Cash Flow Statement (Direct Method)
Built from voucher-level data (Payments / Receipts / Journal Registers). Every cash movement is traced to a Tally voucher.
January 2026
Consultant view — includes per-ledger inflows/outflows, voucher counts, skipped journals, per-ledger variance, and cross-checks.
Register parse summary 6 pay · 6 rec · 3 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 generated ₹72,668 of cash this period — bank + petty cash grew 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 × 6 +₹270,900.00
GST Payable × 2 −₹34,852.00
Investing Activities
Fixed assets, investments — CAPEX belongs here, not Financing
No activity classified to this section.
Financing Activities
Partner capital / drawings, loans, interest on borrowings
How this CF was built — voucher trace 27 vouchers processed
(trace — so you can trust the numbers)
Voucher counts processed
| Auto-classified | 12 |
| Payments | 6 |
| Receipts | 6 |
| Journals | 3 |
Cash movement by source
| Payments (net out) | 198,232.00 |
| Receipts (net in) | 270,900.00 |
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 3 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 |
|---|---|---|---|---|
| 18 | 2026-01-08 | Business Meeting Expenses + Partner Reimbursement (Rahul) | 8,500.00 | Partner Reimbursement accrual — economic cash flow will be attributed via the subsequent PR payment voucher, classified to this journal's Dr-side ledger |
| 19 | 2026-01-31 | Bad Debts + UTF TECHNOLOGIES INDIA PRIVATE LIMITED | 74,401.00 | pure accounting adjustment — no bank or capital movement |
| 20 | 2026-01-31 | HOLIDIFY TRAVELS PRIVATE LIMITED + Bad Debts | 200.00 | pure accounting adjustment — no bank or capital movement |
Non-cash ledgers skipped 3 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 - 25-26 | Receipts | 10,000.00 |
| TDS Receivable - 25-26 | Receipts | 3,750.00 |
| TDS Receivable - 25-26 | Receipts | 1,500.00 |
Cash Flow Summary
The 3-section roll-up that feeds the Net Cash Flow identity
| Net cash from Operating Activities | ₹164,168.00 |
| Net cash from Investing Activities | ₹0.00 |
| Net cash from Financing Activities | −₹91,500.00 |
| Net Increase / (Decrease) in Cash | ₹72,668.00 |