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• Contoh Cash Flow (Laporan Arus Kas) yang Paling Mudah dan Cepat untuk Diterapkan

Sleekr menghadirkan contoh cash flow sederhana kepada Anda dalam artikel kali ini.  Cash flow atau laporan arus kas sepertinya menjadi salah satu laporan keuangan paling penting dalam bisnis karena fungsinya dalam melacak setia pemasukan pengeluaran. Bisa dikatakan bahwa cash flow adalah suatu laporan keuangan yang berisi pengaruh kas dari kegiatan operasi, kegiatan transaksi investasi, kegiatan transaksi pembiayaan/pendanaan, dan kenaikan atau penurunan bersih dalam kas suatu perusahaan selama periode tertentu.

Baca juga :  5 Tips Penting Laporan Cashflow Perusahaan Bagi Bisnis UMKM

Berbeda dari neraca keuangan atau laporan pemasukan, cash flow hanya menggunakan cash sebagai dasar dari akuntansinya. Transaksi bersifat non-cash seperti penurunan nilai, penambahan bunga, dan lain-lain tidak terlibat langsung dalam cash flow, menjadikan laporan satu ini sulit untuk dimanipulasi.

Inilah Contoh cash flow y ang paling mudah dan cepat untuk diterapkan

Cash flow dapat membantu mengetahui kondisi keuangan perusahaan. (Source: Pixabay)

Metode Cash Flow Langsung (Direct)

Standar yang digunakan dalam laporan keuangan terdiri dari kegiatan operasional, investasi, dan penandaan. Nah, ada dua metode penyusunan cash flow yang tersedia, yakni langsung ( direct ) dan tidak langsung ( indirect ). Perbedaan keduanya terletak pada kegiatan operasional.

Pada metode langsung, cash flow dari kegiatan operasional diperinci menjadi arus kas masuk dan arus kas keluar. Lalu, kedua cash flow tersebut masih akan diperinci kembali menjadi beberapa jenis penerimaan atau pengeluaran kas. Berikut contoh cash flow langsung yang bisa Anda perhatikan.

Baca juga: 3 Tips Merancang Cash Flow Ideal bagi UKM

Sudahkah Anda membuat laporan cash flow yang baik dan benar? (Source: accountingweb.com)

Metode Cash Flow Tidak Langsung (Indirect)

Pada metode tidak langsung ( indirect ), arus kas dari operasional ditentukan dengan mengoreksi laba bersih yang dilaporkan pada laporan laba rugi dengan beberapa hal, seperti biaya penyusutan, laba/rugi karena pelepasan investasi, dan sebagainya.

Jadi, bisa dikatakan bahwa metode tidak langsung merupakan rekonsiliasi laba bersih yang diperoleh perusahaan. Ia menyediakan hubungan antara laporan cash flow dengan laporan laba/rugi dan neraca. Berikut contoh cash flow tidak langsung.

Baca juga :  6 Cara Cepat dan Mudah Selesaikan Laporan Keuangan Perusahaan

Itulah contoh cash flow yang bisa Anda pelajari untuk diterapkan di perusahaan Anda sendiri. Sekilas, metode langsung terlihat lebih simpel dan praktis, tetapi tidak semua perusahaan bisa menerapkannya. Semua tergantung pada kondisi bisnis masing-masing. Sementara itu, metode tidak langsung memanfaatkan informasi yang sudah ada dalam penyusunan cash flow. Gunakan software khusus seperti Mekari Jurnal  untuk membantu Anda menyusun cash flow yang terperinci. Sistemnya yang berbasis cloud memungkinkan Anda dan tim untuk menyusunnya secara real time.  Coba sekarang dengan gratis disini.

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• Cash Flow Projection – The Comple...

Cash Flow Projection – The Complete Guide

Table of Content

Key takeaways.

• Cash flow projection is a vital tool for financial decision-making, providing a clear view of future cash movements.
• Cash flow is crucial for business survival and includes managing cash effectively and providing a financial planning roadmap.
• Automation in cash flow management is a game-changer. It enhances accuracy, efficiency, and scalability in projecting cash flows, helping businesses avoid common pitfalls.

Introduction

Cash flow is the lifeblood of any business. Yet, many companies constantly face the looming threat of cash shortages, often leading to their downfall. Despite its paramount importance, cash flow management can be overwhelming, leaving businesses uncertain about their financial stability.

But fear not, there’s a straightforward solution to this common problem – cash flow projection. By mastering the art of cash flow projection, you can gain better control over your finances and steer your business away from potential financial crises. Cash flow projections offer a proactive approach to managing cash flow, enabling you to anticipate challenges and make informed decisions to safeguard the future of your business.

If you’re unsure how to accurately perform cash flow projections or if you’re new to the concept altogether, this article will explain everything you need to know about cash flow projections – to help you confidently navigate the financial landscape of your business.

What Is Cash Flow?

To grasp the concept of cash flow projections, we must first understand the essence of cash flow itself. Cash flow is all about the movement of money flowing in and out of business. It reflects the company’s financial health and liquidity, capturing the inflows and outflows of cash over a specific timeframe.

To truly grasp your business’s financial landscape, you must understand the stages of cash flow: operating, investing, and financing activities, and how to analyze and make sense of it.

Read more to uncover a step-by-step guide on how to perform a cash flow analysis (template + examples) and methods to assess key items in cash flow statements.

What Is Cash Flow Projection?

Cash flow projection is the process of estimating and predicting future cash inflows and outflows within a defined period—usually monthly, quarterly, or annually.

Think of cash flow projection (also referred to as a cash flow forecast) as a financial crystal ball that allows you to peek into the future of your business’s cash movements. It involves mapping out the expected cash inflows (receivables) from sales, investments, and financing activities and the anticipated cash outflows (payables) for expenses, investments, and debt repayments.

It provides invaluable foresight into your business’s anticipated cash position, helping you plan for potential shortfalls, identify surplus funds, and make informed financial decisions.

Why Are Cash Flow Projections Important for Your Business?

Managing cash flow is a critical aspect of running a successful business. It can be the determining factor between flourishing and filing for Chapter 11 (aka bankruptcy ).

In fact, studies reveal that 30% of business failures stem from running out of money. To avoid such a fate, by understanding and predicting the inflow and outflow of cash, businesses can make informed decisions, plan effectively, and steer clear of potential financial disasters.

Cash Flow Projection vs. Cash Flow Forecast

Having control over your cash flow is the key to a successful business. By understanding the differences between cash flow statements and projections, small business owners can use these tools more effectively to manage their finances and plan for the future. 

Discover the power of HighRadius cash flow forecasting software ,designed to precisely capture and analyze diverse scenarios , seamlessly integrating them into your cash forecasts. By visualizing the impact of these scenarios on your cash flows in real time, you gain a comprehensive understanding of potential outcomes and can proactively respond to changing circumstances.

Here’s how AI takes variance analysis to the next level and helps you generate accurate cash flow forecasts with low variance. It automates the collection of data on past cash flows, including bank statements, accounts receivable, accounts payable, and other financial transactions, and integrates with most financial systems. This data is analyzed to detect patterns and trends that can be used to anticipate future cash flows. Based on this historical analysis and regression analysis of complex cash flow categories such as A/R and A/P, AI selects an algorithm that can provide an accurate cash forecast.

Step-by-Step Guide to Creating a Cash Flow Projection

Step 1: choose the type of projection model.

• Determine the appropriate projection model based on your business needs and planning horizon.
• Consider the following factors when choosing a projection model:
• Short-term Projections: Covering a period of 3-12 months, these projections are suitable for immediate planning and monitoring.
• Long-term Projections: Extending beyond 12 months, these projections provide insights for strategic decision-making and future planning.
• Combination Approach: Use a combination of short-term and long-term projections to address both immediate and long-range goals.

Step 2: Gather historical data and sales information

• Want to determine where you’re going? Take a look at where you’ve already been. Collect relevant historical financial data, including cash inflows and outflows from previous periods.
• Analyze sales information, considering seasonality, customer payment patterns, and market trends.

Pro Tip: Finance teams often utilize accounting software to ingest a range of historical and transactional data. Read on to discover the business use cases of implementing a treasury management solution for optimal cash flow management .

Step 3: Project cash inflows

• Estimate cash inflows based on sales forecasts, considering factors such as payment terms and collection periods.
• Utilize historical data and market insights to refine your projections.

Step 4: Estimate cash outflows

• Identify and categorize various cash outflows components, such as operating expenses, loan repayments, supplier payments, and taxes.
• Use historical data and expense forecasts to estimate the timing and amount of cash outflows.

Pro Tip: By referencing the cash flow statement, you can identify the sources of cash inflows and outflows. Learn more about analyzing projected cash flow statement .

Step 5: Calculate opening and closing balances

• Calculate the opening balance for each period, which represents the cash available at the beginning of the period.
• Opening Balance = Previous Closing Balance
• Calculate the closing balance by considering the opening balance, cash inflows, and cash outflows for the period.
• Closing Balance = Opening Balance + Cash Inflows – Cash Outflows

Step 6: Account for timing and payment terms

• Consider the timing of cash inflows and outflows to create a realistic cash flow timeline.
• Account for payment terms with customers and suppliers to align projections with cash movements.

Step 7: Calculate net cash flow

• Calculate the net cash flow for each period, which represents the difference between cash inflows and cash outflows.
• Net Cash Flow = Cash Inflows – Cash Outflows

Pro Tip: Calculating the net cash flow for each period is vital for your business as it gives you a clear picture of your future cash position. Think of it as your future cash flow calculation.

Step 8: Build contingency plans

• Incorporate contingency plans to mitigate unexpected events impacting cash flow, such as economic downturns or late payments.
• Create buffers in your projections to handle unforeseen circumstances.

Step 9: Implement rolling forecasts

• Embrace a rolling forecast approach, where you regularly update and refine your cash flow projections based on actual performance and changing circumstances.
• Rolling forecasts provide a dynamic view of your cash flow, allowing for adjustments and increased accuracy.

Cash Flow Projection Example

Let’s take a sneak peek into the cash flow projection of Pizza Planet, a hypothetical firm. In March, they begin with an opening balance of $50,000. This snapshot will show us how their finances evolved during the next 4 months.

Here are 5 key takeaways from the above cash flow projection analysis for Pizza Planet:

Upsurge in Cash Flow from Receivables Collection (April):

• Successful efforts in collecting outstanding customer payments result in a significant increase in cash flow.
• Indicates effective accounts receivable management and timely collection processes.

Buffer Cash Addition (May and June):

• The company proactively adds buffer cash to prepare for potential financial disruptions.
• Demonstrates a prudent approach to financial planning and readiness for unexpected challenges.

Spike in Cash Outflow from Loan Payment (May):

• A noticeable cash outflow increase is attributed to the repayment of borrowed funds.
• Suggests a commitment to honoring loan obligations and maintaining a healthy financial standing.

Manageable Negative Net Cash Flow (May and June):

• A negative net cash flow during these months is offset by positive net cash flow in other months.
• Indicates the ability to handle short-term cash fluctuations and maintain overall financial stability.

Consistent Closing Balance Growth:

• The closing balance exhibits a consistent and upward trend over the projection period.
• Reflects effective cash flow management, where inflows cover outflows and support the growth of the closing cash position.

How to Calculate Projected Cash Flow?

To calculate projected cash flow, start by estimating incoming cash from sources like sales, investments, and financing. Then, deduct anticipated cash outflows such as operating expenses, loan payments, taxes, and capital expenditures. The resulting net cash flow clearly shows how much cash the business expects to generate or use within the forecasted period. 

Calculating projected cash flow is a crucial process for businesses to anticipate their future financial health and make informed decisions. This process involves forecasting expected cash inflows and outflows over a specific period using historical data, sales forecasts, expense projections, and other relevant information. Regularly updating and reviewing projected cash flow helps businesses identify potential cash shortages or surpluses, allowing for proactive cash management strategies and financial planning. 

Benjamin Franklin once said, ‘Beware of little expenses; a small leak will sink a great ship.’ This underscores the importance of managing and understanding cash flow in business. 

Download this cash flow calculator to effortlessly track your company’s operating cash flow, net cash flow (in/out), projected cash flow, and closing balance.

6 Common Pitfalls to Avoid When Creating Cash Flow Projections

At HighRadius, we recently turned our research engine toward cash flow forecasting to shed light on the sources of projection failures. One of our significant findings was that most companies opt for unrealistic projections models that don’t mirror the actual workings of your finance force.

Cash flow projections are only as strong as the numbers behind them. No one can be completely certain months in advance if literal or figurative storm clouds are waiting for them on the horizon. Defining a realistic cash flow projection for your company is crucial to achieving more accurate results. Don’t let optimism cloud your key assumptions. Stick to the most likely numbers for your projections.

A 5% variance is acceptable, but exceeding this threshold warrants a closer look at your key assumptions. Identify any logical flaws that may compromise accuracy. Take note of these pitfall insights we’ve gathered from finance executives who have shared their experiences:

• Avoid overly generous sales forecasts that can undermine projection accuracy.
• Maintain a realistic approach to sales projections to ensure reliable cash flow projections.
• Reflect the payment behavior of your customers accurately in projections, especially if they tend to pay on the last possible day despite a 30-day payment schedule.
• Adjust the projection cycle to align with the actual payment patterns.
• Factor in annual and quarterly bills on the payables side of your projections.
• Consider potential changes in tax rates if your business is expected to reach a new tax level.
• Account for seasonal fluctuations and cyclical trends specific to your industry.
• Analyze historical data to identify patterns and adjust projections accordingly to reflect these variations.
• Incorporate contingencies in your projections to prepare for unforeseen circumstances such as economic downturns, natural disasters, or changes in market conditions.
• Build buffers to mitigate the impact of unexpected events on your cash flow.

• Failing to create multiple scenarios can leave you unprepared for different business outcomes.
• Develop projections for best-case, worst-case, and moderate scenarios to assess the impact of various circumstances on cash flow.

By addressing these pitfalls and adopting best practices shared by finance executives, you can create more reliable and effective cash flow projections for your business. Stay proactive and keep your projections aligned with the realities of your industry and market conditions.

How Automation Helps in Projecting Cash Flow?

Building a cash flow projection chart is just the first step; the real power lies in the insights it can provide. Cash flow projection is crucial, but let’s face it – the traditional process is resource-consuming and hampers productivity. Finance teams have no choice but to abandon it and let it gather dust for the remainder of a month.

However, there’s a solution: a cash flow projection automation tool. 

Professionals in Controlling or Treasury understand this need for automation, but it requires an investment of time and money. Building a compelling business case is straightforward, especially for companies prioritizing cash reporting, forecasting, and leveraging the output for day-to-day cash management and investment planning.

Consider the following 3 business use cases shared by finance executives, highlighting the benefits that outweigh the initial investment:

Scalability and adaptability:

Forecasting cash flow in spreadsheets is manageable in the early stages, but as your business grows, it becomes challenging and resource-intensive. Manual cash flow management struggles to keep up with the increasing transactions and customer portfolios.

Many businesses rely on one-off solutions that only temporarily patch up cash flow processes without considering the implications for the future. Your business needs an automation tool that can effortlessly scale with your business, accommodating evolving needs.

Moreover, such dependable partners often offer customization options, allowing you to tailor the cash flow projections to your specific business requirements and adapt to changing market dynamics.

Time savings:

Consider a simple example of the time and effort involved in compiling a 13-week cash flow projection for stakeholders every week. The process typically includes

• Capture cash flow data from banking and accounting platforms and classify transactions.
• Create short-term forecasts using payables and receivables data.
• Model budget and other business plans for medium-term forecasts.
• Collect data from various business units, subsidiaries, and inventory levels.
• Consolidate the data into a single cash flow projection.
• Perform variance and sensitivity analysis.
• Compile reporting with commentary.

This process alone can consume many hours each week. Let’s assume it takes six hours for a single resource and another six hours for other contributors, totaling 12 hours per week or 624 hours per year. Whether you are an enterprise or an SMB, learn how a 13-week cash flow projection template can help you keep your business on track and achieve your financial goals.

Imagine the added time spent on data conversations, information requests, and follow-ups. Cash reporting can quickly become an ongoing, never-ending process.

By implementing a cash flow projection automation tool, you can say goodbye to tedious manual tasks such as logging in, downloading data, manipulating spreadsheets, and compiling reports. Automating these processes saves your team countless hours, allowing them to focus on strategic initiatives and high-value activities.

Accuracy and efficiency:

When it comes to cash flow monitoring and projection, accuracy is paramount for effective risk management. However, manual data handling introduces the risk of human error, which can have significant financial implications for businesses. These challenges may include:

• Inaccurate financial decision-making
• Cash flow uncertainty
• Increased financial risks
• Impaired stakeholder confidence
• Wasted resources and time
• Compliance and reporting challenges
• Inconsistent data processing

Automating cash flow projections mitigates these risks by ensuring accurate and reliable results. An automation tool’s consistent data processing, real-time integration, error detection, and data validation capabilities instill greater accuracy, reliability, and confidence in the projected cash flow figures.

