{"id":23854,"date":"2026-08-26T06:38:05","date_gmt":"2026-08-26T10:38:05","guid":{"rendered":"https:\/\/www.sage.com\/en-us\/blog\/?p=23854"},"modified":"2026-08-26T06:38:07","modified_gmt":"2026-08-26T10:38:07","slug":"cash-flow-statement-template","status":"publish","type":"post","link":"https:\/\/www.sage.com\/en-us\/blog\/cash-flow-statement-template\/","title":{"rendered":"Cash flow statement template (download for Excel)"},"content":{"rendered":"<header class=\"entry-header has-dark-background-color entry-header--standard entry-header--has-illustration entry-header--has-illustration--standard\">\n\t<div class=\"container\">\n\t\t<div class=\"entry-header__row row align-center\">\n\t\t\t<div class=\"col col-lg-7 col-xlg-6 entry-header__content\">\n\t\t\t\t\t\t\t<div class=\"component component-single-header\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"entry-header__misc text--subtitle text--uppercase text--small\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/en-us\/blog\/category\/money-matters\/\" class=\"entry-header__link\">Money Matters<\/a>\t\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t<div class=\"entry-title-wrapper\">\n\t\t\t\t\t<h1 class=\"entry-title\">\n\t\t\t\t\t\tCash flow statement template (download for Excel)\t\t\t\t\t<\/h1>\n\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t<p class=\"entry-header__description\">\n\t\t\t\t\t\tDownload our cash flow statement template for Excel and follow the steps to organize your cash activity, complete each section, and calculate your closing balance.\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t<\/div>\n\t\t<div class=\"single-post-details container\">\n\t\t<div class=\"col\">\n\t\t\t<span class=\"posted-on \">Published <time class=\"entry-date published\" datetime=\"2026-08-26T06:38:05-04:00\">August 26, 2026<\/time><\/span><span class=\"reading-time\"> min read<\/span>\n\t\t<button\n\t\t\ttype=\"button\"\n\t\t\tclass=\"social-share-button button button--icon button--secondary js-social-share-button\"\n\t\t\tdata-share-title=\"Cash flow statement template (download for Excel)\"\n\t\t\tdata-share-url=\"https:\/\/www.sage.com\/en-us\/blog\/cash-flow-statement-template\/\"\n\t\t\tdata-share-text=\"Please read this interesting article\"\n\t\t>\n\t\t\t<span class=\"social-share-button__share-label\">Share<\/span>\n\t\t\t<span class=\"social-share-button__copy-label\" hidden>Copy Link<\/span>\n\t\t\t<span class=\"social-share-button__copy-tooltip\" aria-hidden=\"true\" hidden>Copied<\/span>\n\t\t<\/button>\n\n\t\t\t\t<\/div>\n\t<\/div>\n\t<\/header>\n\n\n\n<div class=\"wp-block-post-author has-dark-background-color alignfull\">\n\t<div class=\"container\">\n\t\t<div class=\"col\">\n\t\t\t\t\t\t\t<div class=\"co-authors\">\n\t\t\t\t\t\n\t\t<div class=\"entry-author-wrapper\">\n\t\t\t<a class=\"entry-author\" href=\"https:\/\/www.sage.com\/en-us\/blog\/author\/yassirmalik\/\">\n\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"40\" height=\"40\" src=\"https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2024\/03\/Yassir-Malik.jpg\" class=\"entry-author__image\" alt=\"yassir-malik-profile-picture\" \/>\t\t\t\t<span class=\"entry-author__name\">Yassir Malik<\/span>\n\t\t\t<\/a>\n\n\t\t\t\t\t<\/div>\n\n\t\t\n\t\t<div class=\"entry-author-wrapper\">\n\t\t\t<a class=\"entry-author\" href=\"https:\/\/www.sage.com\/en-us\/blog\/author\/lauraslingo\/\">\n\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"40\" height=\"40\" src=\"https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2026\/03\/laura-slingo-headshot-350x350.jpg\" class=\"entry-author__image\" alt=\"Laura Slingo\" srcset=\"https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2026\/03\/laura-slingo-headshot-350x350.jpg 350w, https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2026\/03\/laura-slingo-headshot.jpg 400w\" sizes=\"auto, (max-width: 40px) 100vw, 40px\" \/>\t\t\t\t<span class=\"entry-author__name\">Laura Slingo<\/span>\n\t\t\t<\/a>\n\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t<\/div>\n<\/div>\n\n\n\n<section class=\"wp-block-sage-article-update\"><div class=\"sage-article-update__inner\"><p>This article was originally published on July 11, 2024 but has been refreshed and re-published with new content on August 26, 2026.<\/p><\/div><\/section>\n\n\n\n<p class=\"wp-block-paragraph\">A business can look profitable on paper and still struggle to cover payroll, supplier bills, or loan payments when they come due. A cash flow statement helps explain why by showing how cash moved into and out of the business during a specific reporting period.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Together with the balance sheet and income statement, it gives business owners, finance teams, lenders, and investors a clearer view of the company\u2019s cash position. A standard cash flow statement format organizes these movements into operating, investing, and financing activities.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Learn how to prepare a <a href=\"https:\/\/www.sage.com\/en-us\/blog\/cash-flow-statement-explained\/\">cash flow statement<\/a> using our Excel template, enter the figures for each section, and choose between the direct and indirect methods to build an accurate picture of your business\u2019s cash flow.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"#gate-a6a5f672-cc5d-477f-b42e-e15681835552\">Download the free cash flow statement template for Excel<\/a>, then follow the six steps below to complete it.<\/p>\n\n\n<section id=\"key-takeaways\" class=\"wp-block-sage-key-takeaways\"><div class=\"sage-key-takeaways__inner\"><h2 class=\"wp-block-heading has-h-3-font-size\">Key takeaways<\/h2>\n<ul class=\"wp-block-list\">\n<li>A cash flow statement organizes cash movements into operating, investing, and financing activities for a specific reporting period.