IBM's website has published a simplified introduction to financials. The page discussing the Statement of Cash Flows is greatly simplified. From this page you can get a 3,000 foot view of other financial statements and additional help in interpeting them.

Cash is a company's lifeblood. Cash includes currency, checks on hand, and deposits in banks. Cash equivalents are short-term, temporary investments — such as treasury bills, certificates of deposit, or commercial paper — that can be quickly and easily converted to cash.