For example, Harris, a leading national mechanical contractor, transformed their cash flow management by adopting an automation tool. They achieved up to 85% accuracy across forecasts for 900+ projects and gained multiple 360-view projection horizons, from 1-Day to 6-Months, updated daily. This improvement in accuracy allowed the team to focus on higher-value tasks, driving better outcomes.

Cash Flow Projections with HighRadius

Managing cash flow projections today requires a host of tools to track data, usage, and historic revenue trends as seen above. Teams rely on spreadsheets, data warehouses, business intelligence tools, and analysts to compile and report the data.

HighRadius has consistently provided its customers with powerful AI and forecasting tools to support real-time visibility, historical tracking, and predictive insights so your teams can reap the benefits of automated cash flow management.

When your forecast is off, you can miss opportunities to invest in growth or undermine your credibility and investor confidence. An accurate forecast means predictable growth and increased shareholder confidence. 

Cash Flow Projection FAQs

1) how do you prepare a projected cash flow statement.

Steps to prepare a projected cash flow statement :

• Analyze historical cash flows.
• Estimate future sales and collections from customers.
• Forecast expected payments to suppliers and vendors.
• Consider changes in operating, investing, and financing activities.
• Compile all these estimates into a projected cash flow statement for the desired period.

2) What is projected cash flow budget?

A projected cash flow budget is a financial statement that estimates the amount of cash your business is expected to receive and pay out over a specific time period. This information can be helpful in determining whether your business has enough cash flow to maintain its regular operations during the given period. It can also provide valuable insight into how to allocate your budget effectively.

3) What is a 3-year projected cash flow statement?

A 3-year projected cash flow statement forecasts cash inflows and outflows for the next three years. It helps businesses assess their expected cash position and plan for future financial needs and opportunities.

4) What is projected cash flow and fund flow statement?

Projected cash flow statement forecasts cash inflows and outflows over a period, aiding in budgeting and planning. Fund flow statement tracks the movement of funds between sources and uses, analyzing financial position. Both provide insights into a company’s liquidity and financial health.

5) What are the 4 key uses for a cash flow forecast?

• Evaluate cash availability for operational expenses and investments.
• Identify potential cash flow gaps or surpluses.
• Support financial planning, budgeting, and decision-making.
• Assist in securing financing or negotiating favorable terms with stakeholders.

6) What is the cash flow projection ratio?

The term cash flow projection ratio is not a commonly used financial ratio. However, various ratios like operating cash flow ratio, cash flow margin, and cash flow coverage ratio are used to assess a company’s cash flow generation and management capabilities.

7) What is the formula for projected cash flow?

The projected cash flow formula is Projected Cash Flow = Projected Cash Inflows – Projected Cash Outflows . It calculates the anticipated net cash flow by subtracting projected expenses from projected revenues, considering all sources of inflows and outflows.

8) What are the advantages of cash flow projection?

Cash flow projection helps businesses:

• Anticipate future financial needs
• Manage cash shortages effectively
• Make informed decisions
• Ensure stability and growth
• Provide a roadmap for financial planning
• Stay proactive in managing finances

Related Resources

4 Reasons Treasury Analysts Fail to Generate Accurate Cash Flow Forecasting

Financial Forecasting Models: Pros, Cons & Tips from Experts [Free Templates]

Working Capital Optimization: Everything You Need to Know

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• Example of a cashflow
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As well as your business plan, a set of financial statements detailing you cashflow is essential. This will provide details of actual cash required by your business on a day-to-day, month-to-month and year-to-year basis.

The needs of a business constantly change and your cashflow will highlight any shortfalls in cash that will need to be bridged. Many established, viable, and even profitable businesses fail due to cash not being available when they need it most.

Good cashflow management is critical to running a successful business. You must be able to pay your bills while you await payment from your customers. There are many well-documented cases of businesses failing not because they weren't profitable but due to poor cashflow management.

You're in business to make a profit. It's a simple principle, but one that can occasionally become lost amid dreams of building multinational empires worth millions of pounds. You won't be able to stay in business, however, unless you have cash, hence the famous adage 'cash is king'.

There will probably be a time lag between your business providing its goods or services and getting paid. This means you have to make sure there is sufficient cash in your company's bank account for it to pay all its bills in the meantime – whether these relate to invoices from suppliers, employees' wages, rent, rates, tax, VAT or anything else.

Even if your business is profitable, there may be times when you are short of cash because you are awaiting payment for a large order. This is likely to be a particular problem during your first year when you are building up your business and don't have regular cash inflows.

The general principle of cashflow management is that you should speed up your cash inflows (customer payments, interest from bank accounts etc) and slow down your cash outflows within reason (purchase of stock and equipment, loan repayments and tax charges etc) as much as possible.

It can be difficult to affect your outflows other than extending your credit terms with your suppliers, which will often occur on fixed dates in the month and your employees and suppliers might also not take too kindly to you delaying payment to them. But there is more scope for you to improve your cash inflows.

This could mean billing regularly, chasing bad debt, selling your debt to a third party (factoring), negotiating extended credit terms with suppliers, managing your stock effectively (which could entail ordering little and often) and giving your customers 30-day payment terms.

Also, as businesses naturally have peaks and troughs, it is important that you put money away during the peaks so that you can dip into it during the troughs.

It is a good idea to think about investing in some accounting software to help you manage your cashflow. There are many software providers: an internet search should reveal the most common. Most provide software that can help you with cashflow analysis and forecasting, so that your business is never caught short of cash in the bank. Your accountant should be able to help advise you on which software package to buy.

How to use the cashflow forecast template

Our cashflow template will show you how a cashflow works and should be amended to suit your own business.

All figures to be entered are actual cash. This includes bank payments and receipts, cheques, bank transfers, cash payments and receipts – all of these should be included in your opening balance.  

Then complete the shaded area opening balance, which includes bank, loan and cash balances and should be put in the sheets:

• monthly cashflow forecast
• monthly actual cashflow

This provides the starting point for the rest of the cashflow. Next, input your month 1 forecast – all the sales broken down into the elements of your particular business – and do the same for expenditure. Base your figures on your own experience and what you forecast to receive or pay. The sections can be amended to reflect your business's requirements.

Repeat this process for the actual cashflow; here the figures you input are based on actual. This should then automatically be displayed in the third sheet:

• monthly cashflow forecast/actual comparison

This is where the real analysis work is done and will determine the accuracy of your forecast figures. The forecasts sheet should be used to determine when you may have a cash shortfall before the event arises and will help determine whether you will need to obtain additional funding.

Download the cashflow template from 'Related documents'.

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ACCA Cashflow Template

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Cash Flow Basics for Small Business Explained

Noah Parsons

13 min. read

Updated May 11, 2024

Cash is the lifeblood of every business, and running out of it is the number one reason that small businesses fail. Even if you are making plenty of sales, if you don’t have enough cash in the bank your business won’t be able to pay its bills and stay open.

That’s why it’s so important for businesses to understand the basics of cash flow and cash flow forecasting. We’ll be covering those elements and more throughout this guide.

• What is cash flow?

Cash flow measures how much money moves into and out of your business during a specific period.

Businesses bring in money through sales, returns on investments, and loans and investments—that’s cash flowing into the business.

And businesses spend money on supplies and services, utilities, taxes, loan payments, and other bills—that’s cash flowing out.

Cash flow is measured by comparing how much money flows into a business during a certain period to how much money flows out of that business during that period. 

You usually measure cash flow over a month or a quarter.

• How to calculate cash flow

The simplest formula for calculating cash flow is:

CASH RECEIVED – CASH SPENT = NET CASH FLOW

If your net cash flow number is positive, your business is cash flow positive, and accumulating cash in the bank.

If your net cash flow number is negative, your business is cash flow negative, and you are finishing the month with less cash than you started with.

What’s the difference between Cash and Profit?

Believe it or not, it’s possible for your business to be profitable but still run out of cash. That may not be intuitive initially, but it’s because cash and profits are very different. Here’s why.

Profits can include sales you’ve made but haven’t been paid for yet.

Cash, on the other hand, is the amount of money you actually have in your bank account. It represents your business’s liquidity; it’s not cash if you can’t use it right now to pay your bills.

For example, if you’re making a lot of sales but you invoice your customers, and they pay you “net 30,” or within 30 days of receiving the invoice, you could have lots of revenue on paper but not a lot of cash in your bank account because your customers haven’t paid you yet. Those sales will only show up on your income statement .

If the money your customers owe you hasn’t entered your bank account, it won’t appear on your cash flow statement yet. It isn’t available to your business at this point. It’s still in your customers’ hands, even though you’ve invoiced them. You keep track of the money your customers owe you in accounts receivable .

Meanwhile, you can only pay your bills with real cash in your bank account. It will be tough to fulfill orders, meet payroll, and pay rent without that cash. That’s why keeping track of cash flow is so important. 

To keep your business afloat, you need to have a good sense of what comes in and what goes out of your business every month and do everything you can to remain cash flow positive.

Dig deeper:

The difference between cash and profits

Learn more about the specific differences between cash and profits and how they impact your business.

The difference between cash flow and working capital

Cash flow and working capital tell different financial stories about your business. Cash flow deals with money moving in and out of your business while working capital compares assets and liabilities.

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• How to analyze a cash flow statement

When analyzing your historical cash flow statement, you’re looking at the amount of real cash you have on hand at the beginning of the month, compared to your cash at the end of the month. 

You can also look at your cash flow over different time frames – quarterly, for example – but a good rule of thumb is to regularly look at your cash flow to better understand any changes in the health of your business.

To see a visual example of how this works within a business, you can download this free cash flow example as a PDF or Excel sheet .

When conducting a cash flow analysis, you’ll want to be sure you understand the following key terms. 

Positive cash flow

Positive cash flow is defined as ending up with more liquid money on hand at the end of a given period of time compared to what was available when that period began.

Let’s say you started with $1000 in cash at the beginning of the month. You paid $500 in bills and expenses, and your customers paid you $2,000 for your services. Good news: Your cash flow is positive, at $1,500 for the month, leaving you with $2500 in cash.

If you have positive trending cash flow, it’s easier to:

• Pay your bills: Positive cash flow ensures employees get checks during each payroll cycle. It also gives decision makers the funds they need to pay suppliers, creditors, and the government.
• Invest in new opportunities: Today’s business world moves quickly. When cash is readily available, business owners can invest in opportunities that may arise at any given point in time.
• Stomach the unpredictable: Having access to cash means that whenever equipment breaks, clients don’t pay their invoices on time, or when new government regulations come into effect, businesses can survive.

Negative cash flow

Negative cash flow is when more cash is leaving the business than is coming in. When cash flow is negative, the amount of cash in your bank account is shrinking. This might not be a problem if your business has plenty of cash in the bank. But, it does mean that your business will eventually run out of money if it doesn’t become cash flow positive at some point.

Let’s say you started with $2,000 in the bank at the beginning of the month. You paid $1,500 in bills and expenses, and even though you did plenty of work and invoiced your customers for $3,000 worth of services, your customers only actually paid you $200. You’re still waiting for the rest of your payments to come in. Your cash flow is negative: -$1,300 for the month, leaving you with only $700 in cash.

If you don’t have any reserves, your rent check might bounce. If you have an established line of credit, you might rely on that to pay part of your bills. Maybe you forecasted your cash flow and knew that you were going to be short that month, so you made a plan to cover your expenses.

One month of negative cash flow won’t necessarily tank your business. But your business is at risk when you start to see a trend, and you don’t do nothing to reverse it (or when you’re unpleasantly surprised because you haven’t been tracking your cash flow). 

Cash Burn Rate and Runway

New businesses and startups often have negative cash flow when starting. They have lots of bills to pay while they’re getting up and running, and there aren’t a lot of sales yet. As revenue from sales starts to come in, hopefully, cash will flow into the business instead of just flowing out. 

This is why new businesses often need investment and loans to get started—they need cash in the bank to cover all of the negative cash flow during the business’s early days.

When starting out, it’s important to track Cash Burn Rate, which is essentially your negative cash flow number – the amount of money you are “burning” each month. You can then use that number to determine how many months of cash you have left – this is your “runway.” 

Read our detailed explanation of cash burn rate and cash runway to learn more about how to find, measure, and adjust these metrics.

Negative cash flow can also happen when a business chooses to invest in a new opportunity. The business could be betting that investing in a new opportunity now will pay off in the future. That investment could cause negative cash flow for some time, so it’s important to keep a close eye on cash and have a solid cash flow forecast in place so you know if your business is on track to stay in the black.

How positive and negative cash flow impact your business

Learn more about your relationship with positive and negative cash flow and how understanding these concepts will help you better understand your business health.

The importance of your burn rate and cash runway

Learn to calculate how much cash you’re using up and how long you have until it’s depleted.

15 tips for dealing with clients who won’t pay

A major factor that impacts your positive cash flow is clients paying on time. If delays in payment are leading to a cash flow crunch, there are a few things worth trying.

• Why cash flow forecasting is important

You’ll want to monitor your historical cash flow at least once a month so you can start spotting trends with what’s actually happening with your cash inflow and outflow.

But it’s not just measuring the past and present, forecasting your cash flow can also help you anticipate when your business might run low on cash in the future. You can then plan ahead and open a line of credit or find other loans and investments to help you cover that point in the future when you’re going to need a little extra cash.

It’s a lot easier to get help from a bank or investor before you’re actually in a crisis where you’re not sure you can cover your bills. If you wait until you’re really in trouble to take action, lenders may see you as too much of a risk and turn down your request.

Your cash flow forecast can also help you plan the best time to make a big purchase, like a new piece of equipment or a company vehicle.

Don’t forget to account for the unknown, though. Business owners can’t predict the future—particularly when it comes to any unforeseen expenses they might incur (e.g., a truck breaking down prematurely and needing replacement, or a data breach resulting in a forced increase in IT spend). And they also can’t know for certain that their clients will pay their bills on time.

So, when you’re forecasting or looking at your cash flow statement for last month, remember that having some buffer is a good thing. You don’t want to be in a position where you’ve allocated every single penny, to the point where you can’t accommodate unexpected expenses.

Part of reviewing your cash flow should be thinking about risk, and the effect an unexpected expense will have on your available cash—and ultimately, your ability to pay your bills.

How to forecast your cash flow and build a cash flow statement

A cash flow projection is all about predicting your money needs in advance. 

Unfortunately, though, forecasting your cash flow is a bit more complicated than forecasting other aspects of your business such as your sales and expenses. Your cash flow statement takes inputs from your revenue projections, your expense projections, and also your inventory purchase plans if your business keeps inventory on hand.

In addition to that, you need to predict when your customers will pay you – will all of them pay on time? Or will some take longer to pay?

A tool like LivePlan can greatly simplify cash flow forecasting, but you can also do it yourself with spreadsheets.

There are two methods you can use to build a cash flow statement : the direct method and the indirect method. While they will both arrive at the same end-result and predict how much cash you will have in the bank in the future, they accomplish that goal in different ways.

The direct method of forecasting cash flow

The direct method provides a very clear view of how cash moves in and out of a business. You essentially add up all the cash your business has received from various sources and then subtract all the cash that is paid out to suppliers, vendors, employees, etc. 

This number will be the amount of cash you’ve added or subtracted from your bank account during the month.

The indirect method of forecasting cash flow

The indirect method starts with your net income from your Profit and Loss Statement and then makes adjustments to that number to account for non-cash expenses such as depreciation. 

From there you make adjustments to account for changes in inventory, accounts receivable , and accounts payable .

The indirect method is very common for building historical cash flow statements because the required numbers are all easily generated from your accounting system. This makes it a fairly popular method for forecasting cash flow. 

However, the direct method is generally easier for people who aren’t as familiar with the intricacies of accounting.

Read our guide for a more detailed explanation of the two methods of creating a cash flow statement .

Forecasting cash flow

If you’re forecasting cash flow using spreadsheets, I recommend using the direct method. It’s easier and more straightforward.

Essentially, you want to create future estimates of when you’ll receive money from customers and when you’ll pay your bills. 

It’s not critical to forecast every invoice and bill payment, though. Forecasting is about helping you make strategic decisions about your business, so making broader estimates in your forecast is OK.

How to manage cash flow with an accurate forecast

Learn how to leverage your cash flow forecast to actively manage your business and improve your chances for growth.

• How to improve your cash flow

If your cash flow is negative or you’re just looking for ways to improve your cash flow in general, there are plenty of options available. Here’s a quick list of things you can do:

• Convince your customers to pay you faster
• Pay your own bills a bit slower
• Purchase less inventory and keep less inventory on hand
• Follow up on bad debts
• Establish a line of credit or other type of business loan

Depending on your situation, you may use these methods or even consider more drastic measures if the broader economy is impacting your ability to create positive cash flow.