<\/li>\n\n\n\n<li>The Excel cash flow statement template helps you record the opening balance, enter cash inflows and outflows, and calculate the closing balance.<\/li>\n\n\n\n<li>Operating cash flow can be prepared using either the direct or indirect method, depending on your accounting records and reporting requirements.<\/li>\n\n\n\n<li>The ending cash balance should equal the opening balance plus the net change from operating, investing, and financing activities, plus or minus any effect of exchange-rate changes on cash and cash equivalents.<\/li>\n\n\n\n<li>GAAP and IFRS classify some cash flows differently, so businesses should apply the relevant framework consistently from one reporting period to the next.<\/li>\n<\/ul>\n<\/div><\/section>\n\n\n<h2 id=\"h-here-s-what-we-ll-cover\" class=\"wp-block-heading\">Here&#8217;s what we&#8217;ll cover<\/h2>\n\n\n<?xml encoding=\"utf-8\" ?><div class=\"wp-block-yoast-seo-table-of-contents yoast-table-of-contents\"><ul><li><a href=\"#h-how-to-make-a-cash-flow-statement-in-six-steps\" data-level=\"2\">How to make a cash flow statement in six steps<\/a><\/li><li><a href=\"#h-what-is-the-difference-between-the-direct-and-indirect-cash-flow-methods\" data-level=\"2\">What is the difference between the direct and indirect cash flow methods?<\/a><\/li><li><a href=\"#h-what-does-ias-7-require-for-a-cash-flow-statement\" data-level=\"2\">What does IAS 7 require for a cash flow statement?<\/a><\/li><li><a href=\"#h-cash-flow-statement-template\" data-level=\"2\">Cash flow statement template<\/a><\/li><li><a href=\"#h-frequently-asked-questions\" data-level=\"2\">Frequently asked questions<\/a><\/li><\/ul><\/div>\n\n\n\n<h2 id=\"h-how-to-make-a-cash-flow-statement-in-six-steps\" class=\"wp-block-heading\">How to make a cash flow statement in six steps<\/h2>\n\n\n<div class=\"lottie-animation\">\n\t<figure class=\"lottie-animation__figure\" data-sage-lottie-animation=\"{&quot;id&quot;:&quot;lottie-592ac958-ef0e-4550-b067-544ccb8238ed&quot;,&quot;playOn&quot;:&quot;pageLoad&quot;,&quot;loop&quot;:false,&quot;controls&quot;:true,&quot;speed&quot;:1,&quot;width&quot;:&quot;&quot;,&quot;mode&quot;:&quot;forward&quot;,&quot;animationData&quot;:{&quot;file&quot;:31139,&quot;src&quot;:&quot;https:\\\/\\\/www.sage.com\\\/en-us\\\/blog\\\/wp-content\\\/uploads\\\/sites\\\/2\\\/2025\\\/06\\\/Cash-Flow-Statement-Template-1.json&quot;}}\">\n\t\t\t\t\t<div class=\"lottie-animation__controls\">\n\t\t\t\t<button class=\"lottie-animation__control lottie-animation__control--play\">\n\t\t\t\t\t<span class=\"screen-reader-text\">Play animation<\/span>\n\t\t\t\t<\/button>\n\t\t\t\t<button class=\"lottie-animation__control lottie-animation__control--pause\">\n\t\t\t\t\t<span class=\"screen-reader-text\">Pause animation<\/span>\n\t\t\t\t<\/button>\n\t\t\t<\/div>\n\t\t\t<\/figure>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\">To prepare a cash flow statement, start with the opening cash balance, then calculate operating, investing, and financing cash flows before reconciling the net change to the closing balance.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The six steps below show how to create a cash flow statement for a single reporting period, using the same accounting framework throughout.<\/p>\n\n\n\n<h3 id=\"h-1-enter-the-opening-cash-balance\" class=\"wp-block-heading\">1. Enter the opening cash balance<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Start with the total cash and cash equivalents available at the beginning of the reporting period.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The opening balance should normally match the closing balance from the previous reporting period. Enter it in the opening cash balance field of the <a href=\"https:\/\/www.sage.com\/en-us\/blog\/cash-flow-statement-template\/#gate-a6a5f672-cc5d-477f-b42e-e15681835552\">cash flow statement template<\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Cash includes cash on hand and demand deposits, such as checking account balances. Cash equivalents are short-term, highly liquid investments that can be converted into known amounts of cash with an insignificant risk of changes in value.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Under International Accounting Standard 7 (<a href=\"https:\/\/www.ifrs.org\/issued-standards\/list-of-standards\/ias-7-statement-of-cash-flows\/\" target=\"_blank\" rel=\"noreferrer noopener\">IAS 7<\/a>), qualifying investments normally have a maturity of three months or less from the date they are acquired.<\/p>\n\n\n\n<h3 id=\"h-2-calculate-cash-flow-from-operating-activities\" class=\"wp-block-heading\">2. Calculate cash flow from operating activities<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Operating activities show how the company\u2019s core business generated and used cash. You can calculate this section using either the direct or indirect method.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Method<\/th><th>What to enter<\/th><\/tr><\/thead><tbody><tr><td><strong>Direct method<\/strong><\/td><td>List cash collected from customers and subtract cash paid to suppliers, employees, landlords, utility providers, and tax authorities.<\/td><\/tr><tr><td><strong>Indirect method<\/strong><\/td><td>Start with the profit measure required by your reporting framework, then adjust for non-cash items and changes in operating assets and liabilities.