How do I print a Cash Flow Statement?
This support note applies to:
- AO Classic General Ledger (AU)
- AO Classic (NZ)
Following is information regarding how to print a Cash Flow Statement.
The accounts detailed below are based on the MYOB Standard Chart of Accounts. The report and accompanying note have been prepared on a GST-inclusive basis. The Cash Flow Statement (report 400) and related note (2020 CASHFLOW) are included in the following templates:
- 10 Sole Trader (Livestock)
- 10 Sole Trader Template
- 12 Partnership (Livestock)
- 12 Partnership Template
- 15 Small Co. (Livestock)
- 15 Small Co. Template
- 18 Trust Template
- 18 Trust Template (Livestock)
- 23 Large Company
To generate the correct figures, you must have values for the previous years' closing balance. For example, if you create a new ledger and enter opening balances for the current year (for example, 2007), you need to ensure that:
- you have entered the closing balances for the previous year (2006)
- previous year (2006) opening balances correspond to the closing balances for the year before (2005).
Description | A/c range | Increment |
|---|---|---|
Cash flows from operating activities | ||
Receipts from customers | ||
Sales - Livestock | 100 - 100/99 to 160 - 160/99 | 10 |
Other farm income | 170 - 189/99 |
|
Professional fees | 190 - 196/99 |
|
Discounts Received | 197 - 197/99 |
|
Non-trading income | 200 - 203/99 |
|
Non-trading income | 205 - 207/99 |
|
Foreign Exchange Gain | 209 - 209/99 (Ignore Debit - not consolidated) |
|
Rental property income | 216 - 217/99 |
|
Sales | 230 - 239/99 |
|
Extraordinary items | 486 - 486/99 (Ignore Debit - not consolidated) |
|
Change in Current Receivables | 654 - 666/99 |
|
Change in Non-current Receivables | 810 - 819/99 |
|
GST on outputs | 908/01 |
|
GST Output tax adjustments | 908/03 |
|
Cash flow - GST output adjustments 1 | 993/24 |
|
Payments to suppliers and employees | ||
Purchases - Livestock | 104 - 104/99 to 164 - 164/99 | 10 |
Foreign Exchange Loss | 209 - 209/99 (Ignore Credit - not consolidated) |
|
Rental property expenses | 218 - 220/99 |
|
Rental property expenses | 224 - 229/99 |
|
Sales tax | 240 - 249/99 |
|
Purchases | 270 - 279/99 |
|
Manufacturing costs | 280 - 281/99 |
|
Manufacturing costs | 284 - 299/99 |
|
Overhead expenses | 300 - 303/99 |
|
Overhead expenses | 305 - 309/99 |
|
Overhead expenses | 311 - 328/99 |
|
Overhead expenses | 340 - 345/99 |
|
Overhead expenses | 346 - 346/99 |
|
Overhead expenses | 348 - 372/99 |
|
Overhead expenses | 374 - 379/99 |
|
Overhead expenses | 381 - 381/99 |
|
Overhead expenses | 384 - 387/99 |
|
Overhead expenses | 388 - 388/99 |
|
Overhead expenses | 389 - 479/99 |
|
Extraordinary items | 486 - 486/99 (Ignore Credit - not consolidated) |
|
Change in Current Payables | 881 - 885/99 |
|
Change in Current Provisions | 900 - 901/99 |
|
Change in Current Provisions | 903 - 903/99 |
|
Change in Current Provisions | 905 - 907/99 |
|
Change in Current Provisions | 909 - 909/99 |
|
Change in Non-current Payables | 939 - 939/99 |
|
Change in Non-current Provisions | 940 - 943/99 |
|
Change in Non-current Provisions | 945 - 967/99 |
|
GST on inputs | 908/02 |
|
GST Input tax adjustments | 908/04 |
|
GST Private use adjustments | 908/05 |
|
Cash flow - GST input adjustments 1 | 993/23 |
|
Dividends received | ||
Dividends received | 198 - 198/99 |
|
Dividends received - operating adjustment 1 | 993/34 |
|
Interest received | ||
Interest received | 199 - 199/99 |
|
Interest received - operating adjustment 1 | 993/32 |
|
Finance costs | ||
Interest paid | 223 - 223/99 |
|
Borrowing costs | 310 - 310/99 |
|
Hire purchase charges | 378 - 378/99 |
|
Interest paid | 383 - 383/99 |
|
Finance costs - operating adjustment 1 | 993/33 |
|
Income tax | ||
Income tax expense | 480 - 481/99 |
|
Current tax liability | 904 - 904/99 |
|
Deferred tax asset | 860 - 860/99 |
|
Deferred tax liability | 944 - 944/99 |
|
Net cash inflow (Outflow) from operating activities | ||
Cash flows from investing activities | ||
Proceeds from sale of property, plant and equipment | ||
Proceeds from sale of property1 | 993/43 |
|
Proceeds of sale of plant & equipment 6 | 993/44 |
|
