Mr20 enus 11-Report Design in Management Reporter 2.0 for Microsoft Dynamics® ERP

Chapter 11: Statements of Cash Flow
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CHAPTER 11: STATEMENTS OF CASH FLOW
Objectives
The objectives are:
• Review the sample statement of cash flow report design
• Explore design details for a statement of cash flow
• Examine the effect of the calculation priority setting
• Complete a FASB style statement of cash flow using a combined
link
Introduction
Together with income statements and balance sheets, the statement of cash flow
is an integral component in the financial reporting package. The statement of
cash flow typically starts with net income and then adds back amounts that do not
affect cash outlay, such as depreciation expense. Next, all balance sheet accounts,
such as accounts receivable and accounts payable, are added to the design as they
are also related to changes in cash. Finally, starting cash balances are compared
to ending cash balances. When a statement of cash flows is in balance, the net
change in cash is equal to the line by line details total.
In this part of the training, a sample cash flow report is reviewed. Additionally, it
shows how to fine-tune a basic cash flow's design to accommodate the FASB
style of reporting that breaks out activity in a single account, such as separating
loan proceeds from loan payments.
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Report Design in Management Reporter 2.0 for Microsoft Dynamics®
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Sample Statement of Cash Flow
Review the sample statement of cash flow design before fine-tuning the building
blocks. Sample reports are defined in the Demo Reports building block group
assigned to the Fabrikam, Inc. (FW) company.
Generate the Sample Report
The following steps guide you through the process of generating the sample
statement of cash flow report.
1. On the Company menu, click the Companies menu item.
2. Click the Modify button.
3. Verify that the building block group is set to Demo Reports.
4. Click OK and Close to exit the Companies window.
5. If it is necessary, click Report Definitions on the navigation pane.

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6. Double-click the CashFlow report.
7. Click Generate Report.
FIGURE 11.1 SAMPLE STATEMENT OF CASH FLOW
The sample report shows current period and year-to-date changes in cash. Notice
that the Cash at Beginning of Period row displays the cash account balances as of
April 1 in the April column, while cash as of January 1 is displayed in the Year-
to-date column. Beginning cash is added to the Net Increase (Decrease) in Cash
row to show Cash and Equivalents at End of Period. The check row for Ending
Cash Per Books ties to the calculated Cash and Equivalents at End of Period
row, so the report is in balance.
After the user verifies that a report is in balance, the ending cash check total row
is set to nonprinting status and a calculation row is added that will only print if
there is a difference between calculated ending cash and ending cash, according
to the general ledger.

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Export/Import the Cash Flow Building Blocks
The following procedure shows how to export the sample cash flow building
blocks and then import them into the training building block group, where they
are fine-tuned and discussed in more detail.
1. Close the Report Viewer to return to Report Designer.
2. On the File menu, click Close All.
3. On the Company menu, click the Building Block Groups menu
item.
4. Verify that Demo Reports is selected (the building block group that
is active in the current company is selected by default) and then click
Export.
5. Select the CashFlow report definition. Notice that the related row
and column are also selected.
6. Click Export.
7. Type the file name "CashFlow" and then click Save.
8. Click the Training building block group and then click Import.
9. Click the CashFlow.tdbx file and then click Open.
10. Select the CashFlow report definition and then click Import.
11. Click Close.
12. On the Company menu, click the Companies menu item.
13. Verify that FW is selected and then click the Modify button.
14. Click the Building block group drop-down arrow and select
Training.

