Intro&Directions

CASH FLOW STATEMENT

Company's name
Period
Definition

The cash flow statement provides aggregate data regarding all cash inflows
and outflows of a company. The Cash flow is determined by looking at three
components by which cash enters and leaves a company: core operations,
investing and financing. It allows investors to understand how a company's
operations are running, where its money is coming from, and how it is being spent.

The cash flow statement is distinct from the income statement and balance sheet
because it does not include the amount of future incoming and outgoing cash that
has been recorded on credit. Therefore, cash is not the same as net income.
How to use this tool
This is intended to be a practical tool to be adjusted and used by SMEs working in
all sectors. You may adapt it to reflect your business needs, type of clientele,
products and services you offer. It provides the minimum information required by
financial institutions for assessing loan applications, tax authorities and potential
investors.
Start with filling the Month 1 tab, which will populate into the Annual tab. Totals will
be calculated automatically. Do not type in grey cells.
If you would like to unlock and edit the cells of the Annual Tab, the password is "SME".

Page 1

Cash Flow Worksheet

Company's name
Year
[Month 1]

[Month 2]

[Month 3]

Q1

[Month 4]

[Month 5]

[Month 6]

Q2

Beginning Cash Balance

Cash Inflows (Income):

Accounts Receivable Collections
Loan Proceeds
Cash sales
Other:
Total Cash Inflows

$
$
$
$
$

$
$
$
$
$

$
$
$
$
$

$
$
$
$
$

$
$
$
$
$

$
$
$
$
$

$
$
$
$
$

$
$
$
$
$

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

$
$
$
$
$
$

$
$
$
$
$
$

$
$
$
$
$
$

$
$
$
$
$
$

$
$
$
$
$
$

$
$
$
$
$
$

$
$
$
$
$
$

$
$
$
$
$
$

Cash Outflows (Expenses):

Advertising
Bank Service Charges
Insurance
Interest
Inventory Purchases
Miscellaneous
Office
Maintenance & Repairs
Payroll
Payroll Taxes
Professional Fees
Rent or Lease
Supplies
Taxes & Licenses
Utilities & Telephone
Other:
Subtotal
Other Cash Out Flows:
Capital Purchases
Loan Principal
Owner's Draw
Other:
Subtotal
Total Cash Outflows
Ending Cash Balance

Page 2

Monthly Cash Flow Worksheet for period:

Day 1

Day 2

Beginning Cash Balance

Cash Inflows (Income):
Accounts Receivable Collections
Loan Proceeds
Cash sales
Other:
Total Cash Inflows
Cash Outflows (Expenses):
Advertising
Bank Service Charges
Insurance
Interest
Inventory Purchases
Miscellaneous
Office
Maintenance & Repairs
Payroll
Payroll Taxes
Professional Fees
Rent or Lease
Supplies
Taxes & Licenses
Utilities & Telephone
Other:
Subtotal
Other Cash Out Flows:
Capital Purchases
Loan Principal
Owner's Draw
Other:
Subtotal
Total Cash Outflows
Ending Cash Balance

Day 3

$
$

$
$

$
$

Day 4

Day 5

Day 6

Day 7

Day 8

$
$

$
$

$
$

$
$

$
$

Day 9

Day 10

Day 11

Day 12

Day 13

$
$

$
$

$
$

$
$

$
$

Day 14

Day 15

Day 16

Day 17

Day 18

$
$

$
$

$
$

$
$

$
$

Day 19

Day 20

Day 21

Day 22

Day 23

$
$

$
$

$
$

$
$

$
$

Day 24

Day 25

Day 26

Day 27

Day 28

$
$

$
$

$
$

$
$

$
$

Day 29
$

Day 30
-

Day 31
-

Monthly Total
-

$
$
$
$
$

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

$
$

$
$

$
$

$
$
$
$
$
$

Monthly Cash Flow Worksheet for period:

