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A cash flow statement is a financial statement that summarizes the amount of cash and cash equivalents entering and leaving a company. A cash flow statement consists of three sections exploring operating activities, investing activities, financing activities. 1. Operating Activities - This section Illustrates the cash your business received and used during operating activities. This section details the changes in the ledger account balances for your current assets and current liabilities. These accounts are accounts payable, accounts receivable, prepaid insurance and unearned revenues. When you sell products or services, that activity is reported here 2. Investing Activities - All of your company's investments are listed in this section. Any purchase or sale of property, equipment and plants also qualify under the investment section. The ledger accounts to review for this section include the long- term investments account, vehicles, capital equipment accounts, land and buildings 3. Financing Activities - This section of the cash flow statement lists the information for the company's financing activities. Financing activities include purchases of bonds and stock as well as dividend payments. Some of the applicable ledger accounts include your capital equipment and paid-in capital accounts, notes and bonds payable, stock and retained earnings