Statement of Cash Flows – A Useful Tool in Financial Analysis

By Mark A. Hutton, CPA, CFE – Hutton, Kruse & Fink, Ltd., Buffalo Grove, Illinois

Any business without the ability to generate cash from its business activities will not survive. Particularly for a small or new business, cash availability is the most important factor in the business and the sources of the cash are significant factors in determining whether the business is a going concern. Even a business that is profitable can fail if cash is unable to be generated and alternate sources of cash are unavailable. Read more ›

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