{"id":23854,"date":"2024-07-11T07:50:14","date_gmt":"2024-07-11T11:50:14","guid":{"rendered":"https:\/\/www.sage.com\/en-us\/blog\/?p=23854"},"modified":"2025-09-18T06:47:12","modified_gmt":"2025-09-18T10:47:12","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--has-illustration entry-header--has-illustration--generic\">\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\t\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 \"><time class=\"entry-date published\" datetime=\"2024-07-11T07:50:14-04:00\">July 11, 2024<\/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\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t<\/div>\n<\/div>\n\n\n\n\n\n<p>As one of the 3 main financial statements, a cash flow statement is an essential tool for understanding a company&#8217;s financial health, assessing its liquidity, and confirming how much cash it has on hand. <\/p>\n\n\n\n<p>Along with the balance sheet and income statement, this set of financial documents are required for both private and public companies.<\/p>\n\n\n\n<p>&nbsp;A standard cash flow statement format encompasses three main sections: operating activities, investing activities, and financing activities.<\/p>\n\n\n\n<p>&nbsp;This guide will cover not only a cash flow statement template, but also how to prepare your cash flow statement, what to include in the three main sections, and how the direct and indirect methods differ.<\/p>\n\n\n\n<p>We&#8217;ll also cover IAS 7 requirements for cash flow statements, including recent changes companies should keep in mind.<\/p>\n\n\n\n<p>For more information, you can also read <a href=\"https:\/\/www.sage.com\/en-us\/blog\/cash-flow-statement-explained\/\" target=\"_blank\" rel=\"noreferrer noopener\">cash flow statements explained here<\/a>.<\/p>\n\n\n\n<p>To prepare a statement more efficiently, <a href=\"#gate-a6a5f672-cc5d-477f-b42e-e15681835552\">download our free cash flow template.<\/a><\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"h-here-s-what-we-ll-cover\">Here&#8217;s what we&#8217;ll cover<\/h4>\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-completing-the-main-sections-of-the-cash-flow-statement\" data-level=\"2\">Completing the main sections of the cash flow statement<\/a><\/li><li><a href=\"#h-the-difference-between-direct-and-indirect-cash-flow-statements\" data-level=\"2\">The difference between direct and indirect cash flow statements<\/a><\/li><li><a href=\"#h-ias-7-requirements-for-cash-flow-statements\" data-level=\"2\">IAS 7 requirements for cash flow statements<\/a><\/li><li><a href=\"#h-cash-flow-statement-templates\" data-level=\"2\">Cash flow statement templates<\/a><ul><li><a href=\"#h-what-are-the-3-main-sections-of-a-cash-flow-statement\" data-level=\"3\">What are the 3 main sections of a cash flow statement?<\/a><\/li><li><a href=\"#h-what-are-cash-and-cash-equivalents\" data-level=\"3\">What are cash and cash equivalents?<\/a><\/li><li><a href=\"#h-what-s-the-difference-between-an-income-statement-and-a-cash-flow-statement\" data-level=\"3\">What&#8217;s the difference between an income statement and a cash flow statement?<\/a><\/li><li><a href=\"#h-what-isn-t-included-in-a-cash-flow-statement\" data-level=\"3\">What isn&#8217;t included in a cash flow statement?<\/a><\/li><li><a href=\"#h-what-s-the-difference-between-gaap-and-ifrs-for-cash-flow-statements\" data-level=\"3\">What&rsquo;s the difference between GAAP and IFRS for cash flow statements?<\/a><\/li><\/ul><\/li><\/ul><\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-completing-the-main-sections-of-the-cash-flow-statement\"><strong>Completing the main sections of the cash flow statement<\/strong><\/h2>\n\n\n<div class=\"lottie-animation\">\n\t<figure class=\"lottie-animation__figure\" data-sage-lottie-animation=\"{&quot;id&quot;:&quot;lottie-f2a0d0c9-caad-481d-92b8-4014767e8a19&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>To prepare a cash flow statement, follow these six steps:<\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"h-1-list-the-opening-balance\"><strong>1. List the opening balance<\/strong><\/h4>\n\n\n\n<p>Begin by listing the opening balance of cash and cash equivalents for the reporting period. <\/p>\n\n\n\n<p>This figure should equal the closing balance from the previous reporting period.<\/p>\n\n\n\n<p>The starting balance can be placed at the top or the bottom of the statement.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"h-2-input-cash-flow-related-to-operating-activities\"><strong>2. Input cash flow related to operating activities<\/strong><\/h4>\n\n\n\n<p>This section can use either the direct or the indirect method.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>When using the <strong>direct method,<\/strong> record all cash received and all cash disbursed. Then, calculate the total.