The Statement of Cash Flows

Amrita Shenoy

The Statement of Cash Flows

The Statement of Cash Flows shows the organization’s cash flow, i.e., the amount of cash receipts and where they come from, and the amount of cash disbursements and where they went during the statement period.^[1] The statement has classifications from three activities: cash flow from operating activities; cash flow from investing activities; and cash flow from financing activities.

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Term	Definition
Cash Flow from Operating Activities	Begins with a change in net assets and then includes changes in cash between statement periods for providing patient care services
Cash Flow from Investing Activities	Includes changes in cash between statement periods for investing in fixed assets, such as property and equipment and for selling fixed assets
Cash Flow from Financing Activities	Includes changes in cash between statement periods for financing activities such as debts, endowments, grants, and transfers
Net Increase/Decrease in Cash and Cash Equivalents	Computed by adding the net cash from operating, investing, and financing activities
Cash and Cash Equivalents	At the beginning of the year, corresponds to the cash/cash equivalents at the end of the previous year

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Nowicki, M. (2017). Introduction to the financial management of healthcare organizations (7th ed.). Health Administration Press. ↵

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