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.

January 2026
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vs: nothing prior period last year
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Comparing January 2026 vs fy24-25
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Method: Direct Method Indirect Method View: Client Consultant
6 payment + 6 receipt + 3 journal vouchers Download PDF
Net Cash Flow · January 2026
₹72,668

The business generated ₹72,668 of cash this period — bank + petty cash grew by this amount.

Opening
₹394,776
Closing
₹467,444

Cash Reconciliation

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

Opening Balance
₹394,776
at period start
+
Net Cash Flow
₹72,668
from this CFS
=
Expected Closing
₹467,444
per the equation
Actual: ₹467,444
Reconciles · ₹0 variance

Cash flow summary — where cash moved

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

Operating Activities
₹164,168
↑ ₹270,900 ↓ ₹106,732
Business generating cash
↑ Inflows
Trade Receivables × 6 +₹270,900
↓ Outflows
Trade Payables −₹41,300
GST Payable × 2 −₹34,852
Employee Cost −₹20,000
Travel & Field −₹8,500
Office & Admin −₹2,080
Investing Activities
₹0
↑ ₹0 ↓ ₹0
Steady-state
No activity this period
Financing Activities
−₹91,500
↑ ₹0 ↓ ₹91,500
Returning to owners / paying debt
↓ Outflows
Partner's Capital −₹91,500

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