Cash flow statement is one of the three necessary reporting & measurement systems for a company. The cash flow statement gives a third perspective alongside the profit & loss account & balance sheet. The Cash flow statement shows the movement & availability of cash through or certainly for a trading year, to the business over a given period, and often also monthly & cumulatively. And accessibility of cash in a company which is necessary to meet payments to staff, suppliers & other creditors is important for any business to survive, & so the reliable forecasting or reporting of cash movement & availability is crucial.