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.

October 2025
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vs: nothing prior period last year
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Comparing October 2025 vs 2025-09
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Method: Direct Method Indirect Method View: Client Consultant
9 payment + 4 receipt + 3 journal vouchers Download PDF
Net Cash Flow · October 2025
−₹18,520

The business burned ₹18,520 of cash this period — bank + petty cash shrank by this amount.

Opening
₹410,806
Closing
₹392,286

Cash Reconciliation

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

Opening Balance
₹410,806
at period start
+
Net Cash Flow
−₹18,520
from this CFS
=
Expected Closing
₹392,286
per the equation
Actual: ₹392,286
Reconciles · ₹0 variance

Cash flow summary — where cash moved

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

Operating Activities
₹103,202
↑ ₹192,760 ↓ ₹89,558
Business generating cash
↑ Inflows
Trade Receivables × 4 +₹192,760
↓ Outflows
Employee Cost × 2 −₹30,000
GST Payable × 3 −₹22,820
GST Input Tax on CAPEX −₹11,898
Trade Payables −₹10,500
Travel & Field −₹8,500
Office & Admin × 2 −₹5,840
Investing Activities
−₹66,102
↑ ₹0 ↓ ₹66,102
Investing in growth
↓ Outflows
CAPEX (fixed asset cost) −₹66,102
Financing Activities
−₹55,620
↑ ₹0 ↓ ₹55,620
Returning to owners / paying debt
↓ Outflows
Partner's Capital −₹55,620

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