Which financial statement outlines all cash inflows from ongoing operations and external investments?

The Statement of Cash Flow is the financial statement that specifically details all cash inflows and outflows from a company's operations, investments, and financing activities over a particular period. This statement is divided into three main sections: operating activities, investing activities, and financing activities, which together provide a comprehensive view of where cash is generated and how it is used.

By focusing on cash inflows from ongoing operations, such as sales revenue and external investments, it helps stakeholders understand a company's liquidity and overall cash management. This insight is crucial for assessing the financial health of the business, as it goes beyond just profitability, indicating the actual cash that is available for use in the business.

Other financial statements serve different purposes. The Income Statement focuses on revenues and expenses to show profitability over a specific period, which is different from tracking actual cash flow. The Statement of Financial Position, also known as the Balance Sheet, provides a snapshot of a company's assets, liabilities, and equity at a single point in time rather than over a period. Therefore, it does not capture cash inflow details in the same way the Statement of Cash Flow does.