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">The indirect method makes the <a href=\"https:\/\/www.sage.com\/en-us\/blog\/cash-flow-vs-profit\/\">differences between cash flow and profit<\/a> especially clear because it starts with profit and then adjusts that figure to determine cash flow.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Common indirect-method adjustments include:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Depreciation and amortization:<\/strong> add these non-cash expenses back.<\/li>\n\n\n\n<li><strong>Inventory:<\/strong> subtract an increase in inventory or add a decrease.<\/li>\n\n\n\n<li><strong>Accounts receivable:<\/strong> subtract an increase in receivables or add a decrease.<\/li>\n\n\n\n<li><strong>Accounts payable:<\/strong> add an increase in payables or subtract a decrease.<\/li>\n\n\n\n<li><strong>Other operating assets and liabilities:<\/strong> adjust increases and decreases according to how they affected cash.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Apply these adjustments to calculate net cash from operating activities.<\/p>\n\n\n\n<h3 id=\"h-3-calculate-cash-flow-from-investing-activities\" class=\"wp-block-heading\">3. Calculate cash flow from investing activities<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Investing activities generally cover cash used to acquire long-term assets and investments that aren\u2019t cash equivalents, as well as cash received when those assets or investments are sold or mature.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Cash inflows<\/th><th>Cash outflows<\/th><\/tr><\/thead><tbody><tr><td>Proceeds from selling property, equipment, or other long-term assets.<\/td><td>Purchases of property, equipment, or other long-term assets.<\/td><\/tr><tr><td>Proceeds from selling or maturing investments.<\/td><td>Purchases of investments.<\/td><\/tr><tr><td>Principal repayments received on loans the business made to others.<\/td><td>Loans made by the business to other entities.<\/td><\/tr><tr><td>Proceeds from selling intangible assets, such as patents or software rights.<\/td><td>Purchases of intangible assets.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Add the inflows and subtract the outflows to calculate net cash from investing activities.<\/p>\n\n\n\n<h3 id=\"h-4-calculate-cash-flow-from-financing-activities\" class=\"wp-block-heading\">4. Calculate cash flow from financing activities<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Financing activities show how the business raises capital, repays debt, and returns cash to owners or shareholders. Common examples are shown below, although the classification of some interest and dividend cash flows differs between GAAP and IFRS.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Cash inflows<\/th><th>Cash outflows<\/th><\/tr><\/thead><tbody><tr><td>Proceeds from bank loans and other borrowing.<\/td><td>Repayment of loan principal.<\/td><\/tr><tr><td>Proceeds from issuing common or preferred stock.<\/td><td>Dividend payments.<\/td><\/tr><tr><td>Other cash received from owners or investors.<\/td><td>Repurchases of the company\u2019s shares.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Follow the accounting framework that applies to your business and use the same classifications consistently.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Add the inflows and subtract the outflows to calculate net cash from financing activities.<\/p>\n\n\n\n<h3 id=\"h-5-calculate-the-net-change-in-cash\" class=\"wp-block-heading\">5. Calculate the net change in cash<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Add the totals from all three sections:<\/p>\n\n\n\n<div class=\"wp-block-math\"><math display=\"block\"><semantics><mrow><mtext>Net&nbsp;cash&nbsp;flow&nbsp;from&nbsp;activities<\/mtext><mo>=<\/mo><mtext>Operating&nbsp;cash&nbsp;flow<\/mtext><mo>+<\/mo><mtext>Investing&nbsp;cash&nbsp;flow<\/mtext><mo>+<\/mo><mtext>Financing&nbsp;cash&nbsp;flow<\/mtext><\/mrow><annotation encoding=\"application\/x-tex\">\\text{Net cash flow from activities} = \\text{Operating cash flow} + \\text{Investing cash flow} + \\text{Financing cash flow}<\/annotation><\/semantics><\/math><\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><em>If you hold cash or cash equivalents in foreign currencies, present the effect of exchange-rate changes separately when reconciling the opening and closing cash balances.<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A positive result means cash and cash equivalents increased during the reporting period. A negative result means total cash outflows exceeded total cash inflows during the period.<\/p>\n\n\n\n<h3 id=\"h-6-calculate-the-closing-cash-balance\" class=\"wp-block-heading\"><strong>6. Calculate the closing cash balance<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Follow this formula to calculate your cash balance:<\/p>\n\n\n\n<div class=\"wp-block-math\"><math display=\"block\"><semantics><mrow><mtext>Closing&nbsp;cash&nbsp;balance<\/mtext><mo>=<\/mo><mtext>Opening&nbsp;cash&nbsp;balance<\/mtext><mo>+<\/mo><mtext>Net&nbsp;cash&nbsp;flow&nbsp;from&nbsp;activities<\/mtext><mo>+<\/mo><mtext>Effect&nbsp;of&nbsp;exchange-rate&nbsp;changes&nbsp;(if&nbsp;applicable)<\/mtext><\/mrow><annotation encoding=\"application\/x-tex\">\\text{Closing cash balance} = \\text{Opening cash balance} + \\text{Net cash flow from activities} + \\text{Effect of exchange-rate changes (if applicable)}<\/annotation><\/semantics><\/math><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">For example, assuming there are no exchange-rate effects, say operating activities generated $12,000, while investing activities used $9,000 and financing activities used $7,000. The net change in cash would be -$4,000 ($12,000 &#8211; $9,000 &#8211; $7,000). If the opening cash balance was $25,000, the closing cash balance would be $21,000.