Typically the cash flow statement bridges the gap between last years balance sheet and current years balance sheet.
May 02 2012 12:23 PM
So with juts current year cash flows you cant make last years Balance Sheet. But using current year cash flow and balance sheet you can make last year balance sheet.
For example Cash Balance of last year will be current year cash balance +/- net cash flow form cash flow statement.
Short-term liabilities of last year balance sheet will be current year Short-term liabilities +/- net cash flow from paying of and new short-term liabilites