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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.

Q2 FY2025-26 (Jul-Sep 2025)
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Method: Direct Method Indirect Method View: Client Consultant
15 payment + 12 receipt + 4 journal vouchers Download PDF
Net Cash Flow · Q2 FY2025-26 (Jul-Sep 2025)
₹204,906

The business generated ₹204,906 of cash this period — bank + petty cash grew by this amount.

Opening
₹205,900
Closing
₹410,806

Cash Reconciliation

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

Opening Balance
₹205,900
at period start
+
Net Cash Flow
₹204,906
from this CFS
=
Expected Closing
₹410,806
per the equation
Actual: ₹410,806
Reconciles · ₹0 variance

Cash flow summary — where cash moved

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

Operating Activities
₹430,802
↑ ₹655,323 ↓ ₹224,521
Business generating cash
↑ Inflows
Trade Receivables × 11 +₹654,300
Less: CAPEX paid via vendors (reclassified to Investing) +₹1,023
↓ Outflows
GST Payable × 3 −₹128,034
Employee Cost −₹60,000
Travel & Field −₹21,631
GST Input Tax on CAPEX −₹8,496
Office & Admin −₹6,360
Investing Activities
−₹48,225
↑ ₹0 ↓ ₹48,225
Investing in growth
↓ Outflows
CAPEX (fixed asset cost) −₹47,201
Purchase of Fixed Assets (paid via vendors, from TB Δ) −₹1,023
Financing Activities
−₹177,671
↑ ₹0 ↓ ₹177,671
Returning to owners / paying debt
↓ Outflows
Partner's Capital −₹177,671

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