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Cash Flow
Cash flow describes money moving into and out of an organization during a stated period.
Cash flow is the movement of money into and out of an organization during a stated period. It differs from the profit reported on an income statement.
Property operations example: compare cash received with cash paid during the month. Keep that cash movement distinct from billed rent or an accounting profit figure.
Source: U.S. SEC, Beginners' Guide to Financial Statements, Cash Flow Statements.
Frequently Asked Questions
Is cash flow the same as net income?
No. Net income measures accounting results; cash flow shows money received and paid during the period.
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