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15. Click OK.
16. Click Close. Notice that CashFlow is now listed in the report
definitions.
FIGURE 11.2 CASHFLOW EXPORT

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Review the Cash Flow Building Blocks
The sample statement of cash flow gives students an example of how to design a
similar report. This part of training shows how to open the row and column
definition and explore their key components. The lesson also reviews the
calculation priority setting in the report definition, an important factor in this
report.
FIGURE 11.3 CASHFLOW REPORT DEFINITION
CashFlow Column Definition
The following steps review in detail the column definition imported from the
sample statement of cash flow.
1. Click Column Definitions in the navigation pane, and then double-
click CashFlow.
Notice that the design includes two nonprinting columns (NP in the Print
Control field). These two year-to-date (YTD) financial data (FD) columns are
the key to reporting on year-to-date changes in the cash flow report. Column C
reads YTD/BB in the time range, so beginning-of-the-year balances are presented
in that column, while column D reports year-to-date balances. The calculated
difference between columns D and C is reported in column E.
Column B is a periodic time range that reports the change in account balances for
the period selected in the report. The wrap text (WT) print control is also
displayed in all the columns; however, this setting is only affective in the
description column.
1. In columns B through E, click the Print Control field and press the
Delete key to clear the contents.

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2. Save the changes to the column definition.
NOTE: It is good report design practice to display all columns during the report design
phase. NP can be noted in the column header as a reminder of columns that are hidden
in the final presentation.
FIGURE 11.4 CASHFLOW COLUMN DEFINITION
CashFlow Row Definition
The following steps review the cash flow row definition.
1. Click Row Definitions in the navigation pane.
2. Double-click CashFlow.
The row definition shows the following design concepts:
• Net Income from Operations is reported on a single row
summarizing all income and expense accounts. Notice that the row
displays a C in the normal balance to present net income as a positive
number.
• Items not affecting cash outlay are added back to net income to
present Net Cash Flow from Operations.

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• The Sources (Uses) of Cash section displays balance sheet accounts
that are not related to investing or financing activities. Notice that
each row displays a C in the normal balance. Increases in assets,
such as inventory, are presented as a use of cash. Decreases in
liability accounts, such as accounts payable, are a use of cash.
Decreases in asset accounts or increases in liability accounts are
sources of cash.
• To accommodate the FASB style presentation, cash from investing
or financing activities are defined in separate sections. Refer to FASB
Style Statement of Cash Flow later in this training for additional
FASB report design information. Related row codes are used in each
of these sections to suppress display if the total row does not print.

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• The total rows from each section of the design are combined on the
Net Increase (Decrease) in Cash row.
FIGURE 11.5 CASHFLOW ROW DEFINITION

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Beginning Cash in the Row Definition
After the report calculates the net change in all accounts except cash, beginning
cash is pulled into the report by using an account modifier.
1. Double-click row code 1270, column I. Notice that the account
modifier /BB is assigned. The modifier is used to work in
combination with the column definition to present beginning
balances for each column in the design. The periodic column
presents balances as of the beginning of the period. The YTD
column presents balances as of the beginning of the year.
2. Click Cancel to close the Row Modifier dialog box.
3. Click column G and press the Delete key to clear the Non-Print
option. As in the column definition, it is good practice to display
nonprinting rows until the design is complete.
4. Click the Description field and press the F2 key. Type "NP" before
the displayed text to help in the upcoming design analysis.
Row code 1300 is the Cash at Beginning of Period row that prints in the
completed design. The CAL formula uses specific column placement to define
the display for the row. Column B displays the data from column B, row code
1270, while column E displays the data from column C, row code 1270. For the
correct results to display in the completed report, this calculation must be
performed after the column calculation.
NOTE: If the statement of cash flow design contains only periodic columns, the NP row
and related calculation is not required. Simply use the /BB modifier to display the
beginning balance of the period.
Ending Cash in the Row Definition
The Cash and Equivalents at End of Period row in the completed design is a total
of the Net Increase (Decrease) in Cash row, plus the Cash at Beginning of
Period row. To verify that the calculated ending cash ties to the ending cash in
the general ledger, cash accounts are pulled in a second time.
The Ending Cash Per Books row uses a design concept similar to beginning cash,
however, notice that a row modifier is not defined. This is because year-to-date
cash—the ending balance required on the row—is already defined in column D
of the column definition.
1. Click row code 1480, column G, and press the Delete key to clear
the NP option.
2. Save the changes to the row definition.
NOTE: If you are defining a statement of cash flow that contains only periodic columns,
the /Y (year-to-date) account modifier is required on the Ending Cash Per Books row.

