Try the following until the issue is resolved:

1. In Reports, Financial Statements, open the Statement of Cash Flows report.
2. On the General Tab, mark the Include Inactive Accounts checkbox.
3. Rerun the report.

OR

1. In Reports, Account Reports, highlight Chart of Accounts Report, and click New.
2. Select the Columns tab.
3. Click New Column as the column heading.
4. Select Cash Flow Code from the Display drop-down list.
5. Click Preview.
6. Review the report and adjust incorrect cash flow code.