Degie Bonne L.

Romano
BSCE3A

Cash Flow Statement

Year 1
AIMBOT.COMPANY
HEADING  Cash Flow Statement
For the Year Ended December 31, 2024
OPERATING
Cash Flow from Operating Activities
ACTIVITIES
Receipts P88,000
Collections from Customers 2,655
Interest Income
Payments (5000)
Rent Expense (10,000)
Salaries Expense

INVESTING
ACTIVITIES Net Cash Flow from Operating Activities P75,655
Cash Flow from Investing Activities
Receipts
Sale of Property P190,000
Payments
Purchase of Equipment (200,000)

FINANCING
ACTIVITIES Net Cash Flow from Investing Activities (10,000)
Cash Flow from Financing Activities
Receipts
Proceeds of Bank Loan P95,000
Payments
Owner’s Drawings (15,000)
Partial Payment of Bank Loan (20,000)

Net Cash Flow from Financing Activities

60,000

Net Increase/Decrease in Cash

ENDING Cash at the beginning of the year- January 1
P125,655
BALANCE Cash at the end of the year – December 31
100,000
P225,655

Year 2
AIMBOT.COMPANY
HEADING  Cash Flow Statement
For the Year Ended December 31, 2025
OPERATING
Cash Flow from Operating Activities
ACTIVITIES
Receipts P200,000
Collections from Customers 3,000
Interest Income
Payments (6,000)
Rent Expense (15,000)
Salaries Expense

INVESTING
ACTIVITIES Net Cash Flow from Operating Activities P182,000
Cash Flow from Investing Activities
Receipts
Sale of Property P220,000
Payments
Purchase of Equipment (350,000)

FINANCING
ACTIVITIES Net Cash Flow from Investing Activities (130,000)
Cash Flow from Financing Activities
Receipts
Proceeds of Bank Loan P105,000
Payments
Owner’s Drawings (15,000)
Partial Payment of Bank Loan (20,000)

Net Cash Flow from Financing Activities

70,000

Net Increase/Decrease in Cash

ENDING Cash at the beginning of the year- January 1
P122,000
BALANCE Cash at the end of the year – December 31
85,000
P207,000

Year 3
 AIMBOT.COMPANY
HEADING  Cash Flow Statement
For the Year Ended December 31, 2026
OPERATING
Cash Flow from Operating Activities
ACTIVITIES
Receipts P212,000
Collections from Customers 9,500
Interest Income
Payments (9,000)
Rent Expense (16,000)
Salaries Expense

INVESTING
ACTIVITIES Net Cash Flow from Operating Activities P196,500
Cash Flow from Investing Activities
Receipts
Sale of Property P235,000
Payments
Purchase of Equipment (256,000)

FINANCING
ACTIVITIES Net Cash Flow from Investing Activities (21,000)
Cash Flow from Financing Activities
Receipts
Proceeds of Bank Loan P160,000
Payments
Owner’s Drawings (15,000)
Partial Payment of Bank Loan (20,000)

Net Cash Flow from Financing Activities

125,000

Net Increase/Decrease in Cash

ENDING Cash at the beginning of the year- January 1
P300,500
BALANCE Cash at the end of the year – December 31
105,500
P406,000

Year 4
AIMBOT.COMPANY
HEADING  Cash Flow Statement
For the Year Ended December 31, 2027
OPERATING
Cash Flow from Operating Activities
ACTIVITIES
Receipts P300,300
Collections from Customers 12,628
Interest Income
Payments (9,500)
Rent Expense (21,000)
Salaries Expense

INVESTING
ACTIVITIES Net Cash Flow from Operating Activities P282,428
Cash Flow from Investing Activities
Receipts
Sale of Property P255,000
Payments
Purchase of Equipment (300,000)

FINANCING
ACTIVITIES Net Cash Flow from Investing Activities (45,000)
Cash Flow from Financing Activities
Receipts
Proceeds of Bank Loan P165,000
Payments
Owner’s Drawings (15,000)
Partial Payment of Bank Loan (20,000)

Net Cash Flow from Financing Activities

130,000

Net Increase/Decrease in Cash

ENDING Cash at the beginning of the year- January 1
P367,428
BALANCE Cash at the end of the year – December 31
135,000
P502,428

Year 5
AIMBOT.COMPANY
HEADING  Cash Flow Statement
OPERATING For the Year Ended December 31, 2028
ACTIVITIES
Cash Flow from Operating Activities
Receipts P300,600
Collections from Customers 13,400
Interest Income
Payments (11,000)
Rent Expense (22,500)
Salaries Expense

INVESTING
ACTIVITIES Net Cash Flow from Operating Activities P280,500
Cash Flow from Investing Activities
Receipts
Sale of Property P400,000
Payments
Purchase of Equipment (444,000)

FINANCING
ACTIVITIES Net Cash Flow from Investing Activities (44,000)
Cash Flow from Financing Activities
Receipts
Proceeds of Bank Loan P175,000
Payments
Owner’s Drawings (15,000)
Partial Payment of Bank Loan (20,000)

Net Cash Flow from Financing Activities

140,000

Net Increase/Decrease in Cash

ENDING Cash at the beginning of the year- January 1
P376,500
BALANCE Cash at the end of the year – December 31
145,555
P522,055