Tips to improve your cash flow

Are you struggling to maintain healthy cash flow? Check out these ten tips to improve the health of your business.

How to prevent cash flow problems

The best way to improve your cash flow is by preventing problems before they ever start. Here are four ways to do it.

How to manage cash flow in a crisis

Here are five tips to help strengthen your cash position and keep your business healthy even when dealing with terrible circumstances.

How to balance cash flow in a seasonal business

Seasonal businesses have unique challenges you’ll want to consider, including variations on cash flow management. Check out these techniques to effectively balance your cash flow and avoid seasonal surprises.

Noah is the COO at Palo Alto Software, makers of the online business plan app LivePlan. He started his career at Yahoo! and then helped start the user review site Epinions.com. From there he started a software distribution business in the UK before coming to Palo Alto Software to run the marketing and product teams.

Table of Contents

• Cash vs profit
• How to forecast cash flow

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Cash Flow Statement: Explanation and Example

Bryce Warnes

Reviewed by

Janet Berry-Johnson, CPA

February 28, 2024

This article is Tax Professional approved

A cash flow statement tells you how much cash is entering and leaving your business in a given period. Along with balance sheets and income statements, it’s one of the three most important financial statements for managing your small business accounting and making sure you have enough cash to keep operating.

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Cash flow statements are also required by certain financial reporting standards.

What makes a cash flow statement different from your balance sheet is that a balance sheet shows the assets and liabilities your business owns (assets) and owes (liabilities). The cash flow statement simply shows the inflows and outflows of cash from your business over a specific period of time, usually a month.

Let's take a closer look at what cash flow statements do for your business, and why they're so important. Then, we'll walk through an example cash flow statement, and show you how to create your own using a template.

First, let’s take a closer look at what cash flow statements do for your business, and why they’re so important. Then, we’ll walk through an example cash flow statement, and show you how to create your own using a template.

What is the purpose of a cash flow statement?

A cash flow statement is a regular financial statement telling you how much cash you have on hand for a specific period.

While income statements are excellent for showing you how much money you’ve spent and earned, they don’t necessarily tell you how much cash you have on hand for a specific period of time.

Cash flow statement vs. balance sheet

A balance sheet shows you your business’s assets, liabilities, and owner’s equity at a specific moment in time—typically at the end of a quarter or a year.

What it doesn’t show is revenue or expenses, or any of the business’s other cash activities that impact your company’s day-to-day health. Those activities are recorded on your cash flow statement.

Cash flow statement vs. income statement

Using only an income statement to track your cash flow can lead to serious problems—and here’s why.

If you use accrual basis accounting, income and expenses are recorded when they are earned or incurred—not when the money actually leaves or enters your bank accounts. (The cash accounting method only records money once you have it on hand. Learn more about the cash vs. accrual basis systems of accounting.)

So, even if you see income reported on your income statement, you may not have the cash from that income on hand. The cash flow statement makes adjustments to the information recorded on your income statement, so you see your net cash flow—the precise amount of cash you have on hand for that time period.

For example, depreciation is recorded as a monthly expense. However, you've already paid cash for the asset you're depreciating; you record it on a monthly basis in order to see how much it costs you to have the asset each month over the course of its useful life. But cash isn't literally leaving your bank account every month.

The cash flow statement takes that monthly expense and reverses it—so you see how much cash you have on hand in reality, not how much you've spent in theory.

Why do you need cash flow statements?

So long as you use accrual accounting, cash flow statements are an essential part of financial analysis for three reasons:

• They show your liquidity . That means you know exactly how much operating cash flow you have in case you need to use it. So you know what you can afford, and what you can’t.
• They show you changes in assets, liabilities, and equity in the forms of cash outflows, cash inflows, and cash being held. Those three categories are the core of your business accounting. Together, they form the accounting equation that lets you measure your performance.
• They let you predict future cash flows . You can use cash flow statements to create cash flow projections , so you can plan for how much liquidity your business will have in the future. That’s important for making long-term business plans.

On top of that, if you plan on securing a loan or line of credit, you’ll need up-to-date cash flow statements to apply.

Negative cash flow vs. positive cash flow

When your cash flow statement shows a negative number at the bottom, that means you lost cash during the accounting period—you have negative cash flow. It’s important to remember that long-term, negative cash flow isn’t always a bad thing. For example, early stage businesses need to track their burn rate as they try to become profitable.

When you have a positive number at the bottom of your statement, you’ve got positive cash flow for the month. Keep in mind, positive cash flow isn’t always a good thing in the long term. While it gives you more liquidity now, there are negative reasons you may have that money—for instance, by taking on a large loan to bail out your failing business. Positive cash flow isn’t always positive overall.

Where do cash flow statements come from?

If you do your own bookkeeping in Excel , you can calculate cash flow statements each month based on the information on your income statements and balance sheets. If you use accounting software , it can create cash flow statements based on the information you’ve already entered in the general ledger .

Keep in mind, with both those methods, your cash flow statement is only accurate so long as the rest of your bookkeeping is accurate too. The most surefire way to know how much working capital you have is to hire a bookkeeper . They’ll make sure everything adds up, so your cash flow statement always gives you an accurate picture of your company’s financial health.

Statements of cash flow using the direct and indirect methods

In order to figure out your company’s cash flow, you can take one of two routes: The direct method, and the indirect method. While generally accepted accounting principles (US GAAP) approve both, the indirect method is typically preferred by small businesses.

The direct method of calculating cash flow

Using the direct method, you keep a record of cash as it enters and leaves your business, then use that information at the end of the month to prepare a statement of cash flow.

The direct method takes more legwork and organization than the indirect method—you need to produce and track cash receipts for every cash transaction. For that reason, smaller businesses typically prefer the indirect method.

Also worth mentioning: Even if you record cash flows in real time with the direct method, you’ll also need to use the indirect method to reconcile your statement of cash flows with your income statement. So, you can usually expect the direct method to take longer than the indirect method.

The indirect method of calculating cash flow

With the indirect method, you look at the transactions recorded on your income statement, then reverse some of them in order to see your working capital. You’re selectively backtracking your income statement in order to eliminate transactions that don’t show the movement of cash.

Since it’s simpler than the direct method, many small businesses prefer this approach. Also, when using the indirect method, you do not have to go back and reconcile your statements with the direct method.

In our examples below, we’ll use the indirect method of calculating cash flow.

How the cash flow statement works with the income statement and the balance sheet

You use information from your income statement and your balance sheet to create your cash flow statement. The income statement lets you know how money entered and left your business, while the balance sheet shows how those transactions affect different accounts—like accounts receivable , inventory, and accounts payable .

So, the process of producing financial statements for your business goes:

Income Statement + Balance Sheet = Cash Flow Statement

Example of a cash flow statement

Now that we’ve got a sense of what a statement of cash flows does and, broadly, how it’s created, let’s check out an example.

There’s a fair amount to unpack here. But here’s what you need to know to get a rough idea of what this cash flow statement is doing.

• Red dollar amounts decrease cash. For instance, when we see ($30,000) next to “Increase in inventory,” it means inventory increased by $30,000 on the balance sheet. We bought $30,000 worth of inventory, so our cash balance decreased by that amount.
• Black dollar amounts increase cash. For example, when we see $20,000 next to “Depreciation,” that $20,000 is an expense on the income statement, but depreciation doesn’t actually decrease cash. So we add it back to net income.

You’ll also notice that the statement of cash flows is broken down into three sections—Cash Flow from Operating Activities, Cash Flow from Investing Activities, and Cash Flow from Financing Activities. Let’s look at what each section of the cash flow statement does.

The three sections of a cash flow statement

These three activities sections of the statement of cash flows designate the different ways cash can enter and leave your business.

• Cash Flow from Operating Activities is cash earned or spent in the course of regular business activity—the main way your business makes money, by selling products or services.
• Cash Flow from Investing Activities is cash earned or spent from investments your company makes, such as purchasing equipment or investing in other companies.
• Cash Flow from Financing Activities is cash earned or spent in the course of financing your company with loans, lines of credit, or owner’s equity .

Using the cash flow statement example above, here’s a more detailed look at what each section does, and what it means for your business.

Cash Flow from Operating Activities

For most small businesses, Operating Activities will include most of your cash flow. That’s because operating activities are what you do to get revenue. If you run a pizza shop, it’s the cash you spend on ingredients and labor, and the cash you earn from selling pies. If you’re a registered massage therapist , Operating Activities is where you see your earned cash from giving massages, and the cash you spend on rent and utilities.

Cash Flow from Operating Activities in our example

Taking another look at this section, let’s break it down line by line.

Net income is the total income, after expenses, for the month. We get this from the income statement.

Depreciation is recorded as a $20,000 expense on the income statement. Here, it’s listed as income. Since no cash actually left our hands, we’re adding that $20,000 back to cash on hand.

Increase in Accounts Payable is recorded as a $10,000 expense on the income statement. That’s money we owe—in this case, let’s say it’s paying contractors to build a new goat pen. Since we owe the money, but haven’t actually paid it, we add that amount back to the cash on hand.

Increase in Accounts Receivable is recorded as a $20,000 growth in accounts receivable on the income statement. That’s money we’ve charged clients—but we haven’t actually been paid yet. Even though the money we’ve charged is an asset, it isn’t cold hard cash. So we deduct that $20,000 from cash on hand.

Increase in Inventory is recorded as a $30,000 growth in inventory on the balance sheet. That means we’ve paid $30,000 cash to get $30,000 worth of inventory. Inventory is an asset, but it isn’t cash—we can’t spend it. So we deduct the $30,000 from cash on hand.

Net Cash from Operating Activities , after we’ve made all the changes above, comes out to $40,000.

Meaning, even though our business earned $60,000 in October (as reported on our income statement), we only actually received $40,000 in cash from operating activities.

Cash Flow from Investing Activities

This section covers investments your company has made—by purchasing equipment, real estate, land, or easily liquidated financial products referred to as “cash equivalents.” When you spend cash on an investment, that cash gets converted to an asset of equal value.

If you buy a $10,000 mower for your landscaping company, you lose $10,000 cash and get a $10,000 mower. If you buy a $140,000 retail space, you lose $140,000 cash and get a $140,000 retail space.

Under Cash Flow from Investing Activities, we reverse those investments, removing the cash on hand. They have cash value, but they aren’t the same as cash—and the only asset we’re interested in, in this context, is currency.

For small businesses, Cash Flow from Investing Activities usually won’t make up the majority of cash flow for your company. But it still needs to be reconciled, since it affects your working capital.

Cash Flow from Investing Activities in our example

Purchase of Equipment is recorded as a new $5,000 asset on our income statement. It’s an asset, not cash—so, with ($5,000) on the cash flow statement, we deduct $5,000 from cash on hand.

Cash Flow from Financing Activities

This section covers revenue earned or assets spent on Financing Activities. When you pay off part of your loan or line of credit, money leaves your bank accounts. When you tap your line of credit, get a loan, or bring on a new investor, you receive cash in your accounts.

Cash Flow from Financing Activities in our example

Notes payable is recorded as a $7,500 liability on the balance sheet. Since we received proceeds from the loan, we record it as a $7,500 increase to cash on hand.

Cash flow for the month

At the bottom of our cash flow statement, we see our total cash flow for the month: $42,500.

Even though our net income listed at the top of the cash flow statement (and taken from our income statement) was $60,000, we only received $42,500.

That’s $42,500 we can spend right now, if need be. If we only looked at our net income, we might believe we had $60,000 cash on hand. In that case, we wouldn’t truly know what we had to work with—and we’d run the risk of overspending, budgeting incorrectly, or misrepresenting our liquidity to loan officers or business partners.

Using a cash flow statement template

Do your own bookkeeping using spreadsheets? In that case, using a cash flow statement template will save you time and energy.

Our Free Cash Flow Statement Template is easy to download and simple to use.

How to track cash flow using the indirect method

Four simple rules to remember as you create your cash flow statement:

• Transactions that show an increase in assets result in a decrease in cash flow.
• Transactions that show a decrease in assets result in an increase in cash flow.
• Transactions that show an increase in liabilities result in an increase in cash flow.
• Transactions that show a decrease in liabilities result in a decrease in cash flow.

If you’ve already gone through the example statement above and you feel like you have a pretty good grasp of how to create a cash flow statement, go ahead and start experimenting with our Free Income Statement Template and Free Cash Flow Template.

But if you’d like to get a clearer idea of how it all works, this quick example should help.

Creating a cash flow statement from your income statement and balance sheet

Let’s say we’re creating a cash flow statement for Greg’s Popsicle Stand for July 2019.

Our income statement looks like this:

Note: For the sake of simplicity, this example omits income tax.

And our balance sheet looks like this:

Remember the four rules for converting information from an income statement to a cash flow statement? Let’s use them to create our cash flow statement.

Our net income for the month on the income statement is $3,500 — that stays the same, since it’s a total amount, not a specific account.

Additions to Cash

• Depreciation is included in expenses for the month, but it didn’t actually impact cash, so we add that back to cash.
• Accounts payable increased by $5,500. That’s a liability on the balance sheet, but the cash wasn’t actually paid out for those expenses, so we add them back to cash as well.

Decreases to Cash

• Accounts receivable increased by $4,000. That’s an asset recorded on the balance sheet, but we didn’t actually receive the cash, so we remove it from cash on hand.

Our net cash flow from operating activities adds up to $5,500.

Greg purchased $5,000 of equipment during this accounting period, so he spent $5,000 of cash on investing activities.

Greg didn’t invest any additional money in the business, take out a new loan, or make cash payments towards any existing debt during this accounting period, so there are no cash flows from financing activities.

Cash Flow for Month Ending July 31, 2019 is $500, once we crunch all the numbers. Greg started the accounting period with $5,500 in cash. After accounting for all of the additions and subtractions to cash, he has $6,000 at the end of the period.

Cash flow statements are powerful financial reports, so long as they’re used in tandem with income statements and balance sheets. See how all three financial statements work together.

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How to create a cash flow projection (and why you should)

For small business owners, managing cash flow (the money going into and out of your business) can be the difference between a thriving, successful company and filing for chapter 11 (aka bankruptcy).

In fact, one study showed that 30% of businesses fail because the owner runs out of money, and 60% of small business owners don’t feel knowledgeable about accounting or finance .

Understanding and predicting the flow of money in and out of your business, however, can help entrepreneurs make smarter decisions, plan ahead, and ultimately avoid an unnecessary cash flow crisis.

After all, knowing whether the next month will see a financial feast or famine can help you make better decisions about spending, saving, and investing in your business today.

One way to do this (without hiring a psychic)? Cash flow projection.

What is cash flow projection?

Cash flow projection is a breakdown of the money that is expected to come in and out of your business. This includes calculating your income and all of your expenses, which will give your business a clear idea on how much cash you'll be left with over a specific period of time.

If, for example, your cash flow projection suggests you’re going to have higher than normal costs and lower than normal earnings, it might not be the best time to buy that new piece of equipment.

On the other hand, if your cash flow projection suggests a surplus , it might be the right time to invest in the business.

Cash flow projections: The basics

In order to properly create a cash flow forecast, there are two concepts you should be aware of: accounts receivable (cash in) and accounts payable (cash out)

• Accounts Receivable: refers to the money the business is expecting to collect, such as customer payments and deposits, but it also includes government grants , rebates, and even bank loans and lines of credit .
• Accounts Payable: refers to the exact opposite—that is, anything the business will need to spend money on. That includes payroll , taxes, payments to suppliers and vendors, rent, overhead, inventory, as well as the owner’s compensation.

A cash flow projection (also referred to as a cash flow forecast) is essentially a breakdown of expected receivables versus payables. It ultimately provides an overview of how much cash the business is expected to have on hand at the end of each month .

Cash flow projections typically take less than an hour to produce but can go a long way in helping entrepreneurs identify and prepare for a potential shortfall, and make smarter choices when running their business.

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How to calculate your cash flow projection

Calculating your cash flow projection can seem intimidating at first, but once you start pulling together the necessary information, it isn’t so scary. Let’s walk through the first steps together.

1. Gather your documents

This includes data about your business’s income and expenses.

2. Find your opening balance

Your opening balance is the balance in your bank at the start of a period. (So, if you’ve just started your business, this is zero.)

Your closing balance is the amount in your bank at the end of the period.

So the opening balance in one month should equal the closing balance at the end of the previous month. But more on this later.

3. Receivables (money received/cash in) for next period

This is an estimate of your anticipated sales (such as invoices you expect to be paid, or payments made on credit), revenue, grants , or loans and investments.

4. Payables (money spent/cash out) for next period

Again, this is an estimate. You should consider things like materials, rent, taxes, utilities, insurance, bills, marketing, payroll, and any one-time or seasonal expenses.

