Cash Flow Statement — where the money moved

Shows where cash came from and where it went during a period, split into the three IFRS categories: Operating, Investing, and Financing. Ends with a reconciliation that ties the total movement back to the change in your Cash + Bank balances over the same period.

Use it to answer questions like "we made a profit — where did the cash actually go?" or "what did we bring in from guest payments this month before we spent it on suppliers?"

Before you start

• You need Financial Statements permission (same access as Trial Balance, P&L and Balance Sheet).
• The report reads from Cash and Bank accounts only — anything that never touched Cash or Bank (a purely paper journal, for example) doesn't appear here. That's by design.
• Each transaction shows up under Operating / Investing / Financing based on its Module (Invoice, Purchases, Fund Transfer, etc.). The classification map is set up by the system on install; you'll see a banner if any Module hit Cash without being classified — see Common problems below.

Steps

1. Open Reports → Cash Flow Statement.
2. Pick a From and To date. Defaults to the last month.
3. Read top-to-bottom:
   • Operating — day-to-day trading cash: guest payments in, supplier and expense payments out, tax payments.
   • Investing — cash on long-lived assets: equipment purchases, asset sales.
   • Financing — cash from owners and lenders: loans in, loan repayments, owner injections.
4. The Net change in cash total is the sum of the three sections.
5. Opening cash + Net change should equal Closing cash. If it doesn't, a red line at the bottom shows the drift with an explanation — jump to Common problems.
6. Use Export → Excel to hand a copy to an external auditor or attach it to your management pack.

Tips

• Positive amounts are cash in; negative amounts (shown in red) are cash out. It reads left-to-right the same way a bank statement does.
• Rows are ordered by size (biggest movers first) so you can see what drove the period at a glance.
• Description on each row is the friendly label — the module code in brackets is the underlying source, useful when comparing with the Journal Register or General Ledger.
• The two headline numbers to watch: Cash from Operating (are you self-funding?) and Net change (did cash grow or shrink overall?).

Common problems

• "Unclassified modules — folded into Operating" (amber banner) — one or more of your posting modules touched Cash or Bank without a classification row. The report puts those into Operating so the totals still balance, but that may be wrong. Ask your administrator to add a row to the CashFlowClassification table for each named module. Once they're mapped, refresh and the banner goes away.
• "Reconciliation drift" (red line at the bottom) — the sum of the three sections doesn't equal Closing minus Opening cash. This nearly always means the same unclassified-module issue above. If the banner is empty but the drift is not, contact support — it can indicate a direct SQL write that bypassed the posting engine.
• "No activity in period" in a section — normal for a hotel in a quiet month; not every business has Investing or Financing activity every period. Only Operating is expected to be non-empty every month.
• Numbers don't match the P&L's Net Income — that's correct. Cash Flow is cash movement; the P&L is earnings. They only agree when you have no receivables, no payables, and no non-cash entries like depreciation. The bridge between them is the Statement of Changes in Equity + the movement in AR + AP + inventory.