Statement Of Cash Flows

Report Module Guide: Statement of Cash Flows (Direct/Indirect Method)

Module Location

Finance > Reports > Statement of Cash Flows

Module Objective

The Statement of Cash Flows report module is used to generate the company's official Statement of Cash Flows. This module provides the important option to generate the report using either the Direct Method or the Indirect Method, in accordance with applicable accounting standards.

1. Report Parameters (Filter)

The main page of this module is a form containing various parameters to generate a specific report.

Here is an explanation for each key parameter:

• Document Type:

  • Filter transactions by their type, whether Internal or External.

• Master Type:

  • This is the most important parameter in this report. You can choose the presentation method for the Statement of Cash Flows:

  • Direct: This method details the sources of gross cash receipts (e.g., from customers) and the uses of cash (e.g., payments to suppliers).

  • In Direct (Indirect): This method starts with Net Income, which is then adjusted for non-cash items (like depreciation) and changes in working capital.

• Period:

  • Specify the From and To date range to define the report's period (e.g., October 1, 2025, to October 7, 2025).

2. Steps to Generate the Report

Step 1: Set Report Parameters

Define the parameters you need, especially selecting the Master Type (Direct/Indirect) and specifying the report Period.

Step 2: Generate the Report

After all parameters are set, click one of the three buttons at the bottom:

• [Display Report]: To preview the Statement of Cash Flows directly on your screen.

• [Export to MS Excel]: To download the report data in an Excel file format.

• [Export to PDF]: To download the report in a PDF format that is ready to be distributed.

Tips & Important Notes

• The choice between the Direct and Indirect Method is an accounting policy decision. Ensure you select the method that aligns with the standards your company uses.

• Just like other cash flow reports, its accuracy is highly dependent on the configuration in the Cash Flow Setup module.

• The ability to export to PDF makes this report very useful for formal reporting to management, investors, or other external parties.