Common account mapping for Cash Flow statements

Below is a guide of how the General Ledger accounts might be mapped under the Direct and Indirect cashflow method.

This is not a finite list and should be used as indicative only, as you might have a specific way in which you want to map your cash flow statement.

Profit & Loss accounts

Account	Indirect (top level)	Indirect (sub Account	Direct (top level)	Direct (sub Account
Sales	Operating	EBITDA	Operating	Cash Receipts from Customers
Sales Rebates	Operating	EBITDA	Operating	Cash Receipts from Customers
Sales Returns	Operating	EBITDA	Operating	Cash Receipts from Customers
Cash Sales	Operating	EBITDA	Operating	Cash Receipts from Customers
Dividend Income	Operating	EBITDA	Operating	Dividends received
Interest Income	Operating	Interest received	Operating	Interest received
Grant Income	Operating	EBITDA	Operating	Other Income received
Sundry Income	Operating	EBITDA	Operating	Other Income received
Purchases	Operating	EBITDA	Operating	Cash payments to suppliers
Purchases Rebates	Operating	EBITDA	Operating	Cash payments to suppliers
Direct Freight	Operating	EBITDA	Operating	Cash payments to suppliers
Direct Fuel Costs	Operating	EBITDA	Operating	Cash payments to suppliers
Direct Light Power & Heating Costs	Operating	EBITDA	Operating	Cash payments to suppliers
Direct Travel	Operating	EBITDA	Operating	Cash payments to suppliers
Direct Rent Costs	Operating	EBITDA	Operating	Cash payments to suppliers
Direct Subcontractor	Operating	EBITDA	Operating	Cash payments to suppliers
Direct Wages & Salaries	Operating	EBITDA	Operating	Cash payments to employees
Accountancy Fees	Operating	EBITDA	Operating	Cash payments to suppliers
Allocation of Head Office Costs	Operating	EBITDA	Operating	Cash payments to suppliers
Audit Fees	Operating	EBITDA	Operating	Cash payments to suppliers
Body Corporate Fees	Operating	EBITDA	Operating	Cash payments to suppliers
Bad Debts	Operating	EBITDA	Operating	Cash Receipts from Customers
Bank Charges	Operating	EBITDA	Operating	Cash payments to suppliers
Cleaning & Laundry	Operating	EBITDA	Operating	Cash payments to suppliers
Computer Expenses	Operating	EBITDA	Operating	Cash payments to suppliers
Consultancy	Operating	EBITDA	Operating	Cash payments to suppliers
Freight & Courier	Operating	EBITDA	Operating	Cash payments to suppliers
Depreciation	Operating	EBITDA	Investing	Net Capex Purchases
Directors' Fees	Operating	EBITDA	Operating	Cash payments to suppliers
Donations	Operating	EBITDA	Operating	Cash payments to suppliers
Entertainment	Operating	EBITDA	Operating	Cash payments to suppliers
Foreign Exchange Movements	Operating	EBITDA	Operating	Cash payments to suppliers
General Expenses	Operating	EBITDA	Operating	Cash payments to suppliers
Insurance	Operating	EBITDA	Operating	Cash payments to suppliers
Interest Expense	Operating	EBITDA	Operating	Interest Paid
Loan fees	Operating	Interest paid	Operating	Interest paid
Employer Contributions to Super Schemes	Operating	EBITDA	Operating	Cash payments to employees
Operating Lease Payments	Operating	EBITDA	Operating	Cash payments to suppliers
Legal Expenses	Operating	EBITDA	Operating	Cash payments to suppliers
Licences & Registrations	Operating	EBITDA	Operating	Cash payments to suppliers
Loss on Sale of Fixed Assets	Net Capex Purchases	Net Capex Purchases	Investing	Net Capex Purchases
Management Fees	Operating	EBITDA	Operating	Cash payments to suppliers
Marketing - Events	Operating	EBITDA	Operating	Cash payments to suppliers
Marketing - PR	Operating	EBITDA	Operating	Cash payments to suppliers
Marketing - Digital	Operating	EBITDA	Operating	Cash payments to suppliers
Marketing - Other	Operating	EBITDA	Operating	Cash payments to suppliers
Motor Vehicle Expenses	Operating	EBITDA	Operating	Cash payments to suppliers
Motor Vehicle Allowance	Operating	EBITDA	Operating	Cash payments to suppliers
Office Expense	Operating	EBITDA	Operating	Cash payments to suppliers
Plant & Equipment Hire	Operating	EBITDA	Operating	Cash payments to suppliers
Postage	Operating	EBITDA	Operating	Cash payments to suppliers
Light Power & Heating	Operating	EBITDA	Operating	Cash payments to suppliers
Printing & Stationery	Operating	EBITDA	Operating	Cash payments to suppliers
Rates	Operating	EBITDA	Operating	Cash payments to suppliers
Rent	Operating	EBITDA	Operating	Cash payments to suppliers
Repairs & Maintenance	Operating	EBITDA	Operating	Cash payments to suppliers
Research & Development Expense	Operating	EBITDA	Operating	Cash payments to suppliers
Recruitment Costs	Operating	EBITDA	Operating	Cash payments to suppliers
Security	Operating	EBITDA	Operating	Cash payments to suppliers
Minor Assets	Operating	EBITDA	Operating	Cash payments to suppliers
Staff Training	Operating	EBITDA	Operating	Cash payments to suppliers
Subcontractors	Operating	EBITDA	Operating	Cash payments to suppliers
Subscriptions	Operating	EBITDA	Operating	Cash payments to suppliers
Telephone, Tolls & Internet	Operating	EBITDA	Operating	Cash payments to suppliers
Travel National	Operating	EBITDA	Operating	Cash payments to suppliers
Travel International	Operating	EBITDA	Operating	Cash payments to suppliers
Wages & Salaries	Operating	EBITDA	Operating	Cash payments to employees
Employee Benefits	Operating	EBITDA	Operating	Cash payments to employees
Commissions	Operating	EBITDA	Operating	Cash payments to employees
Staff Bonuses	Operating	EBITDA	Operating	Cash payments to employees
Tax Expense	Operating	Tax paid	Operating	Income Tax Paid

