Consolidated Ledger > Consolidation Reports > Consolidated Statement of Cash Flows

The Consolidated Statement of Cash Flows provides information about the consolidated companies’ cash receipts and cash payments, broken down into the operating, investing, and financing activities during a period of time, and the consolidated cash balance at the end of the period. In essence the Consolidated Statement of Cash Flows concerns the flow of cash in and cash out of the consolidated companies’ businesses.

There are two ways to present the Consolidated Statement of Cash Flows:

•Direct method - requires you to present consolidated cash flow information that is directly associated with the items triggering cash flows.

•Indirect method – The report begins with the net income or loss reported on the Consolidated 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 consolidation company, the Consolidated Statement of Cash Flows is replaced with the IFRS Consolidated 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 consolidated companies.

•To aid in analyzing the movement of cash between the last period’s consolidated cash balance and the end of current period’s consolidated cash balance.

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

1.Access the Consolidated 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 be generated only in Detail type.

2.Click the List box button next to the Layout field and select one from 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.

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

4.Mark the applicable checkboxes in the Report Header area if you want to Include Time or Include Printed By information in the report header.

5.In the Report Configuration area, define the desired report filters. You may mark the Individual checkbox if you want to generate the report for a single record and enter the appropriate value in the adjacent field; otherwise, select in the Filters area the desired criteria in generating the report. The available fields in the Filters area may vary when you select different sorting options.

Note: The options available in the Period area are dependent upon the chosen Layout option.

6.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, specify 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, specify 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.

7.Choose between these two options:

oIndirect Method

Select this option for AccountMate to display in the report the consolidated net income and the adjustments for non-cash transactions to arrive at the consolidated net cash flow amount. It classifies activities into operating, investing, and financing activities. It shows the consolidated 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 consolidated companies’ outflows and inflows of cash 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.

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

9.Mark any of the following check boxes, 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 display the decimal values for each amount displayed in the report. This checkbox is disabled when an option other than “No Rounding” is chosen in the Rounding Level field.

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

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

Consolidated Statement of Cash Flows

Consolidated Statement of Cash Flows

See Also