Cash Flow Statement Explained

21 May 2026 5 views 0 found helpful

Understand the Cash Flow Statement in Acculyt AI — operating, investing, and financing activities — plus how to use the 13-week AI cash flow forecast.

Why Cash Flow Matters More Than Profit

A business can be profitable on paper but run out of cash. The Cash Flow Statement shows the actual movement of cash in and out of your business — making it one of the most important financial reports.

Accessing the Cash Flow Report

Go to Reports → Cash Flow Statement. Choose your reporting period and whether to view the Direct or Indirect method:

  • Direct method: Lists actual cash received and paid (simpler to read)
  • Indirect method: Starts from net income and adjusts for non-cash items (standard for accountants)

The Three Sections

1. Operating Activities

Cash from your core business operations:

  • Cash received from customers (payments on invoices)
  • Cash paid to suppliers and employees
  • Tax payments made
  • Interest received/paid

A healthy business should have positive cash flow from operations.

2. Investing Activities

Cash from buying/selling long-term assets:

  • Purchase of equipment, vehicles, or property (negative = cash out)
  • Sale of assets (positive = cash in)
  • Investments in other companies

3. Financing Activities

Cash from debt and equity transactions:

  • Business loans received (positive)
  • Loan repayments (negative)
  • Owner contributions (positive)
  • Owner drawings or dividends (negative)

13-Week Cash Flow Forecast

Acculyt AI's Cash Flow Forecast projects your cash position 13 weeks into the future using:

  • Unpaid invoices (expected payment dates based on client payment history)
  • Upcoming bills and payroll
  • Recurring subscriptions
  • AI-predicted future sales based on historical patterns

Access this at Reports → Cash Flow Forecast. The forecast highlights any weeks where your cash balance is projected to go negative, giving you time to arrange financing or delay non-critical payments.

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