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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.

November 2025
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Method: Direct Method Indirect Method View: Client Consultant
5 payment + 4 receipt + 1 journal voucher Download PDF
Net Cash Flow · November 2025
−₹16,500

The business burned ₹16,500 of cash this period — bank + petty cash shrank by this amount.

Opening
₹392,286
Closing
₹375,786

Cash Reconciliation

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

Opening Balance
₹392,286
at period start
+
Net Cash Flow
−₹16,500
from this CFS
=
Expected Closing
₹375,786
per the equation
Actual: ₹375,786
Reconciles · ₹0 variance

Cash flow summary — where cash moved

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

Operating Activities
₹136,500
↑ ₹223,090 ↓ ₹86,590
Business generating cash
↑ Inflows
Trade Receivables × 4 +₹223,090
↓ Outflows
GST Payable × 3 −₹47,790
Employee Cost −₹20,000
Trade Payables −₹11,800
Travel & Field −₹7,000
Investing Activities
₹0
↑ ₹0 ↓ ₹0
Steady-state
No activity this period
Financing Activities
−₹153,000
↑ ₹0 ↓ ₹153,000
Returning to owners / paying debt
↓ Outflows
Partner's Capital −₹153,000

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