Cash  Flow Analysis: 

As per the Institute of Cost and Works Accountants of India (AICWAI), a Cash Flow Statement is a declaration setting out the flow of cash under different heads of sources of funds and their consumption to establish the necessities of cash during the specified period and to get ready for its sufficient provision.   usually, it can be understood as   a statement which offers a detailed explanation for the change in a firm's cash during a exacting period by demonstrating the firm's sources and uses of cash during that period.  This declaration is mostly prepared for internal decision making points and may not be of much use to outsiders.