Statement of Cash Receipts, Disbursements, and Changes in Cash - auditor state oh 2025

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In simple terms, financial reporting is designed to track, analyze, and report income, cash flow, how resources are being used, and other business activities. In doing so, business managers, investors, and shareholders gather the information they need to make effective business decisions.
The Hinkle System is an application developed by the Auditor of States office to facilitate filing of certain financial statement, debt, and demographic data to the AOS, satisfying the filing requirements of the ORC and OAC.
The most common financial statements are the balance sheet, income statement, and cash flow statement and equity change statement.
The cash flow statement follows the cash basis of accounting that works on the actual payments and receipts of cash. The income statement follows the accrual basis of accounting that works on the basis of income/payments that are either due or received in advance.
As the name implies, the Cash Flow Statement provides information about an organizations cash inflows and outflows over a specified time period. Simply put, it reveals how a company spends its money (cash outflows) and where that money comes from (cash inflows).

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The statement of cash flows classifies cash receipts and disbursements as operating, investing, and financing cash flows. Both inflows and outflows are included within each category.
A cash flow statement is a financial statement that provides aggregate data regarding all cash inflows that a company receives from its ongoing operations and external investment sources. It also includes all cash outflows that pay for business activities and investments during a given period.

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