Proceeds from sale of investments | ||
Proceeds from sale of investments 6 | 993/45 |
|
Proceeds from sale of goodwill | ||
Proceeds from sale of goodwill6 | 993/46 |
|
Proceeds from sale of patents & trademarks | ||
Proceeds from sale of patents & trademarks 6 | 993/47 |
|
Purchase of property, plant and equipment | ||
Payments for property 2 | 993/56 |
|
Payments for plant & equipment 7 | 993/57 |
|
Payments for investments | ||
Payments for investments 7 | 993/58 |
|
Payments for goodwill | ||
Payments for goodwill 7 | 993/59 |
|
Payments for patents & trademarks | ||
Payments for patents & trademarks 7 | 993/60 |
|
Payments for formation expenses | ||
Payments for formation expenses | 993/54 |
|
Loans to related parties | ||
- payments made 2 | 993/66 |
|
- proceeds from repayments 8 | 993/67 |
|
Dividends received | ||
Dividends received 3 | 993/52 |
|
Interest received | ||
Interest received 4 | 993/51 |
|
Finance costs | ||
Finance costs 5 | 993/53 |
|
Net cash inflow (Outflow) from investing activities | ||
Cash flows from financing activities | ||
Proceeds from issue of shares (Company) | ||
Proceeds from issue of shares 2 | 993/71 |
|
Proceeds from borrowings | ||
Proceeds from borrowings 2 | 993/74 |
|
Repayment of borrowings | ||
Repayment of borrowings 10 | 993/75 |
|
Dividends paid (Company) | ||
Dividends paid 2 | 993/85 |
|
Finance costs | ||
Finance costs 5 | 993/79 |
|
Advances from proprietor, partners or beneficiaries (Sole Trader, Partnership, Trust) | ||
Capital introduced | 501/01 - 549/01 | 1 |
Payments to proprietor, partners or beneficiaries (Sole Trader, Partnership, Trust) | ||
Drawings | 501/03 - 501/09 to 549/03 - 549/09 | 1 |
Payment to Beneficiaries | 501/20 - 549/20 | 1 |
Net cash inflow (Outflow) from financing activities | ||
Net increase/(decrease) in cash held | ||
Accounts reconciled against | ||
Cash & cash equivalents - opening balance | ||
Cash & bank accounts | 640 - 653/99 |
|
Swinging accounts | 680 - 689/99 |
|
Cash & cash equivalents - closing balance | ||
Cash & bank accounts | 640 - 653/99 |
|
Swinging accounts | 680 - 689/99 |
|
Reconciliation of Cash Flow from Operating Activities with Profit from Ordinary Activities after Income Tax
Description | A/c range | Increment | |
|---|---|---|---|
Profit after income tax | |||
Profit and Loss accounts | 100 - 479/99 |
| |
Income tax expense | 480 - 481/99 |
| |
Adjustments for non-cash components in profit: | |||
Operating adjustments | |||
Interest received - operating adjustment 4 | 993/32 |
| |
Finance costs - operating adjustment 5 | 993/33 |
| |
Dividends received - operating adjustment 3 | 993/34 |
| |
Depreciation | |||
Depreciation | 221 - 221/99 |
| |
Depreciation | 283 - 283/99 |
| |
Pool depreciation | 330 - 339/99 |
| |
Impairment | |||
Impairment | 222 - 222/99 |
| |
Impairment | 282 - 282/99 |
| |
Impairment | 380 - 380/99 |
| |
Goodwill written off | 373 - 373/99 |
| |
Movement in Net Market Values | |||
Movement in Net Market Values | 204 - 204/99 |
| |
Profit/(Loss) on disposal of investments | |||
Profit (Loss) on Disposal of Investments | 208 - 208/99 |
| |
Diminution of investments | |||
Diminution of investments | 329 - 329/99 |
| |
Net gain on disposal of property, plant and equipment | |||
Capital Gain(Loss) on Sale of Non-current Assets | 210 - 210/99 |
| |
Profit on Sale of Non-current Assets | 211 - 211/99 |
| |
Net loss on disposal of property, plant and equipment | |||
Loss on Sale of Non-current Assets | 212 - 212/99 |
| |
Changes in assets and liabilities | |||
Increase/(decrease) in income taxes payable | |||
Current Tax Liability | 904 - 904/99 |
| |
(Increase)/decrease in deferred tax assets | |||
Deferred Tax Asset | 860 - 860/99 |
| |
Increase/(decrease) in deferred tax liability | |||
Deferred Tax Liability | 944 - 944/99 |
| |
(Increase)/decrease in trade and other receivables | |||
Change in Current Receivables | 654 - 666/99 |
| |
Change in Non-current Receivables | 810 - 819/99 |
| |
Net GST receivable | 908 - 908/99; Consolidate, Net Asset only |
| |
Cash flow - GST input adjustments 2 | 993/23; net debit only |
| |
Cash flow - GST output adjustments 1 | 993/24; net debit only |
| |
(Increase)/decrease in inventories | |||
