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.

June 2025
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Method: Direct Method Indirect Method View: Client Consultant
4 payment + 2 receipt + 2 journal vouchers Download PDF
Net Cash Flow · June 2025
₹27,358

The business generated ₹27,358 of cash this period — bank + petty cash grew by this amount.

Opening
₹178,542
Closing
₹205,900

Cash Reconciliation

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

Opening Balance
₹178,542
at period start
+
Net Cash Flow
₹27,358
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
₹71,358
↑ ₹113,000 ↓ ₹41,642
Business generating cash
↑ Inflows
Trade Receivables × 2 +₹113,000
↓ Outflows
Employee Cost −₹20,000
GST Payable × 3 −₹12,062
Travel & Field −₹5,614
Office & Admin −₹3,580
Trade Payables −₹386
Investing Activities
₹0
↑ ₹0 ↓ ₹0
Steady-state
No activity this period
Financing Activities
−₹44,000
↑ ₹0 ↓ ₹44,000
Returning to owners / paying debt
↓ Outflows
Partner's Capital −₹44,000

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