Build and review a Cash Flow statement

Organize cash movement, review actuals, and trace a Cash Flow line to its supporting financial detail.

Use the Cash Flow statement to explain how the opening cash balance became the closing cash balance. Control’s indirect Cash Flow combines P&L period values, changes in Balance Sheet accounts, and cash-account balances.

How Cash Flow values work

Cash Flow reports movement during the selected period. It does not present every source account with the same time behavior:

Source	Cash Flow treatment
P&L node	Activity during the selected period, such as net income or a non-cash adjustment
Asset account	Change in the cumulative balance; an increase generally consumes cash under the automatic account-type sign policy
Liability account	Change in the cumulative balance; an increase generally provides cash under the automatic account-type sign policy
Equity account	Change in the cumulative balance, classified according to the reporting model
Cash account	Beginning and ending cumulative balances used for reconciliation

Rows can override the automatic sign policy. The configured row source, value mode, and sign policy determine the displayed result.

The Cash Flow statement uses both period activity and changes between cumulative balances. This is why its P&L inputs and Balance Sheet inputs must be mapped and reviewed before the statement can reconcile.

Before you begin

• Confirm that source data for the reporting period is current.
• Complete material account mappings.
• Review the P&L and Balance Sheet structures used by your reporting process.
• Select an entity or consolidated scope with a known comparison point.

For multi-entity reporting, complete the relevant currency and elimination configuration before validating group cash movement. See Consolidate a group.

Design the Cash Flow layout

Open the .

Organize the statement into the operating, investing, financing, and reconciliation sections required by your reporting model. Map P&L nodes and Balance Sheet accounts to the rows that explain each movement.

Cash Flow uses the same core editing patterns as the P&L and Balance Sheet. A layout change controls presentation and calculation within Control; it does not modify source transactions.

Checkpoint: Every material cash movement has an intended destination, and subtotals lead to a reviewable change in cash.

Review movement in actuals

Open and select the period, entity scope, dimensions, and currency context.

When a line is unexpected:

1. Confirm the reporting period and comparison.
2. Check whether the line is driven by an account placement, a formula, or a mapped transaction set.
3. Open the drilldown and inspect the supporting entity, account, and dimension context.
4. Compare the movement with the related P&L or Balance Sheet activity where appropriate.

The drilldown keeps the surrounding statement context so you can move from movement to evidence without reconstructing the view.

Verify the statement

Validate both structure and financial behavior:

• operating, investing, and financing sections contain the intended activity;
• each material non-cash Balance Sheet account is included once in the intended section;
• non-cash P&L adjustments are identified and do not duplicate their related Balance Sheet movement;
• calculated rows include the correct inputs and signs;
• foreign-currency and elimination effects are understood for group views;
• material lines can be traced to supporting financial detail.

The reconciliation is:

Beginning cash + net change in cash = expected ending cash
Expected ending cash − reported ending cash = discrepancy

Investigate a non-zero discrepancy through missing account mappings, omitted or duplicated rows, sign overrides, period scope, currency effects, and the configured cash accounts.

Next steps

• Build and review a P&L
• Build and review a Balance Sheet
• Consolidate a group