A fintech can be PROFITABLE on the income statement (revenue > expenses) and still BANKRUPT (no cash to make payroll). The reason: accrual accounting lets you book revenue you haven't collected and defer expenses you've already paid. The cash flow statement reconciles by ANSWERING the question 'where did cash actually move this period?' It splits into three buckets: OPERATING (cash from customers, paid to suppliers/salaries), INVESTING (treasury moves, loan deployment, capex), FINANCING (capital raises, debt issuance, dividends). The journal entries don't change, they're just GROUPED differently by the cash-flow query. This lesson walks one of each bucket to make the structure concrete.