General Ledger

Cash Account No. 100

Date Items Ref Debits
Aug. 1 Investment of owner 1,500,000
Aug. 3 Purchase of service vehicle
Aug. 4 Payment of electricity bill
Aug. 5 Purchase of insurance
Aug. 6 Purchase of computer
Aug. 10 Owner's drawing
Aug. 15 Service Revenue 135,000
Aug. 18 Cash Donation
Aug. 25 Payment on service vehicle
Aug. 25 Payment of rent
Aug. 30 Payment on salaries
INFLOW
 CHIMMY COMMUNICATIONS
Statement of Cash Flows
For the Month ended August 31,
Account No. 100
Credits Balance Cash Flow from Operating Activities:
1,500,000 F Cash receives from customers
200,000 1,300,000 I Payment to utilities
1,600 1,298,400 O Payment to insurance
12,000 1,286,400 O Payment for cash donation
10,000 1,276,400 I Payment to rent
5,000 1,271,400 F Payment to salaries
1,406,400 O Net cash provided by operating activities
10,000 1,396,400 O
15,000 1,381,400 I Cash Flow from Investing Activities:
11,000 1,370,400 O Payment to acquire service vehicle
12,000 1,358,400 O Payment to acquire computer equipment
OUTFLOW Net cash flow used in investing activities

Cash Flow from financing Activities:

Cash received as investment by the owner
Payment for withrawals by owner
Net cash provided by financing activities

Net increase in Cash

Cash balance at the beginning of the period
Cash balance at the end of the period
HIMMY COMMUNICATIONS
Statement of Cash Flows
he Month ended August 31, 2018

135,000
-1,600
-12,000
-10,000
-11,000
-12,000
y operating activities 88,400

service vehicle -215,000

computer equipment -10,000
n investing activities -225,000

estment by the owner 1,500,000

wals by owner -5,000
y financing activities 1,495,000

1,358,400
of the period 0
1,358,400