The cash flow statement shows cash assets from operating, investing, and financing activities. The operations section reports money received and spent from operations. The investing activities section reports cash transactions resulting from the acquisition or sale of long-term or permanent assets. The last section of the cash flow statement deals with financial activities, this section reports investment actions by shareholders and cash dividends (Warren et al, 1997, p. 20). Bank statements usually show outgoing cash activity, such as cash paid to employees, cash paid to suppliers, interest paid, and income taxes paid. The cash flow statement shows cash from assets such as cash collected from customers and interest and dividends received (Accounting Tools, 2015). There are two methods on how cash flows are reported; direct and indirect method. The methods differ by how cash flow from operating activities is