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A financial statement listing cash amounts moving through each account and principal categories of revenues and expenses during an accounting period and/or during shorter periods (weeks, months, quarters, etc.) within the accounting period. A statement of cash flows generally is intended to answer these questions: (1) In each period, what amount of cash was generated by the firm? (2) In each period, from what sources and in what amounts was cash received? (3) In each period, for what purposes and in what amounts was cash expended? (4) At what times during the accounting period, if any, did the business have cash surpluses? (5) At what times, if any, did the business have cash shortfalls? (6) During the accounting period, at what times and in what amounts were borrowed funds used in business operations? (7) In total, how much cash went through each cash flow category during the accounting period?
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