TY - GEN AU - AGARWAL, RUCHI TI - CFS-Some missing blocks PY - 2014/// KW - ACCOUNTING N2 - The changing economic conditions have brought remakable changes in cash management activities that also affect the rules and styles of preparation and presentation of financial statements as well as thechniques used in financial analysis. Protecting the interests of the investors has become the primary objectives of policymakers. Cash flow statement (CFS) have come a long way from a small financial analytical tool to being a part of financial statement ER -