# Cash flow

> Opening cash, cash in and out by operating, investing and financing activity, and closing cash for any period.

Canonical: https://docs.getonebooks.com/reports/cash-flow/
Language: en
Documentation index: https://docs.getonebooks.com/llms.txt

The cash flow statement (**Cash Movement** in Simple mode) follows the money in your cash and bank accounts through a period: where it started, what came in and went out, and where it ended.

![The Cash Flow Statement with opening balance, operating, investing and financing activities and closing balance](https://docs.getonebooks.com/screenshots/en/reports-cash-flow.webp)

## How it is built

- **Cash** means every account in the **1200 Cash** and **1210 Bank** families, including bank accounts you added.
- **Operating activities** — customer payments, supplier payments, expenses and everything else that is neither of the two below.
- **Investing activities** — movements that touch **1500 Fixed Assets** or its sub-accounts (buying or selling equipment).
- **Financing activities** — movements that touch an equity account (owner's capital in or out).
- **Opening cash balance** is the position before the period; opening balances dated inside the period are folded into it, so **Closing** always equals the balance sheet's cash.

## Reading it

Choose the period. **Cash In** and **Cash Out** summarise the totals; each activity section lists the movements by account. Transfers between your own cash and bank accounts (contra) net to zero and do not appear as activity.

## Related

  - [Cash and bank accounts](https://docs.getonebooks.com/banking/accounts/)
  - [Profit and loss](https://docs.getonebooks.com/reports/profit-loss/)