Cash Flow Statements

report the difference
between cash flowing in

and cash flowing out
of an organization

during a given period
of time.

Small Business Owners
consider expenses that
create an immediate positive
cash flow an investment.

Small business owners
consider any expenditure
that does not lead to a
rapid positive cash flow
an expense to be
avoided.

Note: Accounts Receivable,
Equipment purchased and
Inventory are considered
cash liabilities. ___________________________