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.

September 2024
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vs: nothing prior period last year
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Comparing September 2024 vs 2026-03
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Method: Direct Method Indirect Method View: Client Consultant
5 payment + 3 receipt + 4 journal vouchers Download PDF
Net Cash Flow · September 2024
−₹9,140

The business burned ₹9,140 of cash this period — bank + petty cash shrank by this amount.

Opening
₹298,344
Closing
₹289,204

Cash Reconciliation

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

Opening Balance
₹298,344
at period start
+
Net Cash Flow
−₹9,140
from this CFS
=
Expected Closing
₹289,204
per the equation
Actual: ₹289,204
Reconciles · ₹0 variance

Cash flow summary — where cash moved

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

Operating Activities
₹25,860
↑ ₹295,400 ↓ ₹269,540
Business generating cash
↑ Inflows
Trade Receivables × 3 +₹295,400
↓ Outflows
Operating Expense −₹108,000
GST Payable × 2 −₹68,940
Office & Admin × 4 −₹31,478
Travel & Field × 2 −₹21,945
Employee Cost −₹21,677
TDS Payable −₹17,500
Investing Activities
₹0
↑ ₹0 ↓ ₹0
Steady-state
No activity this period
Financing Activities
−₹35,000
↑ ₹0 ↓ ₹35,000
Returning to owners / paying debt
↓ Outflows
Partner's Capital −₹35,000

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