Cash Flow Statement Columns

The content of the Cash Flow Statement report is based on the settings in the Cash Flow Statement Setup form (Configuration > Accounting > Cash Flow Statement). Those settings control which sections are included and what the section headings are.

The header at the top left of the report lists the following:

  • Date the report was generated

  • Organizations included

  • Bank names included

Columns

Column Description
Operating Cash Flow

The Operating Cash Flow section lists increases or decreases in cash amounts that are related directly to core business operations. The contents of this section depend upon your settings on the Cash Flow Statement Setup form in Configuration.

For example, the report could display the following:

  • Net Income

  • Change in Accounts Receivable — The Change in Accounts Receivable row represents an inflow of cash. This amount includes cash receipt postings to cash (Bank Code accounts) based on AR account mappings in Invoice Mapping Setup.

  • Change in Accounts Payable — The Change in Accounts Payable row represents an outflow of cash. This amount includes payments posted to mapped liability accounts.

  • Depreciation and amortization

  • Deferred income taxes

Investing Cash Flow The Investing Cash Flow section lists all increases or decreases in investment amounts for the time period. For example, you might see amounts for capital expenditures, investment proceeds, or purchases.
Financing Cash Flow The Financing Cash Flow section lists changes in amounts for loans, debts, or dividends. For example, you might see an increase or decrease in financing cash flow from the purchase or sale of stock.
Total Cash Flow The Total Cash Flow amount is the total of the operating cash flow, investing cash flow, and financing cash flow amounts.
Cash at beginning of year/period range The cash amount for the beginning of the year or accounting period range comes from the amounts associated with the accounts associated the bank codes selected on the General tab. For example, if the bank code is associated with account 101.00 and the year is 2008, then the cash at beginning of year should be the total in account 101.00 at the end of December 2007.
Cash at end of year/period range The cash amount at the end of the year or accounting period range is calculated as follows:

Total Cash Flow + Cash at beginning of year/period range

Parent Topic: Cash Flow Statement