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.

FY2024-25
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Method: Direct Method Indirect Method View: Client Consultant
51 payment + 49 receipt + 56 journal vouchers Download PDF
Net Cash Flow · FY2024-25
−₹134,608

The business burned ₹134,608 of cash this period — bank + petty cash shrank by this amount.

Opening
₹174,199
Closing
₹39,591

Cash Reconciliation

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

Opening Balance
₹174,199
at period start
+
Net Cash Flow
−₹134,608
from this CFS
=
Expected Closing
₹39,591
per the equation
Actual: ₹39,591
Reconciles · ₹0 variance

Cash flow summary — where cash moved

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

Operating Activities
₹146,969
↑ ₹2,425,583 ↓ ₹2,278,613
Business generating cash
↑ Inflows
Trade Receivables × 20 +₹2,358,407
Less: CAPEX paid via vendors (reclassified to Investing) +₹54,924
Statutory & Tax +₹12,252
↓ Outflows
Operating Expense × 10 −₹703,481
Employee Cost × 2 −₹526,200
Office & Admin × 8 −₹345,419
GST Payable × 3 −₹329,473
Travel & Field × 2 −₹313,190
TDS Payable −₹46,750
Bad Debts −₹9,100
Professional Fees −₹5,000
Other / Unmapped −₹0
Investing Activities
−₹54,924
↑ ₹0 ↓ ₹54,924
Investing in growth
↓ Outflows
Purchase of Fixed Assets (paid via vendors, from TB Δ) −₹54,924
Financing Activities
−₹226,654
↑ ₹375,277 ↓ ₹601,931
Returning to owners / paying debt
↑ Inflows
Partner's Capital × 3 +₹375,277
↓ Outflows
Partner's Capital × 3 −₹543,905
Retained Earnings −₹57,277
Finance Cost −₹749

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