Cash Flow Statement Mind Map for Accounting Students
See how operating, investing and financing activities fit together, then generate your own map from your textbook notes, PDF or slides.
No credit card required
AI Generated Preview
Trusted by learners from top universities
CogniGuide at a glance
- What you get
- Interactive mind maps of the main ideas and how they connect. Free: overview maps (detailed maps on your first 3 creations). Plus: detailed maps with supporting concepts.
- Exports
- Your first PDF or PNG export is free; Plus exports anytime.
- Price
- Free plan: 5 creations a week, up to 3 a day. Plus: $9.99/month or $99.90/year (USD; local prices at checkout).
- Sign-up
- A free account is required before you create anything (Google or email). No credit card.
- What you can upload
- PDF, Word (.docx), PowerPoint (.pptx), plain text or Markdown, and images (PNG, JPG, WebP, GIF), or type a topic. One file per creation on the free plan; several at once on Plus.
How it compares: vs Knowt · vs Quizlet · vs NotebookLM · vs Mapify
Build a Cash Flow Map From Your Own Notes
Upload your lecture slides or chapter PDF and get a branched map of the statement in seconds.
Built From Your Material
Upload a PDF, Word, PowerPoint or text file and the AI maps the sections it finds.
Clear Activity Structure
Operating, investing and financing branches keep line items grouped the way exam questions ask.
Quiz and Flashcards
Turn the map into a quiz or flashcards to test which activity each item belongs to.
How to Make a Cash Flow Statement Mind Map
Three steps from your notes to a map you can study and expand.
- 1
Add your material
Upload chapter notes or type the topic cash flow statement.
- 2
AI builds the map
The map splits into operating, investing and financing branches with expandable detail.
- 3
Study and test
Expand nodes, edit text, then quiz yourself or export a PDF.
Cash Flow Statement Mind Map Structure
A cash flow statement mind map shows how a company's cash moves over a period. The statement has three main sections: operating activities, which cover day-to-day business cash; investing activities, which cover buying and selling long-term assets; and financing activities, which cover borrowing, repayment and equity. Each section has line items and totals that reconcile to the net change in cash.
- Operating activities: net income adjusted with non-cash items and working capital changes
- Investing activities: purchases and sales of property, equipment and investments
- Financing activities: debt issued or repaid, dividends paid and shares issued
- Indirect method: starts from net income and adjusts for non-cash items
- Net change in cash: ties the three sections to opening and closing cash balances
Use the map to revise each section and check which line items belong where. To build a map from your own textbook or lecture notes, try CogniGuide.
Cash Flow Statement Questions
Answers on the statement itself and on making your own map.
What are the three sections of a cash flow statement?
The statement has operating, investing and financing activities. Operating covers core business cash flows, investing covers long-term asset purchases and sales, and financing covers debt, equity and dividends.
What is the difference between the direct and indirect methods?
The direct method lists actual cash received and paid. The indirect method starts with net income and adjusts for non-cash items and working capital changes. Both give the same operating cash flow total.
Which file types can I upload to make my map?
You can upload PDF, Word (DOCX), PowerPoint (PPTX), text or Markdown files, or an image. You can also type the topic without a file.
Can I turn my cash flow map into a quiz?
Yes. Any map can be turned into a quiz to test yourself. The free plan allows 5 creations a week.