<\/li>\n\n\n\n<li>When using the <strong>indirect method<\/strong>, start by listing either the company&#8217;s profit or loss (under IFRS) or the company&#8217;s net income for the reporting period (under GAAP). Then, take steps to reverse the effect of the accruals. Adjust for elements like depreciation and amortization, and then calculate the total.<\/li>\n<\/ul>\n\n\n\n<p>Under IFRS, companies may choose from several different starting points when using the indirect method. Options include:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Profit or loss<\/li>\n\n\n\n<li>Profit or loss before tax<\/li>\n\n\n\n<li>Operating profit or loss<\/li>\n\n\n\n<li>Profit or loss from continuing operations<\/li>\n<\/ul>\n\n\n\n<p>List cash inflows and outflows from operating activities:<\/p>\n\n\n\n<p><strong>Receipts from goods or services sold<\/strong><\/p>\n\n\n\n<p>Add any cash receipts from goods (for a product-based company) or services (for a service-based company).<\/p>\n\n\n\n<p><strong>General operating and admin expenses<\/strong><\/p>\n\n\n\n<p>Subtract any cash payments to suppliers for goods and services related to the company&#8217;s core business activities. <\/p>\n\n\n\n<p>Also include office expenses, rent and utilities for the company&#8217;s facilities.<\/p>\n\n\n\n<p><strong>Wage expenses<\/strong><\/p>\n\n\n\n<p>Subtract any cash used to pay the company&#8217;s employees, executives and directors.<\/p>\n\n\n\n<p><strong>Income tax payments<\/strong><\/p>\n\n\n\n<p>Subtract any cash used to pay for the company&#8217;s income tax.<\/p>\n\n\n\n<p><strong>Other operations<\/strong><\/p>\n\n\n\n<p>Add any cash receipts that fall outside of the core business activities. <\/p>\n\n\n\n<p>Such as license income, the share of profits from joint ventures or grant monies received.<\/p>\n\n\n\n<p><strong>Depreciation and amortization adjustments<\/strong><\/p>\n\n\n\n<p>Add in the value of any depreciation and amortization to undo the effect of these accruals.<\/p>\n\n\n\n<p><strong>Change in inventory<\/strong><\/p>\n\n\n\n<p>Subtract the value of any increases in inventory or add the value if inventory has decreased.<\/p>\n\n\n\n<p><strong>Change in operating assets<\/strong><\/p>\n\n\n\n<p>Subtract the value of any increases in operating assets such as accounts receivable and monies owed to the business or add the value if operating assets have decreased.<\/p>\n\n\n\n<p><strong>Change in operating liabilities<\/strong><\/p>\n\n\n\n<p>Add the value of any increases in operating liabilities such as accounts payable or subtract the value if operating liabilities have decreased. <\/p>\n\n\n\n<p>Note that the process is similar to that for calculating the change in operating assets but that the process is reversed.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"h-3-input-cash-flow-related-to-investing-activities\"><strong>3. Input cash flow related to investing activities<\/strong><\/h4>\n\n\n\n<p>In the next section, list cash received and disbursed from investing activities. <\/p>\n\n\n\n<p>Tally all cash inflows and outflows related to buying and selling property and assets that increase the value of the business.<\/p>\n\n\n\n<p>Note that IFRS allows for interest and dividend receipts to be included in either investing or operating activities. <\/p>\n\n\n\n<p>The classification of these receipts must be consistent between reporting periods.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"h-receipts-from-the-sale-of-property-and-equipment\"><strong>Receipts from the sale of property and equipment<\/strong><\/h4>\n\n\n\n<p>Add any cash received from selling assets such as property and machinery.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"h-collection-of-loans\">Collection of loans<\/h4>\n\n\n\n<p>Add in cash from receiving financing from investors, mortgages or loans.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"h-proceeds-from-disposal-of-investments\">Proceeds from disposal of investments<\/h4>\n\n\n\n<p>Add in any cash received from the sale of marketable securities, or other investments such as contracts or IP rights.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"h-purchase-of-property-and-equipment\">Purchase of property and equipment<\/h4>\n\n\n\n<p>Subtract any investments in assets such as property and machinery.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"h-loans-to-others\">Loans to others<\/h4>\n\n\n\n<p>Subtract payment of monies in the form of loans made to others, typically subsidiary companies.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"h-purchases-of-investments\">Purchases of investments<\/h4>\n\n\n\n<p>Subtract any cash disbursed from purchasing marketable securities, or other investments such as contracts or IP rights.