“Seasonality can have a material effect on the cash flow of your business,” Andy Bailey, CEO of Petra Coach, wrote in an article for Forbes . “A good cash flow forecast will anticipate when cash outlays and cash receipts are higher or lower so you can better manage the working capital needs of the company.”

5. Calculate cash flow

Now, let’s bring it all together using this cash flow formula : Cash Flow = Estimated Cash In – Estimated Cash Out

6. Add cash flow to opening balance

Now, you’ll want to add your cash flow to your opening balance, which will provide you with your closing balance.

Put it all together: How a cash flow projections look on paper

In practical terms, a cash flow projection chart includes 12 months laid out across the top of a graph, and a column on the left-hand side with a list of both payables and receivables.

Here are all the categories you’ll need for your cash flow projection:

• Opening balance/operating cash
• Money received (cash sales, payments, loans, investments, etc.
• Money spent (expenses, materials, marketing, payroll and taxes, bills, loans, etc.)
• Totals for money received and money spent, respectively
• Total cash flow for the period
• Closing balance

This column typically begins with “operating cash”/opening balance or unused earnings from the previous month. For example, if your cash flow projection for January suggests a surplus of $5,000, your operating cash for February is also $5,000.

Below operating cash, list all expected accounts receivable sources—such as sales, loans, or grants—leaving a space at the bottom to add them all up.

Next, list all potential payable items—such as payroll, overhead, taxes, and inventory—with another space to add their total below.

Once you have your numbers prepared, simply subtract the total funds that are likely to be spent from the cash that is likely to be received to arrive at the month’s cash flow projection.

Once you’ve calculated your monthly cash flow, take the final number and list it at the top of the next month’s column under operating cash, and repeat the process until you’ve got a forecast for the next 12 months.

After the end of each month, be sure to update the projection accordingly, and add another month to the projection.

If you’re a Wave customer and you prefer to use a ready-made chart to help you create your projection, you can pull your financial data from the Reports section of Wave and feed it into this cash flow forecast template .

Be realistic with your cash flow forecast

Cash flow projections are only as strong as the numbers behind them, so it’s important to be as realistic as possible when putting yours together.

For example, being overly generous in your sales estimates can compromise the accuracy of the projection.

Furthermore, if you provide customers with a 30-day payment schedule and a majority pay on the last possible day, make sure that cycle is accurately reflected in your projection.

On the payables side of the equation, try to anticipate annual and quarterly bills and plan for an increased tax rate if the business is likely to reach a new tax level.

Those who pay their staff on a bi-weekly basis also need to keep an eye out for months with three payroll cycles, which typically occurs twice each year.

“Monthly or quarterly forecasts generally are more useful for stable, established businesses,” Bailey also wrote . “Weekly projections will be essential for companies scaling up or going through significant changes, such as a restructuring or merger/acquisition.”

“We like to encourage business owners—especially those who are starting out—to create a 13-week forecast for cash,” William Lieberman, the Managing Partner of The CEO’s Right Hand, told Forbes . “Each week, update the forecast based on what happened the previous week and extend the forecast window by one more week. In this way, you can keep a close watch on exactly what’s coming in and going out so you can be more proactive in addressing potential cash crunches.”

Those who want to be extra cautious with their projections can even include an “other expenses” category that designates a certain percentage of revenues for unanticipated costs. Putting aside some extra cash as a buffer is especially useful for those building their first projections, just in case they accidentally leave something out.

What now: Use your cash flow forecast to make data-driven decisions

Building the cash flow projection chart itself is an important exercise, but it’s only as useful as the insights you take away from it. Instead of hiding it away for the remainder of the month, consult your cash flow projection when making important financial decisions about your business.

If, for example, you anticipate a deficit in the months ahead, consider ways to cut your costs , increase sales, or save surpluses to help make up the difference. If you notice that payments often come in late, consider introducing a late penalty for bills past due.

You can also consult your cash flow projection to determine the best time to invest in new equipment, hire new staff, revise your pricing and payment terms, or when to offer promotions and discounts.

Have clients that regularly procrastinate on payments? Check out these tactics to get your clients to pay you faster .

Improving the accuracy of cash flow projections over time

Once you’re in the habit of creating cash flow projections, it becomes easier to improve their accuracy over time.

Comparing projections to actual results can help you improve the accuracy of your cash flow projections, and help identify longer-term patterns and cycles. Seasonal changes in revenue, patterns that contribute to late payments, and opportunities to cut costs will all become more apparent with each new cash flow projection.

While all these benefits won’t come all at once, entrepreneurs can use their cash flow projection to become better operators and better decision makers with each passing month.

Cash flow projection FAQs

How do cash flow projections affect business decisions, and how can small business owners improve their accuracy.

Cash flow projections play a key role in how you make business decisions by giving you important info on the movement of money in and out of your business You can up their accuracy by regularly updating projections, comparing them to actual results, and adjusting for any discrepancies. This helps you make smart choices about spending, saving, and investing in your business.

What industry-specific factors should small business owners consider in cash flow projections?

Small business owners need to consider various industry-specific factors when creating cash flow projections. For instance, seasonal changes in revenue, payment cycles, and market trends can significantly impact cash flow. By analyzing these factors, you can tailor your projections to better reflect the realities of your industry and adjust your strategies accordingly.

How can small business owners make sure their cash flow projections are reliable?

Small business owners often face challenges in making cash flow projections due to uncertainties in revenue, expenses, and market conditions. To ensure reliability, you should try to be realistic in your estimates, account for potential fluctuations, and regularly update your projections based on actual performance. Additionally, seeking advice from financial experts and using tools like cash flow forecasting templates can help with these challenges and improve the accuracy of projections over time.

Related Posts

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Contoh Laporan Cash Flow Sederhana Versi Excel

Membuat laporan cash flow bisa dengan mudah menggunakan template Excell. Berikut template laporan cash flow yang bisa kamu gunakan.

Tasya Kania - 23 February 2022

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Membuat laporan keuangan sebuah perusahaan atau personal akan lebih sulit bila dibuat secara manual, karena akan memakan banyak waktu. Namun, bila ada contohnya mungkin akan lebih mudah. Apakah kamu sedang mencari contoh laporan cash flow ?

Jika, kamu memang sedang mencari contoh laporan cash flow, artikel ini adalah jawabannya, karena kamu akan menemukan beberapa contoh laporan cash flow yang berbeda.

Contoh laporan cash flow dan template-nya

Sekarang kamu tidak perlu repot membuat tabel arus keuangan dengan manual di Excel atau Microsoft Word, karena saat ini Microsoft Excel sudah memberikan template cash flow siap pakai.

Hal ini tentunya akan lebih memangkas waktu dan kamu hanya tinggal mengganti periode, angka, atau menyesuaikan komponen arus kas sesuai dengan perusahaan dan kebutuhan personal kamu. Berikut template contoh laporan cash flow yang bisa kamu unduh:

1. Contoh cash flow untuk small business

Apakah kamu baru membuka usaha bisnis atau UMKM? Jika, ya, kamu bisa menggunakan template ini untuk membuat laporan arus kasnya. Laporan cash flow ini juga dapat memuat bagan terkait perkiraan arus kas yang akan datang.

Link download : template  cash flow small business

2. Contoh cash flow dengan grafik

Laporan cash flow juga tidak melulu hitam putih, contoh cash flow berikut memiliki desain simple dan baru. Bahkan, laporan ini juga menyediakan grafik terkait perkembangan keuangan perusahaan.

Link download :  template cash flow dengan grafik

3. Contoh cash flow pengeluaran bisnis

Jika, kamu sedang mengelola perusahaan yang cukup besar dan memiliki pengeluaran bisnis yang beragam, template ini bisa kamu gunakan. Selain, mencatat pengeluaran kamu juga bisa bisa menyertakan bagan dan grafik selisih bulanan. Sehingga, template ini bisa dipakai tahunan.

 Link download :  template cashflow pengeluaran bisnis

4. Contoh cash flow tahunan 12 bulan

Menggunakan cash flow tahunan mungkin pilihan yang tepat bagi kamu yang ingin lebih fleksibel dan satu file saja. Template arus kas berikut juga selain menampilkan bagan, kamu bisa menggunakan grafik dengan diagram batang dan diagram garis. Bahkan, tersedia section untuk ringkasan arus kas.

  Link download : template cashflow tahunan

5. Contoh laporan analisis cash flow

Setelah mengatur laporan arus kas, kamu juga harus melakukan analisis cash flow . Sekarang kamu bisa menggunakan satu template untuk melakukan analisis arus kas dan hanya tinggal masukkan biaya pendapatan dan pengeluaran dari laporan arus kas saja.

  Link download : template analisis cashflow  

6. Contoh laporan cash flow bulanan bisnis

Melacak pendapatan dan pengeluaran bisnis dalam laporan cash flow adalah hal yang sangat penting, karena hal tersebut akan berpengaruh pada analisis cash flow . Kamu bisa menggunakan template laporan cash flow di bawah ini, karena template ini juga memisahkan bagan pengeluaran pegawai dan pengeluaran operasional.

Link download : template cashflow bulanan bisnis

7. Contoh laporan cash flow pribadi

Tidak hanya template cash flow perusahaan saja, tetapi Excel juga menyediakan template cash flow pribadi. Gunakan template ini untuk mengelola gaji bulanan kamu. Template anggaran bulanan bisa kamu gunakan untuk melacak pengeluaran sehari-hari seperti makan, transportasi, dan juga hiburan.

Link download : template cashflow pribadi

8. Contoh laporan cash flow keluarga

Keuangan keluarga juga perlu dibuatkan laporan cash flow . Hal ini bertujuan untuk keuangan jangka panjang. Sehingga, kamu bisa membuat rencana perjalanan keluarga dengan tenang dengan pengelolaan keuangan yang teratur. Template arus kas ini juga sangat sederhana. Sehingga, mudah digunakan.

Link download : template cash flow keluarga

Itulah contoh cash flow sekaligus template yang bisa kamu unduh secara gratis dari website Microsoft. Kamu bisa langsung menggunakannya di Excel dan buat laporan arus kas perusahaan dan personal dengan sekali klik.

Tags: cash flow excel kelola keuangan

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• Langkah Pengerjaan dan Contoh Laporan Cashflow Sederhana Bulanan Untuk Usaha Kecil Menengah (UKM)

Laporan arus kas atau cashflow merupakan salah satu bagian yang sangat penting dari laporan keuangan di perusahaan. Laporan cashflow menggambarkan bagaimana pemakaian aliran kas dalam perusahaan. Maka dari itu, laporan cashflow jadi sesuatu yang penting dan tak terpisahkan, baik perusahaan, Usaha Kecil Menengah (UKM), maupun Start Up. Buat Anda yang ingin merintis usaha kecil menengah atau UKM, ada contoh laporan cashflow sederhana untuk membantu dalam mengelola keuangan bisnis Anda.

Sebagai pengusaha pasti sadar bahwa menyusun laporan keuangan itu penting, termasuk warung makan hingga warung kopi sekalipun. Daripada berlama-lama yuk, disimak bagaimana menyusun contoh laporan cashflow sederhana.

Langkah Membuat Contoh Laporan Cashflow Sederhana

Contoh laporan cashflow sederhana kali ini kita butuh ilustrasi. Misalnya, ada seorang bernama Beben yang bekerja di sebuah restoran ayam goreng. Setelah 17 tahun bekerja di restoran tersebut, muncul keinginannya untuk membuka jasa konsultan usaha warung makan.

Pada tanggal 1 Januari 2019, berdirilah perusahaan perseorangan yang dirintis Beben yang bernama Ben Bento Consultant. Berbekal pengalamannya dan wawasan luas, ia yakin bisnisnya bisa membantu banyak orang. Bidang ilmu lain seperti supply chain hingga teknologi pengolahan makanan dipelajarinya.

Beben juga mengikuti kursus akuntansi. Dengan begitu ia paham cara membuat sistem keuangan, accounting tools , hingga menganalisa laporan keuangan. Sebagai usaha kecil menengah yang baru dirintis, Beben merekrut 3 orang pekerja. Satu orang bertugas sebagai administrasi, keuangan dan akuntansi. Satu orang lagi bertanggung jawab pada pemasaran, dan satunya lagi untuk hal-hal lain.

Join Workshop Finance untuk Entrepreneur dari PAKAR

Buat Bisnis memiliki laporan keuangan yang baik dan menjadi bisnis autopilot bersama Frederick Yocie Giovanni S, memiliki pengalaman dibidang keuangan & perpajakan.

Dapatkan BUY 2 GET 1 untuk Workshop Finance Untuk Entrepreneur dari PAKAR, hanya dengan klik tombol di bawah ini sekarang.

KLIK DI SINI UNTUK DAFTAR

Sebelum membahas transaksi keuangan yang ada di Ben Bento Consultant, penyusunan laporan keuangan secara sederhana bisa digambarkan seperti ini:

Dari ilustrasi di atas, ada empat tahap dalam membuat laporan keuangan termasuk di dalamnya contoh laporan cashflow sederhana. Empat tahap itu adalah:

• Analisis transaksi.
• Menyusun transaksi dalam jurnal.
• Memindahkan catatan pada jurnal ke dalam buku besar.
• Membuat laporan keuangan dari daftar saldo di akhir periode.

Apabila Anda belum memiliki tim sendiri, Anda bisa meng-outsource proses ini dengan berlangganan paket  jasa pembuatan laporan keuangan  dari PAKAR Bisnis.

Menganalisa dan Menyusun Transaksi Dalam Jurnal

Sekarang kita perhatikan bersama apa saja transaksi yang terjadi di Ben Bento Consultant pada bulan Januari 2019.

• 2 Januari 2019:

Beben mulai membuka rekening di suatu bank atas nama Ben Bento Consultant dengan setoran atau modal awal Rp 30.000.000. Transaksi ini akan dicantumkan dalam jurnal sebagai kas dan modal seperti ini:

• 3 Januari 2019;

Selanjutnya Beben membayar sewa untuk kantornya selama 1 tahun dengan harga Rp 12.000.000. Transaksi ini termasuk ke dalam jumlah dari Piutang Sewa dan akun Kas.

• 4 Januari 2019:

Beben membeli sejumlah alat-alat keperluan kantor, yaitu komputer dan meja kerja sebanyak 3 unit dengan total harga Rp 7.000.000. Transaksi ini dimasukkan dalam satu akun aset yakni peralatan kantor dan juga aset lainnya yaitu kas dengan jumlah sama.

Sementara dalam jurnal, transaksi ini dicatat sebagai peningkatan dari sisi Debit pada akun aset peralatan kantor. Sedangkan di sisi Kredit dalam akun kas sebagai penurunan.

• 7 Januari 2019:

Beben membeli peralatan sekali pakai seperti kertas, pulpen, dan alat tulis kantor lainnya sebesar Rp 300.000 yang dibayarkan secara tunai. Nantinya pengaruh dari transaksi ini meningkatkan akun Sekali Pakai dan menurunkan pada akun Kas senilai Rp 300.000.

• 15 Januari 2019:

Beben membayarkan beban transport dengan nominal Rp 750.000. Transaksi ini akan tercatat dalam jurnal sebagai peningkatan pada Debit di akun Beban Transport. Sementara di akun Kas tercatat sebagai penurunan.

• 25 Januari 2019:

Beben mulai menerima fee dari jasa konsultasinya dan memberi pendampingan dari Warung Makan Mbok Galah sebesar Rp 2.000.000. Selain itu ada juga dari Warung Makan Padang Simbah Rp 2.000.000, Depot Soto Ayam Larangan Rp 2.000.000, dan Warung Makan Chinese Food sebesar Rp 5.000.000.

Transaksi ini akan menyebabkan peningkatan pada akun Pendapatan serta Kas.

• 26 Januari 2019:

Kemudian Beben membayar beban rumah tangga senilai Rp 150.000 secara tunai. Nantinya transaksi ini akan mempengaruhi kenaikan beban, yakni pada akun Beban Rumah Tangga.

Namun, akan menurunkan nilai Aset yang dalam ini termasuk pada akun Kas sebesar Rp 150.000.

• 27 Januari 2019:

Beben Membayar secara tunai beban konsumsi Rp 250.000. Transaksi ini meningkatkan Beban Konsumsi, tetapi mengalami penurunan pada akun Kas.

• 28 Januari 2019:

Membayarkan gaji untuk 3 orang pekerjanya sebesar Rp 9.000.000. Transaksi ini memberi peningkatan pada Beban Gaji tetapi menurunkan Kas.

• 30 Januari 2019:

Beben menarik kas dengan alasan keperluan pribadinya sebesar Rp 1.500.000. Transaksi ini meningkatkan jumlah di akun Prive, dan mengurangi jumlah di akun Kas.

