Direct vs. Indirect Cash Flow Statement – Excel Model

Antoniya Baltova
Antoniya Baltova

This is an Excel model illustrating how to build a Direct and Indirect Cash Flow Statement. The Direct method discloses major classes of gross cash receipts and cash payments, while the Indirect method focuses on net income and non-cash transactions.

Using a firm’s Balance Sheet, Income Statement, and an extract from the bank account, you can easily construct the Cash Flow Statement.

Some other related topics you might be interested to explore are Cash Flow Ratios, Balance Sheet, and Income Statement.

This is an open-access Excel template in XLSX format that will be useful for anyone who wants to work as an Accountant, Financial Analyst, or Finance Manager.

You can now download the Excel template for free.

Direct and Indirect Cash Flow Statements are among the topics included in the Financial Reporting module of the CFA Level 1 Curriculum.