Meaning of Cash Flow Statement:-
Cash flow statement ek financial statement hai jo batati hai ki kisi company ke cash inflows aur outflows kya hai ek specific time period ke dauraan. Iska primary objective company ki liquidity aur uski ability to generate cash ke baare mein relevant information provide karna hai. Neeche diye gaye hain cash flow statement ke top 8 objectives:
Main objectives of cash flow statement:-
- Ek specific time period ke dauraan kisi company ke cash inflows aur outflows ke baare mein information provide karna.
- Batana ki cash inflows ka source kya hai aur cash outflows ke use kya hai.
- Financial statements ke users ko help karna ki wo assess kar sake ki kisi company ki liquidity kya hai aur wo apne financial obligations ko meet kar payegi ya nahi.
- Batana ki kisi company ke operating, investing aur financing activities kya hai.
- Financial statements ke users ko help karna ki wo assess kar sake ki kisi company apne core business operations se cash generate kar pa rahi hai ya nahi.
- Financial statements ke users ko help karna ki wo assess kar sake ki kisi company ke capital structure aur uski financing activities kya hai.
- Batana ki kisi company ke investing activities kya hai, jaise property, plant aur equipment ke purchase aur sale, aur other long-term assets ke purchase aur sale.
- Batana ki kisi company ke financing activities kya hai, jaise debt ke issuance aur repayment, aur equity securities ke issuance aur repurchase.
