The Statement of Cash Flows.

I would like to share some useful information as I continue to learn it myself.

The statement of cash flows reports cash receipts and disbursements related to the three major activities of a firm:

1. Operations are cash transactions associated with running the business.
2. Investments are cash used in or provided by the firm's investment activities.
3. Financing is cash raised from the issuance of new debt or equity capital or cash used to pay business expenses, past debts, or company dividends.

Source: Nichels-McHugh: Understanding Business, 8th Edition page 471