Cash Flow Waterfall Reconciliation
โ Accountant
=SUMIFS($C:$C,$A:$A,E$1,$B:$B,"Operating")Professional Guide
This task helps accountants build a transparent cash flow waterfall by aggregating cash movements by category such as operating, investing, and financing activities. Using SUMIFS ensures that each cash flow driver is clearly traceable to underlying transactions, supporting audit and management review. The approach is particularly effective for monthly close packs and board reporting, where clarity of cash drivers is critical. Accountants can extend the model to reconcile opening and closing cash balances and explain variances versus forecast. Compared to manual summaries, this method reduces reconciliation errors and improves confidence in liquidity reporting. The logic is simple, scalable, and compatible with enterprise cash management practices.