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.

August 2025
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Method: Direct Method Indirect Method View: Client Consultant
5 payment + 2 receipt + 1 journal voucher Download PDF
Net Cash Flow · August 2025
₹101,620

The business generated ₹101,620 of cash this period — bank + petty cash grew by this amount.

Opening
₹213,646
Closing
₹315,266

Cash Reconciliation

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

Opening Balance
₹213,646
at period start
+
Net Cash Flow
₹101,620
from this CFS
=
Expected Closing
₹315,266
per the equation
Actual: ₹315,266
Reconciles · ₹0 variance

Cash flow summary — where cash moved

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

Operating Activities
₹164,820
↑ ₹266,600 ↓ ₹101,780
Business generating cash
↑ Inflows
Trade Receivables × 2 +₹266,600
↓ Outflows
GST Payable × 3 −₹72,000
Employee Cost −₹20,000
Travel & Field −₹6,800
Office & Admin −₹2,980
Investing Activities
₹0
↑ ₹0 ↓ ₹0
Steady-state
No activity this period
Financing Activities
−₹63,200
↑ ₹0 ↓ ₹63,200
Returning to owners / paying debt
↓ Outflows
Partner's Capital −₹63,200

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