This month's theme has been on financial statements. Today, J.D. discusses cash flow statements. There are two different types of cash flow statement methods: indirect and direct. There are three different types of cash flow activities: operating, investing, financing. Each activity involves different types of transactions! Your cash flow is the change in the balance sheet activity from one period of time to another period of time. J.D. discusses what a cash flow statement is and how he applies it to his business to make strategic decisions.