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"h-4-total-cash-flow-related-to-financing-activities\"><strong>4. Total cash flow related to financing activities<\/strong><\/h4>\n\n\n\n<p>Here, list the cash received and disbursed from financing activities. <\/p>\n\n\n\n<p>Tally all cash inflows and outflows from fundraising and repaying debts that allow the company to operate or grow.<\/p>\n\n\n\n<p>Note that IFRS allows for interest and dividend payments to be reflected in either financing or operating activities.<\/p>\n\n\n\n<p>Their classification must remain consistent between reporting periods.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"h-new-banks-loans\"><strong>New banks loans<\/strong><\/h4>\n\n\n\n<p>Add any cash received from bank loans or other creditors.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"h-proceeds-from-issuing-common-stock\">Proceeds from issuing common stock<\/h4>\n\n\n\n<p>Add any cash received from the sale of equity, stock, or bonds.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"h-repayment-of-bank-loans\">Repayment of bank loans<\/h4>\n\n\n\n<p>Subtract any cash disbursed to repay loans and debt, either from investors, mortgages or the bank.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"h-dividend-and-interest-payments\">Dividend and interest payments<\/h4>\n\n\n\n<p>Subtract any cash disbursed to pay dividends and interest. Under IFRS, dividend and interest payments may be classified as operating activities instead.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"h-5-determine-the-total-change-in-cash\"><strong>5. Determine the total change in cash<\/strong><\/h4>\n\n\n\n<p>Calculate the total change by adding together the operating, investing, and financing activities. <\/p>\n\n\n\n<p>This figure reflects the total increase or decrease in the company&#8217;s cash and cash equivalents.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"h-6-calculate-the-cash-at-end-of-year\"><strong>6. Calculate the cash at end of year<\/strong><\/h4>\n\n\n\n<p>Finally, determine the ending balance. Add or subtract the increase or decrease in cash and cash equivalents to the starting balance for the cash flow statement&#8217;s reporting period.<\/p>\n\n\n\n<p>A positive balance indicates that the company has more cash flowing in than out. A negative balance confirms that the company has more cash flowing out than in.<\/p>\n\n\n<div class=\"lottie-animation\">\n\t<figure class=\"lottie-animation__figure\" data-sage-lottie-animation=\"{&quot;id&quot;:&quot;lottie-122b85ed-4181-4c4b-b913-23f067174a11&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 class=\"wp-block-heading\" id=\"h-the-difference-between-direct-and-indirect-cash-flow-statements\"><strong>The difference between direct and indirect cash flow statements<\/strong><\/h2>\n\n\n\n<p>Both IFRS and GAAP allow the direct or the indirect method of calculating operating activities. <\/p>\n\n\n\n<p>While both methods provide the same end result, they have several important differences.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><\/td><td><strong>Direct method<\/strong><\/td><td><strong>Indirect method<\/strong><\/td><\/tr><tr><td><strong>Accounting method<\/strong><\/td><td>Uses cash accounting, which tallies cash when it&#8217;s received or paid<\/td><td>Uses accrual accounting, which tallies cash when it&#8217;s earned<\/td><\/tr><tr><td><strong>Starting point for calculating operating activities<\/strong><\/td><td>Not applicable; simply lists cash inflows and outflows from operating activities<\/td><td>Starts with profit or loss under IFRS; starts with net income under GAAP<\/td><\/tr><tr><td><strong>Estimated work level<\/strong><\/td><td>Tends to be higher, as it requires listing all cash transactions<\/td><td>Tends to be lower, as it works back from the income statement<\/td><\/tr><tr><td><strong>IFRS requirements<\/strong><\/td><td>Must reconcile net income to net cash flow from operating activities<\/td><td>None<\/td><\/tr><tr><td><strong>GAAP requirements<\/strong><\/td><td>Must reconcile net income to net cash flow from operating activities<\/td><td>None<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-ias-7-requirements-for-cash-flow-statements\"><strong>IAS 7 requirements for cash flow statements<\/strong><\/h2>\n\n\n\n<p>IFRS uses<a href=\"https:\/\/www.ifrs.org\/content\/dam\/ifrs\/publications\/pdf-standards\/english\/2024\/issued\/part-a\/ias-7-statement-of-cash-flows.pdf\" target=\"_blank\" rel=\"noreferrer noopener\"> IAS 7<\/a> (International Accounting Standard 7: Statement of Cash Flows) for preparing cash flow statements.<\/p>\n\n\n\n<p>Below are some requirements to keep in mind when using this standard.