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.

December 2025
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Method: Direct Method Indirect Method View: Client Consultant
5 payment + 6 receipt + 1 journal voucher Download PDF
Net Cash Flow · December 2025
₹18,990

The business generated ₹18,990 of cash this period — bank + petty cash grew by this amount.

Opening
₹375,786
Closing
₹394,776

Cash Reconciliation

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

Opening Balance
₹375,786
at period start
+
Net Cash Flow
₹18,990
from this CFS
=
Expected Closing
₹394,776
per the equation
Actual: ₹394,776
Reconciles · ₹0 variance

Cash flow summary — where cash moved

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

Operating Activities
₹196,990
↑ ₹258,800 ↓ ₹61,810
Business generating cash
↑ Inflows
Trade Receivables × 6 +₹258,800
↓ Outflows
GST Payable × 3 −₹32,400
Employee Cost −₹20,000
Travel & Field −₹7,000
Office & Admin −₹2,410
Investing Activities
₹0
↑ ₹0 ↓ ₹0
Steady-state
No activity this period
Financing Activities
−₹178,000
↑ ₹0 ↓ ₹178,000
Returning to owners / paying debt
↓ Outflows
Partner's Capital −₹178,000

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