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.

May 2025
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vs: nothing prior period last year
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Comparing May 2025 vs q4-fy24-25
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Method: Direct Method Indirect Method View: Client Consultant
9 payment + 4 receipt + 3 journal vouchers Download PDF
Net Cash Flow · May 2025
−₹56,550

The business burned ₹56,550 of cash this period — bank + petty cash shrank by this amount.

Opening
₹235,092
Closing
₹178,542

Cash Reconciliation

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

Opening Balance
₹235,092
at period start
+
Net Cash Flow
−₹56,550
from this CFS
=
Expected Closing
₹178,542
per the equation
Actual: ₹178,542
Reconciles · ₹0 variance

Cash flow summary — where cash moved

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

Operating Activities
₹78,488
↑ ₹227,300 ↓ ₹148,812
Business generating cash
↑ Inflows
Trade Receivables × 4 +₹227,300
↓ Outflows
Trade Payables × 3 −₹76,230
GST Payable −₹30,600
Employee Cost −₹20,000
Travel & Field × 2 −₹14,962
TDS Payable −₹4,000
Office & Admin −₹3,020
Investing Activities
₹0
↑ ₹0 ↓ ₹0
Steady-state
No activity this period
Financing Activities
−₹135,038
↑ ₹0 ↓ ₹135,038
Returning to owners / paying debt
↓ Outflows
Partner's Capital −₹135,038

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