The cash flow statement is an analysis of all the changes that have affected your level of cash during a month or a year.  Cash flow is critical, since it will show whether the company will generate sufficient cash to cover it’s expenses.  The following table should help you to organize your cash flow statement. This can be for a year to year bases or on monthly bases for new business.  Before you begin, look over the chart of accounts to see what to include in your statement. 

NOTE:  You might be unnecessary to include all the accounts named in Chart of Accounts, only use the accounts that are applicable to your business.

CHART OF ACCOUNTS
____________________

RECEIPTS - All transactions made by your business that involved cash.
- Beginning Cash Balance
- Cash Sales
- Loan Proceeds
- Owner Investment
- Other

DISBURSEMENTS  - Expenses paid.
- Advertising
- Automobile/Truck
- Capital Purchases
- Licenses
- Note Payments
- Travel Expenses
- Wages
- Entertainment
- Taxes - (Federal, Sales, State)
- Supplies
- Auto Expense
- Selling Expense
- Contribution
- Dues and Subscriptions
- Insurance
- Legal Expense
- Accounting
- Office Supplies
- Postage / Communications
- Rent
- Mortgage Payment
- Utilities - Electric
- Utilities - Water
- Repairs and Maintenance
- Purchases & Inventory
- Loan Payment

OPERATING CASH - Total Cash Available minus Total Disbursements

INTEREST - List all interest paid by your business (such as interest for business loan), and also all interest earned (interest income).
- Interest Earned
- Interest Paid

ENDING CASH BALANCE - Operating Cash minus Net Interest (interest paid - interest earned)

Most lenders and investors like to see a cash flow statement of the past year of your business (if it is an existing business) or a month to month projected statement of first year (if it is a start-up business).