Have you ever heard someone cry out in desperation, How can you tell me that I have this much in reported Net Income but I have ZERO CASH in the bank to pay my employees?!!! How can that be?! The Statement of Cash Flows supplies that bridge between the Income Statement (net profit) and the Balance Sheet (the cash sitting in the bank). The cash flow statement tells you where you spent your money. This basic level course is most beneficial to professionals new to this topic who may be at the staff or entry level in an organization but also for a seasoned professional with limited exposure to this topic.