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.

February 2025
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vs: nothing prior period last year
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Comparing February 2025 vs 2025-11
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Method: Direct Method Indirect Method View: Client Consultant
3 payment + 4 receipt + 4 journal vouchers Download PDF
Net Cash Flow · February 2025
−₹41,210

The business burned ₹41,210 of cash this period — bank + petty cash shrank by this amount.

Opening
₹262,250
Closing
₹221,040

Cash Reconciliation

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

Opening Balance
₹262,250
at period start
+
Net Cash Flow
−₹41,210
from this CFS
=
Expected Closing
₹221,040
per the equation
Actual: ₹221,040
Reconciles · ₹0 variance

Cash flow summary — where cash moved

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

Operating Activities
₹46,714
↑ ₹147,224 ↓ ₹100,510
Business generating cash
↑ Inflows
Trade Receivables × 3 +₹92,300
Less: CAPEX paid via vendors (reclassified to Investing) +₹54,924
↓ Outflows
Operating Expense × 2 −₹65,083
GST Payable × 3 −₹29,700
Travel & Field × 2 −₹2,562
Employee Cost −₹1,732
Office & Admin × 2 −₹1,433
Investing Activities
−₹54,924
↑ ₹0 ↓ ₹54,924
Investing in growth
↓ Outflows
Purchase of Fixed Assets (paid via vendors, from TB Δ) −₹54,924
Financing Activities
−₹33,000
↑ ₹6,000 ↓ ₹39,000
Returning to owners / paying debt
↑ Inflows
Partner's Capital +₹6,000
↓ Outflows
Partner's Capital −₹39,000

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