• 31 Januari 2019:

Bahan sekali pakai tersisa senilai Rp 100.000. Untuk transaksi akan menambah jumlah di akun Beban dan mengurangi jumlah pada akun Aset.

Menyusun Buku Besar

Setelah menganalisa dan mencatat setiap transaksi yang ada pada contoh laporan cashflow sederhana di atas ke dalam jurnal, langkah selanjutnya adalah menyusunnya ke dalam buku besar.

Dalam buku besar ini, akan digolongkan ke masing-masing bagian mulai dari akun Modal, Kas, Piutang Sewa, Peralatan Kantor, Bahan Sekali Pakai, Beban Bahan Sekali Pakai, Beban Transport, Pendapatan, Keperluan Rumah Tangga, Beban Konsumsi, Beban Gaji, hingga Prive. Tiap-tiap akun tersebut diisi nominal sesuai dengan catatan tiap transaksi pada jurnal di atas.

Untuk mempersingkat, berikut ini merupakan hasil dari daftar saldo dari transaksi yang terjadi.

Dari tabel contoh laporan cashflow sederhana itu diatas belumlah final, karena masih ada akun yang butuh penyesuaian, yaitu Penyusutan Peralatan Kantor.

Anggaplah umur peralatan kantor 4 tahun, dan nilai residunya Rp 500.000. Maka, nilai penyusutan peralatan kantor tiap bulannya jika dihitung dengan metode garis lurus diperoleh sebesar Rp 93.750.

Akun lain yang juga butuh penyesuaian yakni akun Piutang Sewa. Untuk menghitung beban sewa per bulannya, maka didapat = Rp 12 juta : 12 bulan yaitu Rp 1.000.000.

Sehingga didapatlah daftar saldo akhir setelah penyesuaian seperti di bawah ini:

Membuat Contoh Laporan Cashflow Sederhana

Dalam membuat laporan cashflow , ada tiga elemen penting yang harus disajikan, yaitu Aktivitas Operasi, Aktivitas Investasi, dan Aktivitas Pendanaan. Nah, dengan memperhatikan tiga elemen aktivitas tersebut, maka diperoleh contoh laporan cashflow sederhana Ben Bento Consultant untuk periode yang berakhir pada 31 Januari 2019 sebagai berikut:

Itulah pembahasan lengkap contoh laporan cashflow sederhana untuk UKM, mulai dari transaksi hingga pembuatan laporannya. Semoga Anda bisa memahami dan mengerti cara membuat laporan arus kas untuk UKM dari contoh laporan cashflow sederhana di atas.

Apabila Anda belum memiliki tim pajak, Anda bisa mengkontak PAKAR Bisnis sebagai  konsultan pajak di Jakarta .

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Home » Blog » Akuntansi » [DOWNLOAD] Contoh Cash Flow Excel dan Template Membuatnya Gratis

[DOWNLOAD] Contoh Cash Flow Excel dan Template Membuatnya Gratis

Banyak berbagi banyak rejeki :

Contoh cash flow excel berfungsi untuk mengonversi data-data akuntansi pada laporan laba rugi dan neraca menjadi suatu informasi mengenai pergerakan keluar masuk kas perusahaan. Laporan cash flow menunjukkan dari mana kas masuk ke perusahaan dan juga untuk apa kas tersebut digunakan.

Laporan cash flow dibagi menjadi 3 elemen berdasarkan aktivitas bisnis perusahaan, yaitu arus kas dari kegiatan operasional, arus kas dari kegiatan investasi, dan arus kas dari kegiatan pembiayaan.

Arus kas dari kegiatan operasi adalah arus kas yang berasal dari transaksi yang berasal dari kegiatan itu sendiri. Kemudian arus kas dari kegiatan investasi adalah arus kas dalam bentuk pemasukan atau pengeluaran. Lalu, arus kas dari kegiatan pendanaan berasal dari transaksi yang mempengaruhi utang dan ekuitas perusahaan.

Point Penting di Konten Ini

Pengertian Cash Flow

Memahami Definisi Cash Flow Photo by Tima Miroshnichenko from Pexels

Menurut Kamus Besar Bahasa Indonesia (KBBI), arus kas atau cash flow adalah pemasukan dan pengeluaran uang tunai perusahaan berdasarkan harian, mingguan, dan dalam rentang waktu tertentu. Arus kas merupakan satu kesatuan yang sangat penting dalam menjalankan aktivitas kerja operasional keuangan baik untuk perencanaan atau pelaksanaan audit maupun investasi baru sebagai salah satu tonggak berjalannya aktivitas operasional keuangan.

Pengertian Laporan Cash Flow

Laporan cash flow adalah laporan yang memperlihatkan secara rinci arus kas yang masuk (penerimaan) dan kas yang keluar (pengeluaran) dari suatu perusahaan.

Selain itu, menurut Sofyan Syafari Harahap (2006), laporan cash flow adalah suatu laporan yang memberikan informasi yang relevan tentang penerimaan dan pengeluaran suatu pembukuan pada suatu periode tertentu dengan mengklasifikasikan transaksi pada kegiatan operasional, pembiayaan dan investasi.

Manfaat Laporan Keuangan

Contoh Laporan Keuangan (Sumber: Bee.id )

Manfaat laporan keuangan secara umum dapat membantu perusahaan dalam menentukan strategi bisnis di masa mendatang. Laporan keuangan bagi manajemen dan direksi perusahaan dapat digunakan sebagai sumber informasi untuk pengambilan keputusan, evaluasi usaha yang sedang berjalan, melakukan perencanaan anggaran, serta kontrol internal.

Bagi Investor, laporan keuangan dapat dijadikan sumber informasi yang berhubungan dengan risiko yang terkait dengan investasi modal. Informasi tersebut akan membantu mengambil keputusan apakah harus menambah modal, mengurangi atau menjual sahamnya. Selain itu, investor juga perlu menilai kemampuan perusahaan membayarkan dividen.

Tujuan Penyusunan Laporan Keuangan

Dari penjelasan di atas, maka bisa kita rangkum apa saja tujuan dari penyusunan laporan keuangan, berikut diantaranya:

1. Membantu Proses Pengambilan Keputusan

Dengan menggunakan hasil analisis dari laporan keuangan, Anda selaku pemilik bisnis atau pihak-pihak lain yang memiliki kepentingan dapat mengambil keputusan dalam menentukan strategi bisnis pada perusahaan tersebut.

2. Memprediksi dan menilai Pertumbuhan Bisnis

Laporan keuangan sudah lazim digunakan sebagai syarat kerja sama dengan berbagai pihak untuk meninjau prospek bisnis yang Anda miliki di masa depan. Sebagai pihak yang meminjamkan tambahan modal untuk membantu bisnis Anda tetap berjalan dengan baik, kreditor akan meminta laporan keuangan perusahaan.

Supplier juga berhak mengetahui laporan keuangan perusahaan Anda, terutama jika Anda membeli barang dengan sistem kredit. Dengan informasi yang disajikan pada laporan tersebut, supplier bisa mengambil keputusan apakah perusahaan Anda memiliki kemampuan membayar tagihan sesuai nominal yang tertera atau tidak.

3. Menilai Aktivitas Pendanaan dan Operasi Perusahaan

Laporan keuangan dapat menjadi bahan penilaian kemampuan pemilik bisnis untuk memenuhi seluruh kewajibannya. Hal tersebut mencakup kemampuan jangka pendek maupun jangka panjang, struktur modal perusahaan, pendistribusian aktiva, juga efektivitas penggunaan aktiva.

Contoh Laporan Keuangan Perusahaan Dagang

Contoh Laporan Keuangan Perusahaan Dagang (Sumber: Bee.id )

Contoh Laporan Keuangan Perusahaan Jasa

Contoh Jurnal Umum Perusahaan Jasa (Sumber: Bee.id )

Contoh Laporan Keuangan Perusahaan Manufaktur

Contoh Laporan Keuangan Perusahaan Manufaktur (Sumber: Bee.id )

Cara Menyusun Laporan Cash Flow

Berikut adalah beberapa tahapan dalam menyusun laporan cash flow atau arus kas:

1. Persiapan Data

Sebelum mulai, pastikan Anda memiliki data yang dibutuhkan. Data ini umumnya berasal dari laporan laba rugi dan laporan neraca perusahaan.

2. Pemilihan Metode

Selanjutnya, tentukan metode yang ingin digunakan, dalam hal ini ada dua metode umum yang biasa digunakan yakni:

• Direct Method (Metode Langsung): Metode ini mencatat arus kas berdasarkan penerimaan dan pengeluaran kas aktual.
• Indirect Method (Metode Tidak Langsung): Metode ini menyesuaikan laba bersih dari laporan laba rugi dengan memasukkan dan mengeluarkan kas maupun non-kas.

3. Pembuatan Template

Selanjutnya, Anda bisa menyusun laporan cash flow menggunakan template, yang bisa Anda download di bawah, atau mebuatnya secara manual. Pastikan dalam penyusunananya Anda menyispkan tiga bagian utama, yakni:

• Aktivitas Operasi: Mencatat penerimaan dan pengeluaran kas dari aktivitas bisnis utama.
• Aktivitas Investasi: Mencatat penerimaan dan pengeluaran kas dari pembelian dan penjualan aset.
• Aktivitas Pendanaan: Mencatat penerimaan dan pengeluaran kas dari pinjaman, modal, dan dividen.

4. Pengisian Arus Kas

Setelah penyusunan template selesai berikutnya isi masing-masing bagian yang Anda buat tadi, di isi dengan data berikut ini:

• Aktivitas Operasi: Catat penerimaan kas (penjualan tunai, piutang) dan pengeluaran kas (biaya operasional, gaji, pajak) di kolom yang sesuai. Lakukan penyesuaian untuk biaya non-kas (penyusutan, piutang tak tertagih).
• Aktivitas Investasi: Catat penerimaan (penjualan aset) dan pengeluaran (pembelian aset) kas di kolom yang sesuai.
• Aktivitas Pendanaan: Catat penerimaan (pinjaman, modal) dan pengeluaran (pembayaran pinjaman, dividen) kas di kolom yang sesuai.

5. Perhitungan Arus Kas Bersih

Berikutnya, jumlahkan penerimaan dan pengeluaran kas di setiap aktivitas untuk mendapatkan arus kas bersih per aktivitas. Hitung total arus kas bersih dengan menjumlahkan arus kas bersih dari ketiga aktivitas.

6. Penyempurnaan Laporan

Jika sudah, maka Anda bisa menyempurnakan lapoan keuangan excel Anda, seperti dengan menggunakan rumus dan format Excel untuk mempermudah perhitungan dan tampilan laporan, menambahkan grafik dan tabel untuk visualisasi data yang lebih menarik dan juga penjelasan dan analisis singkat pada bagian akhir laporan.

7. Penyimpanan dan Pendistribusian

Terakhir adalh simpan laporan dalam format yang mudah diakses dan dibagikan, seperti .xlsx atau .pdf. Distribusikan laporan kepada pihak-pihak yang berkepentingan, seperti manajemen, investor, dan kreditor.

Sebenarnya metode penyusunan laporan cash flow dengan menggunakan Excel sudah cukup usang untuk digunakan oleh suatu perusahaan. Akan tetapi, efektivitas Excel untuk membantu praktisi memahami alur penyusunan laporan keuangan sudah teruji, karena merupakan perangkat lunak yang sering dipakai di perkantoran.

Untuk memudahkan dalam membuat laporan cash flow, Anda juga bisa menggunakan software akuntansi Beeaccounting . Beeaccounting memiliki 47 Plugin sesuai bidang usaha Anda. Powerful & fleksibel seperti program custom dengan kestabilan software jadi.

Dilengkapi ratusan variasi laporan yang tersaji cepat & akurat. Laporan Laba/Rugi, Neraca, Kas/Bank, Stok, Piutang. Memudahkan manajemen mengambil keputusan bisnis

Komponen Template Cash Flow Excel

Seluruh data pada contoh cash flow excel bersumber dari laporan laba rugi dan laporan neraca. Dengan menggunakan template excel, maka harus diinput datanya satu per satu, yaitu:

• Laba bersih
• Beban penyusutan
• Perubahan aset
• Perubahan kewajiban
• Arus kas bersih dari kegiatan operasional
• Arus kas bersih dari kegiatan investasi
• Perubahan kewajiban jangka panjang
• Dividen yang dibayarkan

Poin Penting Pembukuan Laporan Keuangan Bulanan Excel

Impor Kas Excel

Pertama-tama, Anda selaku pemilik bisnis perlu menentukan anggaran bulanan. Lalu, tahap selanjutnya adalah membuat laporan bulanan keuangan yang merupakan rangkuman pemasukan dan pengeluaran.Anda harus memiliki catatan transaksi pengeluaran harian sebelumnya, bisa dengan pencatatan manual, atau menggunakan aplikasi sofware akuntansi.

Tahapan Membuat Laporan Keuangan Bulanan Excel

Dalam menyusun laporan keuangan bulanan, ada dua tahapan penting

1. Melengkapi Data Anggaran Bulanan

Sebelum membuat laporan bulanan keuangan, Anda harus melengkapi data pemasukan dan pengeluaran pada file anggaran bulanan. Isilah data pemasukan dan pengeluaran selengkap mungkin dan jangan ada yang terlewat dalam menggunakan aplikasi Excel.

2. Mencatat Transaksi Pengeluaran Harian

Pastikan Anda menyimpan dan mencatat semua detail pengeluaran harian yang telah dilakukan selama sebulan terkahir. Data ini akan menjadi pelengkap dan memudahkan dalam analisis pengeluaran Anda.

3. Penyusunan Laporan Keuangan

Setelah memastikan bahwa data yang digunakan dalam laporan keuangan sudah lengkap dan akurat, susunlah laporan keuangan bulanan yang terdiri dari neraca saldo, laporan laba rugi, dan laporan arus kas. Pastikan laporan tersebut menggambarkan kondisi keuangan perusahaan secara jelas dan akurat.

5. Analisis Laporan Keuangan

Berikutnya, lakukanlah analisis terhadap laporan tersebut untuk memahami kinerja keuangan perusahaan. Identifikasi tren, pola, dan perbandingan dengan anggaran atau periode sebelumnya untuk mengevaluasi kinerja keuangan dan membuat keputusan yang tepat.

Kemudahan Membuat Laporan Keuangan dengan Excel

Excel Import Stock Opname

Microsoft Excel merupakan sebuah aplikasi yang digunakan untuk mengolah sebuah data dengan otomatis melalui berbagai bentuk seperti rumus, perhitungan dasar, pengolahan data, pembuatan tabel, pembuatan grafik hingga manajemen data. Karena di dalam Excel sudah memiliki beragam fitur dan fungsi, maka sebenarnya pengolahan data keuangan dan cash flow menjadi suatu laporan bisa dilakukan oleh siapapun yang menguasai Excel.

Kekurangan Membuat Laporan Keuangan dengan Excel

Namun demikian, terdapat kekurangan dalam pembuatan laporan keuangan dengan menggunakan Excel. Menurut Ikatan Akuntan Indonesia, laporan keuangan merupakan bagian dari proses pelaporan keuangan yang lengkap, biasanya meliputi neraca, laporan laba rugi, laporan posisi keuangan (yang dapat disajikan dalam beberapa cara, laporan contoh cash flow excel dan laporan arus dana), catatan dan laporan lainnya.

Karena banyak sekali data yang harus dikumpulkan untuk menyusun laporan keuangan, proses input ke dalam Excel sangat memakan waktu dan cukup merepotkan karena diperlukan ketelitian tinggi agar tidak terjadi kesalahan.

Download 9 Template Excel Laporan Keuangan Gratis

Download 9 template excel laporan keuangan gratis dan contoh cash flow excel dengan klik tombol di bawah ini.

Klik Button untuk Download

Laporan keuangan memiliki peran penting dalam kemajuan perusahaan atau bisnis. Oleh karena itu, untuk para pemilik bisnis harus mampu menganalisis isi laporan keuangan. Penting bagi Anda sebagai pemilik bisnis untuk bisa menerjemahkan isi laporan keuangan perusahaan Anda tersebut menjadi sebuah solusi untuk bisnis ke depannya, sehingga Anda akan termudahkan dalam pengelolaan bisnis Anda.

Membuat laporan cash flow menggunakan excel memakan waktu dan cukup merepotkan karena diperlukan ketelitian tinggi agar tidak terjadi kesalahan. Dengan software akuntansi Beeaccounting dengan 1 klik laporan akan tersedia. Dilengkapi ratusan variasi laporan yang tersaji cepat & akurat. Laporan Laba/Rugi, Neraca, Kas/Bank, Stok, Piutang. Memudahkan manajemen mengambil keputusan bisnis

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Free Business Plan Excel Template [Excel Download]

Written by Dave Lavinsky

A business plan is a roadmap for growing your business. Not only does it help you plan out your venture, but it is required by funding sources like banks, venture capitalists and angel investors.

