Account # Account Name

1000 ASSETS
1100 Current Assets
1110 CASH - Petty Cash
1120 CASH - Operating Account
1130 Central Bank

1200 RECEIVABLES
1250 Account Receivables

1300 INVENTORIES
1310 Product Inventory
1360 Office Inventory

1400 PREPAID EXPENSES and OTHER CURRENT ASSETS

1410 PREPAID - Insurance
1420 PREPAID - Rent

1500 FIXED ASSETS

1510 PPE - Computer Equipment
1520 PPE - Machinery and Equipment
1530 PPE - Furniture and Fixtures
1540 PPE - Vehicles
1550 PPE - Leasehold Improvements
1560 PPE - Buildings and Lands

1600 ACCUMULATED DEPRECIATION and AMORTIZATION

1610 ACCUM DEPR - Computer Equipment
1620 ACCUM DEPR - Machinery and Equipment
1630 ACCUM DEPR - Furniture and Fixtures
1640 ACCUM DEPR - Vehicles

2000 LIABILITIES

2100 PAYABLES
2110 A/P - Trade
2120 Unearned Revenue
2130 VAT - Input
2140 VAT - Output

2700 DEBTS
2710 Central Bank Long Term Debts
2720 Financial Company Short Term Debts

3000 OWNER'S EQUITIES

3100 Owner's Capital
3200 Retained Earnings
3300 Current Earnings
3400 Owner's Withdrawal

4000 REVENUE
4100 REVENUE - All Products
4101 REVENUE - Product 1
4102 REVENUE - Product 2
4103 REVENUE - Product 3
4200 Sales Discounts - All Products
4201 Sales Discounts - Product 1
4202 Sales Discounts - Product 2
4203 Sales Discounts - Product 3
4300 Sales Returns and Allowances - All Products
4301 Sales Returns and Allowances - Product 1
4302 Sales Returns and Allowances - Product 2
4303 Sales Returns and Allowances - Product 3

5000 COST of GOODS SOLD

5100 COGS - All Products
5101 COGS - Product 1
5102 COGS - Product 2
5103 COGS - Product 3
5200 Purchase - All Products
5201 Purchase - Product 1
5202 Purchase - Product 2
5203 Purchase - Product 3
5300 Purchase Discounts - All Products
5301 Purchase Discounts - Product 1
5302 Purchase Discounts - Product 2
5303 Purchase Discounts - Product 3
5400 Purchase Returns and Allowances - All Products
5401 Purchase Returns and Allowances - Product 1
5402 Purchase Returns and Allowances - Product 2
5403 Purchase Returns and Allowances - Product 3

6000 OPERATING EXPENSES

6100 EXP - Salaries
6110 EXP - Administration
6120 EXP - Electricity, Water, Phone
6130 EXP - Rent
6140 EXP - Insurance
6150 EXP - Repair and Maintenance
6160 EXP - Office Supplies
6170 EXP - Depreciation Equipment
6180 EXP - Depreciation Vehicles
6190 EXP - Other
7000 OTHER INCOME
7100 Finance Charge Income

8000 OTHER EXPENSES

8100 EXP - Interests
8200 EXP - Bank Charges
 CASH FLOW STATEMENT - INDIRECT METHOD
For the Year Ended MM/DD/YYYY

0 CoA Account Name

1 CASH FLOWS FROM OPERATING ACTIVITIES
2 Net Income
3 Adjustment to Net Income
4 1620 ACCUM DEPR - Machinery and Equipment 6.25
5 1640 ACCUM DEPR - Vehicles 50.00
5
5
5
5
5
5
5
5
5
5
5
5
5
6 Total Adjustment to Net Income
7 Increase (Decrease)
8 1250 Account Receivables (3,422.35)
9 1310 Product Inventory 615.90
10 1360 Office Inventory 9.00
11 1410 PREPAID - Insurance 25.00
12 1420 PREPAID - Rent 50.00
12
12
12
12
12
12
12
12
12
12
13 Total Increase (Decrease)
14 NET CASH PROVIDED (USED) BY OPERATING ACTIVITIES
15 CASH FLOWS FROM INVESTING ACTIVITIES
16 Sale of Assets
16
16
16
16
16
16
16
16
16
16
16
16
16
16
16
17 Total Sale of Assets
18 Purchase of Assets
19 1510 PPE - Computer Equipment (400.00)
20 1540 PPE - Vehicles 0.00
20
20
20
20
20
20
20
20
20
20
20
20
20
21 Total Purchase of Assets
22 NET CASH PROVIDED (USED) BY INVESTING ACTIVITIES
23 CASH FLOWS FROM FINANCING ACTIVITIES
24 Cash Receipts
25 2140 VAT - Output 613.10
26 2710 Central Bank Long Term Debts 0.00
27 3100 Owner's Capital 2,500.00
27
27
27
27
27
27
27
27
27
27
27
27
28 Total Cash Receipts
29 Cash Paid
30 2110 A/P - Trade 826.85
31 2130 VAT - Input (248.35)
31
31
31
31
31
31
31
31
31
31
31
31
31
32 Total Cash Paid For
33 NET CASH PROVIDED (USED) BY FINANCING ACTIVITIES
34 Net Increase (Decrease) in Cash
35 Cash at Beginning of Period
36 Cash at End of Period
© 2017 - Excelindo.com
THOD

