# Common account mapping for Cash Flow statements Below is a guide to how the General Ledger accounts might be mapped under the Direct and Indirect cash flow 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 | --- # Agent Instructions: Querying This Documentation If you need additional information that is not directly available in this page, you can query the documentation dynamically by asking a question. Perform an HTTP GET request on the current page URL with the `ask` query parameter: ``` GET https://docs.phocassoftware.com/financial-statements/managing-statements/customize-a-financial-statement/customize-a-cash-flow-statement/common-account-mapping-for-cash-flow-statements.md?ask= ``` The question should be specific, self-contained, and written in natural language. The response will contain a direct answer to the question and relevant excerpts and sources from the documentation. Use this mechanism when the answer is not explicitly present in the current page, you need clarification or additional context, or you want to retrieve related documentation sections.