Inventories | 710 - 729/99 |
| |
NCA - Inventories | 840 - 849/99 |
| |
(Increase)/decrease in other asset | |||
Receivables Loan A/cs - Swinging | 690 - 699/99; Swinging |
| |
Other Current Assets | 700 - 709/99 |
| |
NCA - PP&E | 730 - 779/99 |
| |
NCA - Investments | 780 - 799/99 |
| |
NCA - Investment Property | 800 - 809/99 |
| |
NCA - Receivables Loan A/c | 820 - 839/99 |
| |
NCA - Intangibles | 850 - 859/99 |
| |
NCA - Other | 861 - 869/99 |
| |
Increase/(decrease) in trade and other payables | |||
Creditors | 881 - 885/99 |
| |
NCL - Accounts Payable | 939 - 939/99 |
| |
Net GST payable | 908 - 908/99; Consolidate, Net Liability only |
| |
Cash flow - GST input adjustments 2 | 993/23; Net credit only |
| |
Cash flow - GST output adjustments 1 | 993/24; Net credit only |
| |
Increase/(decrease) in provisions | |||
Current Provisions | 900 - 903/99 |
| |
Current Provisions | 905 - 907/99 |
| |
Current Provisions | 909 - 909/99 |
| |
Non-current provisions | 940 - 943/99 |
| |
Non-current provisions | 945 - 949/99 |
| |
Increase/(decrease) in other liabilities | |||
Receivables Loan A/cs - Swinging | 690 - 699/99; Swinging |
| |
CL - Creditors & Borrowings | 870 - 880/99 |
| |
CL - Creditors & Borrowings | 886 - 899/99 |
| |
NCL - Creditors & Borrowings | 920 - 938/99 |
| |
NCL - Other | 950 - 967/99 |
| |
To separate the GST collected on asset sales from GST collected on other sales, enter the following journal:
Account
Description
DR
CR
993/99
Cash Flow Stmt clearing account
XXXX
993/24
GST Output adjustments
XXXX
To separate the GST paid on asset purchases from GST paid on other purchases, enter the following journal:
Account
Description
DR
CR
993/23
GST Input adjustments
XXXX
993/99
Cash Flow Stmt clearing account
XXXX
To re-allocate dividends received from Operating to Investing, enter the following journal:
Account
Description
DR
CR
993/34
Dividends Received - Operating adjustment
XXXX
993/52
Dividends Received - Investing
XXXX
To re-allocate interest received from Operating to Investing, enter the following journal:
Account
Description
DR
CR
993/32
Interest Received - Operating adjustment
XXXX
993/51
Interest Received - Investing
XXXX
To re-allocate finance costs paid from Operating to Investing or Financing, enter the following journal:
Account
Description
DR
CR
993/53
Finance Costs - Investing
XXXX
993/79
Finance Costs - Financing
XXXX
993/33
Finance Costs - Operating adjustment
XXXX
To record the proceeds of sale of assets, enter the following journal:
Account
Description
DR
CR
993/99
Cash Flow Stmt clearing account
XXXX
993/43
Proceeds from sale of property
XXXX
993/44
Proceeds of sale of plant & equipment
XXXX
993/45
Proceeds from sale of investments
XXXX
993/46
Proceeds from sale of goodwill
XXXX
993/47
Proceeds from sale of patents & trademarks
XXXX
To record the payments for the acquisition of assets, enter the following journal:
Account
Description
DR
CR
993/56
Payments for property
XXXX
993/57
Payments for plant & equipment
XXXX
993/58
Payments for investments
XXXX
993/59
Payments for goodwill
XXXX
993/60
Payments for patents & trademarks
XXXX
993/99
Cash Flow Stmt clearing account
XXXX
To record the loans made to and payments received from related parties, enter the following journal:
Account
Description
DR
CR
993/66
Loans to related parties - payments made
XXXX
993/67
Loans to related parties - proceeds from repayments
XXXX
993/99
Cash Flow Stmt clearing account
XXXX
To record the proceeds from issue of shares, enter the following journal:
Account
Description
DR
CR
993/99
Cash Flow Stmt clearing account
XXXX
993/71
Proceeds from issue of shares
XXXX
To record the receipts from borrowings and payments made, enter the following journal:
Account
Description
DR
CR
993/75
Repayments of Borrowings
XXXX
993/74
Proceeds from Borrowings
XXXX
993/99
Cash Flow Stmt clearing account
XXXX
To record the amount of dividends paid, enter the following journal:
Account
Description
DR
CR
993/85
Dividends paid
XXXX
993/99
Cash Flow Stmt clearing account
XXXX
To record Net Cash Flow from Operating Activities, enter the following journal:
Account
Description
DR
CR
993/85
Dividends paid
XXXX
993/99
Cash Flow Stmt clearing account
XXXX