# 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.