Accounting Cash Flow (Monthly) Calculator Examples
Worked monthly cash flow scenarios showing how receipts, payments, and opening cash affect the closing balance.
These scenarios show how the same cash flow method can produce a surplus, a shortfall, or a positive result affected by a major capital purchase. Use cash received and paid in the month rather than accounting profit figures.
Growing service business with a monthly cash surplus
Medium-volume business with positive collections and controlled outflows.
Input Summary
Opening cash balance
$18,000
Cash sales received
$9,000
Customer payments collected
$16,000
Other cash inflows
$500
Operating expenses paid
$10,500
Payroll payments
$8,000
Debt repayments
$1,000
Capital spending
$0
Calculation Breakdown
- 1Total inflows$9,000 + $16,000 + $500$25,500
- 2Total outflows$10,500 + $8,000 + $1,000 + $0$19,500
- 3Net cash flow$25,500 - $19,500+$6,000
- 4Closing cash$18,000 + $6,000$24,000
Result Summary
Total outflows
$19,500
Accounting Cash Flow (Monthly) Calculator
The business generates positive monthly cash flow of $6,000 and closes with an estimated $24,000 in cash.
Seasonal business with a monthly cash shortfall
Low-receipt month where opening cash absorbs the gap.
Input Summary
Opening cash balance
$12,000
Cash sales received
$4,000
Customer payments collected
$3,500
Other cash inflows
$0
Operating expenses paid
$6,500
Payroll payments
$5,000
Debt repayments
$1,000
Capital spending
$500
Calculation Breakdown
- 1Total inflows$4,000 + $3,500 + $0$7,500
- 2Total outflows$6,500 + $5,000 + $1,000 + $500$13,000
- 3Net cash flow$7,500 - $13,000-$5,500
- 4Closing cash$12,000 - $5,500$6,500
Result Summary
Total outflows
$13,000
Accounting Cash Flow (Monthly) Calculator
The business has a net cash outflow of $5,500 and an estimated closing cash balance of $6,500.
Capital purchase during an otherwise positive month
Business funds a long-term asset purchase from available cash.
Input Summary
Opening cash balance
$40,000
Cash sales received
$22,000
Customer payments collected
$15,000
Other cash inflows
$1,000
Operating expenses paid
$14,000
Payroll payments
$11,000
Debt repayments
$2,000
Capital spending
$8,000
Calculation Breakdown
- 1Total inflows$22,000 + $15,000 + $1,000$38,000
- 2Total outflows$14,000 + $11,000 + $2,000 + $8,000$35,000
- 3Net cash flow$38,000 - $35,000+$3,000
- 4Closing cash$40,000 + $3,000$43,000
Result Summary
Total outflows
$35,000
Accounting Cash Flow (Monthly) Calculator
After capital spending of $8,000, net cash flow remains positive at $3,000 and closing cash is estimated at $43,000.
How to Read Your Results
Net cash flow measures the cash movement during the month; it does not include the opening balance.
A positive net cash flow means monthly receipts exceeded listed payments.
A negative net cash flow means the business used opening cash or another unentered funding source to cover the gap.
Closing cash is an estimate of month-end cash after the listed movements.
The cash outflow ratio compares cash paid with cash received; a result above 100% indicates outflows were higher than inflows.
Assumptions & Important Notes
- All example amounts are cash-based and use a single consistent currency.
- Customer collections may relate to invoices issued in an earlier period.
- No unpaid bills, pending deposits, or non-cash accounting entries are included.
- Examples are illustrations only and are not forecasts or professional guidance.
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Frequently Asked Questions
Can monthly cash flow be positive while profit is negative?
Yes. Cash flow and profit use different timing and may include different items, such as debt principal and capital spending.
Why can a business have positive sales but negative cash flow?
Sales may not yet have been collected, while payroll, supplier payments, debt payments, or asset purchases may already be due.
Should an owner contribution be included as other cash inflow?
It can be included as other cash inflow if it was actually received during the month and is tracked consistently.
Are equipment purchases included in the examples?
Yes. They are shown as capital spending because they reduce cash when paid.
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