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Cash Flow Statement

The Cash Flow Statement shows how the entity’s cash balance moved over a period, by reconciling the profit for the period to the movement in its bank accounts across operating, investing and financing activities.

The report covers exactly the period it is given, both of whose days are included, and it may span two financial years. Its profit is that of the period, not of the year to date, and it starts from the cash held at the close of the day before $startDate.

Construction

A CashFlowStatement constructor takes the following parameters:

  • $startDate: The first date on which account balances should be included in the report. Defaults to the first day of the reporting period of $endDate.
  • $endDate: The last date on which account balances should be included in the report. Defaults to the current date.
  • $entity: The Entity the report is for. Defaults to the entity of the logged in user. (See Entities).

Attributes

  • $cashFlowStatement->entity: The Entity object associated with the report.
  • $cashFlowStatement->reportingPeriod: The ReportingPeriod object associated with the report.
  • $cashFlowStatement->period: The period (startDate, endDate) covered by the report.
  • $cashFlowStatement->balances: The balances of the sections of the report.

Methods

  • $cashFlowStatement->toString(): Prints out a summarized version of the report as a string. !! IMPORTANT !! this method is only intended for debugging and should never be used in production.
  • $cashFlowStatement->getSections(): Retrieves the balances of the sections of the report.
  • $cashFlowStatement->attributes(): Presents the report’s attributes as an array. Useful for debugging.

Constants

  • CashFlowStatement::TITLE: The title of the report. Defaults to Cash Flow Statement.
  • CashFlowStatement::OPERATIONS_CASH_FLOW: The Operations section of the report.
  • CashFlowStatement::INVESTMENT_CASH_FLOW: The Investment section of the report.
  • CashFlowStatement::FINANCING_CASH_FLOW: The Financing section of the report.
  • CashFlowStatement::NET_CASH_FLOW: The net movement in cash for the period.
  • CashFlowStatement::PROVISIONS, RECEIVABLES, PAYABLES, CURRENT_ASSETS, CURRENT_LIABILITIES, TAXATION, NON_CURRENT_ASSETS, NON_CURRENT_LIABILITIES, EQUITY, PROFIT: The movements that make up those sections.
  • CashFlowStatement::START_CASH_BALANCE, END_CASH_BALANCE: The cash balances at the start and end of the period.
  • CashFlowStatement::CASHBOOK_BALANCE: The balance of the bank accounts according to the ledger, for reconciling against the end cash balance.