What is the name of the financial statement that shows the sources and uses of cash?

The financial statement that shows the sources and uses of cash is the cash flow statement.

Also called the statement of cash flows, it explains how cash and cash equivalents changed during a reporting period. It groups cash movements into operating, investing, and financing activities. This makes it possible to see whether cash came from selling goods, borrowing, issuing shares, selling assets, or other sources—and where it went.

The statement is especially useful because profit does not equal cash. Accrual accounting can recognize revenue before a customer pays and can record non-cash expenses such as depreciation. A profitable company can therefore face a cash shortage, while a company with weak accounting profit may temporarily generate cash by borrowing or selling assets.

Cash flow statements can use a direct method, which lists major cash receipts and payments, or an indirect method, which starts with net income and adjusts for non-cash items and working-capital changes. A common mix-up is treating the balance sheet as a cash-flow report: the balance sheet shows financial position at one date, while the cash flow statement explains movement over a period.