# Statement of Cash Flows
==This note is just a #seedling . More is coming to grow and connect it to the rest of the Field Guide.==
The Statement of Cash Flows is one of the three primary financial statements used by (and required for) formally organized business entities in the United States (the others being the [[Statement of Financial Activities (Income Statement)]] and the [[Statement of Financial Position (Balance Sheet)]]). The Statement of Cash Flows shows how cash moves in and out of an organization on a regular basis (often monthly).
For nonprofit organizations, the statement categorizes the flow of cash in three categories of activity:
- Operating activities
- Investing activities
- Financing activities
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#frameworks #functions/accounting #functions/finance #seedling