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

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