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"h-operating-investing-and-financing-activities\"><strong>Operating, investing, and financing activities<\/strong><\/h4>\n\n\n\n<p>Any company using IFRS standards must analyze cash flows using 3 types of activities:<\/p>\n\n\n\n<p><strong>Operating activities<\/strong><\/p>\n\n\n\n<p>Focus on cash received and disbursed from revenue-producing activities<\/p>\n\n\n\n<p><strong>Investing activities<\/strong><\/p>\n\n\n\n<p>Focus on acquiring and disposing long-term assets and investments<\/p>\n\n\n\n<p><strong>Financing activities<\/strong><\/p>\n\n\n\n<p>Focus on borrowing funds and repaying debts<\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"h-direct-method-for-reporting-operating-activities\"><strong>Direct method for reporting operating activities<\/strong><\/h4>\n\n\n\n<p>For the direct method for reporting operating activities, IAS 7 requires reconciling net income to net cash flow from operating activities. <\/p>\n\n\n\n<p>This extra step aligns the statement of cash flows with the income statement.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"h-indirect-method-for-reporting-operating-activities\"><strong>Indirect method for reporting operating activities<\/strong><\/h4>\n\n\n\n<p>IFRS also allows the indirect method for reporting operating activities. IAS 7 requires using profit or loss as the starting point.<\/p>\n\n\n\n<p>As of 2024, companies may define this starting point in one of several different ways. <\/p>\n\n\n\n<p>However, IAS 7 requires a standard starting point for reporting periods starting January 1, 2027 (read more below).<\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"h-reporting-investing-and-financing-activities\"><strong>Reporting investing and financing activities<\/strong><\/h4>\n\n\n\n<p>IAS 7 requires companies to report most investing and financing activities gross, categorized by type of receipt or payment. <\/p>\n\n\n\n<p>However, this standard requires certain activities to be reported net, including:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Cash received or paid on behalf of customers<\/li>\n\n\n\n<li>Cash received or paid for items in large amounts, with rapid turnover, and with short maturities<\/li>\n\n\n\n<li>Cash received or paid related to financial institution deposits<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"h-dividend-and-interest-payments-and-receipts\"><strong>Dividend and interest payments and receipts<\/strong><\/h4>\n\n\n\n<p>IAS 7 allows some flexibility when reporting dividend and interest activity. <\/p>\n\n\n\n<p>Both may be considered operating activities.<\/p>\n\n\n\n<p>Companies have the option to consider dividend and interest receipts as investing activities instead. <\/p>\n\n\n\n<p>Companies may also consider dividend and interest payments as financing activities.<\/p>\n\n\n\n<p>However, IAS 7 requires companies to maintain consistent classification between reporting periods.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"h-disclosures\"><strong>Disclosures<\/strong><\/h4>\n\n\n\n<p>Non-cash investing and financing doesn&#8217;t appear on the cash flow statement. <\/p>\n\n\n\n<p>However, IAS 7 requires companies to disclose these activities in other financial statements.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"h-recent-ias-7-changes-to-cash-flow-statement-preparation-2024\"><strong>Recent IAS 7 changes to cash flow statement preparation (2024)<\/strong><\/h4>\n\n\n\n<p>An<a href=\"https:\/\/www.ifrs.org\/news-and-events\/news\/2024\/04\/new-ifrs-accounting-standard-will-aid-investor-analysis-of-companies-financial-performance\/\" target=\"_blank\" rel=\"noreferrer noopener\"> April 2024 amendment to IFRS<\/a> reflects a potentially significant change to using the indirect method for preparation. <\/p>\n\n\n\n<p>Instead of choosing from several different starting points, companies will be required to use the operating profit or loss subtotal. <\/p>\n\n\n\n<p>This change applies to annual periods starting on or after January 1, 2027.<\/p>\n\n\n\n<p>This IFRS change is designed to standardize cash flow statements. <\/p>\n\n\n\n<p>It will allow investors to analyze and compare cash flow statements more easily, enabling them to make more informed decisions.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-cash-flow-statement-templates\"><strong>Cash flow statement templates<\/strong><\/h2>\n\n\n\n<p>Download our <a href=\"#gate-a6a5f672-cc5d-477f-b42e-e15681835552\">cash flow statement templates as Excel spreadsheets<\/a>.<\/p>\n\n\n\n<figure data-wp-context=\"{&quot;imageId&quot;:&quot;6a16ef3a00b55&quot;}\" data-wp-interactive=\"core\/image\" data-wp-key=\"6a16ef3a00b55\" class=\"wp-block-image 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-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\taria-label=\"Enlarge\"\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.imageButtonRight\"\n\t\t\tdata-wp-style--top=\"state.imageButtonTop\"\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<h3 class=\"wp-block-heading\" id=\"h-what-are-the-3-main-sections-of-a-cash-flow-statement\"><strong>What are the 3 main sections of a cash flow statement?