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.

Q1 FY2025-26 (Apr-Jun 2025)
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vs: nothing prior period last year
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Comparing Q1 FY2025-26 (Apr-Jun 2025) vs fy25-26
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Method: Direct Method Indirect Method View: Client Consultant
16 payment + 11 receipt + 7 journal vouchers Download PDF
Net Cash Flow · Q1 FY2025-26 (Apr-Jun 2025)
₹166,309

The business generated ₹166,309 of cash this period — bank + petty cash grew by this amount.

Opening
₹39,591
Closing
₹205,900

Cash Reconciliation

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

Opening Balance
₹39,591
at period start
+
Net Cash Flow
₹166,309
from this CFS
=
Expected Closing
₹205,900
per the equation
Actual: ₹205,900
Reconciles · ₹0 variance

Cash flow summary — where cash moved

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

Operating Activities
₹419,347
↑ ₹641,544 ↓ ₹222,197
Business generating cash
↑ Inflows
Trade Receivables × 7 +₹568,300
TDS Receivable +₹68,778
Interest on Income Tax Refund +₹4,466
↓ Outflows
Trade Payables × 4 −₹77,108
GST Payable × 3 −₹64,826
Employee Cost −₹40,000
Travel & Field × 2 −₹26,084
Office & Admin × 2 −₹10,175
TDS Payable −₹4,000
Other / Unmapped −₹4
Investing Activities
₹0
↑ ₹0 ↓ ₹0
Steady-state
No activity this period
Financing Activities
−₹253,038
↑ ₹0 ↓ ₹253,038
Returning to owners / paying debt
↓ Outflows
Partner's Capital −₹253,038

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