Statements of cash flow are a must for any organization that is prudent with its cash resources and aware of its financial statements. Here, we have provided two cash flow statement templates that will help you draft one for yourself and manage the flow of finances wisely.
Cash flow statement templates help most organizations to easily build up their cash flow statements. You can just take up a suitable template that includes your business cash flows comprehensively and just fill in the amounts with your amounts. This way, neither will you miss anything important, nor will it be as time-consuming as it would otherwise be to build a cash flow statement up from scratch.
What is a Cash Flow Statement
A statement of cash flow is a financial statement that details out the actual cash flows (inflows and outflows) of a business. Cash expenses and cash incomes are listed here, with no mention of the outstanding amounts to be received or paid. It is the picture of the actual cash position of the organization. It gives out the liquidity position of the firm and tells us, how prudent it is in maintaining adequate cash balances for unforeseen events. It is a statement that helps one calculate the total cash flow of his/her business within a certain time span. This statement also helps in calculating total cash available to the firm at any point in time and offers good data for financial management.
Now that you already know what a statement of cash flow is, let us move on to getting some actual templates.
Template – 1
| Monthly Cash Flow Statement Template | Amount | Amount |
| For the Month of xxx | ||
| Cash on Hand (Opening Balance brought forward) | xxxx | |
| Cash Receipts (a + b + c + d) | xxxx | |
| (a) Cash Sales | xxx | |
| (b) Collections from outstanding credit accounts | xxx | |
| (c) Loan or other cash inflows | xxx | |
| (d) Cash receipts from the sale of any assets | xxx | |
| Total Cash in Hand before Payments (Cash on hand + receipts) | xxxx | |
| Cash Payments (a + b + c + d + e + f + g + h + i + j + k + l + m + n) | xxxx | |
| (a) Purchases of Merchandise or Raw Materials | xxx | |
| (b) Gross Wages Paid (excludes outstanding wages and includes prepaid wages) | xxx | |
| (c) Payroll expenses paid, like taxes, etc. | xxx | |
| (d) Payment for Outside Services | xxx | |
| (e) Payment for Office Supplies | xxx | |
| (f) Payment for Operating Supplies | xxx | |
| (g) Advertising Expenses Paid | xxx | |
| (h) Auto, Delivery and Travel expenses paid | xxx | |
| (I) Accounting and Legal expenses paid | xxx | |
| (j) Rent expenses for factory, office, etc. paid | xxx | |
| (k) Telephone, utilities and insurance expenses paid | xxx | |
| (l) Taxes on property, etc. paid | xxx | |
| (m) Interest expenses on loans and credit | xxx | |
| (n) Other expenses paid in cash (mention each one) | xxx | |
| Total Cash in Hand after Routine Expenses (Cash in hand – Cash Payments) | xxxx | |
| Other Non Routine Cash Payments | xxxx | |
| (a) Principal Payment on Loan | xxx | |
| (b) Capital Purchases (specify each one) | xxx | |
| (c) Any startup costs on new projects | xxx | |
| (d) Cash allotted to Reserves and/or Escrow | xxx | |
| (e) Cash withdrawn by Owner | xxx | |
| Cash Position at End of Month after Accounting for all Cash Paid Out | xxxx | |
Click on the link below to download a cash flow statement template, that’ll help you calculate your cash flows.
Cash flow statement template 1
Template – 2
| For the Year Ending – xx/xx/xx | |||
| Monthly Cash Flow Statement Template | Amount | Amount | |
| For the Year xxx | |||
| Cash at the Beginning of the Year | xxx | ||
| (a) Net Cash Flow from Operations (I) – (II) | xxx | ||
| (I) Cash Receipts from Customers | xxx | ||
| (II) Cash Paid for | (xxx) | ||
| Inventory Purchases | xx | ||
| General Operating Expenses | xx | ||
| General Administrative Expenses | xx | ||
| Wages Expenses | xx | ||
| Interest Expenses | xx | ||
| Income Taxes | xx | ||
| Net Cash Flow after Accounting for Operations | xxx | ||
| (b) Net Cash Flow from Investing Activities (I) – (II) | xxx | ||
| (I) Cash Receipts from | xxx | ||
| Sale of Property and Equipment | xx | ||
| Collection of Principal on Loans | xx | ||
| Sale of Investment Securities | xx | ||
| (II) Cash Paid for | (xxx) | ||
| Purchase of Property and Equipment | xx | ||
| Making Loans to other Entities | xx | ||
| Purchase of Investment Securities | xx | ||
| Net Cash Flow after Accounting for Operations and Investing Activities | xxx | ||
| (b) Net Cash Flow from Financing Activities (I) – (II) | xxx | ||
| (I) Cash Receipts from | xxx | ||
| Issuance of Stock | xx | ||
| Borrowing activity | xx | ||
| (II) Cash Paid for | (xxx) | ||
| Repurchase of Stock or Buying of Treasury Stock | xx | ||
| Repayment of Loans | xx | ||
| Dividend Payments | xx | ||
| Net Cash Flow after Accounting for Operations, Investing and Financing Activities (Closing Balance) | xxx | ||
| Net Increase or Decrease in Cash (Closing – Opening Balances) | xxx | ||
Here is another ready to download template, to help you calculate your cash flows. Click on the link to download the template.
Cash flow statement template 2
Guidelines for a Cash Flow Statement
A cash flow statement should include only the cash items (no non-cash income and expenses). Only hard cash that goes in and out of the business is recorded here. This means that all prepaid expenses will get recorded here as even though they are paid in advance, they are paid in hard cash at this time period (cash balance decreases). Outstanding expenses or incomes are not recorded here (though they are in other financial statements), for though they are due, they are not yet honored and hence they do not affect cash balances. In short, all items that affect the cash balances of the company, during the period accounted for, are included in this statement.
Another important thing is that these statements are not standalone statements and should either be supplemented with other financial statements or should include details of the following after the cash flow statement ends. The figures of the following can be either monthly or annual, depending on the period taken up in the cash flow document.
- Total Sales Volume (in amount)
- Total Accounts Receivable
- Bad Debt
- Inventory on Hand
- Accounts Payable
- Depreciation
All the above items include non-cash items and hence there is no mention of them in the cash flow statements. Giving them after your statement of cash flow finishes, supplies more information for a cash flow analysis. It is always better to have monthly statements of cash flow, as future cash crisis can be identified with greater accuracy and steps can be taken to avoid them.
Use these standard templates and you will find out for yourself, how easy they make your cash flow analysis. Stay prudent and punctual with your routine cash flow statements and your business should never see a cash problem ever. Your template will have already helped you identify it and correct it, way before it actually comes.