Cash flow statement

This bachelor thesis deals with a cash flow statement and its utilization in the field of financial decision-making. Cash flow is an integral part of the financial statements presenting an image of the financial situation of a company and its monitoring is a basic prerequisite for ensuring the financial health of a company. The objective of the thesis is to create a cash flow statement for the chosen business entity, based on the accounting data using indirect method. Subsequently, the data generated in the cash flow statement are used for the financial analysis. The financial analysis examines, in particular, the solvency and liquidity of the business entity. This examination is carried out using cash flow ratios that reconcile cash flow from operating activities to another item on the balance sheet or income statement. Based on the results of the financial analysis, the thesis provides recommendations that could help the business entity to achieve greater efficiency in cash management and ensure its solvency in the future