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In this example, the business generated positive cash flow from its core operations, but its overall cash balance fell because investing and financing outflows were greater than the cash generated from operating activities.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The closing balance should reconcile with the company\u2019s cash records at the end of the reporting period. It will normally become the opening balance for the next statement.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">If your calculation produces a negative closing balance, check the underlying records and classifications first. If the figure is accurate, review the underlying <a href=\"https:\/\/www.sage.com\/en-us\/blog\/cash-flow-problems\/\">cash flow problems<\/a> that caused the shortfall.<\/p>\n\n\n<div class=\"lottie-animation\">\n\t<figure class=\"lottie-animation__figure\" data-sage-lottie-animation=\"{&quot;id&quot;:&quot;lottie-bd0e06cc-0f92-4495-828d-f3aa147b5456&quot;,&quot;playOn&quot;:&quot;pageLoad&quot;,&quot;loop&quot;:false,&quot;controls&quot;:true,&quot;speed&quot;:1,&quot;width&quot;:&quot;&quot;,&quot;mode&quot;:&quot;forward&quot;,&quot;animationData&quot;:{&quot;file&quot;:31140,&quot;src&quot;:&quot;https:\\\/\\\/www.sage.com\\\/en-us\\\/blog\\\/wp-content\\\/uploads\\\/sites\\\/2\\\/2025\\\/06\\\/Cash-Flow-Statement-Template-2.json&quot;}}\">\n\t\t\t\t\t<div class=\"lottie-animation__controls\">\n\t\t\t\t<button class=\"lottie-animation__control lottie-animation__control--play\">\n\t\t\t\t\t<span class=\"screen-reader-text\">Play animation<\/span>\n\t\t\t\t<\/button>\n\t\t\t\t<button class=\"lottie-animation__control lottie-animation__control--pause\">\n\t\t\t\t\t<span class=\"screen-reader-text\">Pause animation<\/span>\n\t\t\t\t<\/button>\n\t\t\t<\/div>\n\t\t\t<\/figure>\n<\/div>\n\n\n\n<h2 id=\"h-what-is-the-difference-between-the-direct-and-indirect-cash-flow-methods\" class=\"wp-block-heading\">What is the difference between the direct and indirect cash flow methods?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Both the direct and indirect cash flow methods produce the same net cash flow from operating activities, but they use a different starting point and presentation.<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-first-column\"><table class=\"has-fixed-layout\"><thead><tr><th>Differences<\/th><th>Direct method<\/th><th>Indirect method<\/th><\/tr><\/thead><tbody><tr><td><strong>How it works<\/strong>:<\/td><td>Lists major cash receipts and cash payments from operating activities.<\/td><td>Starts with profit or loss under IFRS or net income under GAAP and adjusts for non-cash items and changes in working capital.<\/td><\/tr><tr><td><strong>Starting point<\/strong>:<\/td><td>Cash collected and cash paid during the reporting period.<\/td><td>Profit or net income reported for the period.<\/td><\/tr><tr><td><strong>Typical effort<\/strong>:<\/td><td>Often requires more detailed information about cash receipts and payments.<\/td><td>Can be easier to prepare from accrual-based financial statements because it starts with reported profit or net income.<\/td><\/tr><tr><td><strong>IFRS treatment<\/strong>:<\/td><td>Permitted and encouraged under IAS 7; a separate reconciliation from profit or loss is not required.<\/td><td>Permitted; the calculation itself reconciles profit or loss to operating cash flow.<\/td><\/tr><tr><td><strong>GAAP treatment<\/strong>:<\/td><td>Permitted; a separate reconciliation of net income to net cash flow from operating activities is required.<\/td><td>Permitted; the reconciliation is presented through the indirect calculation.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\" id=\"h-\">IFRS 18 changes the starting point for the indirect method for annual reporting periods beginning on or after January 1, 2027. See the IAS 7 requirements below for more detail.<\/p>\n\n\n\n<h2 id=\"h-what-does-ias-7-require-for-a-cash-flow-statement\" class=\"wp-block-heading\">What does IAS 7 require for a cash flow statement?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Under IAS 7, businesses reporting under IFRS Accounting Standards must prepare a cash flow statement that classifies cash flows into operating, investing, and financing activities.<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-first-column\"><table class=\"has-fixed-layout\"><thead><tr><th><strong>IAS 7 requirement<\/strong><\/th><th><strong>What it means when preparing the statement<\/strong><\/th><\/tr><\/thead><tbody><tr><td><strong>Use three activity categories:<\/strong><\/td><td>Classify cash flows as operating, investing, or financing activities.<\/td><\/tr><tr><td><strong>Choose how to report operating cash flows<\/strong>:<\/td><td>Use either the direct method or the indirect method.<\/td><\/tr><tr><td><strong>Report most investing and financing cash flows separately<\/strong>:<\/td><td>Show major cash receipts and payments separately rather than combining them into one net figure. IAS 7 allows net reporting only in limited circumstances.<\/td><\/tr><tr><td><strong>Present interest and dividends separately<\/strong>:<\/td><td>Disclose interest and dividend cash flows separately and classify them consistently from period to period.<\/td><\/tr><tr><td><strong>Exclude non-cash transactions from the statement<\/strong>:<\/td><td>Do not include investing or financing transactions that did not use cash or cash equivalents. Disclose them elsewhere in the financial statements instead.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 id=\"h-what-changes-to-ias-7-requirements-take-effect-in-2027\" class=\"wp-block-heading\">What changes to IAS 7 requirements take effect in 2027?