Day 1

Day 2

Beginning Cash Balance

Cash Inflows (Income):
Accounts Receivable Collections
Loan Proceeds
Cash sales
Other:
Total Cash Inflows
Cash Outflows (Expenses):
Advertising
Bank Service Charges
Insurance
Interest
Inventory Purchases
Miscellaneous
Office
Maintenance & Repairs
Payroll
Payroll Taxes
Professional Fees
Rent or Lease
Supplies
Taxes & Licenses
Utilities & Telephone
Other:
Subtotal
Other Cash Out Flows:
Capital Purchases
Loan Principal
Owner's Draw
Other:
Subtotal
Total Cash Outflows
Ending Cash Balance

Day 3

$
$

$
$

$
$

Day 4

Day 5

Day 6

Day 7

Day 8

$
$

$
$

$
$

$
$

$
$

Day 9

Day 10

Day 11

Day 12

Day 13

$
$

$
$

$
$

$
$

$
$

Day 14

Day 15

Day 16

Day 17

Day 18

$
$

$
$

$
$

$
$

$
$

Day 19

Day 20

Day 21

Day 22

Day 23

$
$

$
$

$
$

$
$

$
$

Day 24

Day 25

Day 26

Day 27

Day 28

$
$

$
$

$
$

$
$

$
$

Day 29
$

Day 30
-

Day 31
-

Monthly Total
-

$
$
$
$
$

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

$
$

$
$

$
$

$
$
$
$
$
$

Monthly Cash Flow Worksheet for period:

Day 1

Day 2

Beginning Cash Balance

Cash Inflows (Income):
Accounts Receivable Collections
Loan Proceeds
Cash sales
Other:
Total Cash Inflows
Cash Outflows (Expenses):
Advertising
Bank Service Charges
Insurance
Interest
Inventory Purchases
Miscellaneous
Office
Maintenance & Repairs
Payroll
Payroll Taxes
Professional Fees
Rent or Lease
Supplies
Taxes & Licenses
Utilities & Telephone
Other:
Subtotal
Other Cash Out Flows:
Capital Purchases
Loan Principal
Owner's Draw
Other:
Subtotal
Total Cash Outflows
Ending Cash Balance

Day 3

$
$

$
$

$
$

Day 4

Day 5

Day 6

Day 7

Day 8

$
$

$
$

$
$

$
$

$
$

Day 9

Day 10

Day 11

Day 12

Day 13

$
$

$
$

$
$

$
$

$
$

Day 14

Day 15

Day 16

Day 17

Day 18

$
$

$
$

$
$

$
$

$
$

Day 19

Day 20

Day 21

Day 22

Day 23

$
$

$
$

$
$

$
$

$
$

Day 24

Day 25

Day 26

Day 27

Day 28

$
$

$
$

$
$

$
$

$
$

Day 29
$

Day 30
-

Day 31
-

Monthly Total
-

$
$
$
$
$

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

$
$

$
$

$
$

$
$
$
$
$
$

Monthly Cash Flow Worksheet for period:

Day 1

Day 2

Beginning Cash Balance

Cash Inflows (Income):
Accounts Receivable Collections
Loan Proceeds
Cash sales
Other:
Total Cash Inflows
Cash Outflows (Expenses):
Advertising
Bank Service Charges
Insurance
Interest
Inventory Purchases
Miscellaneous
Office
Maintenance & Repairs
Payroll
Payroll Taxes
Professional Fees
Rent or Lease
Supplies
Taxes & Licenses
Utilities & Telephone
Other:
Subtotal
Other Cash Out Flows:
Capital Purchases
Loan Principal
Owner's Draw
Other:
Subtotal
Total Cash Outflows
Ending Cash Balance

Day 3

$
$

$
$

$
$

Day 4

Day 5

Day 6

Day 7

Day 8

$
$

$
$

$
$

$
$

$
$

Day 9

Day 10

Day 11

Day 12

Day 13

$
$

$
$

$
$

$
$

$
$

Day 14

Day 15

Day 16

Day 17

Day 18

$
$

$
$

$
$

$
$

$
$

Day 19

Day 20

Day 21

Day 22

Day 23

$
$

$
$

$
$

$
$

$
$

Day 24

Day 25

Day 26

Day 27

Day 28

$
$

$
$

$
$

$
$

$
$

Day 29
$

Day 30
-

Day 31
-

Monthly Total
-

$
$
$
$
$

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

$
$

$
$

$
$

$
$
$
$
$
$

Monthly Cash Flow Worksheet for period:

