Cash flow Statement Analysis with Special Reference to Visakhapatnam Port Trust

A cash flow statement is a statement that describes the inflows (sources) and outflows (uses) of cash and cash equivalents in a business over a given period. This type of statement lists the net effects of various business transactions on cash and its equivalents, as well as cash receipts and disbursements. A cash flow statement summarizes the causes of changes in a company's cash position between two balance sheet dates. Cash flow statements are useful financial statements that help keep track of the company's financial status. It provides various information including the balancing of receivables and payables, paying for its growth, flow of funds, and others that may not be provided in income statements and balance sheets. The aim and major findings are shortly mentioned.