Cash Flow Report

The Cash Flow Report command offers a detailed analysis of cash flow fluctuations within your accounting data. It tracks both your revenues and expenses, providing valuable insights into your company's financial health and operational efficiency.

• The logic of this feature is based on comparing cash account balances with contra-accounts movements, usually revenues or expenses. 
• By understanding how movements in your cash accounts correspond to net cash flows for each period, you can gain an accurate view of your liquidity situation at any time. This comparison provides valuable insights for effective financial planning and informed decision-making, helping you maintain a healthy cash flow and achieve your financial goals.
• With the forecasting futures, you can see how the cash will evolve, over the year, using existing transactions data and budged entries. 

The report has this form:

Prerequisites and important notes

Currently the Cash Flow report functionality 

• Is available in the Dev-Channel version, so please install the latest version of Banana Accounting+ Dev Channel.
• This extension works only with the Advanced Plan, you can request a 1 month promo code from our support service.
• The extension is currently in Beta Test, please check everything and report any problem.

Dialog Cash Flow report

The Cash Flow report Dialog allows you to customize your cash flow reports by selecting specific cash accounts, periods, subdivisions, and other settings to tailor the report to your needs. This feature provides flexibility in generating detailed cash flow analyses according to your preferences,  enabling you to focus on the most relevant financial information for your business.

Base tab

• Cash account or group
  • Selection: Type the name or ID of the cash account or group for which you want to generate the report, and click the Add button.
  • When you select a group (denoted by Gr=), all accounts that belong to that group will be included in the report as cash accounts. This is useful for analyzing multiple accounts without adding them individually.
  • To remove selected accounts or groups, click the "X" button next to the account name.
• Forecasting Checkbox
  • Available only for accounting file with Budget table.
  • Check this box to include forecasting in your cash flow report, allowing you to project future cash flow variations based on budgeted transactions.
  • Enter the starting date from which the forecasting data should be calculated. This date is inclusive, meaning that from this date onward, the report will include budget data (from the budget table). Data before this date will consider current data (from the transaction table). This feature enables you to seamlessly integrate actual historical data with future projections in your cash flow analysis. 

Other sections of the dialog

The explanations for the other sections are available at the following pages:

• Period
  Define the period for a report.
• Subdivision
  You can have report with multiple periods.
• Customization
  It allows you to save the setting of a report. For example you could save separate report setting:
  • Cash flow report.
    Include liquidity accounts.
  • Working capital report.
    Include working capital accounts

Report result

A new table is created where the results are shown. 

Rows

Vertically the reports include lines for:

• Each Cash Account
  • Total for all Cash accounts.
• Cash Contra-accounts 
  • Total for Contra-accounts.
• Difference only in case the total is different. 

Columns 

The Column with amounts

• Opening (Only for Cash Accounts)
  The opening amount of the Cash Account for the period.
• End Balance (Only for Cash Accounts)
  The end balance of the Cash Account for the period.
• Movements for the period
  • In (hidden column)
    Money In .
  • Out  (hidden column)
    Money out.
  • Net Cash Flow 
    • Cash Accounts
      Money In minus Money Out.
      The total of all income (positive amounts) and outcome (negative amounts) within the account for the period.
    • Contra-Accounts
      The source (positive amounts) and destination (negative amounts). 

Views 

The report has 3 views.

• Current 
  Use the Opening Amounts and Transactions data.
• Budget
  Use the Opening Amounts and Budget Table data.
• Forecast
  • Use the Opening amount and the Transactions data up to the date before the Forecast Date Start.
  • Use the Budget entries from the Forecast Date Start (inclusive).

Forecasting

Forecasting mix the current accounting data (Transactions table) with the budget data (Budget table). 

For example:

• In the Transactions Table you have entered transaction up to end of September.
• In the Budget Table you have entered budget for the month of the year. 
• If your enter Start forecasting date 1. October the program will calculate a forecast. where the data include: 
  • The opening amount.
  • The Transactions from January up to end of September. 
  • The Budget data from the 1. of October. 
• The Forecast for the Cash will therefore use the effective balance of the cash accounts and calculate the forecast up to the end of year using the budget data. 
• The forecast can be especially useful in combination with the subdivision. 
  If you use the subdivision for month you will see for the month of October, November and December the projected cash flow, starting form the effective one.

The following report is for the period 1.1.2025 / 30.6.2025

• Forecast begin is 1.4.2025
• 1. Quarter amount is the effective base on the Transactions.
• 2. Quarter amounts are forecast:
  • Cash amounts Opening Balance is based on the effective one.
  • Net Cash flow is base on the Budget entries.
  • Cash amounts End Balance (the projection) is a sum of Current and Budget data.

Logic of the report

The report will show:

• For the Cash account.
  The total of all income and outcome for the period.
• For the other accounts.
  The total amount of transactions that have affected the Cash accounts. 

The report works with this logic:

• The user define what are the Cash accounts.
• The opening amount of the Cash are used as Start amount.
• For all the transactions in the Transactions and Budget Tabel:
  • The program consider only the transactions that include a Cash account. 
  • The amount registered on the Cash  account are tantalized for each account.
  • The amount registered on the Contra-Account are tantalized for each account for each account.
• The contra-account is defined in this way:
  Account that don't belong to the Cash account list. 
  • For simple debit/credit transaction the contra account is the one used in opposition to the cash account .
  • For Compounds transactions, with multiple lines each one with a simple account.
    • The first Cash account (debit or credit) with a line considered the Cash account.
    • All other accounts used are considered Contra-Accounts.

Example of Transactions.

Errors due to differences in the Transactions

The Cash accounts income and outcome should have an account where the money has come from or has gone to. 

For each transactions (simple or composite) an error is notified when, total the amount going or coming from a cash account is not equal to the total amount going to the Contra Accounts. The problem is probably due to:

• Difference within the transactions.
• Impossibility for the software to determine the amount the contra account.
• Composite transactions with different dates.