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.

May 2024
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vs: nothing prior period last year
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Comparing May 2024 vs 2025-09
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Method: Direct Method Indirect Method View: Client Consultant
3 payment + 3 receipt + 5 journal vouchers Download PDF
Net Cash Flow · May 2024
−₹41,452

The business burned ₹41,452 of cash this period — bank + petty cash shrank by this amount.

Opening
₹107,229
Closing
₹65,777

Cash Reconciliation

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

Opening Balance
₹107,229
at period start
+
Net Cash Flow
−₹41,452
from this CFS
=
Expected Closing
₹65,777
per the equation
Actual: ₹65,777
Reconciles · ₹0 variance

Cash flow summary — where cash moved

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

Operating Activities
−₹21,452
↑ ₹72,200 ↓ ₹93,652
Business burning cash
↑ Inflows
Trade Receivables × 3 +₹72,200
↓ Outflows
Travel & Field × 2 −₹40,940
Office & Admin × 4 −₹40,243
Employee Cost −₹7,969
GST Payable × 2 −₹4,500
Investing Activities
₹0
↑ ₹0 ↓ ₹0
Steady-state
No activity this period
Financing Activities
−₹20,000
↑ ₹0 ↓ ₹20,000
Returning to owners / paying debt
↓ Outflows
Partner's Capital −₹20,000

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