Statement of Cash Flows

Confirm which cash and bank accounts your company uses.

1. 1
   Open Reports and select Cash Flow.
2. 2
   Use Filter by date and All Currencies, then click Search.
3. 3
   Compare operating, investing, and financing cash with opening and closing cash.
4. 4
   Open an unexpected movement in General Ledger or its source payment and check the posting date and cash account.
5. 5
   Compare the report's closing cash with the bank or cash account balance at the same cutoff.

Operating, investing, and financing sections explain the change from opening to closing cash. A missing payment may be posted outside the chosen period or to another cash account.

Cash flow follows posted cash-related activity; noncash accruals are excluded. Compare closing cash with the bank/cash account balances on the same cutoff.

WARNING: Do not treat an unreconciled bank statement as proof of cash balance.

Compare opening and closing cash with the relevant bank accounts and investigate transfers that may appear twice.

Check bank reconciliation and posting dates before changing a classification or journal.