Cost of goods Sold

Merchandise inventory, Jan 1 2000 XXX kapag meron po nito kpag wala zero ang ilagay
Add: Net purchase :
Purchases XXX
Freigt in xxx
P/R/A (xxx)
Purchase Disc. (xx) XXX
Total Goods available for sale XXXXXX
Less: Merchandise inventory Dec.31 xxx
Cost of Sale PXXXX

Cash Flow

Cash Flow from Operating Activities

Collection from;
Cash clients XXX
A/R XX
Payments for:
Supplies (XX)
A/P (xx)

Salaries (XX)

Rent expense (XX)

Ilagay lahat expenses xxx

Net cash from operating activities XXX
Cash from investing activities
Acquisition of equipment (xx)
Cash flow from Financing activities
Investment by owner XXX
Payments for
Drawing owner (xxx)
Net cash from financing activities XXXX
Cash balance at the end PXXX
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Sana maintindihan mo ito yong parenthesis ibig sabihin minus yon
Note:  If you are using special journal,  use the Cash Receipt Journal (Cash Inflow)
and Cash Disbursement/Payment Journal (Cash Outflow) as the source of information for
the Cash Flow Statement. 

Statement of Cash Flow Guidelines Using Special Journal

Cash Flow from Operating Activities (Operation)

Collection from: Source
Cash Clients Cash Receipt Journal
Accounts Receivable Cash Receipt Journal

Payment to: Source

Suppliers Cash Disbursement Journal
Account Payables Cash Disbursement Journal
And yong lahat ng expenses ai sa Cash Disbursement Journal

Cash Flow from Investing Activities

Collection from: Source
Income from investment Cash Receipt Journal
Payment for: Source
Purchase of Equipment Cash Disbursement Journal