<\/strong><\/h3>\n\n\n\n<p>Whether a company uses IFRS (<a href=\"https:\/\/www.ifrs.org\/\" target=\"_blank\" rel=\"noreferrer noopener\">International Financial Reporting Standards<\/a>) or GAAP (generally accepted accounting principles), a cash flow statement consists of three main components:<\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"h-operating-activities\"><strong>Operating activities<\/strong><\/h4>\n\n\n\n<p>Operating activities refer to the company&#8217;s primary revenue-producing activities. <\/p>\n\n\n\n<p>Think of them as standard business activities that generate cash inflows and outflows.<\/p>\n\n\n\n<p>Revenue covers cash coming into the business from goods and services, and out of the business to wages, operating expenses and income tax payments.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"h-investing-activities\"><strong>Investing activities<\/strong><\/h4>\n\n\n\n<p>Investing activities refer to investments the company makes using cash, <em>not <\/em>debt. <\/p>\n\n\n\n<p>However, for investment companies, investments are reflected in the company&#8217;s operating activities.<\/p>\n\n\n\n<p>Investing activities cover buying and selling long-term assets. <\/p>\n\n\n\n<p>The buying and selling of investments such as IP rights or contracts and the collection and issuance of loans from the business to subsidiaries of the company.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"h-financing-activities\"><strong>Financing activities<\/strong><\/h4>\n\n\n\n<p>Financing activities refer to cash investments in the company. <\/p>\n\n\n\n<p>They include cash inflows from raising funds and cash outflows from repaying debt.<\/p>\n\n\n\n<p>Cash flow from financing activities can come from receiving financing from investors, issuing payments to shareholders or repaying debt principal.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-what-are-cash-and-cash-equivalents\"><strong>What are cash and cash equivalents?<\/strong><\/h3>\n\n\n\n<p>Cash flow statements reflect a company&#8217;s balance of cash and cash equivalents at the beginning and end of the reporting period. <\/p>\n\n\n\n<p>These statements also show the total change from the beginning to the end of the period.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"h-cash\">Cash<\/h4>\n\n\n\n<p>Cash includes both currency and demand deposits. <\/p>\n\n\n\n<p>The latter refers to money held in bank accounts from which the depositor can withdraw at any time without significant financial risk or penalty.<\/p>\n\n\n\n<p>In addition to domestic currency, cash can also include foreign currency. <\/p>\n\n\n\n<p>The value of any foreign currency should reflect the exchange rate on the date the company received the cash.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"h-cash-equivalents\"><strong>Cash equivalents<\/strong> <\/h4>\n\n\n\n<p>Cash equivalents are investments designed to meet short-term cash commitments. <\/p>\n\n\n\n<p>These highly liquid investments have a maturity date of 3 months or less after acquisition.<\/p>\n\n\n\n<p>In addition, they can easily convert into known cash amounts. <\/p>\n\n\n\n<p>As a result, cash equivalents have a very low risk of changes in value.<\/p>\n\n\n\n<p>Cash equivalents can include:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Money market funds, government bonds, and corporate bonds that meet the definition above and maintain an insignificant risk of changes in value<\/li>\n\n\n\n<li>Equity instruments that were acquired just prior to maturity and that have a firm redemption date<\/li>\n\n\n\n<li>Bank overdrafts that are part of the company&#8217;s cash management strategy, meaning the company regularly fluctuates between positive and negative demand deposit balances<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-what-s-the-difference-between-an-income-statement-and-a-cash-flow-statement\"><strong>What&#8217;s the difference between an income statement and a cash flow statement?<\/strong><\/h3>\n\n\n\n<p>As two of the three main types of financial statements, both cash flow and income statements offer insight into a company&#8217;s financial performance. <\/p>\n\n\n\n<p>Yet they do so from different perspectives.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"h-cash-flow-statements\">Cash flow statements<\/h4>\n\n\n\n<p><strong>Cash flow statements<\/strong> confirm how liquid a company is. <\/p>\n\n\n\n<p>They reflect cash paid and received, revealing how much cash a company has on hand at the end of a reporting period.