# Cash Flow Statements

> This section is the company Cash Flow Statement. Profit is not cash. You reconstruct cash from the two years' Balance Sheets, the Income Statement and the notes. Disposal of fixed assets is at…

- Page: https://www.hlayiso.com/grade-12/accounting/notes/companies/cash-flow-statements

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## Full notes

This is a preview of the Cash Flow Statements notes for Grade 12 Accounting. Create a free Hlayiso account to read the full notes, practise every question and track your progress.

## More in Companies

- [Preparation of Financial Statements](https://www.hlayiso.com/grade-12/accounting/notes/companies/preparation-of-financial-statements) — Previous section
- [Analysis and Interpretation of Financial Statements](https://www.hlayiso.com/grade-12/accounting/notes/companies/analysis-and-interpretation-of-financial-statements) — Next section
- [All Companies sections](https://www.hlayiso.com/grade-12/accounting/notes/companies)

## Frequently asked questions

### What will I learn in "Cash Flow Statements"?

This section covers Cash Flow Statements as part of Companies in Grade 12 Accounting. You'll find clear explanations, worked examples, and key definitions aligned to the CAPS curriculum.

### Is this section aligned with the CAPS curriculum?

Yes. All notes on Hlayiso, including "Cash Flow Statements", are written against the official CAPS curriculum and ATP for Grade 12 Accounting.

### What should I study after "Cash Flow Statements"?

Continue with the next section in Companies, or test your understanding with the interactive quiz linked to this section.

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