XYZ Company

Cash Account Beg. Bal 129, 937.50; End Balance stands at 254, 925.00
Cash Received from customers
Payments to suppliers
Payments for other operating expenses
Salaries Paid
Purchase of equipment
Sale of Delivery equipment (motorcycle)
Proceeds from sale of computer equipment
Withdrawals of owners
Proceeds from Bank loan
Contributions of owners
Interest Paid
ds at 254, 925.00
P 725, 175.00
300, 547.50
58,850.00
19,992.50
253,000.00
6,875.00
42,762.50
229, 350.00
82,500.00
137,500.00
8,085.00
XYZ Company
Statement of Cash Flows HEADING
For the year ended

Cash Flows from Operating Activities

Cash received from customers P 725,175.00
Payment to suppliers (300,547.50)
Salaries Paid (19,992.50)
Interest Paid (8,085.00)
Payments of other operating expenses (58,850.00)
Net Cash Flows from Operating Activities P 337,700.00

Cash Flows from Investing Activities

Purchase of Equipment P (253,000.00)
Sale of Delivery Equipment 6,875.00
Proceeds from sale of Computer Equipment 42,762.50
Net Cash Flows used in Investing Activities P (203,362.50)

Cash Flows from Financing Activities

Proceeds from Bank Loan P 82,500.00
Contribution of Owners 137,500.00
Withdrawal of Owners (229,350.00)
Net Cash Flows from Financing Activities P (9,350.00)

Net Change in Cash, Increase 124,987.50

Add: Cash, Beginning 129,937.50
Cash, End 254,925.00
HEADING
Debit Credit
129,937.50 Beg
725,175.00 855,112.50
300,547.50 554,565.00
58,850.00 495,715.00
19,992.50 475,722.50
253,000.00 222,722.50
6,875.00 229,597.50
42,762.50 272,360.00
229,350.00 43,010.00
82,500.00 125,510.00
137,500.00 263,010.00
8,085.00 254,925.00
 John Lee Company
Statement of Cash Flows HEADING
For the year ended Decemebr 31, 20X2

Cash Flows from Operating Activities

Net Income P 1,300,000.00

Depreciation 200,000.00
Increase in Accounts Receivable (290,000.00)
Increase in Inventories (70,000.00)
Decrease in Accounts Payable (20,000.00)
Net Cash Flows from Operating Activities P

Cash Flows from Investing Activities

Purchase of Delivery Truck

Cash Flows from Financing Activities

Obtained a loan from bank P 1,800,000.00
John Lee withdrew cash (200,000.00)
Net Cash Flows from Financing Activities
Net Change in Cash, Increase
Add: Cash Balance, Dec 31, 20X1
Cash Balance, December 31, 20X2 P
 Revenues
HEADING Cost of Sales 3,000,000.00
Operating Expenses excluding Dep 900,000.00
Depreciation Expense 200,000.00
Net Income
20X1 20X2
Cash 450,000.00 1,170,000.00
Accounts Receivable 1,010,000.00 1,300,000.00
Inventories 250,000.00 320,000.00
Accounts Payable 720,000.00 700,000.00

1,120,000.00 Additional cash transactions for 20X2

The company bought a delivery truck for 2,000,000
A long term loan for 1,800,000 was obtained from the bank
(2,000,000.00) The proprietor John Lee withdrew 200,000

1,600,000.00
720,000.00
450,000.00
1,170,000.00
 5,400,000.00

1,300,000.00

- 290,000.00
70,000.00
20,000.00

om the bank
 HEADING

Cash Flows from Operating Activities

Cash collections from customers
Total revenue P 5,400,000.00
Less: Increase in Accounts Receivable (290,000.00) P

Payment for Cost of sales

Cost of Sales 3,000,000.00
Add: Increase in Inventories 70,000.00
Decrease in Accounts Payable 20,000.00
Payment of Operating Expenses
Net Cash Flows from Operating Activities

Cash Flows from Investing Activities

Purchase of Delivery Truck
Net Cash Flows from Investing Activities

Cash Flows from Financing Activities

Obtained a loan from bank 1,800,000.00
John Lee withdrew cash (200,000.00)
Net Cash Flows from Financing Activities
Net Change in Cash, Increase
Add: Cash Balance, Dec 31, 20X1
Cash, End P
 Revenues
HEADING Cost of Sales 3,000,000.00
Operating Expenses excluding Dep 900,000.00
Depreciation Expense 200,000.00
Net Income
20X1 20X2
Cash 450,000.00 1,170,000.00
5,110,000.00 Accounts Receivable 1,010,000.00 1,300,000.00
Inventories 250,000.00 320,000.00
Accounts Payable 720,000.00 700,000.00

Additional cash transactions for 20X2

(3,090,000.00) The company bought a delivery truck for 2,000,000
(900,000.00) A long term loan for 1,800,000 was obtained from the bank
1,120,000.00 The proprietor John Lee withdrew 200,000

(2,000,000.00)

1,600,000.00
720,000.00
450,000.00
1,170,000.00
 5,400,000.00

1,300,000.00

- 290,000.00
70,000.00
20,000.00

om the bank