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.

July 2025
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Method: Direct Method Indirect Method View: Client Consultant
6 payment + 4 receipt + 2 journal vouchers Download PDF
Net Cash Flow · July 2025
₹7,746

The business generated ₹7,746 of cash this period — bank + petty cash grew by this amount.

Opening
₹205,900
Closing
₹213,646

Cash Reconciliation

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

Opening Balance
₹205,900
at period start
+
Net Cash Flow
₹7,746
from this CFS
=
Expected Closing
₹213,646
per the equation
Actual: ₹213,646
Reconciles · ₹0 variance

Cash flow summary — where cash moved

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

Operating Activities
₹75,349
↑ ₹137,600 ↓ ₹62,251
Business generating cash
↑ Inflows
Trade Receivables × 4 +₹137,600
↓ Outflows
GST Payable × 3 −₹21,474
Employee Cost −₹20,000
GST Input Tax on CAPEX −₹8,790
Travel & Field −₹8,607
Office & Admin −₹3,380
Investing Activities
−₹48,832
↑ ₹0 ↓ ₹48,832
Investing in growth
↓ Outflows
CAPEX (fixed asset cost) −₹48,832
Financing Activities
−₹18,771
↑ ₹0 ↓ ₹18,771
Returning to owners / paying debt
↓ Outflows
Partner's Capital −₹18,771

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