M3 CASH TRANSACTION ANALYSIS

NAME: Maria Kristine S. Mendoza DATE: DECEMBER 14, 2022

Dr. Barbi Baldoza, a cosmetic surgeon, opened Batang Bata Clinic specializing
in slimming, facial and skin treatment in Recto Manila. The following are the
transactions for 2018 the first year of operation:

January 1 Barbi invested P250,000 cash, P500,000 medical equipment.

February 28 Bought furniture on account, costing P150,000 from Furniture World.

March 5 Bought for cash, medical supplies worth P125,000

April 7 A summary of botox treatments rendered showed: cash patients, P215,000; on

account customers, P395,000.

May 31 Received P180,000 proceeds from a bank loan payable on January 31, 2019
and paid with it a two-year insurance for the clinic starting 2019.

June 30 Paid salaries of nurse and secretary, P120,000

July 17 A summary of liposuction treatments rendered showed: cash customers,

P280,000; on account customers, P245,000 of which P15,000 were
collected.

August 31 Received P100,000 advance payment from a patient facial treatment.

September 20 Barbi took P15,000 worth of medical supplies for personal use.

October 5 Collected 10% of balance owed by the botox-treated customers.

December 29 Paid for rent P110,000 which included the use of power and water
amounting to P 50,000
REQUIRED: Using the table format below, prepare CASH TRANSACTION ANALYSIS
for the above transactions

DATE ACTIVITY EFFECT TO CASH AMOUNT

January 1 INVESTING INFLOW 250,000

March 5 OPERATING OUTFLOW 125,000

April 7 OPERATING INFLOW 215,000

May 31 FINANCING INFLOW 180,000

OPERATING OUTFLOW 180,000

June 30 OPERATING OUTFLOW 120,000

July 17 OPERATING INFLOW 295,000

August 31 OPERATING INFLOW 100,000

October 5 OPERATING INFLOW 39,500

December 29 OPERATING OUTFLOW 110,000