# Customize a Cash Flow statement

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User permission: Manage Custom Statements
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In Financial Statements, the Cash Flow statement is derived from the Profit and Loss statement amounts and movements in the Balance Sheet for the selected period. This method takes amounts in the Profit and Loss statement and movements in the Balance Sheet and maps them to the relevant Cash Flow groups, for example Operating, Investing and Financing activities. General ledger accounts can only be mapped to one group, which makes the direct method Cash Flow presentation easier to achieve.

The Cash Flow statement contains the following items:

<table data-header-hidden><thead><tr><th width="190"></th><th></th></tr></thead><tbody><tr><td><strong>Group rows</strong></td><td><strong>Operating</strong>: Displays the business trading activity. The relevant Profit and Loss accounts are displayed along with movements in working capital balance sheet accounts.<br><strong>Investing:</strong> Displays the investing activity of the business, such as CAPEX.<br><strong>Financing:</strong> Displays the financing activity of the business, such as the extension or repayment of loans.</td></tr><tr><td><strong>Calculation row</strong></td><td>The sum of the above three groups to calculate the net cash movement for the period.</td></tr><tr><td><strong>Cash balance rows</strong></td><td>There are two Balance rows, one for the cash at the start and the other for the cash at the end of the period. You can move these Balance rows around, but you cannot delete them.</td></tr></tbody></table>

<div align="left"><figure><img src="/files/fRmLoy3nOJzkUbRrnFRH" alt=""><figcaption></figcaption></figure></div>

As with the other financial statements, you can add more account groups and calculations, and reorder and rename the existing items. See examples below.

### Manage the Cash Flow accounts <a href="#customizeacashflowstatement-managethecashflowaccounts" id="customizeacashflowstatement-managethecashflowaccounts"></a>

For completeness, all General Ledger accounts in the Cash Flow statement must be mapped to a Cash Flow group. Depending on your setup, the mapping might be done for you, in which case you should check it to ensure it is correct, as you might need to make some changes. Otherwise, you must map the accounts yourself. See [Map accounts to a group](/financial-statements/managing-statements/customize-a-financial-statement/customize-groups.md#map-accounts-to-a-group) and [Common account mapping for Cash Flow statements](/financial-statements/managing-statements/customize-a-financial-statement/customize-a-cash-flow-statement/common-account-mapping-for-cash-flow-statements.md).

You must specify the General Ledger accounts that are cash balances. These accounts are not mapped. The value of these accounts display in the cash balance rows in the statement. See Set the bank account in a Cash Flow statement and Common account mapping for Cash Flow statements sections below.

The cash balances can equal your net debt (cash plus borrowings) Balance Sheet accounts, if you prefer to manage your business that way. You can have more than one setup, for example, one Cash Flow statement that displays your cash balances and another that displays your net debt balance. See [Create a financial statement](/financial-statements/managing-statements/create-a-financial-statement.md) to learn how to create multiple statements.

When all the accounts are mapped correctly your Cash Flow statement should balance.

### Set the bank account in a Cash Flow statement

You should set the bank account to enable your Cash Flow statement to have a starting and ending balance.

<div align="left"><figure><img src="/files/Ytd38C5Dp7eIn8jrvCFl" alt=""><figcaption></figcaption></figure></div>

1. In the **Manage statements** screen, click the Cash Flow statement.
2. Click the **Map accounts** tab.
3. Search for the applicable accounts. You can search by code, name or other property, or enter an account range.
4. Select the row(s) of the bank account(s), then click **Set bank accounts** at the bottom of the screen.
5. Click **Save**.

***

### Example: Add a group for movements in Accounts Receivable <a href="#customizeacashflowstatement-example-addagroupformovementsinaccountsreceivable" id="customizeacashflowstatement-example-addagroupformovementsinaccountsreceivable"></a>

Suppose you want more visibility on how your Accounts Receivable are affecting your cash flow over the period. You can add a group for Accounts Receivable in your Cash Flow statement.

1. In the **Manage statements** screen, click the Cash Flow statement (or if preferred, duplicate the Cash Flow statement and then click the new one).
2. On the **Edit statement** tab, [add an account group](/financial-statements/managing-statements/customize-a-financial-statement/customize-groups.md) for the movements in Accounts Receivable and drag it up to where you want it to be positioned, for example, just below the **Operating** group.
3. [Add a calculation](/financial-statements/managing-statements/customize-a-financial-statement/customize-calculations.md) to edit the existing calculation to include the new group.
4. Click the **Map accounts** tab, then [map the applicable accounts](/financial-statements/managing-statements/customize-a-financial-statement/customize-groups.md#map-accounts-to-a-group) to the new group.
5. Click **Save**.

<div align="left"><figure><img src="/files/njeLWOwQeNK8U72NIIZJ" alt=""><figcaption></figcaption></figure></div>

### Example: Add subgroups for the accounts <a href="#customizeacashflowstatement-example-addsubgroupsfortheaccounts" id="customizeacashflowstatement-example-addsubgroupsfortheaccounts"></a>

Suppose you want to group your accounts into subgroups for easier analysis. You can add a dimension for the subgroups, then add that dimension as a level in your Cash Flow statement.

1. [Create a sub-dimension](/financial-statements/managing-statements/customize-a-financial-statement/customize-groups.md#create-a-sub-dimension) for the subgroups.
2. In the **Manage statements** screen, click the Cash Flow statement (or if preferred, duplicate the Cash Flow statement and then click the new one), then map accounts into the new sub-dimensions.
3. [Add the new dimension as a level in the statement grid](/financial-statements/using-statements/manage-statement-levels.md).

<figure><img src="/files/KlVwtdDoL3k78neJuSxK" alt=""><figcaption></figcaption></figure>

### Videos

{% hint style="success" %}
Watch this PUG Training video: [Cash Flow - direct and indirect](https://www.phocassoftware.com/customer/training-series/financial-statements#session4)
{% endhint %}

{% embed url="<https://phocassoftware.wistia.com/medias/u4x8jfqueo>" %}
Customize your Cash Flow Statement
{% endembed %}

{% embed url="<https://phocassoftware.wistia.com/medias/p5d4fgm4ff>" %}
Create an indirect Cash Flow statement using 'hide rows'
{% endembed %}


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