See Which Accounts QuickBooks Uses for Reports

In QuickBooks, a Statement of Cash Flows is a report that displays the history of your cash position over a period of time. It is an accrual report that self-modifies to report on a cash basis, and it shows you the adjustments that were made behind the scenes to provide cash-based totals.  QuickBooks allows you to choose which accounts you want to use to display the automatically generated Statement of Cash Flows reports—but you shouldn’t mess around with the available selections without checking with your accountant. To see which accounts QuickBooks uses for the Statement of Cash Flows:

1. Choose Edit | Preferences from the QuickBooks menu bar.
2. Click the Reports & Graphs icon on the left pane and click the Company Preferences tab.
3. Click the Classify Cash button in the Statement of Cash Flows box to display the Classify Cash dialog.
4. Select or deselect the accounts you want to include on the report.
5. Click OK when you are finished.