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

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 - DIRECT METHOD
For the Year Ended MM/DD/YY

0 CoA Account Name

1 CASH FLOWS FROM OPERATING ACTIVITIES
2 Cash Receipts
3 4100 REVENUE - All Products 2,225.00
4 1250 Account Receivables 874.25
5 7100 Finance Charge Income 12.50
5
5
5
5
5
5
5
5
5
5
5
5
6 Total Cash Receipts
7 Cash Payments
8 1360 Office Inventory 18.50
9 5200 Purchase - All Products 1,200.00
10 6100 EXP - Salaries 600.00
11 6120 EXP - Electricity, Water, Phone 65.00
12 6150 EXP - Repair and Maintenance 28.50
13 6190 EXP - Other 27.60
14 8200 EXP - Bank Charges 1.50
14
14
14
14
14
14
14
14
15 Total Cash Payments
16 NET CASH PROVIDED (USED) BY OPERATING ACTIVITIES
17 CASH FLOWS FROM INVESTING ACTIVITIES
18 Sale of Assets
18
18
18
18
18
18
18
18
18
18
18
18
18
18
18
19 Total Sale of Assets
20 Purchase of Assets
21 1510 PPE - Computer Equipment 400.00
22 1540 PPE - Vehicles 0.00
22
22
22
22
22
22
22
22
22
22
22
22
22
23 Total Purchase of Assets
24 NET CASH PROVIDED (USED) BY INVESTING ACTIVITIES
25 CASH FLOWS FROM FINANCING ACTIVITIES
26 Cash Receipts
27 2140 VAT - Output 222.50
28 2720 Financial Company Short Term Debts 0.00
29 3100 Owner's Capital 2,500.00
29
29
29
29
29
29
29
29
29
29
29
29
30 Total Cash Receipts
31 Cash Paid
32 2110 A/P - Trade 585.00
33 2130 VAT - Input 120.00
33
33
33
33
33
33
33
33
33
33
33
33
33
34 Total Cash Paid For
35 NET CASH PROVIDED (USED) BY FINANCING ACTIVITIES
36 Net Increase (Decrease) in Cash
37 Cash at Beginning of Period
38 Cash at End of Period
ETHOD

3,111.75

1,941.10
1,170.65
 v

0.00

400.00
(400.00)
2,722.50

705.00
2,017.50
2,788.15

2,788.15
 EXCELINDO COMPANY INC.
CASH FLOW STATEMENT
For the Year Ended MM/DD/YY

CASH FLOWS FROM OPERATING ACTIVITIES

Cash Receipts 0.00
REVENUE - All Products 2,225.00
Account Receivables 874.25
Finance Charge Income 12.50
Total Cash Receipts 3,111.75
Cash Payments 0.00
Office Inventory 18.50
Purchase - All Products 1,200.00
EXP - Salaries 600.00

EXP - Electricity, Water, Phone 65.00

EXP - Repair and Maintenance 28.50
EXP - Other 27.60
EXP - Bank Charges 1.50
Total Cash Payments 1,941.10
NET CASH PROVIDED (USED) BY OPERATING ACTIVITIES 1,170.65
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 222.50
Financial Company Short Term Debts 0.00
Owner's Capital 2,500.00
Total Cash Receipts 2,722.50
Cash Paid 0.00
A/P - Trade 585.00
VAT - Input 120.00
Total Cash Paid For 705.00
NET CASH PROVIDED (USED) BY FINANCING ACTIVITIES 2,017.50
Net Increase (Decrease) in Cash 2,788.15
Cash at Beginning of Period 0.00
Cash at End of Period 2,788.15
 For the Year Ended MM/DD/YY

CASH FLOWS FROM OPERATING ACTIVITIES

Cash Receipts
REVENUE - Product 2,225.00
Account Receivables 874.25
Finance Charge Income 12.50
Total Cash Receipts 3,111.75
Cash Payments
Office Supplies 18.50
Purchase 1,200.00
EXP - Salaries 600.00
EXP - Electricity, Water, Phone 65.00
EXP - Repair and Maintenance 28.50
EXP - Other 27.60
EXP - Bank Charges 1.50
Total Cash Payments 1,941.10
NET CASH PROVIDED (USED) BY OPERATING ACTIVITIES 1,170.65

CASH FLOWS FROM INVESTING ACTIVITIES

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

CASH FLOWS FROM FINANCING ACTIVITIES

Cash Receipts
VAT - Output 222.50
Bank XYZ 0.00
Owner's Capital 2,500.00
Total Cash Receipts 2,722.50
Cash Paid
A/P - Trade 585.00
VAT - Input 120.00
Total Cash Paid For 705.00
NET CASH PROVIDED (USED) BY FINANCING ACTIVITIES 2,017.50

Net Increase (Decrease) in Cash 2,788.15

Cash at Beginning of Period 2,427.50
Cash at End of Period 5,215.65