Cash might be king—but without a cash flow statement, it’s hard to know who’s wearing the crown.
A statement of cash flow shows how money moves through a business: where it’s coming from, where it’s going and what that means for the company’s future. To an accountant, this isn’t just tracking dollars—it’s translating them.
So… what does cash flow actually track? Think of it in three buckets:
- operating (business as usual)
- investing (buying or selling assets)
- financing (borrowing or raising money)
Each category helps paint a clear picture of how a business is funding its growth—or where it might be struggling. In this PwC Accountants have impACCT video, you’ll see how cash flow can signal stability for startups, raise red flags for mature companies and explain why mislabeling even one line item can lead to major consequences.
Because cash flow isn’t just technical—it’s strategic. Accountants are the ones who make sure it all adds up.
🎥 Watch how cash flow tells the real story—and how accountants keep it flowing:
Explore PwC's Accountants have impACCT video series.
