ABSTRACT
This chapter explores that cash is the key resource of a company and, consequently, it is suggested that investors should have a much better knowledge about company cash than they do at present by means of the conventional profit statements, balance sheets and funds statements. Investors who are interested in the business activities and affairs of companies should be regarded first and foremost as decision-makers, for they periodically have to make decisions affecting their existing or potential interests in the company. The main statement, reflects the overall cash flow of the company, and follows the pattern of a related form of stewardship financial statement- the source and application of funds statement. The main advantage of this supporting cash flow statement appears to be that it supplies the investor with information concerning the contribution to total cash flow of each of the company's economic units.
