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A cash-flow supporting schedule explains the records behind a movement. Its job is to connect a report line or review question to dated evidence, without hiding uncertainty inside a single unexplained total.
Start with the reviewer's report
Save the report being supported and record its period, account coverage, currency, and settings. Ask the reviewer which movements need explanation and which comparisons are useful. Keep the schedule tied to that saved version rather than a report that changes while the review is underway.
Use separate columns for source facts and reviewer conclusions. An assistant can identify a payment reference or missing statement; the accountant decides classification and any required accounting changes.
Give each movement a traceable reference
| Schedule field | What the reviewer should see |
|---|---|
| Report reference | The line or question being supported |
| Transaction evidence | Date, record identifier, account, and source link |
| Movement detail | Amount and direction as shown in the source |
| Explanation status | Supported, partly supported, or awaiting information |
| Review outcome | Reviewer, decision reference, and follow-up owner |
Where a line combines multiple items, show the underlying list and its total. Where one transaction relates to several review questions, reuse its reference instead of creating conflicting copies of the evidence.
Example: a settlement differs from gross receipts
Suppose a processor settlement is smaller than the related customer receipt records. Gather the settlement statement, the deposit reference, and the supporting fee or adjustment detail. List the components shown by the processor and ask the reviewer to resolve any remaining difference.
Do not infer that every difference is a fee or create an adjustment just to make the figures match. Preserve the unexplained amount and the exact question still open.
Reconcile the schedule to its stated scope
Compare the schedule total with the specified report line. Explain exclusions, timing differences, and missing support rather than forcing agreement. Check that transfers and repeated references have not been counted twice in the working schedule.
Before sharing, test document access and identify incomplete sections. Keep the original schedule when a reviewer authorizes a revision, then record the new version and reason. Include the result in the cash-flow reporting packet with a short summary of resolved and unresolved questions.
Related resources
Compare the service fit on the QuickBooks VA services page, then use the free consultation form to map the first handoff. For platform context, review QuickBooks Online.