Statement of Cash Flows

Enter your Company's name here

Statement of Cash Flows
[Month] [Day], [Year]
Current Period Prior Period Increase (Decrease)
[Start Date] to [End Date] [Start Date] to [End Date] [Start Date] to [End Date]
BEGINNING CASH ON HAND - - -

ADD: CASH RECEIPTS

Cash Sales - - -
Collections from Customer Credit Accounts - - -
Loan or Other Cash Injection - - -
Interest Income - - -
Income Tax Refund - - -
Misc. Cash Receipts - - -
TOTAL CASH RECEIPTS - - #VALUE!

LESS: CASH PAYMENTS

COST OF GOODS SOLD:
Direct Product/Service Costs - - -
Salaries-Direct - - -
Payroll Taxes and Benefits-Direct - - -
Supplies - - -
Other Costs - - -
Sub-Total Cost of Goods Sold - - #VALUE!

OPERATING EXPENSES:
Advertising and Promotion - - -
Automobile/Transportation - - -
Bank Service Charges - - -
Business Licenses and Permits - - -
Charitable Contributions - - -
Computer and Internet - - -
Continuing Education - - -
Dues and Subscriptions - - -
Insurance - - -
Meals and Entertainment - - -
Merchant Account Fees - - -
Miscellaneous Expense - - -
Office Supplies - - -
Payroll Processing - - -
Postage and Delivery - - -
Printing and Reproduction - - -
Professional Services - Legal, Accounting - - -
Occupancy - - -
Rental Payments - - -
Salaries-Indirect - - -
Payroll Taxes and Benefits-Indirect - - -
Subcontractor - - -
Telephone - - -
Travel - - -
Utilities - - -
Website Development - - -
Sub-Total Operating Expenses - - #VALUE!

OTHER EXPENSE PAYMENTS

Interest Expense - - -
Income Tax Expense - - -
Cash Disbursements to Owners - - -
Sub-Total Other Expense Payments - - #VALUE!

TOTAL CASH PAYMENTS - - -

NET CASH CHANGE - Inflow (Outflow) - - -

CASH POSITION (end of month) - - -

TIP: Sheet 2 (Example) Has a filled
out example

TIP: Hover over column & Row

headers for more instructions

Notes on Preparation:
Note: You may want to print this information to use as reference later. To
delete these instructions, click the border of this text box and then press
the DELETE key.

Note: Understanding a company's Cash Flows is critical to managing cash in

order to ensure a positive cash position is sustained. It is important to
understand the key cash drivers for your company's operations as well as
understanding how the Current Period compares to the Prior Period. This
template is intended to help you outline those drivers and compare the
Current Period to the Prior Period in detail.

Note: Enter data into cells beneath column headers and to the right of rows
headers that contain comments (red triangle in upper right corner of cell).
Explanations of what type of data should be entered into each row are
outlined in the row header's comments.

Steps for Preparation:

Step 1: Enter your Company’s name and the Date all figures are reported
as of in the report header.

Step 2: Enter the ‘Start Date to End Date’ as MM/DD/YYYY in the Current
Period and Prior Period column headers. Please note that for the best
comparison to the Current Period, the Prior Period time frame should cover
the same number of days as the Current Period. Typically, the prior period
is the same timeframe but for the previous year. However, you can use
whatever timeframe you would like to compare the Current Period to, such
as the previous quarter or month.

Step 3: Enter the BEGINNING CASH ON HAND for the Current and Prior
Periods.

Step 4: Enter the expected cash receipts for each line item and for the
Current and Prior Periods.

Step 5: Enter the expected cash payments for each line item and for the
Current and Prior Periods.

Note: The ending cash balance (Cash Position) will automatically calculate
based on the imbedded formulas and the figures you have entered.

Step 6: If additional rows are required in order to best reflect your

company, click on a Column A cell below the row you would like to add and
right click your mouse, click Insert, select Entire Row and click OK (repeat as
many times as necessary in order to add multiple rows). Then copy any
existing row into the newly inserted rows by selecting an entire previously
Step 5: Enter the expected cash payments for each line item and for the
Current and Prior Periods.

Note: The ending cash balance (Cash Position) will automatically calculate
based on the imbedded formulas and the figures you have entered.

Step 6: If additional rows are required in order to best reflect your

company, click on a Column A cell below the row you would like to add and
right click your mouse, click Insert, select Entire Row and click OK (repeat as
many times as necessary in order to add multiple rows). Then copy any
existing row into the newly inserted rows by selecting an entire previously
existing single row (click on the row number to the left of Column A), click
the right mouse button and select Copy and then highlight the Row
numbers for the rows just added, then right click the mouse again and
select Paste (be sure the mouse pointer is located on the highlighted
range). Repeat as necessary. Overwrite the Row headers with the
description you are adding.
 Statement of Cash Flows
Construction Company
Statement of Cash Flows
5/1/2015
Current Period Prior Period Increase (Decrease)
07/01/15 to 09/30/15 07/01/14 to 09/30/14 07/01/15 to 09/30/15
BEGINNING CASH ON HAND 24,110.00 31,885.00 (7,775.00)

ADD: CASH RECEIPTS

Cash Sales 12,000.00 12,600.00 (600.00)
Collections from Customer Credit Accounts 35,000.00 36,750.00 (1,750.00)
Loan or Other Cash Injection - - -
Interest Income 250.00 250.00 -
Income Tax Refund - - -
Misc. Cash Receipts 50.00 50.00 -
TOTAL CASH RECEIPTS 47,300.00 49,650.00 (2,350.00)

