Agricultural Economics Department


Date of this Version

October 2001


Published in Cornhusker Economics. October 3, 2001. Produced by the Cooperative Extension, Institute of Agriculture and Natural Resources, Department of Agricultural Economics, University of Nebraska-Lincoln .


The Statement of Cash Flows is an important financial statement for the farm or ranch business manager. While an accrual income statement explains the difference in net worth from one balance sheet to the next, the statement of cash flows explains the difference in cash and cash equivalents from one balance sheet to the next.