Cash Flow
Indirect-method cash flow statement: start from period profit, adjust for changes in balance-sheet accounts, grouped into operating, investing, and financing activities. Answers "there is profit, where did the cash go".
Questions It Answers
- Why is profit high while cash fell?
- How much cash was absorbed by receivables and inventory this period?
- How much cash went to fixed assets and loan repayments?
Filters
| Filter | What it does |
|---|---|
| Date | Period range. Opening cash is computed before the start date; changes are computed inside the range. |
| Division | Pre-filled from the user role's default division. A role locked to one division cannot change it. |
How To Read It
Each line is the change in balance of accounts of a given type over the period (closing - opening), not direct cash movements.
| Column | Meaning |
|---|---|
| CASH FLOW FROM OPERATING ACTIVITIES | Current-year profit (loss) (all revenue and expense accounts), then changes in: accumulated depreciation, accounts receivable, inventory, trade payables, tax liability, prepaid expenses & taxes, customer deposits, accrued liabilities, income tax expense. |
| CASH FLOW FROM INVESTING ACTIVITIES | Changes in fixed assets and long-term debt (bank and non-bank). |
| CASH FLOW FROM FINANCING ACTIVITIES | Changes in non-trade receivables, short-term investments, short-term bank and non-bank loans, other liabilities, share capital, and dividend payments. |
| NET INCREASE (DECREASE) IN CASH | Sum of the three activities. |
| OPENING CASH, CLOSING CASH | Balance of Cash & Bank accounts before the start date, and opening + net increase. |
Why The Numbers May Differ
- Only approved journals count. Journals still awaiting approval (when journal approval is on) change no figure here.
- Grouping follows the account type in the master, not the account name. Long-term debt lands in investing and non-trade receivables in financing - that is how this report maps them; if it does not match your accounting policy, change the account type.
- Accounts of types not listed (e.g. untyped accounts) fall into no line, so the computed Closing Cash can differ from cash on the Balance Sheet. That gap points to accounts whose type is not set.
- Zero lines are not shown.
Menu Location
- Finance / Reports & Analysis / Cash Flow
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