The objective of the cash flow statement is to show the cash inflows and outflows of the company during the reporting period. From the cash flow statement, the user gains insight to the companys financial condition.

Investors are one external user of the cash flow.

• How would an investor use the statement of cash flows?
• Provide an example of 1 transaction that you would expect to find on the statement of cash flows.

Select 2 of your classmates' posts, and respond to them using 1 of the following prompts:

• Do you agree or disagree with the example provided by your classmate? Why or why not?
• Provide additional ways to your classmate in which users can benefit from the statement of cash flows.