Cash Flow Statement (Direct Method)
Built from voucher-level data (Payments / Receipts / Journal Registers). Every cash movement is traced to a Tally voucher.
FY2024-25
Consultant view — includes per-ledger inflows/outflows, voucher counts, skipped journals, per-ledger variance, and cross-checks.
Register parse summary 51 pay · 49 rec · 56 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 ₹134,608 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 × 20 +₹2,358,407.06
Operating Expense × 10 −₹703,481.43
Employee Cost × 2 −₹526,200.00
Office & Admin × 8 −₹345,418.88
GST Payable × 3 −₹329,473.00
Travel & Field × 2 −₹313,190.00
Investing Activities
Fixed assets, investments — CAPEX belongs here, not Financing
Financing Activities
Partner capital / drawings, loans, interest on borrowings
Partner's Capital × 3 +₹375,277.34
Partner's Capital × 3 −₹543,904.53
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 | 50,804.45 | 50,804.45 |
How this CF was built — voucher trace 192 vouchers processed
(trace — so you can trust the numbers)
Voucher counts processed
| Auto-classified | 36 |
| Payments | 51 |
| Receipts | 49 |
| Journals | 56 |
Cash movement by source
| Payments (net out) | 2,286,189.00 |
| Receipts (net in) | 2,355,307.00 |
| Journal (bank leg) (net out) | 203,725.84 |
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 51 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 |
|---|---|---|---|---|
| 1 | 2024-04-04 | 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 |
| 40 | 2024-04-30 | Office Expenses + Partner Reimbursement (Prateek) | 40,000.00 | Partner Reimbursement accrual — economic cash flow will be attributed via the subsequent PR payment voucher, classified to this journal's Dr-side ledger |
| 43 | 2024-04-30 | Office Expenses + Travelling Expense + Telephone Expenses + Staff Welfare Expenses + Partner Reimbursement (Rahul) | 34,050.00 | Partner Reimbursement accrual — economic cash flow will be attributed via the subsequent PR payment voucher, classified to this journal's Dr-side ledger |
| 2 | 2024-05-02 | Business Meeting Expenses + Partner Reimbursement (Rahul) | 7,500.00 | Partner Reimbursement accrual — economic cash flow will be attributed via the subsequent PR payment voucher, classified to this journal's Dr-side ledger |
| 3 | 2024-05-02 | Website and Email (Subscription) + Partner Reimbursement (Prateek) | 1,685.04 | Partner Reimbursement accrual — economic cash flow will be attributed via the subsequent PR payment voucher, classified to this journal's Dr-side ledger |
| 27 | 2024-05-06 | PTEC for Partners + Partner Reimbursement (Rahul) | 2,500.00 | Partner Reimbursement accrual — economic cash flow will be attributed via the subsequent PR payment voucher, classified to this journal's Dr-side ledger |
| 41 | 2024-05-31 | Office Expenses + Travelling Expense + Telephone Expenses + Partner Reimbursement (Prateek) | 50,000.00 | Partner Reimbursement accrual — economic cash flow will be attributed via the subsequent PR payment voucher, classified to this journal's Dr-side ledger |
| 44 | 2024-05-31 | Office Expenses + Travelling Expense + Telephone Expenses + Staff Welfare Expenses + Partner Reimbursement (Rahul) | 36,200.00 | Partner Reimbursement accrual — economic cash flow will be attributed via the subsequent PR payment voucher, classified to this journal's Dr-side ledger |
| 4 | 2024-06-06 | 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 |
| 42 | 2024-06-15 | Office Expenses + Travelling Expense + Staff Welfare Expenses + Partner Reimbursement (Prateek) | 30,000.00 | Partner Reimbursement accrual — economic cash flow will be attributed via the subsequent PR payment voucher, classified to this journal's Dr-side ledger |
| 28 | 2024-06-15 | Prateek Agrawal + Partner Reimbursement (Prateek) | 2,825.96 | Partner Reimbursement accrual — economic cash flow will be attributed via the subsequent PR payment voucher, classified to this journal's Dr-side ledger |