Day 1

Day 2

Beginning Cash Balance

Cash Inflows (Income):
Accounts Receivable Collections
Loan Proceeds
Cash sales
Other:
Total Cash Inflows
Cash Outflows (Expenses):
Advertising
Bank Service Charges
Insurance
Interest
Inventory Purchases
Miscellaneous
Office
Maintenance & Repairs
Payroll
Payroll Taxes
Professional Fees
Rent or Lease
Supplies
Taxes & Licenses
Utilities & Telephone
Other:
Subtotal
Other Cash Out Flows:
Capital Purchases
Loan Principal
Owner's Draw
Other:
Subtotal
Total Cash Outflows
Ending Cash Balance

Day 3

$
$

$
$

$
$

Day 4

Day 5

Day 6

Day 7

Day 8

$
$

$
$

$
$

$
$

$
$

Day 9

Day 10

Day 11

Day 12

Day 13

$
$

$
$

$
$

$
$

$
$

Day 14

Day 15

Day 16

Day 17

Day 18

$
$

$
$

$
$

$
$

$
$

Day 19

Day 20

Day 21

Day 22

Day 23

$
$

$
$

$
$

$
$

$
$

Day 24

Day 25

Day 26

Day 27

Day 28

$
$

$
$

$
$

$
$

$
$

Day 29
$

Day 30
-

Day 31
-

Monthly Total
-

$
$
$
$
$

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

$
$

$
$

$
$

$
$
$
$
$
$

Monthly Cash Flow Worksheet for period:

Day 1

Day 2

Beginning Cash Balance

Cash Inflows (Income):
Accounts Receivable Collections
Loan Proceeds
Cash sales
Other:
Total Cash Inflows
Cash Outflows (Expenses):
Advertising
Bank Service Charges
Insurance
Interest
Inventory Purchases
Miscellaneous
Office
Maintenance & Repairs
Payroll
Payroll Taxes
Professional Fees
Rent or Lease
Supplies
Taxes & Licenses
Utilities & Telephone
Other:
Subtotal
Other Cash Out Flows:
Capital Purchases
Loan Principal
Owner's Draw
Other:
Subtotal
Total Cash Outflows
Ending Cash Balance

Day 3

$
$

$
$

$
$

Day 4

Day 5

Day 6

Day 7

Day 8

$
$

$
$

$
$

$
$

$
$

Day 9

Day 10

Day 11

Day 12

Day 13

$
$

$
$

$
$

$
$

$
$

Day 14

Day 15

Day 16

Day 17

Day 18

$
$

$
$

$
$

$
$

$
$

Day 19

Day 20

Day 21

Day 22

Day 23

$
$

$
$

$
$

$
$

$
$

Day 24

Day 25

Day 26

Day 27

Day 28

$
$

$
$

$
$

$
$

$
$

Day 29
$

Day 30
-

Day 31
-

Monthly Total
-

$
$
$
$
$

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

$
$

$
$

$
$

$
$
$
$
$
$

Monthly Cash Flow Worksheet for period:

Day 1

Day 2

Beginning Cash Balance

Cash Inflows (Income):
Accounts Receivable Collections
Loan Proceeds
Cash sales
Other:
Total Cash Inflows
Cash Outflows (Expenses):
Advertising
Bank Service Charges
Insurance
Interest
Inventory Purchases
Miscellaneous
Office
Maintenance & Repairs
Payroll
Payroll Taxes
Professional Fees
Rent or Lease
Supplies
Taxes & Licenses
Utilities & Telephone
Other:
Subtotal
Other Cash Out Flows:
Capital Purchases
Loan Principal
Owner's Draw
Other:
Subtotal
Total Cash Outflows
Ending Cash Balance