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The Check Total row, which verifies ending cash, also uses a calculation formula
with specific column placement. Notice that both columns B and E are equal to
column D, row code 1480. After the report design is complete, the check total
row is also set to non-print status.
The final balance check for the report is the Calculated Ending Cash Out of
Balance with GL row. This row compares the calculated ending cash to the
general ledger ending cash. If there is a difference, the row displays to warn the
user of the error.
Generating the Statement of Cash Flow
When a user designs a statement of cash flow that displays year-to-date changes
in cash, he or she must set the calculation priority to calculate the row definition
after the column definition. This training explores examples of each priority
setting to show how the setting affects the intersection of row and column
calculation formulas.
FIGURE 11.6 CALCULATION PRIORITY
CashFlow Report Definition
The following steps review and update the CashFlow report definition.
1. Click Report Definitions in the navigation pane, and then double-
click CashFlow. Notice that the Report tab displays the building
blocks reviewed earlier.
2. Click the Output and Distribution tab.
3. Click the Report library location ellipsis button (...), expand the
Library, and then click Cash Flow Statements.
4. Click OK.

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5. Click the Settings tab. Notice that the calculation priority was
changed from the default setting to Perform column calculations
first and then row calculations.
6. Save the update to the report definition and then click Generate
Report.
Review the Calculation Results
The following explains the activity that occurs in the columns and rows that are
set to nonprinting in the completed design.
1. Double-click the Cash Flow Statements folder.
2. Double-click the CashFlow report.
The following design concepts are examined:
• The second Year-to-date column displays the calculated difference
between the first Year-to-date column and the Jan.1 Balance column.
• The NP-Cash at Beginning of Period row displays the period
beginning balance in April, while both of the year-to-date columns
(C and D) display beginning of the year balances. Notice that column
E displays a blank (or zero if the report definition is updated to print
zeros, not blanks). This zero presentation for the calculated year-to-
date change is the reason the Cash at Beginning of Period row is
added to the design.
• The NP-Cash Ending Cash Per Books row does not contain an
account modifier, so each column reports data based on its design:
periodic, year-to-date beginning balance, and year-to-date. This row
is referenced by the calculation formula on the Check Total-Ending
Cash Per Books row.

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• Text in the description column wraps based on the default column
width of 30 characters and the WT print control.
FIGURE 11.7 CASH FLOW REPORT WITH EXPANDED DISPLAY
Reverse the Calculation Priority
If a user does not update a cash flow report definition from the default setting of
Perform row calculation first and then column, the results displayed in the
calculated year-to-date column are incorrect. To explore the results of changing
the calculation priority, follow these steps:
1. Close the Report Viewer to return to the Report Designer.
2. Click the calculation priority, Perform row calculation first and
then column option.
3. Save the change and then click Generate Report.
4. Expand the Cash Flow Statements folder and open the report.

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The Cash at Beginning of Period and Check Total - Ending Cash Per Books rows
are both blank. The column calculation, which runs last in the current settings,
presents the result of column D-C, or zero minus zero.
The Calculated Ending Cash Out of Balance with GL row also displays an out of
balance result because of the incorrect display on the NP - Ending Cash Per
Books row and year-to-date column intersection.
NOTE: The calculation priority setting only affects the intersection of column and row
calculations.
Complete the Cash Flow Design
Complete the cash flow report in the following steps.
1. Close the Report Viewer to return to the Report Designer.
2. Click the calculation priority, Perform column calculation first
and then row option.
3. Save the change to the report definition.
4. Click the Open Column Definition icon.
5. In column A, click the Column Width field, and then type "45".
6. In columns C and D, double-click the Print Control, select NP, and
then click OK.
7. Save the change to the column definition.
8. Click the Open Report Definition icon.
9. Click the Open Row Definition icon.
10. On row codes 1270, 1480, and 1510, double-click the Print Control,
select NP, and then click OK.
11. Save the changes to the row definition and then click the Open
Report Definition icon.
12. Click Generate Report.
Review the Completed Design
Review the completed statement of cash flow in the following steps.
2. Double-click CashFlow to open the report.
FASB Style Statement of Cash Flow
In the FASB style statement of cash flow, asset purchases are broken out from
asset disposals, and loan proceeds are broken out from repayments. Because
these classifications are not typically broken out in the general ledger, a
spreadsheet can detail the activity.