| 45 | 2024-06-30 | Office Expenses + Travelling Expense + Telephone Expenses + Staff Welfare Expenses + Partner Reimbursement (Rahul) | 36,250.00 | Partner Reimbursement accrual — economic cash flow will be attributed via the subsequent PR payment voucher, classified to this journal's Dr-side ledger |
| 6 | 2024-07-04 | 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 |
| 14 | 2024-07-15 | Indian Instute of Corporate Affairs + Partner Reimbursement (Rahul) | 5,900.00 | Partner Reimbursement accrual — economic cash flow will be attributed via the subsequent PR payment voucher, classified to this journal's Dr-side ledger |
| 5 | 2024-07-29 | S S M G & ASSOCIATES LLP + TDS Receivable 24-25 | 5,000.00 | pure accounting adjustment — no bank or capital movement |
| 46 | 2024-07-31 | Office Expenses + Travelling Expense + Telephone Expenses + Staff Welfare Expenses + Partner Reimbursement (Rahul) | 33,000.00 | Partner Reimbursement accrual — economic cash flow will be attributed via the subsequent PR payment voucher, classified to this journal's Dr-side ledger |
| 7 | 2024-08-01 | Business Meeting Expenses + Partner Reimbursement (Rahul) | 7,500.00 | Partner Reimbursement accrual — economic cash flow will be attributed via the subsequent PR payment voucher, classified to this journal's Dr-side ledger |
| 8 | 2024-08-21 | PTEC for Partners + Partner Reimbursement (Rahul) | 2,500.00 | Partner Reimbursement accrual — economic cash flow will be attributed via the subsequent PR payment voucher, classified to this journal's Dr-side ledger |
| 9 | 2024-08-26 | Data Entry Charges + Partner Reimbursement (Rahul) | 8,000.00 | Partner Reimbursement accrual — economic cash flow will be attributed via the subsequent PR payment voucher, classified to this journal's Dr-side ledger |
| 47 | 2024-08-31 | Office Expenses + Travelling Expense + Telephone Expenses + Staff Welfare Expenses + Partner Reimbursement (Rahul) | 36,200.00 | Partner Reimbursement accrual — economic cash flow will be attributed via the subsequent PR payment voucher, classified to this journal's Dr-side ledger |
| 10 | 2024-09-05 | 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 |
| 11 | 2024-09-30 | Digital Signature Charges + Partner Reimbursement (Rahul) | 2,478.00 | Partner Reimbursement accrual — economic cash flow will be attributed via the subsequent PR payment voucher, classified to this journal's Dr-side ledger |
| 48 | 2024-09-30 | Office Expenses + Travelling Expense + Telephone Expenses + Staff Welfare Expenses + Partner Reimbursement (Rahul) | 35,600.00 | Partner Reimbursement accrual — economic cash flow will be attributed via the subsequent PR payment voucher, classified to this journal's Dr-side ledger |
| 49 | 2024-09-30 | Office Expenses + Travelling Expense + Telephone Expenses + Staff Welfare Expenses + Partner Reimbursement (Rahul) | 45,360.00 | Partner Reimbursement accrual — economic cash flow will be attributed via the subsequent PR payment voucher, classified to this journal's Dr-side ledger |
| 33 | 2024-10-02 | Income Tax Expense + Provision for Income Tax | 9,229.00 | writedown / provision — non-cash journal entry |
| … and 26 more | ||||
Non-cash ledgers skipped 42 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 | 19,500.00 |
| TDS Receivable 24-25 | Receipts | 17,500.00 |
| TDS Receivable 24-25 | Receipts | 13,000.00 |
| TDS Payable | Payments | 10,000.00 |
| TDS Payable | Payments | 8,750.00 |
| TDS Receivable 24-25 | Receipts | 8,500.00 |
| TDS Receivable 24-25 | Receipts | 8,000.00 |
| TDS Payable | Payments | 7,000.00 |
| TDS Payable | Payments | 7,000.00 |
| TDS Payable | Payments | 6,500.00 |
| TDS Receivable 24-25 | Receipts | 6,000.00 |
| TDS Receivable 24-25 | Receipts | 6,000.00 |
| TDS Receivable 24-25 | Receipts | 5,000.00 |
| TDS Receivable 24-25 | Receipts | 5,000.00 |
| TDS Receivable 24-25 | Receipts | 5,000.00 |
| … and 27 more | ||
Cash Flow Summary
The 3-section roll-up that feeds the Net Cash Flow identity
| Net cash from Operating Activities | ₹146,969.42 |
| Net cash from Investing Activities | −₹54,923.73 |
| Net cash from Financing Activities | −₹226,653.53 |
| Net Increase / (Decrease) in Cash | −₹134,607.84 |