The objectives of cash flow statement are:
(i) To ascertain the specific sources (i.e., operating / investing financing activities) of cash and cash equivalents generated by an enterprise.
(ii) To ascertain the specific uses (i.e., operating / investing / financing activities) of cash and cash equivalents used by an enterprise.
(iii) To ascertain the net change in cash and cash equivalents (sources minus uses of cash and cash equivalents) between the date of two Balance Sheets.
