A Study on cash flow statement of ITL pipes, Nandyala

Abstract

Cash flow statement is an important tool analyse the cash position of the business firm it can 
denote changes in cash position during to financial years it also provides information about the 
cash receipts and payments of the business of the given period it provides not able information 
that complement the profit and loss account and balance sheet. The important of cash flow 
statement is derived from its usefulness as a tool for the assessment of the statement of the 
business by owners, investors, people and institutions, who may be consider lending money to 
the business. The final section of cash flow statement is the summary. The summary of the cash 
flow statement from operating activities, investing and financial activities. The statement 
shows the cash balance at the beginning of the period and end of the period. It provides 
convenient information about entity activities in generating cash from operation.