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">For annual reporting periods beginning on or after January 1, 2027, <a href=\"https:\/\/www.ifrs.org\/content\/dam\/ifrs\/project\/primary-financial-statements\/ifrs-standard\/projectsummary-ifrs18-april2024.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">IFRS 18<\/a> amends IAS 7 so that businesses using the indirect method must begin the reconciliation with operating profit or loss. Earlier application is permitted.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\" id=\"h-\">It also changes how interest and dividend cash flows are classified, with specific requirements depending on whether investing in assets or providing financing to customers is a main business activity.<\/p>\n\n\n\n<h2 id=\"h-cash-flow-statement-template\" class=\"wp-block-heading\">Cash flow statement template<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"#gate-a6a5f672-cc5d-477f-b42e-e15681835552\">Download our free Excel template<\/a> today and use it with our six-step preparation guide to get a clear picture of your cash flow.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The template uses a clear cash flow statement format in Excel, with fields for entering the opening balance, recording cash flows for the reporting period, and calculating the closing balance.\u2014so you don\u2019t have to build a cash flow statement from scratch.<\/p>\n\n\n\n<figure data-wp-context=\"{&quot;imageId&quot;:&quot;6ab90702b6c9d&quot;}\" data-wp-interactive=\"core\/image\" data-wp-key=\"6ab90702b6c9d\" class=\"wp-block-image aligncenter size-large wp-lightbox-container\"><img loading=\"lazy\" decoding=\"async\" width=\"577\" height=\"810\" data-wp-class--hide=\"state.isContentHidden\" data-wp-class--show=\"state.isContentVisible\" data-wp-init=\"callbacks.setButtonStyles\" data-wp-on--click=\"actions.showLightbox\" data-wp-on--load=\"callbacks.setButtonStyles\" data-wp-on--pointerdown=\"actions.preloadImage\" data-wp-on--pointerenter=\"actions.preloadImageWithDelay\" data-wp-on--pointerleave=\"actions.cancelPreload\" data-wp-on-window--resize=\"callbacks.setButtonStyles\" src=\"https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2024\/07\/Cash-flow-template-image-3-577x810.jpg\" alt=\"Cash flow statement template\" class=\"wp-image-23991\" srcset=\"https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2024\/07\/Cash-flow-template-image-3-577x810.jpg 577w, https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2024\/07\/Cash-flow-template-image-3-547x768.jpg 547w, https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2024\/07\/Cash-flow-template-image-3-768x1078.jpg 768w, https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2024\/07\/Cash-flow-template-image-3-1094x1536.jpg 1094w, https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2024\/07\/Cash-flow-template-image-3.jpg 1459w\" sizes=\"auto, (max-width: 577px) 100vw, 577px\" \/><button\n\t\t\tclass=\"lightbox-trigger\"\n\t\t\ttype=\"button\"\n\t\t\taria-haspopup=\"dialog\"\n\t\t\tdata-wp-bind--aria-label=\"state.thisImage.triggerButtonAriaLabel\"\n\t\t\tdata-wp-init=\"callbacks.initTriggerButton\"\n\t\t\tdata-wp-on--click=\"actions.showLightbox\"\n\t\t\tdata-wp-style--right=\"state.thisImage.buttonRight\"\n\t\t\tdata-wp-style--top=\"state.thisImage.buttonTop\"\n\t\t>\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"12\" height=\"12\" fill=\"none\" viewBox=\"0 0 12 12\">\n\t\t\t\t<path fill=\"#fff\" d=\"M2 0a2 2 0 0 0-2 2v2h1.5V2a.5.5 0 0 1 .5-.5h2V0H2Zm2 10.5H2a.5.5 0 0 1-.5-.5V8H0v2a2 2 0 0 0 2 2h2v-1.5ZM8 12v-1.5h2a.5.5 0 0 0 .5-.5V8H12v2a2 2 0 0 1-2 2H8Zm2-12a2 2 0 0 1 2 2v2h-1.5V2a.5.5 0 0 0-.5-.5H8V0h2Z\" \/>\n\t\t\t<\/svg>\n\t\t<\/button><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Once completed, the statement can support broader <a href=\"https:\/\/www.sage.com\/en-us\/blog\/cash-flow-management-tips-businesses\/\">cash flow management<\/a> by helping you monitor cash movements and compare results across reporting periods.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/www.sage.com\/en-us\/blog\/cash-flow-statement-template\/#gate-a6a5f672-cc5d-477f-b42e-e15681835552\">Download the free cash flow statement template for Excel<\/a> today and use it with our six-step preparation guide to get a clear picture of your cash flow.<\/p>\n\n\n\n<h3 id=\"h-what-information-do-you-need-to-complete-the-template\" class=\"wp-block-heading\">What information do you need to complete the template?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Before completing the template, gather the financial records for the reporting period. Depending on the method you use and your business activities, you may need:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Opening cash balance.<\/li>\n\n\n\n<li>Bank and transaction records.<\/li>\n\n\n\n<li>Customer receipts.<\/li>\n\n\n\n<li>Supplier and operating payments.<\/li>\n\n\n\n<li>Payroll and tax payments.<\/li>\n\n\n\n<li>Asset purchases and sales.<\/li>\n\n\n\n<li>Loan and investor activity.<\/li>\n\n\n\n<li>Income statement and balance sheet figures, particularly if you\u2019re using the indirect method.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Note that this template records cash movements for a completed reporting period. To project future inflows, outflows, and potential shortfalls, use <a href=\"https:\/\/www.sage.com\/en-us\/blog\/what-is-cash-flow-forecasting\/\">cash flow forecasting<\/a> instead.<\/p>\n\n\n\n<h3 id=\"h-what-should-you-leave-out-of-a-cash-flow-statement\" class=\"wp-block-heading\">What should you leave out of a cash flow statement?