inflows and outflows of money on behalf of clients when flows arising from the activities of the customer and not of the enterprise21; inflows and outflows of money on items that have a high rotational speed they have a large and short term22 In the case of financial institutions it can be presented their net size following feeds: inflows and outflows of cash on the acceptance and repayment of deposits with maturities determined; deposits made other financial institutions also to withdraw those deposits; loans made to customers also the repayment of these loans. In the cash flow statement, the company must submit the main categories of inflows and outflows of money, except flows can be presented as a net amount. The direct method uses information like receipts and payments; treasury variation on mining operations is equal to the sum of receipts and payments.Information regarding the major classes of receipts and payments are not offered directly on the financial statements. These can be obtained directly from the accounting records or indirectly through adjustments. The amount of sales made during the year usually does not coincide with the proceeds from the sale period. In order to determine information on customer receipts data are needed from both the balance sheet and profit and loss account. This method is recommended for the businesses, being understood by users, allowing presentation overall cash movements also being able to obtain information on the sources also use of any cash. It is also preferred by the investors, providing information useful in forecasting future cash flows. The indirect method is approved by the company management because hides real internal users on the liquidity and solvency of the company. It basically uses the information provided by accrual accounting and highlights the differences between operating profit and net cash flow derived from operations. The method involves actually drawing of a picture to reconcile net income before tax and extraordinary items net cash flow from operating activities. In practice, most companies are opting for the indirect method because a modern accounting system calls accrual. It is also approved by the company's accountants, and can be easily obtained by taking the existing data on the balance sheet and profit and loss. The cash flow statement is an important tool in the management of any business because it provides information regarding the presence of cash accounting surplus / deficit effective to supplement the information on the profit or loss resulting from the application of accrual accounting. The business is basically an integrated system of cash-flows driven by management decisions. Analysis of cash flow statement is the basis for investment decisions and financing business operation. It is also an economic and financial analysis tool that those responsible for decisions are helped to make good decisions using relevant information to determine: capacity expansion of an entity based on the entity's internal financial results; entity's ability to generate cash from its activities; information on the ability of firms to generate cash and solvency in the medium and long term. On the calculation method of cash flows, IAS 7 recommended direct method, thereby providing useful information for estimating future cash flows and using the indirect method the information is not available. In practice, enterprises prefer the indirect method of calculation as it has a logical size closer to accounting reports. 4. The usefulness of cash flow statement (cash flow) A statement of cash flows as part of the financial statements reveal their usefulness in following directions, as they are listed in the accounting rules: a) Ensuring quality of accounting information Through its content, the cash flow statement is circumscribed to the general direction of standards to
