Which document provides an overview of a company's incoming and outgoing cash?

The Cash Flow Statement serves as a comprehensive report that details a company's cash inflows and outflows over a specific period. It provides critical insight into how a company generates cash from its operating activities, how it invests that cash, and how it finances its expenditure. By breaking down cash movements into operating, investing, and financing activities, this statement helps stakeholders understand how readily a company can meet its short-term liabilities, invest in growth opportunities, and manage its cash position.

In contrast, the Profit and Loss Statement primarily focuses on a company's revenues and expenses to determine its profitability over a certain period. The Balance Sheet provides a snapshot of a company’s financial position at a specific point in time, detailing assets, liabilities, and equity but does not capture cash movement. Similarly, the Income Statement, which essentially serves the same purpose as the Profit and Loss Statement, also centers on a company's financial performance without providing a direct view of cash flow. Therefore, the Cash Flow Statement is the appropriate document for understanding the dynamics of a company's cash management.