ANTE User ManualCash Flow Statement
The Cash Flow Statement explains how cash moved during a period, using the indirect method: it starts from net income and adjusts for balance-sheet movements to show cash from operating, investing and financing activities. It then proves the result by comparing closing cash with the cash on the Balance Sheet. Only posted journals count; draft (unposted) documents are excluded.
Where to Find It
- Click Treasury in the sidebar
- Open Financial Statements, then select Cash Flow Statement
You need the Treasury Financial Statements permission. The page title shows the currency, for example Cash Flow Statement (PHP).
Choosing the Period
Click Apply after changing the dates.
Reading the Statement
Three sections, each with a line per account and a net total: Operating Activities (its first line is always net income), Investing Activities and Financing Activities. When the period has a start and an end, which it does by default, a Prior Period column shows the equal-length period before yours.
Below the sections is the reconciliation: Opening Cash, Net Change in Cash, Closing Cash and Closing Cash (per Balance Sheet). A chip beside the headings reads Reconciled, or Unexplained Difference with the amount when the two closing figures disagree.
If a note says some accounts without a recognized category were placed by type (working capital), review their classification in the Chart of Accounts; it does not affect the tie-out.
Drilling Down
- Click a line that belongs to an account to open the General Ledger for that account and period.
- Click an amount (a line, a section total, net income or any reconciliation figure) to open the Amount Breakdown, which explains the figure and lists the journal lines behind it.
Apply Reporting Currency
Apply Reporting Currency translates the statement in place into another currency (IAS 21). Pick a Reporting currency and a Rate book (or keep the defaults) and click Apply. A line, Effect of exchange rate changes on cash, then appears in the reconciliation. If a required rate is missing, the page says the translation is unavailable. Click Reset to functional to go back.
Exporting to Excel
Export to Excel downloads the statement for the applied period, in the reporting currency when one is applied.
How It Connects
Set up first
- Chart of Accounts — account type and category decide whether a balance movement is operating, investing or financing.
- FX Rates — the reporting-currency rates that Apply Reporting Currency needs.
Gets its data from
- Income Statement — supplies the net income that the operating section starts from.
- Balance Sheet — balance movements over the period explain the adjustments, and its cash is the closing-cash check.
- Journal Entries — posted journal lines are the source of every movement.
Feeds into
- General Ledger — clicking an account line opens its ledger for the same period.