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.

February 2026
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Method: Direct Method Indirect Method View: Client Consultant
8 payment + 6 receipt + 2 journal vouchers Download PDF
Net Cash Flow · February 2026
−₹53,720

The business burned ₹53,720 of cash this period — bank + petty cash shrank by this amount.

Opening
₹467,444
Closing
₹413,724

Cash Reconciliation

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

Opening Balance
₹467,444
at period start
+
Net Cash Flow
−₹53,720
from this CFS
=
Expected Closing
₹413,724
per the equation
Actual: ₹413,724
Reconciles · ₹0 variance

Cash flow summary — where cash moved

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

Operating Activities
₹309,280
↑ ₹414,954 ↓ ₹105,674
Business generating cash
↑ Inflows
Trade Receivables × 6 +₹243,300
TDS Receivable (refund) +₹163,750
Income Tax refund received +₹7,904
↓ Outflows
GST Payable × 2 −₹36,450
Employee Cost −₹32,000
Income Tax paid (via refund adjustment) −₹20,013
Office & Admin × 2 −₹10,210
Travel & Field −₹7,000
Other / Unmapped −₹1
Investing Activities
₹0
↑ ₹0 ↓ ₹0
Steady-state
No activity this period
Financing Activities
−₹363,000
↑ ₹0 ↓ ₹363,000
Returning to owners / paying debt
↓ Outflows
Partner's Capital −₹363,000

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