Cash Flow Statement Format in Excel : Direct and Indirect Method

Download the various cash flow statement formats in an excel file from the below section. You can download the standard cash flow format, business cash flow statement, and family cash flow statement(CFS) format. Similarly, you can download direct and Indirect Method formats as per AS 3. You can customize the excel file, as per your requirement after downloading it.

statement of cash flow format


What is a cash flow statement?

The cash flow statement is a financial report stating the inflows and outflows of Cash of business. Thus, the cash inflows include the cash receivable from the customers and investments.

Similarly, the cash outflows include the cash to be paid to the suppliers, meet business expenses, investments, etc.

Direct Method Statement Format

Under the direct method of statement preparations, major classes of gross cash receipts and gross cash payments are disclosed. You can download the format of the direct method in an excel file from the below button. The below form is made in line with AS 3 rules.

image for Direct Method

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Indirect Method Statement Format

In the Indirect method of cash flow statement, the net profit or loss is adjusted for the effects of the below type of transactions.

  • Non-cash in nature
  • Any deferrals or accruals of past or future operating cash receipts or payments
  • Items of income or expense associated with investing or financing cash flows.

Click below to download format of cash flow statement for calculating it in indirect method. The form is prepared as per AS 3 specifications.

indirect method format

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What are the operating activities?

The operating activities of a business are such activities that are required for carrying out primary operations. It includes the cost of material purchase, manufacturing, supply, marketing of goods, and services.

What are investing activities in Cash Flow?

The investing activities are the purchase and sale of long-term assets of the business. It also includes various other business investments to be made within a specific reporting period.

What are financing activities?

The financing activities refer to the long-term liabilities, owner’s equity, and changes to short-term borrowings. Generally, the company undertakes such activities to help and achieve its economic goals and objectives.

Standard Cash Flow Statement

The standard format gives you the initial and final cash balance after all expenses. The excel sheet allows you to enter the Operating, investment, and financing cash flow data. Download the excel form by clicking on the below button.

standard statement format


Small Business Format

The small business format in excel can be used by small businesses. This format allows you to enter the expenses in a detailed way. Also, you can enter the entire year’s details in a single sheet. Thus, it gives an overview of all expenses and receipts at a single glance. Download the statement format and check it out.


Family Cash Flow budget format

Now you can prepare the budget of your family expenses through this excel sheet. You can keep the track of expenses and incomes through this simple cash flow statement.

family cash flow format


Examples of Cash receipts and payments

The following type of activities shall be reported on net basis.

  1. Acceptance and repayment of demand deposits by a bank
  2. Funds held for customers by an investment enterprise
  3. Rents collected on behalf of the owners of properties and paid over to.
  4. principal amounts relating to credit card customers
  5. purchase and sale of investments
  6. Other short-term borrowings, for example, those which have a
  7. The maturity period of three months or less.

Frequently Asked Questions

Why cash flow statement is prepared?

It is prepared to find out the inflow and outflows of cash transactions in business.

Why cash flow statement is important?

With the help of a cash flow statement, the business gets the overall idea of how much cash is going to be flow in and out during the given period.

How to make cash flow statement per as AS 3?

You can refer above Direct method as per AS3.

What are the advantages of cash flow statement?

It helps the user to assess the changes in net assets of the business, financial structure, ability to affect the amounts and timing of cash flows.

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