2,162.75

56.25

(2,722.45)
(503.45)
 v

0.00

(400.00)
(400.00)
3,113.10

578.50
2,534.60
1,631.15

1,631.15
 EXCELINDO COMPANY INC.
CASH FLOW STATEMENT
For the Year Ended MM/DD/YYYY

CASH FLOWS FROM OPERATING ACTIVITIES

Net Income 2,162.75
Adjustment to Net Income 0.00
ACCUM DEPR - Machinery and Equipment 6.25
ACCUM DEPR - Vehicles 50.00
Total Adjustment to Net Income 56.25
Increase (Decrease) 0.00
Account Receivables (3,422.35)
Product Inventory 615.90
Office Inventory 9.00
PREPAID - Insurance 25.00
PREPAID - Rent 50.00
Total Increase (Decrease) (2,722.45)
NET CASH PROVIDED (USED) BY OPERATING ACTIVITIES (503.45)
CASH FLOWS FROM INVESTING ACTIVITIES
Sale of Assets 0.00
Total Sale of Assets 0.00
Purchase of Assets 0.00
PPE - Computer Equipment (400.00)
PPE - Vehicles 0.00
Total Purchase of Assets (400.00)
NET CASH PROVIDED (USED) BY INVESTING ACTIVITIES (400.00)
CASH FLOWS FROM FINANCING ACTIVITIES
Cash Receipts 0.00
VAT - Output 613.10
Central Bank Long Term Debts 0.00
Owner's Capital 2,500.00
Total Cash Receipts 3,113.10
Cash Paid 0.00
A/P - Trade 826.85
VAT - Input (248.35)
Total Cash Paid For 578.50
NET CASH PROVIDED (USED) BY FINANCING ACTIVITIES 2,534.60
Net Increase (Decrease) in Cash 1,631.15
Cash at Beginning of Period 0.00
Cash at End of Period 1,631.15
 EXCELINDO COMPANY INC.
CASH FLOW STATEMENT
For the Year Ended MM/DD/YYYY

CASH FLOWS FROM OPERATING ACTIVITIES

Net Income 2,162.75
Adjustment to Net Income
ACCUM DEPR - Machinery and Equipment 6.25
ACCUM DEPR - Vehicles 50.00
Total Adjustment to Net Income 56.25
Increase (Decrease)
Account Receivables (3,422.35)
Inventory 615.90
Office Supplies 9.00
PREPAID - Insurance 25.00
PREPAID - Rent 50.00
Total Increase (Decrease) (2,722.45)
NET CASH PROVIDED (USED) BY OPERATING ACTIVITIES (503.45)

CASH FLOWS FROM INVESTING ACTIVITIES

Purchase of Assets
PPE - Computer Equipment (400.00)
PPE - Vehicles 0.00
Total Purchase of Assets (400.00)
NET CASH PROVIDED (USED) BY INVESTING ACTIVITIES (400.00)

CASH FLOWS FROM FINANCING ACTIVITIES

Cash Receipts
VAT - Output 613.10
Bank XYZ 0.00
Owner's Capital 2,500.00
Total Cash Receipts 3,113.10
Cash Paid
A/P - Trade 826.85
VAT - Input (248.35)
Total Cash Paid For 578.50
NET CASH PROVIDED (USED) BY FINANCING ACTIVITIES 2,534.60

Net Increase (Decrease) in Cash 1,631.15

Cash at Beginning of Period 2,427.50
Cash at End of Period 4,058.65