Which of the following is incorrect about the statement of cash flows?

The statement of cash flows primarily provides information about the cash receipts and cash payments of an enterprise related to its operating, investing, and financing activities. It explains how cash moves through these activities and reconciles the change in cash during a period, but it does not specifically reconcile the ending cash balance with the balance as per the bank statement. Reconciliation with the bank statement is typically a separate process involving comparing the company's accounting records with the bank's records to ensure accuracy.