Accounting: Cash flow statement
> **Operating activities only** > > Currently, the cash flow statement shows cash that flows into and out of the company from operating activities *only*. Operating activities generate cash from the sale of goods or services. ## Overview A cash flow statement is a financial report that records all cash that is received or spent by a company during a given period. It gives you a clearer picture of the company’s performance, and their ability to pay creditors and finance growth. > **Cash flow statement or balance sheet?** > > Look at the cash flow statement to understand a company's ability to pay its bills. Although the balance sheet may show healthy earnings at a specific point in time, the cash flow statement allows you to see whether the company is meeting its financial commitments, such as paying creditors or its employees.
Unified_API
{
"$schema": "https://json-schema.org/draft/2020-12/schema",
"$id": "#/components/schemas/AccountingCashFlowStatement",
"title": "Accounting: Cash flow statement",
"description": "> **Operating activities only** \n> \n> Currently, the cash flow statement shows cash that flows into and out of the company from operating activities *only*. Operating activities generate cash from the sale of goods or services.\n\n## Overview\n\nA cash flow statement is a financial report that records all cash that is received or spent by a company during a given period. It gives you a clearer picture of the company\u2019s performance, and their ability to pay creditors and finance growth.\n\n> **Cash flow statement or balance sheet?**\n> \n> Look at the cash flow statement to understand a company's ability to pay its bills. Although the balance sheet may show healthy earnings at a specific point in time, the cash flow statement allows you to see whether the company is meeting its financial commitments, such as paying creditors or its employees.",
"type": "object",
"properties": {
"reports": {
"description": "Array of cash flow statements.",
"type": "array",
"items": {
"$ref": "#/components/schemas/AccountingCashFlowStatement/definitions/cashFlowStatement"
}
},
"reportBasis": {
"$ref": "#/components/schemas/AccountingCashFlowStatement/definitions/reportBasis"
},
"reportInput": {
"$ref": "#/components/schemas/AccountingCashFlowStatement/definitions/reportInput"
},
"currency": {
"$ref": "#/components/schemas/SourceAccount/properties/currency",
"description": "Currency of all values in the cash flow statement."
},
"mostRecentAvailableMonth": {
"$ref": "#/components/schemas/DateTime",
"nullable": true
},
"earliestAvailableMonth": {
"$ref": "#/components/schemas/DateTime",
"nullable": true
}
},
"required": [
"reports",
"reportBasis",
"reportInput"
],
"definitions": {
"reportBasis": {
"title": "Report basis",
"description": "Accounting method used when aggregating the report data. In this case, `Cash`.",
"type": "string",
"enum": [
"Unknown",
"Accrual",
"Cash"
]
},
"reportInput": {
"description": "Accounting method used to prepare the cash flow statement.",
"type": "string",
"enum": [
"Unknown",
"Indirect",
"Direct"
]
},
"cashFlowStatement": {
"title": "Cash flow statement",
"type": "object",
"properties": {
"fromDate": {
"$ref": "#/components/schemas/DateTime",
"description": "Start date for the reporting period."
},
"toDate": {
"$ref": "#/components/schemas/DateTime",
"description": "End date for the reporting period."
},
"cashReceipts": {
"$ref": "#/components/schemas/ReportLine",
"description": "ReportLines for cash receipts from the sale of goods."
},
"cashPayments": {
"$ref": "#/components/schemas/ReportLine",
"description": "ReportLines for cash payments to suppliers for the purchase of goods or services."
}
}
}
}
}