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.

March 2025
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vs: nothing prior period last year
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Comparing March 2025 vs 2025-11
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Method: Direct Method Indirect Method View: Client Consultant
5 payment + 2 receipt + 12 journal vouchers Download PDF
Net Cash Flow · March 2025
−₹181,449

The business burned ₹181,449 of cash this period — bank + petty cash shrank by this amount.

Opening
₹221,040
Closing
₹39,591

Cash Reconciliation

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

Opening Balance
₹221,040
at period start
+
Net Cash Flow
−₹181,449
from this CFS
=
Expected Closing
₹39,591
per the equation
Actual: ₹39,591
Reconciles · ₹0 variance

Cash flow summary — where cash moved

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

Operating Activities
−₹430,637
↑ ₹206,652 ↓ ₹637,289
Business burning cash
↑ Inflows
Trade Receivables × 2 +₹194,400
Statutory & Tax +₹12,252
↓ Outflows
Employee Cost × 2 −₹379,513
Operating Expense × 2 −₹110,950
Office & Admin × 4 −₹81,668
Travel & Field × 2 −₹58,658
TDS Payable −₹6,500
Investing Activities
₹0
↑ ₹0 ↓ ₹0
Steady-state
No activity this period
Financing Activities
₹249,188
↑ ₹369,277 ↓ ₹120,089
Raising capital
↑ Inflows
Partner's Capital × 3 +₹369,277
↓ Outflows
Partner's Capital × 2 −₹62,163
Retained Earnings −₹57,277
Finance Cost −₹649

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