Day 3

$
$

$
$

$
$

Day 4

Day 5

Day 6

Day 7

Day 8

$
$

$
$

$
$

$
$

$
$

Day 9

Day 10

Day 11

Day 12

Day 13

$
$

$
$

$
$

$
$

$
$

Day 14

Day 15

Day 16

Day 17

Day 18

$
$

$
$

$
$

$
$

$
$

Day 19

Day 20

Day 21

Day 22

Day 23

$
$

$
$

$
$

$
$

$
$

Day 24

Day 25

Day 26

Day 27

Day 28

$
$

$
$

$
$

$
$

$
$

Day 29
$

Day 30
-

Day 31
-

Monthly Total
-

$
$
$
$
$

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

$
$

$
$

$
$

$
$
$
$
$
$

Monthly Cash Flow Worksheet for period:

Day 1

Day 2

Beginning Cash Balance

Cash Inflows (Income):
Accounts Receivable Collections
Loan Proceeds
Cash sales
Other:
Total Cash Inflows
Cash Outflows (Expenses):
Advertising
Bank Service Charges
Insurance
Interest
Inventory Purchases
Miscellaneous
Office
Maintenance & Repairs
Payroll
Payroll Taxes
Professional Fees
Rent or Lease
Supplies
Taxes & Licenses
Utilities & Telephone
Other:
Subtotal
Other Cash Out Flows:
Capital Purchases
Loan Principal
Owner's Draw
Other:
Subtotal
Total Cash Outflows
Ending Cash Balance

Day 3

$
$

$
$

$
$

Day 4

Day 5

Day 6

Day 7

Day 8

$
$

$
$

$
$

$
$

$
$

Day 9

Day 10

Day 11

Day 12

Day 13

$
$

$
$

$
$

$
$

$
$

Day 14

Day 15

Day 16

Day 17

Day 18

$
$

$
$

$
$

$
$

$
$

Day 19

Day 20

Day 21

Day 22

Day 23

$
$

$
$

$
$

$
$

$
$

Day 24

Day 25

Day 26

Day 27

Day 28

$
$

$
$

$
$

$
$

$
$

Day 29
$

Day 30
-

Day 31
-

Monthly Total
-

$
$
$
$
$

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

$
$

$
$

$
$

$
$
$
$
$
$

Monthly Cash Flow Worksheet for period:

Day 1

Day 2

Beginning Cash Balance

Cash Inflows (Income):
Accounts Receivable Collections
Loan Proceeds
Cash sales
Other:
Total Cash Inflows
Cash Outflows (Expenses):
Advertising
Bank Service Charges
Insurance
Interest
Inventory Purchases
Miscellaneous
Office
Maintenance & Repairs
Payroll
Payroll Taxes
Professional Fees
Rent or Lease
Supplies
Taxes & Licenses
Utilities & Telephone
Other:
Subtotal
Other Cash Out Flows:
Capital Purchases
Loan Principal
Owner's Draw
Other:
Subtotal
Total Cash Outflows
Ending Cash Balance

Day 3

$
$

$
$

$
$

Day 4

Day 5

Day 6

Day 7

Day 8

$
$

$
$

$
$

$
$

$
$

Day 9

Day 10

Day 11

Day 12

Day 13

$
$

$
$

$
$

$
$

$
$

Day 14

Day 15

Day 16

Day 17

Day 18

$
$

$
$

$
$

$
$

$
$

Day 19

Day 20

Day 21

Day 22

Day 23

$
$

$
$

$
$

$
$

$
$

Day 24

Day 25

Day 26

Day 27

Day 28

$
$

$
$

$
$

$
$

$
$

Day 29
$

Day 30
-

Day 31
-

Monthly Total
-

$
$
$
$
$

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

$
$

$
$

$
$

$
$
$
$
$
$

Monthly Cash Flow Worksheet for period:

Day 1

Day 2

Beginning Cash Balance

Cash Inflows (Income):
Accounts Receivable Collections
Loan Proceeds
Cash sales
Other:
Total Cash Inflows
Cash Outflows (Expenses):
Advertising
Bank Service Charges
Insurance
Interest
Inventory Purchases
Miscellaneous
Office
Maintenance & Repairs
Payroll
Payroll Taxes
Professional Fees
Rent or Lease
Supplies
Taxes & Licenses
Utilities & Telephone
Other:
Subtotal
Other Cash Out Flows:
Capital Purchases
Loan Principal
Owner's Draw
Other:
Subtotal
Total Cash Outflows
Ending Cash Balance

