What are the different classes of cash flows?

There are two main types of cash flow statements. The direct method and the indirect method.

The direct method is when you start with the opening balance of the bank accounts and show the money in and the money out normally split into categories.

The indirect method is where you start off with operating profit and adjust for non cash items so you're left with cash from operations, then you'd show the cash movements from investments, followed by cash movements in balance sheet items such as debtors and creditors. After all that, you should get to the balances on the bank statements.