Cash Flow Statement CASH FLOW Illustration (Excel) This spreadsheet illustrates a projected cash flow statement which summarizes the planned inflows and outflows of cash during the next accounting period. It is often referred to as a Sources and Uses of Funds Statement. The spreadsheet includes an illustration and a set of exercises to test your knowledge and understanding of a cash flow budget. Principle of Increasing Risk Principle of Increasing Risk (Excel) Financial Statements and Ratios Financial Statement and Ratios (Excel) This file illustrates the common format for a net worth statement (balance sheet), income statement (profit or loss statement), and the financial ratios. The ratios measure solvency, liquidity, and profitability for the farm business. The numbers in the financial statements can be changed data to reflect your business.