F
Acuere Consultancy

Cash Flow Statement (Direct Method)

Built from voucher-level data (Payments / Receipts / Journal Registers). Every cash movement is traced to a Tally voucher.

September 2025
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vs: nothing prior period last year
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Comparing September 2025 vs 2024-08
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Method: Direct Method Indirect Method View: Client Consultant
4 payment + 6 receipt + 1 journal voucher Download PDF
Net Cash Flow · September 2025
₹95,540

The business generated ₹95,540 of cash this period — bank + petty cash grew by this amount.

Opening
₹315,266
Closing
₹410,806

Cash Reconciliation

Opening + Net CF = Closing · the identity that proves every ₹ is accounted for

Opening Balance
₹315,266
at period start
+
Net Cash Flow
₹95,540
from this CFS
=
Expected Closing
₹410,806
per the equation
Actual: ₹410,806
Reconciles · ₹0 variance

Cash flow summary — where cash moved

Direct method · voucher-level · click Consultant for full audit trail

Operating Activities
₹191,240
↑ ₹250,100 ↓ ₹58,860
Business generating cash
↑ Inflows
Trade Receivables × 6 +₹250,100
↓ Outflows
GST Payable × 3 −₹34,560
Employee Cost −₹20,000
Travel & Field −₹4,300
Investing Activities
₹0
↑ ₹0 ↓ ₹0
Steady-state
No activity this period
Financing Activities
−₹95,700
↑ ₹0 ↓ ₹95,700
Returning to owners / paying debt
↓ Outflows
Partner's Capital −₹95,700

Switch to Consultant view for voucher counts, per-ledger variance, audit cross-checks, and skipped journal explanations.