The same idea written for a founder: what it costs a startup that ignores it, and what to do in a real month.
- Cash flow statementWhere cash came from and where it went during a period, split into operating, investing and financing activities.
- Cash flow statement explained: why profit isn’t cashHow the cash flow statement starts at net income, adds back non-cash costs and working capital, splits three activities and ties to the balance sheet.
- How to read an income statement (P&L)Revenue, cost of revenue, gross margin, operating expenses and net income, read line by line, on accrual basis, with the mistakes founders make most.
- Stock options, 409A valuations and vesting for startupsHow option strike prices are set by a 409A valuation, how vesting and the cliff work, and why ASC 718 makes every grant an expense on your P&L.
What it is not called
Each of these is a real word for a different thing. Using it here is what makes a product read as though it was built by someone who has not done the work.
- cash statement
- cash report
Components that render this
The concept is not documentation-only. These are the components that name it in their specification, grouped and stated exactly as the catalog states them.
Components that render the terms it depends on
Little in the catalog names this concept outright, but its definition is built out of others that are named. These render net income, reconciled, statement, period.
2Cards
Family spec3Payments
Family spec- ProfitAndLossP&L with period comparison and variance.
- StatementTableThe shared shell: hierarchy, periods, rules.
- StatementRowIndent level, subtotal, total, expand.
- StatementToolbarBasis, period, comparison, currency, consolidation.
- DrilldownSheetStatement line → the GL entries behind it.
- BalanceSheetAssets / liabilities / equity, with the balance check.
- FluxAnalysisPeriod-over-period explanations.
- PeriodPickerFiscal-aware. Never assumes January.
7Dashboard & charts
Family spec10Receivables (AR)
Family spec11Payables (AP)
Family spec12Close, controls & consolidation
Family spec13Metrics & analysis
Family specTerms this one depends on
Also in Foundations
Defined in Lexicon. This page is generated from that document, so the two cannot disagree.