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"h-income-statements\">Income statements<\/h4>\n\n\n\n<p><strong>Income statements<\/strong> also called profit and loss (P&amp;L) statements confirm how profitable a company is. <\/p>\n\n\n\n<p>They reflect revenue and expenses accrued during a reporting period, including non-cash accounting like depreciation and amortization.<\/p>\n\n\n\n<p>In our article about income statement you will find a <a href=\"https:\/\/www.sage.com\/en-us\/blog\/income-statement-template\/\">template for income statement<\/a> for you to download.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-what-isn-t-included-in-a-cash-flow-statement\"><strong>What <em>isn&#8217;t<\/em> included in a cash flow statement?<\/strong><\/h3>\n\n\n\n<p>A cash flow statement doesn&#8217;t reflect:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Debt instruments that have a maturity date of more than 3 months after acquisition and that carry significant risk of changes in value.<\/li>\n\n\n\n<li>Most equity instruments because they have a significant risk of changes in value and they aren&#8217;t convertible to a preset amount of cash.<\/li>\n\n\n\n<li>Cryptocurrency and gold because they aren&#8217;t readily convertible to predetermined amounts of cash.<\/li>\n\n\n\n<li>Restricted cash and cash equivalents that a company can&#8217;t readily access because of legal restrictions or financial controls, such as funds owned by a subsidiary.<\/li>\n\n\n\n<li>Non-cash transactions that don&#8217;t have a direct effect on a company&#8217;s cash inflows or outflows<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-what-s-the-difference-between-gaap-and-ifrs-for-cash-flow-statements\"><strong>What\u2019s the difference between GAAP and IFRS for cash flow statements?<\/strong><\/h3>\n\n\n\n<p>GAAP and IFRS use similar guidelines for preparing cash flow statements. <\/p>\n\n\n\n<p>However, the way the two accounting standards classify cash flow activities differs.<\/p>\n\n\n\n<p>IFRS considers the nature of the activity when classifying cash flow.<\/p>\n\n\n\n<p>If using the indirect method, GAAP will use items from the income statement (net income, depreciation expense, etc) to prepare the cash flow statement. Enterprise-level <a href=\"https:\/\/www.sage.com\/en-us\/accounting-software\/\" target=\"_blank\" rel=\"noreferrer noopener\">accounting software<\/a> is equipped to generate cash flow statements that comply with both GAAP and IFRS standards.<\/p>\n\n\n\n<p>Here are several ways these differences affect cash flow statements:<\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"h-bank-overdrafts\">Bank overdrafts<\/h4>\n\n\n\n<p>IFRS doesn&#8217;t include overdrafts in cash or cash equivalents. Instead, it considers them liabilities and classifies changes as financing activities. <\/p>\n\n\n\n<p>GAAP allows overdrafts to be included in cash and cash equivalents.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"h-restricted-cash\">Restricted cash<\/h4>\n\n\n\n<p>IFRS requires companies to disclose restricted cash (i.e., inaccessible balances held by the company&#8217;s subsidiary) in the cash flow statement. <\/p>\n\n\n\n<p>GAAP includes restricted cash in balances of cash and cash equivalents.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"h-dividend-and-interest-receipts\">Dividend and interest receipts<\/h4>\n\n\n\n<p>IFRS allows dividends and interest paid to be classified as operating or investing activities. <\/p>\n\n\n\n<p>GAAP requires these payments to be classified as operating activities.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"h-dividend-and-interest-payments-0\">Dividend and interest payments<\/h4>\n\n\n\n<p>IFRS allows dividends and interest paid to be classified as operating or financing activities. <\/p>\n\n\n\n<p>GAAP requires these payments to be classified as financing activities.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"h-discontinued-operations-disclosures\">Discontinued operations disclosures<\/h4>\n\n\n\n<p>IFRS requires companies to disclose cash flow from discontinued operations either in the cash flow statement or in its notes. <\/p>\n\n\n\n<p>GAAP requires companies to disclose either total operating and investing cash flow from the discontinued operation or its total depreciation, amortization, capital expenditures, and significant non-cash operating and investing.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p>Sage <a href=\"https:\/\/www.sage.com\/en-us\/accounting-software\/financial-reporting\/\">financial reporting software<\/a> can help with your reporting and the management and growth of your business. <\/p>\n\n\n\n<p>Our <a href=\"https:\/\/www.sage.com\/en-us\/accounting-software\/cash-management\/\" target=\"_blank\" rel=\"noreferrer noopener\">cash management software<\/a> also automates tasks and provides real-time, reliable cash flow visibility.