cash flow statement

The cash flow statement should document the source and use of cash and cash equivalents. In international accounting, for example according to IFRS / US GAAP, the cash flow statement is a mandatory part of the Annual financial statements. The German Commercial Code (HGB) also prescribes it as part of consolidated financial statements. The cash flow statement gives external parties a comprehensive impression of the company's economic situation.

Cash flow statement in SAP Business One

In SAP Business One, the cash flow statement is prepared according to the direct method which enables a precise representation of the actual cash movements.

Functions and features

Access to the reportThe cash flow-report is available via the menu under Finance ? Financial reports ? Actual reports ? Cash flow accessible.
Time intervalsThe report can be created flexibly for different time intervals, such as day, week or month, to cover different analysis requirements.
Consideration of additional data: The report can optionally be recurring bookings as well as pre-entered receipts, which creates a complete overview of all relevant cash movements.
Delays in paymentThe average number of days that payments are delayed can be included, which enables a more realistic presentation of the liquidity situation.
Opening balanceAn opening balance can either be defined manually or calculated automatically in order to set a meaningful starting value for the cash flow statement.
Planned bookingsFuture transactions that have not yet been recorded can be added manually, which facilitates forward-looking liquidity planning.

These functions support the detailed and flexible preparation of the cash flow statement and provide SMEs with important insights into their liquidity situation and future cash flows.