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Users can design the spreadsheet in one of two ways. In the first design, users
enter data for the period and then update it on a monthly basis. In the second
design, users can maintain a trend of monthly activity. When maintaining trended
activity, the user can design the spreadsheet with data down consecutive rows, as
shown in the sample "CashFlow.xls" image, or place the data in consecutive
columns.
Management Reporter offers two methods for linking spreadsheet data into a
report: the combined link method and the separate link method. The combined
link method is explored in this part of training in the design of the FASB style
statement of cash flow. For information about the separate linking method, refer
to the Consolidated Reporting chapter of this training.
FIGURE 11.8 CASHFLOW.XLS
Combined Link Method
The combined link method of adding external data to a report supplies users who
have the following design considerations:
• Connect to a single Microsoft Office Excel® spreadsheet
• The row definition supplies the spreadsheet file name and location
• Spreadsheet cell references are preceded by @WKS
• The combined link method is primarily used to add spreadsheet data
to a row in the report
NOTE: Refer to the Consolidated Reporting part of training for information about the
separate link method and adding columns of spreadsheet data.

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When the user defines the spreadsheet cell references, he or she must remember
that the syntax depends on the spreadsheet's design. The user can hard-code rows
to a specific cell in the spreadsheet or, if the spreadsheet is designed to report
ongoing monthly activity, he or she can reference a starting or anchor point. This
anchor point can be thought of as the zero period. The related period offset
(/RPO or /CPO) code is then required to dynamically count down rows or across
columns, based on the report's base period.
The following examples relate to the "LinkingExample.xls" image.
• Hard-coded, updated each period - @WKS B3
• Periodic row example - @WKS E2 /RPO
• Periodic column example - @WKS A17 /CPO
FIGURE 11.9 LINKING EXAMPLE.XLS
Review the CashFlow Column Definition
The column definition used in the current and year-to-date statement of cash flow
is also used in the FASB style statement. To open the definition for a quick
review, follow these steps:
1. Click Column Definitions in the navigation pane.
2. Double-click CashFlow to open the existing design.
When the user defines a combined link in the row definition, the spreadsheet cell
reference must define which column(s) in the column definition that the data is to

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appear in. However, spreadsheet data can only be placed in financial data (FD) or
worksheet (WKS) type columns.
NOTE: Worksheet type columns (WKS) are introduced in the Consolidated Reporting
chapter of this training.
Because column E (the printing year-to-date column) is a calculation type
column, spreadsheet data cannot be placed directly in it. Instead, for this column
design, the row definition references column D for the year-to-date spreadsheet
data. The calculation formula in column E collects the data in column D, deducts
zero (column C is blank), and presents the result.
NOTE: Because column D displays year-to-date (YTD) results, it will also sum
spreadsheet data through the reporting period when you are using either the /RPO or
/CPO period offset codes.
Define the Combined Link in the Row Definition
The existing CashFlow row definition is used as a basis for the FASB style row
definition. The following steps guide users through performing a Save As and
modifying the design to incorporate a combined financial data and worksheet
link.
1. Click Row Definitions in the navigation pane.
3. On the File menu, click the Save As menu option.
4. Type the name "CashFlowFASB" and update the description to
"Cash Flow Statement with combined link". Click OK.
5. Double-click the Link to Financial Dimensions header (column J)
to open the Row Links dialog box. The current link name of GL1
and link type of Financial Dimensions display.
6. Click the Link type drop-down arrow and select Financial
Dimensions + Worksheet. Notice the updated link name and link
type.
7. In the Worksheet file path, type "CashFlow.xls". Users can also
click the ellipsis button (...) to browse to the spreadsheet location.
NOTE: If a specific path is not defined, the program automatically looks for spreadsheet
files in the location defined in the Tools menu, under Options. However, files can be
saved in any location that can be accessed during report generation.