<\/p>\n\n\n\n<p><a href=\"https:\/\/www.sage.com\/en-us\/sage-business-cloud\/intacct\/\" target=\"_blank\" rel=\"noreferrer noopener\">Sage Intacct<\/a> has 150 built-in financial reports enabling you to easily create custom reports and leaving you with more time to focus on your business and prepare your financial statements.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p><\/p>\n\n\n\n<p><em>Editor&#8217;s note: 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\n\n\n<div class=\"single-cta gated-content\">\n\t<div class=\"single-cta__positioner\">\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<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<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-29487 post type-post status-publish format-standard has-post-thumbnail hentry category-money-matters category-strategy-legal-operations tag-accounting-101 tag-boss-your-business tag-business-continuity tag-business-intelligence tag-cash-flow tag-sage-accounting tag-small-business tag-starting-a-business 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=\"1214\" height=\"810\" src=\"https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2024\/10\/BrandShoot-LND_June2024_Financial-Services_0474-1214x810.jpg\" class=\"card-post__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2024\/10\/BrandShoot-LND_June2024_Financial-Services_0474-684x384.jpg 684w, https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2024\/10\/BrandShoot-LND_June2024_Financial-Services_0474-768x512.jpg 768w, https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2024\/10\/BrandShoot-LND_June2024_Financial-Services_0474-1214x810.jpg 1214w\" 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=\"2026-05-22T12:03:36-04:00\">May 22, 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\">8 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\/accounts-payable-vs-notes-payable\/\"\n\t\t\t\t>\n\t\t\t\n\t\t\tNotes payable vs accounts payable: Differences and examples\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\tAre you part of your business\u2019s accounting team? Understanding the difference between notes payable and accounts payable is key to effectively managing what your business owes. \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-29712 post type-post status-publish format-standard has-post-thumbnail hentry category-strategy-legal-operations category-trends-insights tag-accounting-101 tag-boss-your-business tag-business-intelligence tag-business-strategy tag-cash-flow tag-productivity tag-small-business tag-starting-a-business 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\/accounts-payable-outsourcing\/\"\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-549776535-684x384.jpg\" class=\"card-post__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2023\/09\/GettyImages-549776535-684x384.jpg 684w, https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2023\/09\/GettyImages-549776535-768x512.jpg 768w, https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2023\/09\/GettyImages-549776535-1215x810.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=\"2026-05-22T10:58:35-04:00\">May 22, 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\">14 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\tIs accounts payable outsourcing right for your business?\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-36557 post type-post status-publish format-standard has-post-thumbnail hentry category-money-matters category-strategy-legal-operations tag-accounting-101 tag-boss-your-business tag-business-strategy tag-cash-flow tag-cloud-financial-management tag-cloud-technology tag-growing-a-business tag-sage-accounting tag-small-business tag-starting-a-business tag-technology 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\/cloud-vs-desktop-accounting\/\"\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-1338373163-684x384.jpg\" class=\"card-post__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2023\/09\/GettyImages-1338373163-684x384.jpg 684w, https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2023\/09\/GettyImages-1338373163-768x512.jpg 768w, https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2023\/09\/GettyImages-1338373163-1215x810.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=\"2026-05-20T07:46:54-04:00\">May 20, 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\">9 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\tCloud versus desktop accounting: Which is right for you?