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.

December 2024
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vs: nothing prior period last year
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Comparing December 2024 vs 2025-11
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Method: Direct Method Indirect Method View: Client Consultant
3 payment + 2 receipt + 3 journal vouchers Download PDF
Net Cash Flow · December 2024
−₹38,874

The business burned ₹38,874 of cash this period — bank + petty cash shrank by this amount.

Opening
₹281,564
Closing
₹242,690

Cash Reconciliation

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

Opening Balance
₹281,564
at period start
+
Net Cash Flow
−₹38,874
from this CFS
=
Expected Closing
₹242,690
per the equation
Actual: ₹242,690
Reconciles · ₹0 variance

Cash flow summary — where cash moved

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

Operating Activities
−₹18,774
↑ ₹91,800 ↓ ₹110,574
Business burning cash
↑ Inflows
Trade Receivables × 2 +₹91,800
↓ Outflows
Travel & Field × 2 −₹41,886
Employee Cost −₹28,314
Office & Admin × 3 −₹24,800
GST Payable × 2 −₹15,574
Investing Activities
₹0
↑ ₹0 ↓ ₹0
Steady-state
No activity this period
Financing Activities
−₹20,100
↑ ₹0 ↓ ₹20,100
Returning to owners / paying debt
↓ Outflows
Partner's Capital −₹20,000
Finance Cost −₹100

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