Equation in Statement of Cash Flow
Equation in Statement of Cash Flow ( sometime called cash flow statement) is reported summary about cash position for company such beginning cash, cash movement and ending cash.
Equation in statement of cash flow :
Ending cash = beginning cash + cash from OA + cash from FA + cash from IA
Cash movement = cash from OA + cash from FA + cash from IA
OA= cash flow from operating activity
FA= cash flow from financing activity
IA= cash flow from investing activity