Is the purpose of the statement of cash flows?

The cash-flow statement is used by creditors and investors to determine whether cash will be available to meet debt and dividend payments.

Well first of all cash flow/ cash gifting is illegal because once you go an pay you are getting money from a source that no one really knows. You can be getting it from drugs, printing, or just...

Operating Cash Flows Financing Cash Flows Investing Cash Flows

Cash items in the cash flow statement encompasses all items that can be categorised under cash and cash equivalent. these include cash, bank, bank overdraft, short term investment.

Cash flow financial statements keep a record of the money coming in and the money going out. The idea is to have it balanced at the very least, but ideally you'd like the money going out to be less.