LESS: CASH PAYMENTS

COST OF GOODS SOLD:
Direct Product/Service Costs 13,000.00 13,650.00 (650.00)
Salaries-Direct 1,900.00 1,995.00 (95.00)
Payroll Taxes and Benefits-Direct 225.00 236.25 (11.25)
Supplies 400.00 420.00 (20.00)
Other Costs 50.00 52.50 (2.50)
Sub-Total Cost of Goods Sold 15,575.00 16,353.75 (778.75)

OPERATING EXPENSES:
Advertising and Promotion 300.00 315.00 (15.00)
Automobile/Transportation 50.00 52.50 (2.50)
Bank Service Charges 25.00 26.25 (1.25)
Business Licenses and Permits 30.00 31.50 (1.50)
Charitable Contributions 50.00 52.50 (2.50)
Computer and Internet 200.00 210.00 (10.00)
Continuing Education 125.00 131.25 (6.25)
Dues and Subscriptions 25.00 26.25 (1.25)
Insurance 600.00 630.00 (30.00)
Meals and Entertainment 200.00 210.00 (10.00)
Merchant Account Fees 600.00 630.00 (30.00)
Miscellaneous Expense 25.00 26.25 (1.25)
Office Supplies 50.00 52.50 (2.50)
Payroll Processing 200.00 210.00 (10.00)
Postage and Delivery 20.00 21.00 (1.00)
Printing and Reproduction 50.00 52.50 (2.50)
Professional Services - Legal, Accounting 250.00 262.50 (12.50)
Occupancy 1,600.00 1,680.00 (80.00)
Rental Payments 525.00 551.25 (26.25)
Salaries-Indirect 4,000.00 4,200.00 (200.00)
Payroll Taxes and Benefits-Indirect 425.00 446.25 (21.25)
Subcontractor - - -
Telephone 500.00 525.00 (25.00)
Travel 100.00 105.00 (5.00)
Utilities 900.00 945.00 (45.00)
Website Development - - -
Sub-Total Operating Expenses 10,850.00 11,392.50 (542.50)

OTHER EXPENSE PAYMENTS

Interest Expense 700.00 735.00 (35.00)
Income Tax Expense 5,200.00 5,460.00 (260.00)
Cash Disbursements to Owners - - -
Sub-Total Other Expense Payments 5,900.00 6,195.00 (295.00)

TOTAL CASH PAYMENTS 32,325.00 33,941.25 (1,616.25)

NET CASH CHANGE - Inflow (Outflow) 14,975.00 15,708.75 (733.75)

CASH POSITION (end of month) 39,085.00 47,593.75 (8,508.75)

 TIP: Sheet 2 (Example) Has a filled
out example

TIP: Hover over column & Row

headers for more instructions

Notes on Preparation:
Note: You may want to print this information to use as reference later. To
delete these instructions, click the border of this text box and then press
the DELETE key.

Note: Understanding a company's Cash Flows is critical to managing cash in

order to ensure a positive cash position is sustained. It is important to
understand the key cash drivers for your company's operations as well as
understanding how the Current Period compares to the Prior Period. This
template is intended to help you outline those drivers and compare the
Current Period to the Prior Period in detail.

Note: Enter data into cells beneath column headers and to the right of rows
headers that contain comments (red triangle in upper right corner of cell).
Explanations of what type of data should be entered into each row are
outlined in the row header's comments.

Steps for Preparation:

Step 1: Enter your Company’s name and the Date all figures are reported
as of in the report header.

Step 2: Enter the ‘Start Date to End Date’ as MM/DD/YYYY in the Current
Period and Prior Period column headers. Please note that for the best
comparison to the Current Period, the Prior Period time frame should cover
the same number of days as the Current Period. Typically, the prior period
is the same timeframe but for the previous year. However, you can use
whatever timeframe you would like to compare the Current Period to, such
as the previous quarter or month.

Step 3: Enter the BEGINNING CASH ON HAND for the Current and Prior
Periods.

Step 4: Enter the expected cash receipts for each line item and for the
Current and Prior Periods.
Step 5: Enter the expected cash payments for each line item and for the
Current and Prior Periods.

Note: The ending cash balance (Cash Position) will automatically calculate
based on the imbedded formulas and the figures you have entered.

Step 6: If additional rows are required in order to best reflect your

company, click on a Column A cell below the row you would like to add and
right click your mouse, click Insert, select Entire Row and click OK (repeat as
Step 4: Enter the expected cash receipts for each line item and for the
Current and Prior Periods.

Step 5: Enter the expected cash payments for each line item and for the
Current and Prior Periods.

Note: The ending cash balance (Cash Position) will automatically calculate
based on the imbedded formulas and the figures you have entered.

Step 6: If additional rows are required in order to best reflect your

company, click on a Column A cell below the row you would like to add and
right click your mouse, click Insert, select Entire Row and click OK (repeat as
many times as necessary in order to add multiple rows). Then copy any
existing row into the newly inserted rows by selecting an entire previously
existing single row (click on the row number to the left of Column A), click
the right mouse button and select Copy and then highlight the Row
numbers for the rows just added, then right click the mouse again and
select Paste (be sure the mouse pointer is located on the highlighted
range). Repeat as necessary. Overwrite the Row headers with the
description you are adding.