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.

April 2025
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Method: Direct Method Indirect Method View: Client Consultant
3 payment + 5 receipt + 2 journal vouchers Download PDF
Net Cash Flow · April 2025
₹195,501

The business generated ₹195,501 of cash this period — bank + petty cash grew by this amount.

Opening
₹39,591
Closing
₹235,092

Cash Reconciliation

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

Opening Balance
₹39,591
at period start
+
Net Cash Flow
₹195,501
from this CFS
=
Expected Closing
₹235,092
per the equation
Actual: ₹235,092
Reconciles · ₹0 variance

Cash flow summary — where cash moved

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

Operating Activities
₹269,501
↑ ₹301,244 ↓ ₹31,743
Business generating cash
↑ Inflows
Trade Receivables × 4 +₹228,000
TDS Receivable +₹68,778
Interest on Income Tax Refund +₹4,466
↓ Outflows
GST Payable × 3 −₹22,164
Travel & Field −₹5,616
Office & Admin −₹3,575
Trade Payables −₹384
Other / Unmapped −₹4
Investing Activities
₹0
↑ ₹0 ↓ ₹0
Steady-state
No activity this period
Financing Activities
−₹74,000
↑ ₹0 ↓ ₹74,000
Returning to owners / paying debt
↓ Outflows
Partner's Capital −₹74,000

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