1.   THE HEADING

The heading is extremely important since it communicates to the reader the name of the company, the type of statement that will follow (in this case, the statement will be the cash flow statement), and the date or range of months the statement pertains to. Below illustrates the Heading for Red Deere Electronics.

RED DEERE ELECTRONICS
FORECASTED CASH FLOW STATEMENT
FOR THE MONTH JANUARY 1 - JUNE 30, 200X

As you can see, the name of the company is "Red Deere Electronics", the type of financial statement is a "Forecasted Cash Flow Statement", and the range of dates for the forecasted financial statement is between January 1, 200X through to June 30, 200X.