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What is meant by ‘Cash Flows’? - Accountancy

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What is meant by ‘Cash Flows’?

Short Answer Question

State the meaning of the term: Cash flows

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Solution 1

The amount of cash and cash equivalents coming in and out of the business of a company is termed Cash Flow.

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Solution 2

‘Cash Flows’ implies the cash movement in and out due to some non-cash items. Cash receipt from a non-cash item is termed a cash inflow, while a cash payment for such items is a cash outflow.

Examples of cash flows include the collection of cash from trade receivables, payment to trade payables, payment to employees, receipt of dividends, interest payments, etc.

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Chapter 6: Cash Flow Statement - Questions for Practice [Page 272]

APPEARS IN

NCERT Accountancy - Company Accounts and Analysis of Financial Statements [English] Class 12
Chapter 6 Cash Flow Statement
Questions for Practice | Q 5 | Page 272
D. K. Goel Accountancy Volume 1 and 2 [English] Class 12 ISC
Chapter 15 Project Work
PROJECT WORK PROBLEMS | Q 4. | Page P-34
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