Cash Flow Statement

A simplified cash flow statement: operating, investing and financing cash flows, indirect or direct method, with opening and closing cash reconciled.

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Cash Flow Statement: infographic with a sketch of the document, when to use it, common mistakes and the country versions.
3 tables, 2 signatures.

Country versions

  • International
  • United States *
  • Korea *
  • Japan *
  • Germany *

* check with local advice

A template, not advice.

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What it is

A cash flow statement shows where a period's cash came from and where it went. Profit is not the same as cash: a sale on credit is profit before it is cash, and a machine bought today is cash out long before it becomes an expense. The statement sorts every movement of cash into three groups. Operating activities are the everyday running of the business. Investing activities are buying and selling lasting assets such as equipment, property or investments. Financing activities are money raised from, or paid back to, lenders and owners. The three add up to the change in cash, and the opening cash plus that change must equal the closing cash.

This sheet is a simplified working document for a small business. For the operating part you choose the indirect method, which starts from profit and adjusts it for non-cash items and changes in receivables, stock and payables, or the direct method, which lists the cash received from customers and paid to suppliers, staff, lenders and the tax office. Cash received is typed as positive and cash paid out as negative. The totals, the net change and the closing cash are worked out, and if you enter the closing cash from your bank or balance sheet, the sheet compares it with its own result and shows any difference.

It is not a statutory financial statement. It is not audited, it does not follow any country's reporting rules, and QuoteBill cannot say whether a bank, an authority or an investor will accept it. The country versions change captions and the date style only.

When to use it
  • You made a profit but the bank balance fell, and you want to see where the cash went.
  • You plan a loan, a purchase or a hire and want to know how much cash the business really generates.
  • A bank or partner asks how cash moved during the year, and your books can answer it.
  • You check that the cash in your books agrees with the bank at the end of a period.
How to fill it in
  1. Choose the period, the currency and the method for operating activities.
  2. Fill the operating lines; cash received positive, cash paid out negative. Use the lines you need and leave the rest empty.
  3. Fill the investing and the financing lines the same way.
  4. Enter the opening cash and, to check the work, the closing cash from your bank or balance sheet.
  5. Read the totals and the check line. If a difference shows, look at the signs and for a missing line, then print or download the statement.
Common mistakes
  • Typing cash paid out as a positive number. Outflows are negative, or the totals come out far too high.
  • Starting the indirect method from net profit and then also entering the tax paid, which counts the tax twice.
  • Forgetting that buying equipment is an investing outflow, not an operating expense.
  • Counting a loan received as income. It is a financing inflow and has nothing to do with profit.
  • Mixing cash and non-cash items, such as an asset bought on credit, which moves no cash yet.
Steps at a glance
  1. Fill in
  2. Check the preview
  3. Save as PDF, Word or Excel
Country versions

Pick the country you need. Each version uses the wording and layout commonly found there; a version marked “check with local advice” should be read by someone who knows the local rules before it is used.

  • International (XX): Written in English, Korean, Japanese, German
  • United States (US): Written in English – check with local advice
  • Korea (KR): Written in English, Korean – check with local advice
  • Japan (JP): Written in English, Japanese – check with local advice
  • Germany (DE): Written in English, German – check with local advice

Designs

The same form in several designs. The fields and the wording stay the same; only the look changes.

  • Ledger
  • Banner
  • Executive
  • Classic
  • Modern
  • Formal
  • Minimal
  • Side band
  • Compact
  • Boxed form
  • Warm
  • Plain (black and white)

Your details fill it in

Fields that ask for your name, address or company details are filled from My details, so you do not type them again; you can still change any field for one form. Signed in, your details stay in your account; otherwise they stay in this browser only. A passport, identity or social security number is never saved.

Questions

Which method should I choose for operating activities?
Both reach the same total. The indirect method is quicker if you have a profit statement and a balance sheet at hand; the direct method is clearer if you keep a cash book. Use the one that matches the records you actually have.
Why does the sheet ask for the closing cash again?
The sheet works out the closing cash from the opening cash and the three totals. The figure you type is the one on your bank statement or balance sheet. If they differ, a line is missing, entered twice or has the wrong sign.
Where do interest and dividends go?
This sheet puts interest paid with operating activities and interest and dividends received with investing activities. Accounting rules differ: IFRS and the Japanese standard let you choose, US GAAP treats interest paid and received as operating, and the German standard DRS 21 assigns interest and dividends paid to financing. Follow your accountant and keep the same choice from year to year.
Can I add a line that is not on the list?
Yes. Add a row to the group, leave the caption empty or pick the closest one, and name the line in the Note column. It counts in the group's total.
Can I use this as my official cash flow statement?
No. It is a general working template, not an accounting service. Whether a cash flow statement is required, and in what form, depends on the country and the legal form; ask your accountant or the authority concerned.
Is this form legal, tax or accounting advice?
No. It is a template: it gives you the usual structure and wording, not advice. Rules differ by country and case, so have someone qualified read anything that matters before you sign, send or file it.
Which countries and designs does it come in?
It comes in 5 country versions: International, United States, Korea, Japan, and Germany. 12 designs.

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A form is a template, not legal, tax or accounting advice. Rules differ by country and case.