The cash flow registers are generated on the basis of accounting data from General ledger transactions. The registers are of two types:

• Cash payment receipt(Cash flow – Pay in) – The cash inflow register is designed to consolidate cash inflow information in order to define revenues that relate both to current and future periods, or vouchers that define future expenses.

• Cash payment issue(Cash flow – Expense) – The cash outflow register is designed to consolidate cash outflow information in order to define expenses that relate both to current and future periods, or vouchers that define future revenues.