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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