Day 3

$
$

$
$

$
$

Day 4

Day 5

Day 6

Day 7

Day 8

$
$

$
$

$
$

$
$

$
$

Day 9

Day 10

Day 11

Day 12

Day 13

$
$

$
$

$
$

$
$

$
$

Day 14

Day 15

Day 16

Day 17

Day 18

$
$

$
$

$
$

$
$

$
$

Day 19

Day 20

Day 21

Day 22

Day 23

$
$

$
$

$
$

$
$

$
$

Day 24

Day 25

Day 26

Day 27

Day 28

$
$

$
$

$
$

$
$

$
$

Day 29
$

Day 30
-

Day 31
-

Monthly Total
-

$
$
$
$
$

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

$
$

$
$

$
$

$
$
$
$
$
$

Monthly Cash Flow Worksheet for period:

Day 1

Day 2

Beginning Cash Balance

Cash Inflows (Income):
Accounts Receivable Collections
Loan Proceeds
Cash sales
Other:
Total Cash Inflows
Cash Outflows (Expenses):
Advertising
Bank Service Charges
Insurance
Interest
Inventory Purchases
Miscellaneous
Office
Maintenance & Repairs
Payroll
Payroll Taxes
Professional Fees
Rent or Lease
Supplies
Taxes & Licenses
Utilities & Telephone
Other:
Subtotal
Other Cash Out Flows:
Capital Purchases
Loan Principal
Owner's Draw
Other:
Subtotal
Total Cash Outflows
Ending Cash Balance

Day 3

$
$

$
$

$
$

Day 4

Day 5

Day 6

Day 7

Day 8

$
$

$
$

$
$

$
$

$
$

Day 9

Day 10

Day 11

Day 12

Day 13

$
$

$
$

$
$

$
$

$
$

Day 14

Day 15

Day 16

Day 17

Day 18

$
$

$
$

$
$

$
$

$
$

Day 19

Day 20

Day 21

Day 22

Day 23

$
$

$
$

$
$

$
$

$
$

Day 24

Day 25

Day 26

Day 27

Day 28

$
$

$
$

$
$

$
$

$
$

Day 29
$

Day 30
-

Day 31
-

Monthly Total
-

$
$
$
$
$

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

$
$

$
$

$
$

$
$
$
$
$
$

Monthly Cash Flow Worksheet for period:

Day 1

Day 2

Beginning Cash Balance

Cash Inflows (Income):
Accounts Receivable Collections
Loan Proceeds
Cash sales
Other:
Total Cash Inflows
Cash Outflows (Expenses):
Advertising
Bank Service Charges
Insurance
Interest
Inventory Purchases
Miscellaneous
Office
Maintenance & Repairs
Payroll
Payroll Taxes
Professional Fees
Rent or Lease
Supplies
Taxes & Licenses
Utilities & Telephone
Other:
Subtotal
Other Cash Out Flows:
Capital Purchases
Loan Principal
Owner's Draw
Other:
Subtotal
Total Cash Outflows
Ending Cash Balance

Day 3

$
$

$
$

$
$

Day 4

Day 5

Day 6

Day 7

Day 8

$
$

$
$

$
$

$
$

$
$

Day 9

Day 10

Day 11

Day 12

Day 13

$
$

$
$

$
$

$
$

$
$

Day 14

Day 15

Day 16

Day 17

Day 18

$
$

$
$

$
$

$
$

$
$

Day 19

Day 20

Day 21

Day 22

Day 23

$
$

$
$

$
$

$
$

$
$

Day 24

Day 25

Day 26

Day 27

Day 28

$
$

$
$

$
$

$
$

$
$

Day 29
$

Day 30
-

Day 31
-

Monthly Total
-

$
$
$
$
$

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

$
$

$
$

$
$

$
$
$
$
$
$