Cash Flow Statement (Direct Method)
Built from voucher-level data (Payments / Receipts / Journal Registers). Every cash movement is traced to a Tally voucher.
February 2025
Consultant view — includes per-ledger inflows/outflows, voucher counts, skipped journals, per-ledger variance, and cross-checks.
Register parse summary 3 pay · 4 rec · 4 jrn
If any count is zero or a total looks low, that file wasn't uploaded or wasn't parsed. Re-upload & recompute.
The business burned ₹41,210 of cash this period — bank + petty cash shrank by this amount.
Cash Reconciliation
Opening + Net CF = Closing · the identity that proves every ₹ is accounted for
Operating Activities
Income, expenses, receivables, payables, taxes — click a category with × count to see per-ledger detail
Trade Receivables × 3 +₹92,300.00
Operating Expense × 2 −₹65,083.40
GST Payable × 3 −₹29,700.00
Travel & Field × 2 −₹2,561.74
Office & Admin × 2 −₹1,433.14
Investing Activities
Fixed assets, investments — CAPEX belongs here, not Financing
Financing Activities
Partner capital / drawings, loans, interest on borrowings
Fixed Assets & Investments — Balance Sheet check Δ FA ₹54,924 · Δ Inv ₹0
(inferred CAPEX from TB Δ — shows CAPEX bought on vendor credit)
Direct CF classifies vendor payments as Operating (AS-3 convention).
When a fixed asset is bought on credit — Dr Computer 78,000 /
Cr Vishal Peripherals 78,000 — no cash moves in that entry; the
cash later leaves via a vendor payment which falls into Operating,
not Investing. This panel surfaces the CAPEX magnitude from your
TB (Closing − Opening on Non-Current Assets) so it's visible.
For a "pure" Investing CAPEX line in Direct CF, either (a) tag the
relevant vendor ledgers with cf_bucket = Investing in
Mapping Review, or (b) use the Indirect Method (see toggle above).
| Δ Fixed Assets (net of depreciation) | 54,923.73 |
| Δ Investments | 0.00 |
| Total CAPEX-like BS movement this period | 54,923.73 |
| Non-current asset ledger | Opening | Closing | Δ (= CAPEX) |
|---|---|---|---|
| Mobile Phone
Fixed Assets |
0.00 | 54,923.73 | 54,923.73 |
How this CF was built — voucher trace 19 vouchers processed
(trace — so you can trust the numbers)
Voucher counts processed
| Auto-classified | 8 |
| Payments | 3 |
| Receipts | 4 |
| Journals | 4 |
Cash movement by source
| Payments (net out) | 139,510.00 |
| Receipts (net in) | 98,300.00 |
Algorithm: For each payment voucher, cash out = |bank leg|, allocated across non-bank Dr lines proportionally. For receipts, cash in = |bank leg| across non-bank Cr lines. Non-bank Cr in payments (TDS Payable accrual, discount received) and non-bank Dr in receipts (TDS Receivable, discount given) are non-cash offsets and ignored — they don't represent cash movement. Journals are processed line-by-line by each ledger's own nature — so a journal like Dr Laptop / Cr Partner Capital lands as Investing outflow + Financing inflow (reimbursement for partner's capex), and Dr Office Rent / Cr Partner Capital lands as Operating outflow + Financing inflow (opex reimbursement).
Journal vouchers skipped 4 skipped
(no bank/cash leg and no capital leg — pure accounting adjustments)
A journal voucher only contributes to Direct Cash Flow if it has a bank/cash leg (real cash moved) OR a capital/drawings leg (partner paid personally for firm expense — cash moved out of partner's pocket, represented via capital). Everything else is a book entry with no cash event — e.g. bad-debt writeoffs, contra adjustments between debtor & vendor, credit purchases, accruals, GST setoffs, forex revaluation.
| Voucher # | Date | Ledgers involved | Amount | Why skipped |
|---|---|---|---|---|
| 21 | 2025-02-06 | Business Meeting Expenses + Partner Reimbursement (Rahul) | 6,000.00 | Partner Reimbursement accrual — economic cash flow will be attributed via the subsequent PR payment voucher, classified to this journal's Dr-side ledger |
| 23 | 2025-02-17 | Partner Reimbursement (Rahul) + BNI India Enterprises Private Limited | 414.19 | Partner Reimbursement accrual — economic cash flow will be attributed via the subsequent PR payment voucher, classified to this journal's Dr-side ledger |
| 25 | 2025-02-21 | BNI India Enterprises Private Limited + Partner Reimbursement (Rahul) | 1,875.02 | Partner Reimbursement accrual — economic cash flow will be attributed via the subsequent PR payment voucher, classified to this journal's Dr-side ledger |
| 54 | 2025-02-28 | Office Expenses + Travelling Expense + Telephone Expenses + Staff Welfare Expenses + Partner Reimbursement (Rahul) | 41,950.00 | Partner Reimbursement accrual — economic cash flow will be attributed via the subsequent PR payment voucher, classified to this journal's Dr-side ledger |
Non-cash ledgers skipped 2 entries
(book entries — never cash flow)
TDS Receivable, Depreciation, Provisions, Bad Debts, Write-offs — accounting reclassifications, not cash events. Excluded from Direct CF; surfaced as add-backs in the Indirect method.
| Ledger | Source | Amount |
|---|---|---|
| TDS Receivable 24-25 | Receipts | 5,000.00 |
| TDS Receivable 24-25 | Receipts | 2,500.00 |
Cash Flow Summary
The 3-section roll-up that feeds the Net Cash Flow identity
| Net cash from Operating Activities | ₹46,713.73 |
| Net cash from Investing Activities | −₹54,923.73 |
| Net cash from Financing Activities | −₹33,000.00 |
| Net Increase / (Decrease) in Cash | −₹41,210.00 |