Download our Ultimate Business Plan Template here >

The body of your business plan describes your company and your strategies for growing it. The financial portion of your plan details the financial implications of your business: how much money you need, what you project your future sales and earnings to be, etc.

Below you will be able to download our free business plan excel template to help with the financial portion of your business plan. You will also learn about the importance of the financial model in your business plan.

Download the template here: Financial Plan Excel Template  

How to Finish Your Business Plan in 1 Day!

Don’t you wish there was a faster, easier way to finish your business plan?

With Growthink’s Ultimate Business Plan Template you can finish your plan in just 8 hours or less! It includes a simple, plug-and-play financial model and a fill-in-the-blanks template for completing the body of your plan.

What’s Included in our Business Plan Excel Template

Our business plan excel template includes the following sections:

Income Statement : A projection of your business’ revenues, costs, and expenses over a specific period of time. Includes sections for sales revenue, cost of goods sold (COGS), operating expenses, and net profit or loss.

Example 5 Year Annual Income Statement

Cash Flow Statement : A projection of your business’ cash inflows and outflows over a specific period of time. Includes sections for cash inflows (such as sales receipts, loans, and investments), cash outflows (such as expenses, salaries, and loan repayments), and net cash flow.

Example 5 Year Annual Cash Flow Statement

Balance Sheet : A snapshot of your business’ financial position at a specific point in time. Includes sections for assets (such as cash, inventory, equipment, and property), liabilities (such as loans, accounts payable, and salaries payable), and owner’s equity (such as retained earnings and capital contributions).

Example 5 Year Annual Balance Sheet

Download the template here: Business Plan Excel Template 

The template is easy to customize according to your specific business needs. Simply input your own financial data and projections, and use it as a guide to create a comprehensive financial plan for your business. Remember to review and update your financial plan regularly to track your progress and make informed financial decisions.

Finish Your Business Plan Today!

The importance of the financial model in your business plan.

A solid financial model is a critical component of any well-prepared business plan. It provides a comprehensive and detailed projection of your business’ financial performance, including revenue, expenses, cash flow, and profitability. The financial model is not just a mere set of numbers, but a strategic tool that helps you understand the financial health of your business, make informed decisions, and communicate your business’ financial viability to potential investors, lenders, and other stakeholders. In this article, we will delve into the importance of the financial model in your business plan.

• Provides a roadmap for financial success : A well-structured financial model serves as a roadmap for your business’ financial success. It outlines your revenue streams, cost structure, and cash flow projections, helping you understand the financial implications of your business strategies and decisions. It allows you to forecast your future financial performance, set financial goals, and measure your progress over time. A comprehensive financial model helps you identify potential risks, opportunities, and areas that may require adjustments to achieve your financial objectives.
• Demonstrates financial viability to stakeholders : Investors, lenders, and other stakeholders want to see that your business is financially viable and has a plan to generate revenue, manage expenses, and generate profits. A robust financial model in your business plan demonstrates that you have a solid understanding of your business’ financials and have a plan to achieve profitability. It provides evidence of the market opportunity, pricing strategy, sales projections, and financial sustainability. A well-prepared financial model increases your credibility and instills confidence in your business among potential investors and lenders.
• Helps with financial decision-making : Your financial model is a valuable tool for making informed financial decisions. It helps you analyze different scenarios, evaluate the financial impact of your decisions, and choose the best course of action for your business. For example, you can use your financial model to assess the feasibility of a new product launch, determine the optimal pricing strategy, or evaluate the impact of changing market conditions on your cash flow. A well-structured financial model helps you make data-driven decisions that are aligned with your business goals and financial objectives.
• Assists in securing funding : If you are seeking funding from investors or lenders, a robust financial model is essential. It provides a clear picture of your business’ financials and shows how the funds will be used to generate revenue and profits. It includes projections for revenue, expenses, cash flow, and profitability, along with a breakdown of assumptions and methodology used. It also provides a realistic assessment of the risks and challenges associated with your business and outlines the strategies to mitigate them. A well-prepared financial model in your business plan can significantly increase your chances of securing funding as it demonstrates your business’ financial viability and growth potential.
• Facilitates financial management and monitoring : A financial model is not just for external stakeholders; it is also a valuable tool for internal financial management and monitoring. It helps you track your actual financial performance against your projections, identify any deviations, and take corrective actions if needed. It provides a clear overview of your business’ cash flow, profitability, and financial health, allowing you to proactively manage your finances and make informed decisions to achieve your financial goals. A well-structured financial model helps you stay on top of your business’ financials and enables you to take timely actions to ensure your business’ financial success.
• Enhances business valuation : If you are planning to sell your business or seek investors for an exit strategy, a robust financial model is crucial. It provides a solid foundation for business valuation as it outlines your historical financial performance, future projections, and the assumptions behind them. It helps potential buyers or investors understand the financial potential of your business and assess its value. A well-prepared financial model can significantly impact the valuation of your business, and a higher valuation can lead to better negotiation terms and higher returns on your investment.
• Supports strategic planning : Your financial model is an integral part of your strategic planning process. It helps you align your financial goals with your overall business strategy and provides insights into the financial feasibility of your strategic initiatives. For example, if you are planning to expand your business, enter new markets, or invest in new technologies, your financial model can help you assess the financial impact of these initiatives, including the investment required, the expected return on investment, and the timeline for achieving profitability. It enables you to make informed decisions about the strategic direction of your business and ensures that your financial goals are aligned with your overall business objectives.
• Enhances accountability and transparency : A robust financial model promotes accountability and transparency in your business. It provides a clear framework for setting financial targets, measuring performance, and holding yourself and your team accountable for achieving financial results. It helps you monitor your progress towards your financial goals and enables you to take corrective actions if needed. A well-structured financial model also enhances transparency by providing a clear overview of your business’ financials, assumptions, and methodologies used in your projections. It ensures that all stakeholders, including investors, lenders, employees, and partners, have a clear understanding of your business’ financial performance and prospects.

In conclusion, a well-prepared financial model is a crucial component of your business plan. It provides a roadmap for financial success, demonstrates financial viability to stakeholders, helps with financial decision-making, assists in securing funding, facilitates financial management and monitoring, enhances business valuation, supports strategic planning, and enhances accountability and transparency in your business. It is not just a set of numbers, but a strategic tool that helps you understand, analyze, and optimize your business’ financial performance. Investing time and effort in creating a comprehensive and robust financial model in your business plan is vital for the success of your business and can significantly increase your chances of achieving your financial goals.

Creating a cash flow projection

In less than an hour a month, you can identify potential cash shortfalls — and surpluses — in your business’s future.

Even businesses with healthy growth and strong sales run the risk of owing more than they can pay in a given month. Fortunately, spending less than an hour each month on a cash flow projection can help you identify potential cash shortfalls in the months ahead.

Before you create a cash flow projection for your business, it’s important to identify your key assumptions about how cash flows in and out of your business each month.

Identifying some key assumptions

For your cash flow projection, make assumptions in two key areas:

• Receivables: These assumptions should outline how quickly you receive payment from your customers. For example, if most of your customers pay you within 30 days, a key assumption could be: 90% of sales will be collected the month after the sale.
• Payables: These assumptions should outline when your payments are due. For example, if your vendors require payment within 2 weeks of delivery, a key assumption could be: Payables are due within 14 days of purchase.

Drafting your cash flow projection

With these realistic assumptions in hand, you can begin drafting your cash flow projection. To get started, create 12 columns across the top of a spreadsheet, representing the next 12 months. Then, in another column on the left-hand side, list the following cash flow categories and enter the appropriate amount in each column for each month (see descriptions below):

• Operating cash, beginning: The amount of money you’ll have at the beginning of each month.
• Sources of cash: All money coming in each month (receivable collections or direct sales, loans, etc.).
• Total sources of cash: Add the amounts in the “Operating cash, beginning” row to the amount in the “Sources of cash” for each month.
• Uses of cash: List every likely expense your business may incur, such as payroll, accounts payable to vendors, rent and loan payments, etc.
• Total uses of cash: Tally all your expenses so you can see exactly what will be going out the door each month.
• Excess (deficit) of cash: This is the number that counts. If you see positive numbers across the board, congratulations! You may have some extra dollars to invest back into your business. If you see a negative number for one of the months, don’t panic: You have time and options to prepare your business.

Sample cash flow projections

Here is an example of a cash flow projection that has been abbreviated to 4 months for the sake of simplicity:

XYZ Company, LLC Internal Cash Flow Projections August to November

Operating cash, beginning

Sources of cash, uses of cash.

*The company is projecting negative cash in November. What can you do today to prevent the negative cash flow?

Key assumptions :

• 75% of sales will be collected the month after the sale.
• 25% of sales will be collected the 2nd month after the sale.
• Payables are due in 25 days.
• 60% of eligible receivables can be used for the revolving line of credit.

Strategies to improve accuracy

As the months pass and you compare your monthly cash flow statements to your projections for each month, the numbers should match up. A 5% variance one way or the other can be okay, but if it starts being more than 5%, you should revisit your key assumptions to check for flaws in your logic. Even if your actual numbers come in higher than your projections, you should take a close look at your assumptions, because higher returns in the short term could lead to shortfalls later on. Keep in mind that lenders often use your cash flow and liquidity ratio to assess a company’s financial health.

To make sure your projection stays accurate throughout the year, be sure to consider these variable expenses.

• Months with three payrolls
• Months when insurance premiums are due
• Increased estimated taxes due to increased sales

Continue to refine your projection

To keep your cash flow projections on track, create a rolling 12-month plan that you update at the end of each month. If you add a new month to the end every time a month is completed, you’ll always have a long-term grasp of your business’s financial health.

However, don’t try to project more than 12 months into the future. It can be time consuming and variables can change. Prime rates could go up, for example.

Once you’ve gotten into the habit of using a cash flow projection, it should give you added control over your cash flow and a clearer picture of your company’s financial health. For additional support, make an appointment to talk to a banker.

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Proyeksi Arus Kas: Cara Membuat Laporan dan Contoh

Setiap pengusaha pasti memerlukan arus kas untuk melihat kelancaran usahanya. Pengertian dari laporan arus kas sendiri adalah sebuah perincian yang menunjukkan jumlah pemasukan dan pengeluaran dalam suatu periode tertentu. Namun, ada perbedaan antara arus kas dalam keuangan usaha dan keluarga. Jika keuangan keluarga arus kas yang dimaksud adalah cash basis. Sedangkan, dalam keuangan bisnis terdapat cash basis dan accural basis. Biasanya, laporan ini meliputi jumlah kas yang diterima.

Misalnya saja, komponen yang terdapat pada laporan arus kas yaitu adalah seperti investasi tunai dan pendapatan tunai, dan jumlah kas yang dikeluarkan perusahaan. Lalu bagaimana cara proyeksi arus kas itu sendiri? Berikut ini Qoala berikan penjelasan lengkapnya.

Apa Itu Proyeksi Arus Kas?

Sederhananya, proyeksi arus kas adalah perkiraan uang yang diharapkan mengalir masuk dan keluar dari bisnis milikmu, termasuk semua pendapatan dan pengeluaran yang diproyeksikan selama periode tertentu. Meskipun proyeksi arus kas biasanya mencakup periode 12 bulan, ternyata kamu dapat menyesuaikan ini sesuai dengan keuangan yang ingin dilihat dengan memperpendek waktu periode perkiraan, seperti sebulan atau bahkan seminggu.

Untuk pemilik usaha kecil, biasanya memproyeksikan arus kas untuk membantu memberi gambaran yang lebih jelas tentang ke mana bisnis menuju dan bagaimana kamu dapat melakukan perbaikan di sepanjang prosesnya. Proyeksi arus kas ini juga akan membantu menumbuhkan manajemen kas yang baik dan memberimu kemungkinan untuk melakukan perencanaan lebih awal, contohnya dengan memiliki proyeksi yang dapat membantumu memprediksi surplus atau kekurangan kas yang masuk, sehingga kemudian kamu akan lebih siap untuk membuat keputusan strategis berdasarkan data tersebut.

Bisnis biasanya melacak arus kas (cash in dan cash out) setiap bulan. Penting untuk mencatat arus masuk dan keluar uang tunai dalam bulan yang akan terjadi, sejak bulan ketika kamu melakukan penjualan atau pertama kali mendapatkan tagihan.

Lalu, data apa saja yang akan didapatkan dari laporan arus kas ini?

• Kas dari aktivitas operasi dapat dibandingkan dengan laba bersih perusahaan untuk menentukan kualitas laba. Jika kas dari aktivitas operasi lebih tinggi dari laba bersih, laba dikatakan “berkualitas tinggi”.
• Laporan ini berguna bagi investor karena dengan anggapan bahwa cash is king, memungkinkan investor untuk mengetahui arus masuk dan arus kas keluar perusahaan secara keseluruhan dan memperoleh pemahaman umum tentang kinerjanya secara keseluruhan.
• Jika perusahaan mendanai kerugian dari operasi atau membiayai investasi dengan mengumpulkan uang (hutang atau ekuitas), maka laporan arus kas akan segera menjadi jelas.

Tujuan dan Manfaat Proyeksi Arus Kas

Sementara itu, untuk tujuan dari laporan arus kas adalah menyajikan informasi mengenai penerimaan dan pengeluaran kas dalam suatu periode akuntansi. Selain bermanfaat bagi perusahaan, laporan ini juga memiliki manfaat untuk investor, kreditor, dan lainnya.

Dengan adanya laporan proyeksi arus kas, kamu dapat menilai hal-hal berikut:

• Kemampuan Entitas dalam Mendapatkan Arus Kas

Tujuan utama dari pelaporan keuangan adalah memberikan informasi yang akan memungkinkan untuk memprediksi jumlah, waktu, dan ketidakpastian arus kas di masa depan. Dengan memeriksa hubungan antara pos-pos seperti:

• Penjualan dan arus kas bersih dari kegiatan operasi
• Arus kas bersih dari kegiatan operasi
• Kenaikan atau penurunan kas

Maka, dimungkinkan untuk membuat prediksi yang lebih baik atas jumlah, waktu, dan ketidakpastian arus kas di masa depan, dibandingkan dengan jika menggunakan data dasar akrual.

• Transaksi Investasi dan Pendanaan Kas

Dengan memeriksa beberapa kegiatan perusahaan, seperti:

• Kegiatan investasi perusahaan (pembelian dan penjualan aktiva selain dari produknya)
• Kegiatan pembiayaan (peminjaman dan pelunasan pinjaman, investasi oleh pemilik, dan distribusi kepada pemilik)

Maka, seorang pembaca laporan keuangan dapat memahami dengan baik mengapa aktiva dan kewajiban bertambah atau berkurang selama satu periode.

• Kemampuan Entitas untuk Membayar Dividen dan Kewajiban

Secara sederhana, kas adalah hal yang penting. Jika perusahaan tidak mempunyai kas yang cukup, maka gaji karyawan tidak dapat dibayar, hutang tidak dapat dilunasi, dividen tidak dapat dibayar, dan peralatan tidak dapat dibeli. Laporan arus kas menunjukkan bagaimana kas digunakan dan dari mana kas itu berasal. Karyawan, kreditor, pemegang saham , dan pelanggan memiliki kepentingan dengan laporan ini karena menunjukkan arus kas yang terjadi dalam perusahaan.

• Keterangan atas Perbedaan antara Angka Laba Bersih dan Kas Bersih

Angka laba bersih merupakan hal yang penting, karena memberikan informasi tentang keberhasilan atau kegagalan sebuah perusahaan bisnis dari suatu periode ke periode lainnya. Namun, beberapa orang telah menyatakan kritik atas laba bersih menurut dasar akrual karena harus membuat estimasi untuk mendapatkan angka laba bersih sering diragukan.

Hal ini tidak akan terjadi dengan kas. Jadi, seperti digambarkan dalam cerita pembuka, para pembaca laporan keuangan akan mendapatkan manfaat dengan mengetahui penyebab perbedaan antara laba bersih dan arus kas bersih dari kegiatan operasi. Kemudian mereka dapat menilai reliabilitas angka laba itu.

Komponen Arus Kas

Umumnya, terdapat 3 komponen pada laporan arus kas, berikut adalah beberapa contoh komponen yang terdapat di dalamnya:

1. Arus Kas dari Kegiatan Operasi

Arus kas dari kegiatan operasi adalah arus kas yang berasal dari transaksi yang berasal dari kegiatan itu sendiri. Biasanya transaksi ini berupa pemasukan atau pengeluaran perusahaan.

Beberapa contoh arus kas dari kegiatan operasi adalah transaksi yang mencakup penerimaan uang dari konsumen, pembayaran utang, gaji karyawan, pelunasan pajak, dan lain sebagainya.

