# 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 --- ## Tags (click to view related pages) #frameworks #functions/accounting #functions/finance #seedling