Small-business owners and their creditors are wise to pay careful attention to the three major financial statements: the balance sheet, income statement and statement of cash flow. Managers have some ...

Just about everyone has heard the phrase "cash is king" in investing. That's true for business finances, too. Cash flow is how businesses pay their employees, buy materials and cover basic expenses.

Learn how to tell if your business could be facing a cash crunch—and what to do about it ...

Find out what to include in a cash flow statement, as well as its limitations and how cash flow is calculated.

The cash flow statement describes how cash enters and leaves a company for the period. The statement contains sections for operating, investing and financing activities. The direct method pertains to ...