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.

April 2024
Quick pick
Fiscal year
Custom date range
vs: nothing prior period last year
custom ▾
Comparing April 2024 vs 2025-09
Fiscal year
Custom date range
Method: Direct Method Indirect Method View: Client Consultant
3 payment + 2 receipt + 3 journal vouchers Download PDF
Net Cash Flow · April 2024
−₹66,970

The business burned ₹66,970 of cash this period — bank + petty cash shrank by this amount.

Opening
₹174,199
Closing
₹107,229

Cash Reconciliation

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

Opening Balance
₹174,199
at period start
+
Net Cash Flow
−₹66,970
from this CFS
=
Expected Closing
₹107,229
per the equation
Actual: ₹107,229
Reconciles · ₹0 variance

Cash flow summary — where cash moved

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

Operating Activities
−₹12,970
↑ ₹52,000 ↓ ₹64,970
Business burning cash
↑ Inflows
Trade Receivables × 2 +₹52,000
↓ Outflows
Office & Admin × 2 −₹40,220
Travel & Field × 2 −₹11,407
GST Payable × 2 −₹9,459
Employee Cost −₹3,883
Investing Activities
₹0
↑ ₹0 ↓ ₹0
Steady-state
No activity this period
Financing Activities
−₹54,000
↑ ₹0 ↓ ₹54,000
Returning to owners / paying debt
↓ Outflows
Partner's Capital −₹54,000

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