\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-36506 post type-post status-publish format-standard has-post-thumbnail hentry category-construction category-money-matters tag-accounting-101 tag-construction tag-construction-financial-management tag-construction-it tag-growing-a-business tag-staying-competitive business_type-small-business business_type-growing-business industry-construction-and-real-estate\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/en-us\/blog\/property-management-guide\/\"\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\/2025\/08\/Mar2025_Construction-Commerical_0503-684x384.jpeg\" class=\"card-post__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2025\/08\/Mar2025_Construction-Commerical_0503-684x384.jpeg 684w, https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2025\/08\/Mar2025_Construction-Commerical_0503-768x512.jpeg 768w, https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2025\/08\/Mar2025_Construction-Commerical_0503-1214x810.jpeg 1214w\" 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=\"2026-05-11T06:24:40-04:00\">May 11, 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\">12 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\tProperty management accounting basics and best practices\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-36492 post type-post status-publish format-standard has-post-thumbnail hentry category-money-matters tag-accounting-101 tag-boss-your-business tag-growing-a-business tag-starting-a-business 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\/continuous-accounting\/\"\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-1417607997-684x384.jpg\" class=\"card-post__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2023\/09\/GettyImages-1417607997-684x384.jpg 684w, https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2023\/09\/GettyImages-1417607997-768x512.jpg 768w, https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2023\/09\/GettyImages-1417607997-1215x810.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=\"2026-05-07T04:51:01-04:00\">May 7, 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\">9 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\tContinuous accounting: What it is and why it matters\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, then learn how to prepare your statement and the differences between the direct and indirect method.<\/p>\n","protected":false},"author":1774,"featured_media":20124,"menu_order":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_sage_video":false,"post_featured_image_hide":false,"sage_hide_published_date":false,"sage_hide_read_time":false,"sage_hide_share_buttons":false,"footnotes":""},"categories":[158,43],"tags":[110,299,34],"business_type":[40],"lilypad":[],"context":[],"industry":[],"persona":[150,96,97],"imagine_tag":[209,233,230],"coauthors":[509],"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"],"sage_meta":{"region":"en-us","author_name":"Yassir Malik","featured_image":"https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2023\/09\/GettyImages-1385092066.jpg","imagine_tags":{"209":"Accounting","233":"Medium Businesses","230":"Small business"}},"distributor_meta":false,"distributor_terms":false,"distributor_media":false,"distributor_original_site_name":"Sage Advice US","distributor_original_site_url":"https:\/\/www.sage.com\/en-us\/blog","push-errors":false,"_links":{"self":[{"href":"https:\/\/www.sage.com\/en-us\/blog\/api\/wp\/v2\/posts\/23854","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.sage.com\/en-us\/blog\/api\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.sage.com\/en-us\/blog\/api\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.sage.com\/en-us\/blog\/api\/wp\/v2\/users\/1774"}],"replies":[{"embeddable":true,"href":"https:\/\/www.sage.com\/en-us\/blog\/api\/wp\/v2\/comments?post=23854"}],"version-history":[{"count":0,"href":"https:\/\/www.sage.com\/en-us\/blog\/api\/wp\/v2\/posts\/23854\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.sage.com\/en-us\/blog\/api\/wp\/v2\/media\/20124"}],"wp:attachment":[{"href":"https:\/\/www.sage.com\/en-us\/blog\/api\/wp\/v2\/media?parent=23854"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sage.com\/en-us\/blog\/api\/wp\/v2\/categories?post=23854"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sage.com\/en-us\/blog\/api\/wp\/v2\/tags?post=23854"},{"taxonomy":"business_type","embeddable":true,"href":"https:\/\/www.sage.com\/en-us\/blog\/api\/wp\/v2\/business_type?post=23854"},{"taxonomy":"lilypad","embeddable":true,"href":"https:\/\/www.sage.com\/en-us\/blog\/api\/wp\/v2\/lilypad?post=23854"},{"taxonomy":"context","embeddable":true,"href":"https:\/\/www.sage.com\/en-us\/blog\/api\/wp\/v2\/context?post=23854"},{"taxonomy":"industry","embeddable":true,"href":"https:\/\/www.sage.com\/en-us\/blog\/api\/wp\/v2\/industry?post=23854"},{"taxonomy":"persona","embeddable":true,"href":"https:\/\/www.sage.com\/en-us\/blog\/api\/wp\/v2\/persona?post=23854"},{"taxonomy":"imagine_tag","embeddable":true,"href":"https:\/\/www.sage.com\/en-us\/blog\/api\/wp\/v2\/imagine_tag?post=23854"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/www.sage.com\/en-us\/blog\/api\/wp\/v2\/coauthors?post=23854"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}