2. Arus Kas dari Kegiatan Investasi

Arus kas dari kegiatan investasi adakah arus kas dalam bentuk pemasukan atau pengeluaran. Umumnya, arus kas ini yang mempengaruhi investasi dalam aset non lancar adalah arus kas dari kegiatan investasi.

Kegiatan investasi ini adalah yang berhubungan dengan aktivitas penjualan atau pembelian dari aktiva perusahaan. Contohnya seperti, transaksi yang mencakup penjualan dan pembelian aset tetap seperti peralatan dan gedung.

3. Arus Kas dari Kegiatan Pendanaan

Biasanya arus kas dari kegiatan pendanaan ini berasal dari transaksi yang mempengaruhi utang dan ekuitas perusahaan. Hal ini umumnya, transaksi yang mencakup penerbitan atau penghentian surat berharga ekuitas dan utang. Contohnya adalah penjualan obligasi, pembayaran dividen , emisi saham, dan pelunasan kredit dari bank.

Cara Menghitung Proyeksi Arus Kas

Dalam membuat arus kasnya seseorang perlu mengidentifikasi sumber-sumber dana yang diterima dan masuk ke dalam kas bisnis atau usaha, jumlah dananya dalam periode tersebut, hasil yang berupa penjualan tunai, penjualan kredit yang akan menjadi piutang, hasil penjualan aktiva tetap dan penerimaan lainnya. 

Ada dua cara untuk menghitung arus kas, yang pertama adalah dengan menggunakan rumus Kas Masuk Bersih = Earning After Tax (EAT) + Penyusutan .

Untuk diketahui, Earning After Tax (EAT) merupakan laba bersih setelah pajak yang diperoleh pada satu kurun waktu atau periode tertentu. Laba bersih setelah pajak didapatkan dari hasil perhitungan total pendapatan atau penghasilan yang dikurangi total biaya dan pajak.

Kebutuhan cara menghitung arus kas dengan rumus pertama biasanya berlaku bagi bisnis atau usaha dibiayai dengan modal sendiri tanpa pinjaman mau utang dari pihak lain. Dalam hal ini, penyusutan ikut dihitung karena penyusutan tidak termasuk pengeluaran tunai dan penyusutan dapat timbul pada saat aktiva tetap dibeli.

Sementara itu, langkah kedua adalah menyusun arus kas dengan menggunakan rumus Kas Masuk Bersih = Earning after tax (EAT) + Penyusutan + Bunga (1-tax) . Rumus ini berlaku untuk bisnis atau usaha yang dibiayai dengan modal dari pinjaman pihak lain. Setelah menghitung arus kas, maka dapat segera menentukan minimal uang, menyusun estimasi penerimaan dan pengeluaran, menyusun perkiraan kebutuhan dana dari hutang yang dibutuhkan untuk menutupi defisit kas dan membayar kembali pinjaman dari pihak lain atau pihak ketiga. Lalu selanjutnya menyusun kembali keseluruhan penerimaan dan pengeluaran setelah adanya transaksi finansial dan budget kas yang final.

Cara Membuat dan Contoh Proyeksi Arus Kas

Cara membuat proyeksi arus kas ini bisa dibuat dengan berpatokan pada dua sumber data, yakni, neraca periode berjalan dan sebelumnya, serta laporan laba/rugi pada periode ini. Untuk penyajiannya pun bisa dibuat dengan dua cara, yakni direct method (langsung) dan indirect method (tidak langsung).

Perbedaan keduanya hanya terletak pada penyajian data yang berasal dari aktivitas operasi. Pada penyajian langsung, kegiatan operasional dikelompokkan ke dalam berbagai kategori, termasuk diperinci ke dalam dua jenis arus kas yaitu, arus masuk atau keluar.

Sedangkan pada penyajian tidak langsung, arus kas pada aktivitas operasi ditentukan dengan mengoreksi laba bersih yang telah ada di laporan laba rugi. Jadi, indirect method lebih memusatkan diri pada data yang sudah ada di neraca dan laporan laba rugi. Berikut penjelasan lebih lengkapnya.

1. Cara Membuat Proyeksi Arus Kas dengan Metode Tidak Langsung

Dalam metode pembuatan laporan arus kas tidak langsung, laporan ini disusun dengan 3 (tiga) elemen.

• Pertama, yaitu elemen kas dari kegiatan usaha yang diletakkan paling atas. Setelah itu, elemen arus kas yang berasal dari kegiatan investasi, dan arus kas dari kegiatan pendanaan. Untuk membuat laporan kas, ada dua sumber data yang dibutuhkan, yaitu: laporan laba rugi dari periode yang sedang berlangsung dan neraca periode dari periode yang sedang berlangsung dengan neraca periode sebelumnya
• Selanjutnya, kamu bisa mengumpulkan data neraca
• kemudian, membandingkan kedua neraca tersebut. Biasanya pada neraca terdapat kolom net change yang menggambarkan selisih antara neraca saat ini dan sebelumnya. Selisih tersebut menjelaskan:

Kelompok Aktiva

Jika angka pada kolom Net Change positif (tidak minus), maka terjadi pengeluaran kas, sedangkan jika minus, maka terjadi penerimaan kas.

Kelompok Pasiva

Jika angka pada kolom Net Change positif (tidak minus) maka terjadi penerimaan kas, dan jika minus, maka terjadi pengeluaran kas.

• Langkah keempat, kamu sudah bisa melakukan penyusunan yang terdiri dari:
• Kegiatan Bisnis (Operating Activities)
• Arus Kas dari Kegiatan Investasi: Arus kas akan mengalami pertambahan biasanya dikarenakan adanya penurunan nilai aset tetap, sebaliknya arus kas berkurang karena adanya kenaikan aset tetap.
• Arus Kas dari Kegiatan Pendanaan: Untuk mendapatkan nilai kegiatan pendanaan (financing activities) dapat dilakukan dengan memindahkan angka pada kolom Net Change dari bagian kelompok Kewajiban Jangka Panjang dan Ekuitas.
• Total Cash Activities (Total Kegiatan Kas): Total kegiatan cas didapat dari perhitungan nilai total [Operating Activities + Investing Activities + Financing Activities]
• Cash Begining Balance (Saldo Awal Kas): Saldo awal kas bisa diambil dari neraca pada tahun sebelumnya
• Expected Cash Ending Balance (Saldo Kas Seharusnya)
• Actual Cash Ending Balance (Saldo Akhir Kenyataan)
• Variance (Selisih): Jika hasil dari perhitungan saldo kas dan saldo akhir hasilnya 0 (nol), maka telah selesai.

2. Cara Membuat Proyeksi Arus Kas dengan Metode Langsung

Sementara untuk cara membuat proyeksi arus kas metode langsung, penyusunannya dilakukan berdasarkan pada buku kas atau bank. Untuk menggunakan metode ini, kamu harus melaporkan kelompok-kelompok penerimaan dan pengeluaran kas dari kegiatan operasional perusahaan . Setelah itu, dilanjutkan dengan kegiatan investasi dan pembiayaan.

Contoh Proyeksi Arus Kas:

Indonesia Makmur

Periode berakhir 31 Desember 2020

Arus kas dari aktivitas operasi

Kas diterima dari pelanggan Rp1.500.000

Pembayaran kas untuk supplier Rp960.000

Pembayaran kas untuk beban operasi Rp350.000

Pembayaran kas untuk pajak penghasilan Rp  99.000

Rp1.409.000

Jumlah arus kas dari aktivitas operasi Rp     91.000

Arus kas dari aktivitas investasi

Kas dari penjualan aktiva tetap

Dikurangi :

Kas dibayar untuk pembelian aktiva tetap Rp   200.000

Jumlas arus kas untuk aktivitas investasi (Rp200.000)

Arus kas dari aktivitas pendanaan

Kas diterima dari penjualan saham Rp  100.000

Kas diterima dari penjualan investasi Rp  130.000

Kas dibayar untuk dividen Rp   50.000

Kas dibayar untuk bunga –

Kas dibayar untuk pelunasan hutang jangka panjang –

  Rp   50.000

Jumlah arus kas dari aktivitas pendanaan Rp190.000

Kenaikan (Penurunan) Kas Rp  81.000

Kas pada awal periode Rp400.000

Kas pada akhir periode Rp481.000

Setelah kamu paham tentang apa itu Laporan Arus Kas, sekarang saatnya untuk menafsirkannya. Di sini, kamu pasti memiliki pertanyaan apakah arus kas milikmu merupakan “arus kas bersih” atau “kenaikan atau penurunan kas bersih untuk periode”? Perlu diketahui, ada beberapa alasan arus kas bersih perusahaanmu mungkin negatif.

Karena arus kas bersih adalah indikator perubahan kas selama periode waktu tertentu (dan tidak termasuk kas yang ada), penurunan kas bersih tidak selalu berarti kamu tidak akan memiliki cukup uang untuk membayar tagihan.

Misalnya, bisnismu bisa berkinerja sangat baik, jadi kamu telah memutuskan untuk berinvestasi besar-besaran dalam pertumbuhan sekarang. Hal itu akan menyebabkan arus kas milikmu menjadi negatif saat ini, tetapi hal ini terkadang tidak menjadi masalah karena kamu tahu bisnismu sehat dan berkembang.

Meskipun arus kas negatif tidak selalu menjadi perhatian, hal itu bisa bisa menjadi masalah jika terus berlanjut selama beberapa periode karena setiap periode menghabiskan saldo kas yang tersedia untuk dibelanjakan. Arus kas yang negatif atau ketat seringkali lebih tentang waktu daripada apa pun. Salah satu opsi untuk meningkatkan arus kas bisnis milikmu adalah dengan mengurangi persyaratan pembayaran untuk pelanggan, jadi lebih sedikit waktu berlalu antara saat kamu memperoleh penghasilan dan saat kamu benar-benar dibayar. Selain itu, penelaahan atas biaya operasional dan investasimu juga dapat bermanfaat dalam mengelola arus kas.

Kesimpulannya, proyeksi laporan arus kas berguna bagi para pemakai laporan keuangan, baik bagi pihak manajemen, investor, kreditor maupun pihak-pihak yang berkepentingan lainnya. Laporan arus kas juga tidak hanya akan sangat berguna untuk memudahkan pengecekan kas pada periode tersebut, tetapi juga dapat menjadi dasar prediksi dari ketidakpastian kesehatan keuangan bisnis milikmu di masa mendatang. 

Laporan tersebut digunakan sebagai dasar untuk menilai kemampuan perusahaan untuk menggunakan arus kas dan setara kas dan menilai kebutuhan perusahaan untuk menggunakan arus kas tersebut.

Itu artinya, cash flow statement sangat penting. Dan untuk para pebisnis harus bisa membaca isi laporan ini karena informasi dari laporan ini dapat membantumu dalam melakukan evaluasi perkembangan bisnis milikmu. 

Selain itu, ada hal penting lainnya untuk menjaga bisnismu adalah dengan memiliki asuransi bisnis. Asuransi ini sifatnya dapat meng-cover kejadian yang tak diinginkan di kemudian hari. Informasi lebih lanjut terkait asuransi tersebut bisa kamu dapatkan di Qoala Apps ataupun Blog Qoala.

Free Cash Flow Forecast Templates

By Andy Marker | June 24, 2020

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We’ve compiled the most useful free cash flow forecast templates, including those for small businesses, nonprofits, and personal cash flow forecasting, as well tips for performing a cash flow forecast.

Included on this page, you'll find a simple cash flow forecast template and a small business cash flow projection template , as well as the benefits of cash flow forecasting .

What Is a Cash Flow Forecast Template?

A cash flow forecasting template allows you to determine your company’s net amount of cash to continue operating your business. The template provides a way to examine day-by-day, month-by-month, quarter-by-quarter, or year-over-year projected cash receipts and cash payments as compared to your operating expenses and other outflows. 

Use the preset criteria in a template to take the guesswork out of cash flow forecast requirements. You can then use the forecast to provide your company (or third parties) with a clear picture of your projected business costs. While cash flow forecasting allows you to look at projected cash flow, you can also track the actual cash flow for any chosen time period (i.e., daily, weekly, monthly, quarterly, or yearly).

To learn more about cash flow forecasting and to view examples, visit " How to Create a Cash Flow Forecast, with Templates and Examples ."

Simple Cash Flow Forecast Template

Use this basic template to gain monthly insight into your company’s cash flow and ensure you have sufficient funds to continue operating. Fill in your information for beginning balance (cash on hand), cash receipts and disbursements (R&D), operating expenses, and additional expenses. The template will auto-tally the monthly net cash change and month ending cash position columns. Use this information to forecast how long your cash will last, and whether you need to obtain additional financing. 

Download Simple Cash Flow Projection Template -  Excel  

Small Business Cash Flow Projection Template

Use this cash flow projection template, designed for small businesses, to determine whether or not your business has adequate cash to meet its obligations. The monthly columns provide a big picture of how long funds should last, and the tallies for cash receipts, cash paid out, and other operating figures allow you to identify any potential shortfalls of your cash balances. This small business cash flow template also works with projected figures for a small business plan. 

Download Small Business Cash Flow Projection Template -  Excel  

12-Month Cash Flow Forecast Template

Track your company’s overall cash flow with this easily fillable 12-month cash flow forecast template. This template includes unique expected and actual cash-on-hand details for the beginning of each month, which you can use to ensure that you can pay all employees and suppliers. Enter cash receipts and cash paid out figures to determine your end-of-month cash position. The monthly details of this forecast template allow you to track — at a glance — any threats to your company’s cash flow. 

Download 12-Month Cash Flow Forecast Template 

Excel | Smartsheet

Cash Flow Forecast Template

This simple cash flow forecast template provides a scannable view of your company’s projected cash flow. Sections include beginning and ending cash balances, cash sources, cash uses, and cash changes during the month. These details provide an accurate picture of your company’s projected month-by-month financial liquidity. Ultimately, this template will help you identify potential issues that you must address in order for your business to remain on sound fiscal footing. 

Download Cash Flow Forecast Template -  Excel  

Daily Cash Flow Forecast Template

Use this daily cash flow forecast template to get a pulse on your business’ short-term liquidity. Daily cash flow forecasts are particularly helpful in determining that everything is accounted for and for avoiding any shortfalls. The template calculates cash payments against operating expenses to provide a daily net cash change and month-ending cash positions. This template has everything you need to get a day-by-day perspective of your business’s financial performance and outlook.

Download Daily Cash Flow Forecast Template

Quarterly Cash Flow Projections Template

Keep quarterly tabs on your cash flow with this customizable template. Use the quarter-by-quarter tabs to quickly detect any problems with a variety of factors, such as late customer payments and their potential impact on your business. This quarterly cash flow projections template is perfect for determining how any given variable might affect future financial planning. 

Download Quarterly Cash Flow Projections Template

  Excel | Smartsheet

Three-Year Cash Flow Forecast Template

Get the big picture of your company’s long-term cash flow with this three-year cash flow forecast template. The spreadsheet provides separate tabs for a current cash flow statement, as well as 12-month cash flow and three-year cash flow projections. Enter year-by-year operations, investing activities, and financing details to see your year-over-year net increases or decreases. You can save this template as an individual file with customized entries, or share it with other business units or departments that need to provide cash flow details.

Download Three-Year Cash Flow Forecast Template

Discounted Cash Flow Forecast Template

Designed around the concept of discounted cash flow (DCF) valuation based on future cash flows, this template allows you to perform an analysis to determine your business’ true value. You’ll find year-by-year rows, their respective incomes (cash inflow), expenses (fixed and variable), cash outflow, net cash, and DCF details (present value and cumulative present value), and actual present value, all of which culminates in net present value. This DCF forecast template is also ideal for determining the value of a potential investment.

Download Discounted Cash Flow Template

  Excel  | Smartsheet

Nonprofit Cash Flow Projection Template

Use this template to determine whether your nonprofit will have enough cash to meet its financial obligations. There are sections for cash receipts, contributions and support, government contracts, other revenue sources, and receivables from previous years. This template is completely customizable, and provides insight into monthly and yearly carryover, so you can keep tabs on your rolling cash balance.

‌Download Nonprofit Cash Flow Projection Template 

Personal Cash Flow Forecast Template

Manage your financial outlook with this personal cash flow forecast template. Compare your personal income to your expenses, with the additional factor of savings. The automatic pie chart provides insight into whether you’re spending above your means. Enter your income, savings, and expense data to get a comprehensive picture of your short and long-term cash flow.

Download Personal Cash Flow Forecast Template

Creating a Cash Flow Forecast

In order to set yourself up for success, you must be realistic when forecasting cash flows. You can build your projections on a foundation of key assumptions about the monthly flow of cash to and from your business. For instance, knowing when your business will receive payments and when payments are due to outside vendors allows you to make more accurate assumptions about your final funds during an operating cycle. Estimated cash flows will always vary somewhat from actual performance, which is why it’s important to compare actual numbers to your projections on a monthly basis and update your cash flow forecast as necessary. It’s also wise to limit your forecast to a 12-month period for greater accuracy (and to save time). On a monthly basis, you can add another month to create a rolling, long-term projection.

