General Ledger > Financial and Ledger Reports

The Statement of Cash Flows provides information about the cash receipts and cash payments of a company, broken down into its operating, investing and financing activities during a period of time, and the cash balance at the end of a particular period. Essentially, the Statement of Cash Flow is concerned with the business' flow of cash in and cash out.

There are two ways in which to present the statement of cash flows, which are the direct method and indirect method. The direct method requires you to present cash flow information that is directly associated with the items triggering cash flows. Under the indirect approach, the statement begins with the net income or loss reported on the company's income statement, and then makes a series of adjustments to this figure to arrive at the amount of net cash provided by operating activities.

Note: If the IFRS feature is activated for the company, the Statement of Cash Flows is replaced with the IFRS Statement of Cash Flows that is accessible from the IFRS Reports menu.

This report has the following uses:

•To aid in preparing cash flow projections in each of the operating, investing and financing activities of the company.

•To aid in analyzing the movement of cash between cash balance of the last period to the cash balance at the end of the current period.

To print the Statement of Cash Flows, follow these steps:

1.Access the Cash Flows function from the Financial Statements group in the Reports main menu.

Note: In this report, you cannot select the Configuration and Sort By options. The report can only be generated in Detail Type.

2.Click the List box button next to the Layout field and select one of the following options:

oPeriod

Select this option to generate the report showing a certain period from any historical, prior, or current year; or showing a range of periods from the same fiscal year.

o2-yr Period

Select this option to generate the report showing the year-to-date balances for a specified period and the same period in the prior fiscal year.

o3-yr Period

Select this option to generate the report showing the year-to-date balances for the specified period, the same period in the prior year, and the same period in the historical year immediately preceding the prior year.

4.Accept the default option selected in the Type area.

5.Mark the applicable checkbox in the Report Header area if you want to Include Time or Include Printed By in the report header.

6.In the Report Configuration area, define the desired report filters. The options available for the Period criteria are dependent on the chosen Layout option.

7.In the first Period Range field, click the List box button and select the year for which you want to generate the report.

If you selected the Period layout option, indicate the period or range of periods for which you want to generate the report.

If you selected the 2-yr Period or 3-yr Period layout option, indicate the period that will be compared with the same period in the prior year(s) in the report. You can select to generate the report for the Default Period or for a Specific Period.

8.Choose between these two options:

oIndirect Method

Select this option for AccountMate to display in the report the net income and the adjustments for non-cash transactions to arrive at the net cash flow amount. It classifies activities into operating, investing and financing activities, shows the net cash provided by or used for each classification and its net effect on cash and cash equivalents during a specific period or range of periods.

oDirect Method

Select this option for AccountMate to display in the report, the outflows and inflows of cash in your company grouped according to the nature of the activity. It displays the total cash received less the cash disbursed for each type of major activity to arrive at the net increase or decrease of cash or cash equivalents during a specific period.

9.Click the List box button in the Rounding Level field, and select whether you want to present the amounts in the report down to the decimal or rounded off in hundreds, in thousands, in ten thousands, in hundred thousands, or in millions.

10.Mark any of the following checkboxes, whichever is applicable:

oInclude Cash Flow Categories with Zero Amounts

Mark this checkbox if you want the report to include the cash flow categories with zero balances.

oShow Decimals

Mark this checkbox if you want the report to show the amount decimals.

11.Click the Preview or Print button to preview or print the report. Click the Configure tab to return to the report configuration page.

The Statement of Cash Flows function also provides you with flexibility to perform the following:

•Include notes in the printed report

•Export the report to various supported file formats

•Send the report as attachment to an email

Statement of Cash Flows

Statement of Cash Flows

See Also