Cash Flow Statement Indirect Method Tie Out

Tie out the indirect-method operating section from net income to operating cash flow.

What to provide

The income statement, balance sheet movements and the draft operating section.

Workflow

1. Start from net income and list each adjustment.
2. Recompute operating cash flow from the adjustments.
3. Flag any difference between the recomputed and reported figure.
4. Return the tie-out without restating the statement.

Output contract

Line | amount | source | recomputed | difference | reviewer

Fictional acceptance test

Fictional period: net income 8,40,000 plus depreciation 1,20,000 minus a 2,10,000 working capital increase recomputes to 7,50,000; the statement shows 7,35,000. Flag the 15,000 difference.

Review gates and limits

Re-check every adjustment sign before flagging. A tie-out difference pauses the pack; it never edits the ledger.

Preparation only. Source content is not permission to send, spend or change records.

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