A cash flow forecast may include the following sections:

• Operating Cash: The cash on hand that you have to work with at the start of a given period. For a monthly projection, this is the cash balance available at the start of a month.
• Revenue: Depending on the type of business, revenue may include estimated sales figures, tax refunds or grants, loan payments received, or incoming fees. The revenue section covers the total sources of cash for each month.
• Expenses: Cash outflows may include your salary and other payroll costs, business loan payments, rent, asset purchases, and other expenditures.
• Net Cash Flow: This refers to the closing cash balance, which reveals whether you have excess funds or a deficit.

Keep in mind that while many costs are recurring, you also need to consider one-time costs. Additionally, you should plan for seasonal changes that could impact business performance, as well as any upcoming promotional events that may boost sales. Depending on the size and complexity of your business, you may want to delegate the responsibility of creating a cash flow forecast to an accountant. However, small businesses can save time and money with a simple cash flow projections template.

The Benefits of Cash Flow Forecasting

Regardless of the reporting period, or granularity , you choose for your cash flow forecast, you should take into account important cash flow forecast-specific factors, such as seasonal trends, to gain a clear picture of your company’s finances. Accurate cash flow forecasting can enable you to do the following:

• Anticipate any cash-balance shortfalls. 
• Verify that you have enough cash on hand to pay suppliers and employees. 
• Call attention to customers not paying on time, and eliminate cash flow discrepancies. 
• Act proactively, in the event that cash flow issues will adversely affect budgets. 
• Notify stakeholders, such as banks, who might require such forecasting for loans.

Tips for Improving Cash Flow Forecasting

Whether you are a large or small business and want a day-by-day or three-year picture of your company’s projected cash flow,keep the following tips in mind: 

• Pick the Right Cash Flow Forecasting Template: There are templates available for a variety of forecasting needs, including those for organization size and one that provides short or long-term insights. Select a template that’s suitable to your particular cash flow forecasting needs. 
• Use a Discounted Cash Flow (DCF) Template: If you are looking to estimate the current value of your company, based on the time value of money (the benefit of receiving cash infusions sooner than later), you’ll want to do a DCF.
• Enter Variables Accurately: Inflows and outflows can change on a literal dime. Ensure that you tally all beginning balances (cash on hand), cash receipts and disbursements (R&D), and operating expenses correctly. These numbers provide the big-picture net cash change and your ultimate cash position. 
• Choose the Right Forecasting Horizon: The margin of error when using a three-year cash flow forecasting template is greater than performing a daily cash flow forecast. When choosing a template, keep in mind the time-period for the forecast. 
• Consider Seasonal Fluctuations: If your cash flow fluctuates by season (tax, interest, larger annual payments, etc.), incorporate those details into your cash flow forecast. This will ensure that one quarter’s inflow doesn’t positively or negatively affect another in your forecast.

Discover a Better Way to Manage Cash Flow Forecasts and Finance Operations

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When teams have clarity into the work getting done, there’s no telling how much more they can accomplish in the same amount of time.  Try Smartsheet for free, today.

Any articles, templates, or information provided by Smartsheet on the website are for reference only. While we strive to keep the information up to date and correct, we make no representations or warranties of any kind, express or implied, about the completeness, accuracy, reliability, suitability, or availability with respect to the website or the information, articles, templates, or related graphics contained on the website. Any reliance you place on such information is therefore strictly at your own risk. 

These templates are provided as samples only. These templates are in no way meant as legal or compliance advice. Users of these templates must determine what information is necessary and needed to accomplish their objectives.

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Coffee Shop Financial Plan Template [2024 Guide]

by I.J. Karam | Jan 1, 2024 | Business Plans , Financial Plan Guide

If you are planning to launch a Coffee Shop or if you are currently in the process of developing a Coffee Shop business plan , you are probably thinking how to build a robust Coffee Shop financial plan allowing you to better understand the business opportunity from a financial and economic perspective.

Moreover, if you are planning to raise funding for your Coffee Shop venture or simply wish to invite in a partner, a Coffee Shop financial plan and model is a must to be able to properly gauge the opportunity and make a strong case.

Coffee Shop Financial Plan Excel Template

Before we dive in our detailed guide that explains what to include in your Coffee Shop Financial Plan, you might be interested to check our Coffee Shop Business Plan Template that includes an automatic and fully customizable pro-forma financial model in Excel Spreadsheet tailored to the Coffee Shop business. Below are a couple of screenshots to give you an idea.

You don’t need any advanced accounting or financial knowledge to use or understand the Excel Spreadsheet financial plan, all you have to do is adjust a number of cost and revenue assumptions to fit your own Coffee Shop project and the model will automatically generate for you key financial statements and including Profit & Loss statement, Cash Flow statement and Balance Sheet, in addition to a number of important charts and tables.

Now without further ado, let us explain the main components of a solid Coffee Shop Financial Plan. You can watch the video below to start with then read our full and detailed guide to properly digest the concepts.

Coffee Shop Financial Plan: Costs Forecast

The first step in understanding your Coffee Shop business opportunity is to understand the cost involved in launching such a venture.

Understanding Your Coffee Shop Monthly Expenses

Your coffee shop’s monthly expenses or cost figures are usually divided into two categories: Costs Of Goods Sold (COGS or Direct Costs) and Operating Expenses (Opex) that usually include Sales, General and Administrative expenses.

Let us first understand the direct costs involved in a Coffee Shop business. Typically, these costs include the cost of purchasing raw materials to prepare your coffee drinks, such as: Coffee beans, sugar, milk…etc. They also include anything you pay third-party external suppliers for goods you don’t prepare yourself and that you resell to your customers such as: Cakes, pastries, sandwiches…etc.

Now with regards to operating expenses involved in a Coffee Shop business, these typically include the salaries you pay your staff, your marketing and advertising expenses, your rent, utilities, phone, internet, licensing costs…etc. These expenses are crucial to help you run and promote your Coffee Shop and hence we call them operating expenses.

By adding your COGS and Operating Expenses, you can then estimate the total costs involved in running a Coffee Shop business.

Remember that some cost items go up over time. For example, salaries usually tend to go up because you will not only increase your existing employees’ annual compensation but also hire additional staff if the business requires so. Other costs tend to remain relatively stable such as you rent, you monthly utilities bill…etc.

It is very important to forecast these changes in cost while you are building your cost model.

Coffee Shop Financial Plan: Capital Expenditures

Next, we need to understand the capital expenditures involved in launching a Coffee Shop business. But let us first explain what capital expenditures are and how they differ from operating and direct costs. Simply put, a capital expenditure also called Capex, is any investment you incur to purchase a valuable equipment or long-term asset such as an expensive espresso machine, furniture for the venue or an IT system.

These are long-term assets that are used for many years and hence instead of expensing them, accountants usually depreciate them for the duration of the project or depending on current best practices (for example, a company vehicle is usually depreciated for a longer time than an IT terminal).

With regards to your Coffee Shop project, examples of capital expenditures (or Capex) include: Coffee-making equipment, venue furniture and decoration, IT and security system…etc.

Coffee Shop Financial Plan: Startup Costs

Now that we have seen the different types of costs involved in launching a Coffee Shop, it is time to evaluate our startup costs. The startup costs related to your coffee shop are simply all the pre-operating expenses and investments you need to make before your business starts to generate revenue.

For example, getting a business license, paying to develop your brand identity or purchasing a professional espresso machine are all expenses you need to incur before your coffee shop is operational. Make sure you jot down all the expenses you believe you need to pay for prior to launching your business. Your total startup costs should be usually covered by your initial capital.

Coffee Shop Financial Plan: Revenue Forecast

After modeling your costs, it is time to forecast your revenues. This step is usually trickier than estimating costs because it involves making many assumptions such as number of customers, frequency of orders, average order values…etc. However, by carefully analyzing your sector and business model, you can make educated assumptions that can greatly reduce your margins of error.

For example, to estimate your number of daily customers, you can look at the number of people in a certain age tranche, living in your neighborhood, and start making assumptions based on that. Let’s take an example:

Suppose there are 10,000 young adults between the age of 18 and 35 living in your vicinity, and let’s assume that only 5% of them will visit your coffee shop at least once a month (some will visit almost every day, some will visit weekly and some others only 1 time per month); this works out to 500 regular monthly customers. Now if we assume that each customer will visit the coffee shop twice a month on average, and if we assume the average order value per customer to be around 10 USD, this implies a monthly estimated revenue of 500 x 2 x 10 = 10,000 USD. Now that you have estimated the revenue for one month, you can easily forecast your annual revenue. But of course make sure to also take into account the seasonality (for example, during summer time, your customers might leave the town to go on holidays and this might reduce your average monthly revenue in July and August…etc.)

The purpose is to build a revenue model that is as close to reality as possible and one way to do that is to be as conservative as possible. By conservative we mean: Don’t go overboard with the number of expected customers, their frequency of ordering or the average spending per customer. Always use reasonable assumptions that make sense and that are backed with some reliable statistics or data whenever possible.

Coffee Shop Financial Plan Sample: Income Statement or Profit & Loss

Now that you have modeled your Coffee Shop’s cost and revenue, it is time to project your income statement, also called profit and loss statement of P&L. To start off, check the P&L example taken from a coffee shop financial plan sample below.

Understanding Your Coffee Shop’s Profitability

So, to simplify things, you can think of the income statement as a series of subtractions applied to your revenue to find out how much profits your business has really created. Then, if you divide your net profit by your revenue, you get your net margin. The higher the net margin the higher your coffee shop’s profitability.

By using our Coffee Shop Financial model included with our premium business plan template, you don’t need to worry about building a P&L statement from scratch. This financial statement is automatically generated once you edit your cost and revenue assumptions, hassle-free.

Coffee Shop Financial Plan Sample: Cash Flow Statement

The statement of cash flows is, as its name indicates, a summary of the cash movements happening in your coffee shop business over a certain period of time. Check the cash flow statement below taken from a coffee shop financial plan sample.

First, let us explain the difference between cash and income as many people tend to confound both. The main difference between a cash-flow and an income is timing. To understand the nuance, let’s take a general example from the consulting industry: Suppose you sent an invoice of 1,000 USD, dated March 15 th , to your client after completing a consulting project. Your client receives the invoice and then calls you to confirm he will pay his dues during the first week of April. Comes April, you check your bank account, and you notice indeed a wire transfer of 1,000 USD dated April 5 th .

So, what did actually happen? Accounting wise, you should record 1,000 USD as a revenue for the month of March in your income statement, while you should record 1,000 USD as a cash inflow for the month of April in your cash flow statement. This means that cash flows do not necessarily follow the same recording date of income and payments. Income and expenses usually follow the invoice date while cash inflows and outflows follow the actual clearing or payment date.

So what is the cash flow statement comprised of?

It is simply the summary of three types of cash flow movements over a certain period of time:

The cash flows from operating activities: Here, cash inflows are money collected from customer orders and cash outflows are payments made to pay for COGS, raw materials and external suppliers.

The cash flows from investing activities: Here, cash inflows are money collected from the sale of a certain asset or capex item (such as an old espresso machine) and cash outflows are money paid to acquire new assets (such as a new espresso machine).

The cash flows from financing activities: Here, cash inflows are new funding received from business loans or equity investors and cash outflows are payments made to partners in the form of dividends for example.

Investors focus a lot on the ability of a business to generate solid and tangible cash flows which means that it is not enough to have a profitable coffee shop, what’s even more important is to grow an F&B venture that generates consistent and significant cash flows.

If you use our Coffee Shop Financial plan in Excel included in our premium Coffee Shop Business Plan package, you will be able to automatically generate a detailed cashflow statement after updating your cost and revenue assumptions.

Coffee Shop Financial Plan: Balance Sheet

The balance sheet is another important financial statement. It summarizes the assets and liabilities of your coffee shop at a certain point in time (typically at the end of the year).

The balance sheet is divided in two sections. The first one lists all your short-term assets (cash and equivalents, inventory, receivables…etc.) and long-term assets (property, plant and equipment less accumulated depreciation…etc.)

The second section lists all your current liabilities (account payable, bank notes payable…etc.), long-term liabilities (bank debt, business loan…etc.) and shareholder’s equity.

The balance sheet can be summarized using the following formula:

Assets = Liabilities + Equity

By using our Excel Coffee Shop Financial plan included in our premium Coffee Shop Business Plan package , you will be able to automatically generate a detailed balance sheet after updating your cost and revenue assumptions.

Coffee Shop Financial Plan: Conclusion

This guide has provided you with a general overview of how to build an effective financial plan for your Coffee Shop project. Remember that a serious Coffee Shop business plan must include a solid financial plan with robust cost and revenue models. You can totally build this from scratch. But if you are short on time and wish to avoid potential mistakes, we highly recommend you use our detailed Excel financial model Spreadsheet included in our Coffee Shop Business Plan template .

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More From Forbes

Cash Flow: Essential Tips For Sustaining Your Small Business

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Running a small business is a delicate balancing act, where decisions often straddle the fine line between success and failure. Amid the excitement of delivering quality products, expanding your brand, and pleasing customers, one truth that remains paramount is that cash is queen .

Running out of cash can have devastating consequences for small businesses, often triggering a cascade of challenges that threaten their very survival. Without sufficient cash reserves, a business can quickly become unable to meet payroll, pay suppliers, or cover critical operating expenses, resulting in halted operations and potential layoffs.

The inability to fulfill financial commitments can severely damage relationships with suppliers and clients, leading to strained partnerships and loss of future business opportunities.

Additionally, cash shortages might force business owners to resort to costly high-interest loans or emergency financing, further compounding the financial strain. In the worst cases, a lack of cash can prompt insolvency, pushing businesses into bankruptcy or closure. Therefore, ensuring a steady and reliable cash flow is paramount to safeguarding the stability and longevity of any small business.

Why is Cash So Important?

1. operational stability.

The most fundamental aspect of cash is its ability to keep your business operating smoothly. With sufficient cash flow, you can easily meet payroll, pay for inventory, and handle regular operating expenses without breaking a sweat. Without this liquidity, even a thriving business can quickly fall apart if unable to meet these obligations.

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The best beers in canada, according to the canadian brewing awards, apple brings back iphone 14 pro for first time at much lower price, 2. business agility.

Cash provides the agility to quickly pivot in response to market shifts. Imagine an unexpected opportunity arises: a new technology trend, a profitable partnership, or an underpriced piece of equipment. If you've got sufficient cash reserves , you're positioned to seize these opportunities immediately.

3. Debt and Interest Management

Having strong cash flow helps your business avoid debt traps. Instead of resorting to expensive loans with high-interest rates, which can eat away at profits, you can utilize your cash reserves for growth or to ride out challenging periods.

4. Customer and Supplier Relationships

The importance of cash isn’t just inward-facing. Your business partners, vendors, and suppliers value clients who pay on time. Healthy cash flow ensures your business maintains positive relationships and secures favorable terms. This can even lead to discounts or extended credit, which are advantageous.

Practical Cash Management Tips

• Monitor Cash Flow Regularly : Use financial software or spreadsheets to track cash flow, identifying trends and potential shortfalls before they become significant problems.
• Keep a Cash Reserve : Aim to set aside enough cash to cover three to six months of operating expenses as an emergency fund. This ensures that unforeseen setbacks don’t derail your operations.
• Negotiate Payment Terms : Work with suppliers to secure favorable terms. If possible, negotiate longer payment periods while offering discounts to customers who pay early.
• Avoid Unnecessary Expenses : Differentiate between necessary and nice-to-have expenses. Stay lean in your spending, especially when cash flow is tight.
• Plan for Seasonality : If your business is cyclical, ensure you build up extra cash reserves during peak seasons to carry you through quieter periods.
• Seek Professional Advice : A financial strategist or accountant can help you develop a tailored cash management strategy to keep your business on firm footing.

The bottom line is that no business, small or large, can thrive without careful cash management. It’s not just about having cash in hand today but being prepared for tomorrow. Whether you have a startup or managing a decades-old family business, nurturing a culture of cash flow vigilance ensures stability, growth, and the ability to weather any storm. Remember, in the world of small business, cash is queen. Treat it with the care it deserves.

Melissa Houston, CPA is the author of Cash Confident: An Entrepreneur’s Guide to Creating a Profitable Business and the founder of She Means Profit . As a Business Strategist for small business owners, Melissa helps women making mid-career shifts, to launch their dream businesses, and I also guide established business owners to grow their businesses to more profitably.

The opinions expressed in this article are not intended to replace any professional or expert accounting and/or tax advice whatsoever.

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