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Leave out transactions that did not involve cash or cash equivalents, such as acquiring equipment through a finance arrangement without an initial cash payment. You should also exclude transactions outside the reporting period.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Don\u2019t include an investment in the opening or closing cash balance unless it qualifies as a cash equivalent. Cash paid to buy the investment or received from selling it may still appear under investing activities.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">You may still need to disclose non-cash investing and financing transactions elsewhere in your financial statements, depending on the accounting framework you follow.<\/p>\n\n\n\n<h3 id=\"h-how-do-you-check-a-completed-cash-flow-statement\" class=\"wp-block-heading\">How do you check a completed cash flow statement?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Check that the closing cash balance equals the opening balance plus the net change from operating, investing, and financing activities using this formula:<\/p>\n\n\n\n<div class=\"wp-block-math\"><math display=\"block\"><semantics><mrow><mtext>Closing&nbsp;cash&nbsp;balance<\/mtext><mo>=<\/mo><mtext>Opening&nbsp;cash&nbsp;balance<\/mtext><mo>+<\/mo><mtext>Net&nbsp;change&nbsp;in&nbsp;cash<\/mtext><\/mrow><annotation encoding=\"application\/x-tex\">\\text{Closing cash balance} = \\text{Opening cash balance} + \\text{Net change in cash}<\/annotation><\/semantics><\/math><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Compare the closing balance with the cash and cash equivalents recorded in the company\u2019s general ledger and balance sheet. Use completed bank reconciliations to verify the underlying bank account balances. If the figures do not match, review the reporting period, transaction classifications, omitted entries, and formulas in the Excel template.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For recurring or more complex reporting, <a href=\"https:\/\/www.sage.com\/en-us\/accounting-software\/financial-reporting\/\">financial reporting software<\/a> can centralize financial data and automate report creation.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/www.sage.com\/en-us\/accounting-software\/cash-management\/\">Cash flow management software<\/a> can also automate bank reconciliation and provide real-time visibility into cash positions, while <a href=\"https:\/\/www.sage.com\/en-us\/sage-business-cloud\/intacct\/product-capabilities\/core-financials\/cash-management\/\">Sage Intacct cash management automation software<\/a> supports these processes for growing finance teams.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Once the figures reconcile, <a href=\"https:\/\/www.sage.com\/en-us\/blog\/why-you-should-be-doing-cash-flow-analysis\/\">cash flow analysis<\/a> can help you examine where cash comes from, where it goes, and how those patterns change over time.<\/p>\n\n\n\n<div class=\"single-cta gated-content\">\n\t<div class=\"single-cta__positioner on-scroll-highlight__target\">\n\t\t<div class=\"single-cta__wrapper has-dark-background-color\">\n\t\t\t<div class=\"single-cta__content\">\n\t\t\t\t\t\t\t\t<h2 class=\"single-cta__title h3\">Cash flow Statement Template<\/h2>\n\n\t\t\t\t\t\t\t\t\t<div class=\"single-cta__description\">\n\t\t\t\t\t\t<p><!-- wp:paragraph --><\/p>\n<p>Download our cash flow statement Excel templates<\/p>\n<p><!-- \/wp:paragraph --><\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a\n\t\t\t\t\t\thref=\"##gate-a6a5f672-cc5d-477f-b42e-e15681835552\"\n\t\t\t\t\t\tclass=\"single-cta__button button button--primary\"\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t>Download now<\/a>\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<img decoding=\"async\" width=\"577\" height=\"810\" src=\"https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2024\/07\/Cash-flow-template-image-1-577x810.jpg\" class=\"single-cta__image\" alt=\"A screenshot of a cash flow statement template\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2024\/07\/Cash-flow-template-image-1-577x810.jpg 577w\" sizes=\"auto, (min-width: 48em) 33vw, 100vw\" \/>\t\t\t<\/div>\n<\/div>\n\n\n<section class=\"wp-block-sage-faq\">\n\t\n<h2 id=\"h-frequently-asked-questions\" class=\"wp-block-heading\">Frequently asked questions<\/h2>\n\t\t\t<div class=\"faq-items\">\n\t\t\t<div class=\"wp-block-sage-faq-item\" id=\"faq-item-408743db\">\n\t<div class=\"faq-item-question\">\n\t\t\n<h3 id=\"h-can-you-customize-the-excel-cash-flow-statement-template\" class=\"wp-block-heading\">Can you customize the Excel cash flow statement template?<\/h3>\n\t<\/div>\n\t\t\t<div class=\"faq-item-answer\">\n\t\t\t\n<p class=\"wp-block-paragraph\">Yes. You can edit the labels, add or remove rows, and adjust the categories to reflect your business activities. After customizing the template, check the formulas and make sure the operating, investing, and financing totals reconcile correctly to the closing cash balance.<\/p>\n\t\t<\/div>\n\t<\/div>\n<div class=\"wp-block-sage-faq-item\" id=\"faq-item-ece44a22\">\n\t<div class=\"faq-item-question\">\n\t\t\n<h3 id=\"h-how-often-should-you-prepare-a-cash-flow-statement\" class=\"wp-block-heading\">How often should you prepare a cash flow statement?<\/h3>\n\t<\/div>\n\t\t\t<div class=\"faq-item-answer\">\n\t\t\t\n<p class=\"wp-block-paragraph\">For internal cash monitoring, you might prepare a cash flow statement monthly, quarterly, or whenever you need a clearer view of cash movements. If the statement forms part of your formal financial reporting, follow the reporting frequency and accounting requirements that apply to your business.