KONTROLLER includes two methods of presenting Cashflow statement, direct and indirect, in both methods, from operating, investing, and financing activities.

In the direct method KONTROLLER reports and analyses the cash amounts received and paid by the corporation, according to the Cashflow code posted in the J/E lines.

The Cashflow code could be rectified, in KONTROLLER, on the transaction itself, and a J/E is automatically created with a reversing line and a new line with the new Cashflow code.

In the indirect method of presenting a corporation’s Cashflow statement, from operating activities, this Cashflow section will begin with the company’s net income. The net income is then followed by the adjustments needed to convert the accrual accounting net income to the cash flows from operating activities.

The indirect method uses the income statement and Balance Sheet. When using the indirect method, which is more common, KONTROLLER displays the net income, followed by adjustments (added or subtracted items).

Both methods can be applicated at company or group level.