How to Make a Cash Flow Statement Use this sheet to keep track of the money coming in and going out of your business.

Direct vs. indirect methods of preparing a cash flow statement: The direct method focuses on going through individual transactions and compiling income and expenses.

Let’s examine how to create a “three-statement projection model” for a company by estimating its cash flow, cash and debt balances over the years.

The U.S. securities regulator is focusing more on how companies determine whether errors made in the overlooked financial statement are material to investors.