One of the purposes of financial statements is to provide you, the owner or manager, with relevant information on which to base important business decisions.īut which statement you'll use will depend on the decision you need to make, because a cash flow statement provides you with a different set of information from the information presented in an income statement. Your accountant has presented you with an up-to-date set of financial statements, and among the statements are an income statement and a cash flow statement.
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