<\/p>\n\t\t<\/div>\n\t<\/div>\n<div class=\"wp-block-sage-faq-item\" id=\"faq-item-1e58a2c4\">\n\t<div class=\"faq-item-question\">\n\t\t\n<h3 id=\"h-can-the-same-template-be-used-for-gaap-and-ifrs\" class=\"wp-block-heading\">Can the same template be used for GAAP and IFRS?<\/h3>\n\t<\/div>\n\t\t\t<div class=\"faq-item-answer\">\n\t\t\t\n<p class=\"wp-block-paragraph\">The same basic cash flow statement format can be used as a starting point under Generally Accepted Accounting Principles (GAAP) and International Financial Reporting Standards (IFRS). However, the frameworks classify and disclose some cash flows differently, so adapt the template to the requirements that apply to your business and use those classifications consistently.<\/p>\n\t\t<\/div>\n\t<\/div>\n\t\t<\/div>\n\t<\/section>\n\n\n\n<section class=\"wp-block-sage-container is-constrained\"><div class=\"sage-container__inner\">\n<p class=\"wp-block-paragraph\"><em>This article was verified by a US-based Certified Public Accountant (CPA). Accounting rules are complex and change frequently, and we recommend you seek any accounting advice from a qualified CPA.<\/em><\/p>\n<\/div><\/section>\n\n\n<section class=\"more-topics alignfull has-grey-light-background-color wp-block-sage-post-topics\">\n\t<div class=\"container\">\n\t\t<div class=\"row\">\n\t\t\t<div class=\"col col-12 col-lg-4\">\n\t\t\t\t<h3 class=\"more-topics__title h2\">Browse more topics from this article<\/h3>\n\t\t\t<\/div>\n\t\t\t<div class=\"col col-12 col-lg-8\">\n\t\t\t\t<ul class=\"post-tags__list\">\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/en-us\/blog\/hub\/accounting-101\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tAccounting 101\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/en-us\/blog\/hub\/cash-flow\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tCash Flow\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/en-us\/blog\/hub\/small-business\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tSmall business\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t<\/div>\n\t\t<\/div>\n\t<\/div>\n<\/section>\n\n\n<div class=\"alignfull wp-block-sage-related-posts\">\n\t<section class=\"related-posts card-grid has-dark-background-color\">\n\t<div class=\"container\">\n\t\t\t\t\t<div class=\"row\">\n\t\t\t\t<div class=\"col\">\n\t\t\t\t\t<h2 class=\"related-posts__heading related-posts__heading--featured h1\">Explore more wisdom<\/h2>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\n\t\t\t<div class=\"row related-posts__featured\">\n\t\t\t\t<div class=\"col card-grid__item\">\n\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-0 post-31288 post type-post status-publish format-standard has-post-thumbnail hentry category-money-matters tag-boss-your-business tag-cash-flow tag-growing-a-business tag-small-business tag-staying-competitive business_type-small-business business_type-growing-business card-post--is-clickable\"\n>\n\t<div class=\"card-post__media-wrapper\">\n\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1440\" height=\"810\" src=\"https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2022\/04\/GettyImages-734165167-1440x810.jpg\" class=\"card-post__image\" alt=\"A woman on earophones taking notes\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2022\/04\/GettyImages-734165167-684x384.jpg 684w, https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2022\/04\/GettyImages-734165167-768x432.jpg 768w, https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2022\/04\/GettyImages-734165167-1440x810.jpg 1440w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\t<\/div>\n\n\t<div class=\"card-post__content\">\n\t\t\t\t\t<div class=\"card-post__label\">Recommended<\/div>\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-09-24T10:28:33-04:00\">September 24, 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">7 min read<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h3\">\n\t\t\t\t\t\t\t<a\n\t\t\t\t\tclass=\"card-post__title-link\"\n\t\t\t\t\thref=\"https:\/\/www.sage.com\/en-us\/blog\/outstanding-checks-bank-reconciliation\/\"\n\t\t\t\t>\n\t\t\t\n\t\t\tWhat are outstanding checks in bank reconciliation? How to identify, calculate, and manage them\n\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/p>\n\n\t\t\n\t\t\t\t\t<p class=\"card-post__description\">\n\t\t\t\tOutstanding checks can make your bank statement show more cash than your business has already committed. Learn how to identify, calculate, record, and manage them during bank reconciliation.\t\t\t<\/p>\n\t\t\n\t\t\t<\/div>\n\n\t<\/article>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\n\t\t\t\t\t<div class=\"row related-posts__non-featured\">\n\t\t\t\t<div class=\"col col-12\">\n\t\t\t\t\t<h2 class=\"related-posts__heading related-posts__heading--more h4\">More on this Topic<\/h2>\n\t\t\t\t<\/div>\n\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-1 post-31399 post type-post status-publish format-standard has-post-thumbnail hentry category-accountants category-money-matters tag-accountants tag-accounting-101 tag-boss-your-business tag-business-continuity tag-cash-flow business_type-small-business\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/en-us\/blog\/what-is-an-nsf-check\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2023\/09\/GettyImages-677893494-684x384.jpg\" class=\"card-post__image\" alt=\"High performance is key for businesses\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2023\/09\/GettyImages-677893494-684x384.jpg 684w, https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2023\/09\/GettyImages-677893494-768x512.jpg 768w, https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2023\/09\/GettyImages-677893494-1215x810.jpg 1215w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-09-16T07:48:37-04:00\">September 16, 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">8 min read<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tNSF check meaning: What is an NSF check?