Balance Sheet accounts

Account	Indirect (top level)	Indirect (sub Account	Direct (top level)	Direct (sub Account
Bank Accounts	Bank		Bank
Accounts Receivable	Operating	Movement in Receivables	Operating	Cash Receipts from Customers
Prepayments	Operating	Movement in Receivables	Operating	Cash payments to suppliers
Less Provision for Doubtful Debts	Operating	Movement in Receivables	Operating	Cash Receipts from Customers
Sundry Debtors	Operating	Movement in Receivables	Operating	Cash Receipts from Customers
Inventory	Operating	Movement in inventory	Operating	Cash payments to suppliers
Land	Investing	Net Capex Purchases	Investing	Net Capex Purchases
Land Revaluations	Investing	Net Capex Purchases	Investing	Net Capex Purchases
Buildings	Investing	Net Capex Purchases	Investing	Net Capex Purchases
Less Accumulated Depreciation on Buildings	Investing	Net Capex Purchases	Investing	Net Capex Purchases
Plant & Equipment	Investing	Net Capex Purchases	Investing	Net Capex Purchases
Less Accumulated Depreciation on Plant & Equipment	Investing	Net Capex Purchases	Investing	Net Capex Purchases
Motor Vehicles	Investing	Net Capex Purchases	Investing	Net Capex Purchases
Less Accumulated Depreciation on Motor Vehicles	Investing	Net Capex Purchases	Investing	Net Capex Purchases
Office Equipment	Investing	Net Capex Purchases	Investing	Net Capex Purchases
Less Accumulated Depreciation on Office Equipment	Investing	Net Capex Purchases	Investing	Net Capex Purchases
Property Investments	Investing	Net Capex Purchases	Investing	Net Capex Purchases
Capitalised Research & Development	Investing	Purchase of Intangibles	Investing	Purchase of Intangibles
Bank Term Deposit	Bank		Bank
Goodwill	Investing	Investment in subsidiaries	Investing	Investment in subsidiaries
Accounts Payable	Operating	Movement in Payables	Operating	Cash payments to suppliers
Wages Payable - Payroll	Operating	Movement in Payables	Operating	Cash payments to employees
Wages Deductions Payable	Operating	Movement in Payables	Operating	Cash payments to employees
Other Current Provisions	Operating	Movement in Provisions	Operating	Cash payments to suppliers
Unearned Income	Operating	Movement in Accruals	Operating	Cash Receipts from Customers
Income Tax Payable	Operating	Income Tax Paid	Operating	Income Tax Paid
Rebates Payable	Operating	Movement in Accruals	Operating	Cash Receipts from Customers
Hire Purchases	Financing	Term Loans	Financing	Term Loans
Term Loans	Financing	Term Loans	Financing	Term Loans
Share Capital	Financing	Proceeds from shares issued	Financing	Proceeds from shares issued
Dividends Paid	Financing	Dividends paid	Financing	Dividends paid
Unrealised Capital Reserves	Financing	Dividends paid	Financing	Dividends paid
Retained Earnings	Financing	Dividends paid	Financing	Dividends paid
Unpaid Capital	Financing	Proceeds from shares issued	Financing	Proceeds from shares issued