Cash Flow Worksheet

Using the worksheet you can define, review, and print the cash flow statement.

You can create the structure of your worksheet by adding and modifying or deleting lines from the worksheets for the direct or indirect method that are delivered as sample data. The support of the two methods is inherent in the setup of the worksheet structure and the underlying setup that you create.

Use the basic worksheet template to create completely new worksheets. The basic template also includes heading label lines for balance sheet and profit and loss statement. You can retain these if you want to expand the worksheet with the additional lines required and included the information for the other financial statements, or you can delete them and show only the cash flow statement lines.

As you establish the structure of your cash flow statement, each line must be further defined by creating and associating an element with it, or by deriving its value from other line items, or by defining the line as a label that carries no value. In most cases you aggregate all detail line items to parent line items at higher levels, but there may be cases where you might choose to leave lines alone but hide them from the final report. When you save the worksheet the process issues a warning message to alert you if there are such line items to help prevent unintended orphan lines.

The system automatically maintains line sequence as you add or delete lines on the worksheet and the system logically resequences lines after your changes. You use line numbers when setting up dependencies between lines. For example, if line 10 of the worksheet is defined as the sum of lines 5 through 9, these lines cannot be deleted until the definition of line 10 is modified.

If you add a line between lines 5 and 9, the system automatically adjusts to include these changes in the derivation of line 10. However, the new line item added is not included in the derivation of line 10. When lines are added their relative relationship are not automatically retained. You must redefine the element relationships after making line additions, for any new line item added.

You can lock specific line amounts so that further processing of the statement does not recalculate that line. You can also unlock selected lines; however, if a dependency exists between line 10 and lines 5 through 9 as described in the previous example, the locking of line 10 also locks lines 5 through 9.

Continuing the example of the locking feature, if line 10 is included in the calculation of other lines, such as line 20 or 25 of a worksheet, these lines become dependent on line 10 and also on lines 5 through 9. Under these circumstance, unlocking any of the lines 5 through 9, not only unlocks line 10 but also lines 20 and 25. It also follows that locking line 20 or 25 locks line 10 and lines 5 trough 9. However unlocking line 20 or 25 does not unlock a previously locked line 10.

You can share cash flow statement formats across business units and use them for consolidated reporting by the units. Worksheet IDs identify specific cash flow worksheets. A worksheet can be copied utilizing the Copy Worksheet feature and supplying a new worksheet ID and then modify it to suit different accounting and reporting requirements. You can also create different versions or scenarios of a cash flow statement using the copy feature and specifying different worksheet IDs.

Multiple business units are specified in the form of a business unit tree, and the results can be presented by report entity, which can be one of the business units, or a tree node at any level on the worksheet. When the report entity is a tree node, the balances shown for the line items are summarized amounts of all the business units under that tree node.