\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-2 post-29498 post type-post status-publish format-standard has-post-thumbnail hentry category-strategy-legal-operations category-trends-insights tag-accounting-101 tag-business-intelligence tag-inventory-management tag-productivity tag-staying-competitive tag-supply-chain-management business_type-small-business business_type-growing-business industry-manufacturing industry-nonprofit\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/en-us\/blog\/fifo-vs-lifo\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2023\/09\/GettyImages-1441453430-684x384.jpg\" class=\"card-post__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2023\/09\/GettyImages-1441453430-684x384.jpg 684w, https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2023\/09\/GettyImages-1441453430-768x512.jpg 768w, https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2023\/09\/GettyImages-1441453430-1215x810.jpg 1215w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-09-16T07:20:48-04:00\">September 16, 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">10 min read<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tFIFO vs. LIFO: Differences, formulas, and examples\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-3 post-30696 post type-post status-publish format-standard has-post-thumbnail hentry category-money-matters category-strategy-legal-operations tag-accounting-101 tag-business-intelligence tag-cash-flow tag-cloud-financial-management tag-compliance business_type-small-business business_type-growing-business\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/en-us\/blog\/deposits-in-transit-bank-reconciliation\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2022\/04\/GettyImages-642394299-684x384.jpg\" class=\"card-post__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2022\/04\/GettyImages-642394299-684x384.jpg 684w, https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2022\/04\/GettyImages-642394299-768x432.jpg 768w, https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2022\/04\/GettyImages-642394299-1440x810.jpg 1440w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-09-15T04:56:35-04:00\">September 15, 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">13 min read<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tWhat are deposits in transit and why are they included in a bank reconciliation?\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-4 post-27542 post type-post status-publish format-standard has-post-thumbnail hentry category-money-matters tag-accountants tag-accounting-101 tag-automation tag-small-business business_type-small-business business_type-accountants\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/en-us\/blog\/what-is-invoice-processing\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2023\/09\/GettyImages-1415809513-684x384.jpg\" class=\"card-post__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2023\/09\/GettyImages-1415809513-684x384.jpg 684w, https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2023\/09\/GettyImages-1415809513-768x512.jpg 768w, https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2023\/09\/GettyImages-1415809513-1215x810.jpg 1215w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-09-14T11:19:56-04:00\">September 14, 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">13 min read<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tInvoice processing: Definition, key steps, and benefits\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n<\/section>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Download our cash flow statement template for Excel and follow the steps to organize your cash activity, complete each section, and calculate your closing balance.<\/p>\n","protected":false},"author":1774,"featured_media":20124,"menu_order":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_yoast_wpseo_is_cornerstone":"","_yoast_wpseo_meta-robots-noindex":"","_yoast_wpseo_meta-robots-nofollow":"","_yoast_wpseo_opengraph-title":"","_yoast_wpseo_opengraph-description":"","_yoast_wpseo_opengraph-image":"","_yoast_wpseo_opengraph-image-id":"","_yoast_wpseo_twitter-title":"","_yoast_wpseo_twitter-description":"","_yoast_wpseo_twitter-image":"","_yoast_wpseo_twitter-image-id":"","_yoast_wpseo_schema_page_type":"","_yoast_wpseo_schema_article_type":"","_sage_video":false,"_yoast_wpseo_focuskeywords":"[]","_yoast_wpseo_keywordsynonyms":"[\"\"]","_yoast_wpseo_primary_category":"43","sage_membership_post_content_type":"article","sage_membership_post_featured_video_id":"","sage_membership_post_video_type":"trailer","sage_membership_post_featured_video_duration":"","post_featured_image_hide":false,"sage_hide_published_date":false,"sage_hide_read_time":false,"sage_hide_share_buttons":false,"_pwl_sage_podcast_buzzsprout_src":"","footnotes":""},"categories":[158,43],"tags":[110,299,34],"business_type":[40,41],"lilypad":[],"context":[],"industry":[],"persona":[150,96,97],"imagine_tag":[209,233,230],"coauthors":[509,1059],"class_list":["post-23854","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accountants","category-money-matters","tag-accounting-101","tag-cash-flow","tag-small-business","business_type-small-business","business_type-growing-business"],"sage_meta":{"region":"en-us","author_name":"Yassir 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