Which financial statement shows cash receipts and disbursements during a period?

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Cash movements over a period are shown on the statement of cash flows. This report tracks money flowing in and out of the entity, broken down into operating activities (daily operations), investing activities (buying and selling long-term assets), and financing activities (borrowing, repayments, and equity transactions). It starts with the beginning cash balance, adds receipts, subtracts disbursements, and ends with the ending cash balance, revealing the net change in cash for the period. The balance sheet shows what the entity owns and owes at a single point in time, the notes provide additional disclosures, and the revenues and expenditures statement (used in some governmental contexts) focuses on inflows and outflows of resources rather than the actual cash movements. Therefore, the statement of cash flows is the one that specifically shows cash receipts and disbursements during a period.