Cash Flow Statement Course In this course we explore the nature & purpose of the cash flow statement. We shall see that this financial statement provides important insights to the financial health of a business. It is regarded, along with the profit & loss account & balance sheet, as a primary financial statement. By the end of this course, you should be able to: discuss the purpose of the cash flow statement identify the main sources & uses of liquid funds prepare a cash flow statement interpret the significance of the information revealed in this statement