Statement of Cash Flows : Having a positive net income on the income statement will be finally insignificant except if a business can easily change it is profits in cash, along with the merely origin within financial statement data with regard to discovering this generation involving cash by operations would be the statement of cash flows. Only statement that collects and shows in one statement the causes of changes in cash during a financial reporting period. In this lecture paper you should learn about purpose of Statement of Cash Flows.