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Statement of Cash Flow report

The Statement of Cash Flow report shows:

  • how your cash position has changed over a period of time

  • the amount of cash earned from profit

  • where you received additional cash, and

  • where your cash was spent.

Once your accounts are classified (as Operating, Investing or Financing), they are displayed in that section of the report.

In accounting terms, the Statement of Cash Flow report uses the 'indirect' or 'add-back' method to calculate the cash flows.

Not sure which classification to use? Check with your accounting advisor or ask an expert on the community forum

Example Statement of Cash Flow report

Statement of cash flow report example

A

This figure is the Net Profit/(Loss) amount from the Profit and Loss (Accrual)report.

B

This section details changes in Asset and Liability accounts that are classified as Operating.

C

This section details changes in Asset and Liability accounts that are classified as Investing.

D

This section details changes in Asset, Liability and Equity accounts that are classified as Financing.

E

This section details changes in Asset accounts that are classified as Bank.

Positive and negative amounts

An increase in an Asset account will show as a negative amount, while a decrease in an Asset account will show as a positive amount.

An increase in a Liability or Equity account will show as a positive amount, while a decrease in a Liability or Equity account will show as a negative amount.

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