Cash movement from operating, investing, and financing activities.
What it shows. Three activity sections plus opening cash, net change in cash, and closing cash balance.
When to use it. Use to explain how cash changed even when profit differs from cash movement (working capital, assets, loans).
How amounts are calculated. Starts from period journal activity classified by account groups. Operating section adjusts net income for working capital accounts. Opening cash comes from the balance sheet on the day before the period start.
Balance sheet reconciliation. If the computed Closing Cash Balance does not match the cash and bank account balances on the balance sheet for the same date, a reconciliation block appears below the totals showing the Closing Cash Balance Difference and the Closing Cash As per balance sheet, with a prompt to contact support. When the two agree, this block is hidden.
Direct or indirect method?
Follow company report configuration — movements from cash accounts and categorized flows.
Why differs from bank statement?
Timing, unpresented cheques, and PDC — use Bank Reconciliation.
Which accounts are cash equivalents?
Cash and bank leaf accounts from Cash/Bank Accounts.
Are PV/RV included?
Cash effect of vouchers flows through cash account journals.
Period vs point in time?
Cash flow is period movement; trial balance is point-in-time balance.
Why does a Closing Cash Balance Difference appear?
The statement's closing cash did not match the cash and bank account balances on the Balance Sheet for the same date. The report shows the difference and the balance-sheet figure so you can investigate. This usually points to unposted entries, a date-range mismatch, or a misclassified cash/bank account — contact support if it persists.