In which report would you expected to find the sources and uses of cash detailed?

The Statement of Cash Flow is the report specifically designed to detail the sources and uses of cash within an organization over a specific period. This financial statement breaks down cash transactions into three main categories: operating activities, investing activities, and financing activities.

In the operating activities section, you'll find cash generated from the primary business activities. The investing activities section provides information on cash spent or gained from investments in long-term assets. Lastly, the financing activities section outlines cash movements related to borrowing or repaying debt and transactions involving equity.

By analyzing the Statement of Cash Flow, stakeholders can gauge the liquidity and financial health of an organization, understanding how cash is generated and utilized, which is vital for effective financial management. Other reports, such as the Statement of Changes in Equity, Trial Balance, and Income Statement, do not provide this specific focus on cash flows. The Income Statement, for example, summarizes revenues and expenses over a period but does not directly capture cash movement parameters.