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8. Click OK.
FIGURE 11.10 FINANCIAL DATA SOURCE + WORKSHEET LINK TYPE
Add Worksheet Cell References
The following steps define rows that link to the spreadsheet.
1. Click row code 880, column F, and press the Delete key to clear the
C in the normal balance of the Additions to Fixed Assets row.
NOTE: C is used to flip the balance of general ledger data. When you are linking to
external data, design the spreadsheet with the desired display: debit balances for cash
sources and credit balances for cash uses.
2. Click the combined link column and delete the account code 15?0. In
its place, type "@WKS(B=H4, D=H4) /RPO". The syntax tells
Management Reporter to visit the worksheet defined in the row link
and anchor to cell H4 in both the current and year-to-date columns.
The /RPO offset code then counts down the rows from the anchor
point or period zero. The number of rows down is determined by the
base period defined in the report definition.

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NOTE: Column I is included in the spreadsheet for informational purposes only. The
YTD time range in the column definition summarizes spreadsheet data from the anchor
point through the report date.
3. Click row code 910, and then click the Insert Row icon.
o In the Description field of the new row, type "Disposal of Fixed
Assets".
o In column J, type "@WKS(B=K4, D=K4) /RPO".
The next step is to complete the Cash Flow from Financing Activities section. In
the basic cash flow design, the Other Liabilities row includes Notes Payable; in
the FASB style, the spreadsheet provides detail about proceeds and repayments.
1. Click row code 610, column J, and delete account 2410 from the list
of accounts. Accounts 2180 and 2500 remain.
2. Click row code 1060, and then click the Insert Row icon two times.
3. On the new rows, type the descriptions and worksheet syntax as
shown in the following table.
Description Link to Worksheet
Proceeds from Notes Payable @WKS(B=B4,D=C4) /RPO
Repayments of Notes Payable @WKS(B=E4,D=E4) /RPO
4. On row code 1120, update the total Related Formula to
"1045:1060".
Add a Check Row
In the following steps, a check row is added to verify the accounts that are
described in the spreadsheet. Use this check row to verify that the general ledger
balance ties to the spreadsheet details.
1. Click row code 1630 and type the description "Excel Check Rows".
2. Double-click the Format Code and select REM. Remarks are for
user information only and do not appear in the completed report.
3. Click row code 1660 and type the description "NP - Fixed Assets".
4. Double-click the Print Control and then select NP.
5. In column J, type "15?0".
6. Click row code 1690 and type the description "NP - Notes Payable".
7. Double-click the Print Control and then select NP.
8. In column J, type "2410".
9. Click the down arrow on the keyboard to add a new row to the
bottom of the row definition. Notice that row code 1720 is
automatically assigned to the new row.
10. Type the description "Excel Detail Out of Balance".
11. In the Format Code, select TOT.

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12. Type the Related Formula "880+895+1045+1053+1660+1690".
13. In the Print Control, select X0 to suppress the row if it displays
zero.
NOTE: By default, rows that add to zero do not print in the completed report, so the X0
option is not required. However, if the report definition settings include Display rows
without amounts, then X0 overrides the setting for the row.
14. Save the completed row definition.
FIGURE 11.11 CASHFLOWFASB ROW DEFINITION

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Define the CashFlowFASB Report Definition
Students define and generate the FASB style statement of cash flow in the
following steps.
1. Click Report Definitions on the navigation pane.
3. On the File menu, click the Save As menu item.
4. Type the name "CashFlowFASB" and the description "Statement of
Cash Flow with Combined Link". Click OK.
5. Click the Row drop-down arrow and then select CashFlowFASB.
6. Click the Output and Distribution tab.
7. In Output name, type "CashFlow FASB".
8. Click the Settings tab to verify that the calculation priority reads
Perform column calculation first and then row.
9. Save the report definition and then click Generate Report.
Completed FASB Style Report
To open the completed report in the Cash Flow Statements folder of the library,
follow these steps:

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2. Double-click CashFlow FASB to open the report.
FIGURE 11.12 STATEMENT OF CASH FLOW WITH EXCEL LINKING
Notice that the activity contained in the spreadsheet is reported in the sections
Cash Flow from Investing Activities and Cash Flow from Financing Activities.
The Excel details are in balance with the general ledger accounts because the
Excel Detail Out of Balance row adds to zero and therefore does not print.

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Summary
This part of the training introduced the task of designing two styles of cash flow
reports: a basic design, where all data is pulled from the general ledger, and the
FASB style, where account details are broken out in an Excel spreadsheet and
then referenced using a combined link.
In the combined link method, the row definition contains the name and path to
the spreadsheet. This method of report design enables users to link to a single
Excel worksheet. The link syntax allows a user to either hard-code a specific cell
in the spreadsheet, or if the spreadsheet is designed with periodic data, defines an
anchor point used with the period offset codes to dynamically count down rows,
or across columns, based on the reporting period.
The training also worked with adding nonprinting rows and columns. When users
are reporting year-to-date changes in cash flow, two columns are nonprinting in
the final design: beginning of the year balances and year-to-date balances. The
difference in the beginning and year-to-date amounts displays in the report. In the
row definition, nonprinting rows are also defined to work with beginning and
ending cash balances. In the row definition calculation formula, specific column
placement is used to print cash balances in the appropriate columns.
Because the designs include intersecting row and column calculations, the
calculation priority of columns first, then the rows are key to displaying the
correct results.
A thorough understanding of the concepts covered in this part of training is
important when users are defining statement of cash flow reports.

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Test Your Knowledge
Test your knowledge with the following questions.
1. Which of the following is required when you are defining a year-to-date
statement of cash flow?
( ) A single financial data column with a year-to-date time range
( ) Two financial data columns. One with a year-to-date time range, the
other with a year-to-date beginning balance time frame
( ) A combined financial dimension + worksheet link in the row
definition
( ) A calculation priority setting that performs the row calculation first
2. Which of the following is a true statement about period offset (/RPO or
/CPO) codes?
( ) A code is a required component of the worksheet link syntax
( ) The code is entered first in the worksheet link
( ) The code is entered last in the worksheet link
( ) None of the above
3. Which of the following are true statements about a combined financial
dimension + worksheet link in the row definition? (Select all that apply)
( ) The combined link connects to a single Excel worksheet
( ) Individual rows link to either financial dimension or worksheet data
( ) Cell references are preceded by @WKS
( ) Cell references are either hard-coded or dynamic based on the report
period

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Quick Interaction: Lessons Learned
Take a moment and write down three key points you have learned from this
chapter
1.
2.
3.

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11-26
Solutions
Test Your Knowledge
1. Which of the following is required when you are defining a year-to-date
statement of cash flow?
( ) A single financial data column with a year-to-date time range
(•) Two financial data columns. One with a year-to-date time range, the
other with a year-to-date beginning balance time frame
( ) A combined financial dimension + worksheet link in the row
definition
( ) A calculation priority setting that performs the row calculation first
2. Which of the following is a true statement about period offset (/RPO or
/CPO) codes?
( ) A code is a required component of the worksheet link syntax
( ) The code is entered first in the worksheet link
(•) The code is entered last in the worksheet link
( ) None of the above
3. Which of the following are true statements about a combined financial
dimension + worksheet link in the row definition? (Select all that apply)
(√) The combined link connects to a single Excel worksheet
(√) Individual rows link to either financial dimension or worksheet data
(√) Cell references are preceded by @WKS
(√) Cell references are either hard-coded or dynamic based on the report
period

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