Statement of Cash Flows

Enter your Company's name here

Statement of Cash Flows
[Month] [Day], [Year]

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)
 Statement of Cash Flows

Enter your Company's name here

Statement of Cash Flows
[Month] [Day], [Year]

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
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)
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 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.