181. Which of the following financial statements shows the movement of cash and cash equivalents during an accounting period?

Income statement
Balance sheet
Cash flow statement
Statement of changes in equity
✅ The correct answer is C.
Cash flow statement shows the movement of cash and cash equivalents during an accounting period. A cash flow statement, also known as statement of cash flows or funds flow statement, is a financial statement that shows how changes in balance sheet accounts and income affect cash and cash equivalents, and breaks the analysis down to operating, investing, and financing activities.

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