Patent Publication Number: US-2023162291-A1

Title: Systems and methods for generating computerized databases

Description:
CROSS-REFERENCE TO RELATED APPLICATIONS 
     The present application claims the benefit of U.S. Provisional Patent Application No. 63/282,648, filed Nov. 23, 2021, the disclosure of which is hereby incorporated by reference in its entirety. 
    
    
     FIELD 
     The improvements generally relate to the field of electrical computers, digital processing systems, and visual display systems. 
     INTRODUCTION 
     Embodiments described herein relate to systems and methods for electrical computers, digital processing, and visual display that involve generation, storage, retrieval, and visualizations of data relating to accrual accounting records. Embodiments described herein relate to systems and methods for electrical computers, digital processing, and visual display that involve modifying databases to create a new computerized database containing only data relating to cash transactions. The new computerized database is accessible by a client device having an interface and/or a cloud server to produce different cash accounting reports, including a statement of cash flows by the direct method. Embodiments described herein relate to systems and methods for processing large databases with thousand or millions of records, and generating improved interfaces with visualizations of the processed data. 
     SUMMARY 
     In accordance with an aspect, there is provided systems and methods for generating computerized databases. 
     In accordance with another aspect, there is provided a system for electrical computers, digital processing, and visual display, the system comprising a non-transitory memory storing instructions, and a hardware processor for generation and storage of a computerized cash flow ledger entries database, the hardware processor further for retrieval and visualizations of data from the cash flow ledger entries database to implement a statement of cash flows by a direct process. 
     In some embodiments, the memory stores general ledger entries and the hardware processor automatically extracts cash related entries from the general ledger entries, modifies the extracted cash related entries from the general ledger entries, creates cash flow ledger entries from the modified cash related entries, and populates the cash flow ledger entries database with the cash flow ledger entries. 
     In some embodiments, the memory stores customer ledger entries and vendor ledger entries, and wherein the hardware processor creates additional cash flow ledger entries by extracting and modifying data from the customer ledger entries, the vendor ledger entries, and the general ledger entries, wherein the hardware processor populates the cash flow ledger entries database with the additional cash flow ledger entries. 
     In accordance with another aspect, there is provided a method for electrical computers, digital processing, and visual display, the method comprising, using a hardware processor for generation and storage of a computerized cash flow ledger entries database, further for retrieval and visualizations of data from the cash flow ledger entries database to implement a statement of cash flows by a direct process. 
     In some embodiments, the method involves: storing general ledger entries in the memory, and using the hardware processor to automatically extract cash related entries from the general ledger entries, modify the extracted cash related entries from the general ledger entries, create cash flow ledger entries from the modified cash related entries, and populate the cash flow ledger entries database with the cash flow ledger entries. 
     In some embodiments, the method involves: storing customer ledger entries and vendor ledger entries in the memory, and using the hardware processor to create additional cash flow ledger entries by extracting and modifying data from the customer ledger entries, the vendor ledger entries, and the general ledger entries, and using the hardware processor to populate the cash flow ledger entries database with the additional cash flow ledger entries. 
     In accordance with another aspect, there is provided a system for electrical computers, digital processing, and visual display, the system comprising a non-transitory memory storing instructions, and a hardware processor for modifying databases to create a new computerized database containing only data relating to cash transactions, wherein the new computerized database is accessible by a client device having an interface and a cloud server to produce different cash accounting reports, including a statement of cash flows by the direct method. 
     In accordance with another aspect, there is provided a method for electrical computers, digital processing, and visual display, the method comprising modifying databases to create a new computerized database containing only data relating to cash transactions, wherein the new computerized database is accessible by a client device having an interface and a cloud server to produce different cash accounting reports, including a statement of cash flows by the direct method. 
     Many further features and combinations thereof concerning embodiments described herein will appear to those skilled in the art following a reading of the instant disclosure. 
    
    
     
       DESCRIPTION OF THE FIGURES 
         FIG.  1    shows an example system for generating computerized databases; 
         FIG.  2    shows an example method of an accounting application program for generating computerized databases; 
         FIG.  3    shows an example method of a sub-process for generating computerized databases by automatically separating cash and non-cash general ledger entries; 
         FIG.  4    shows an example method of a sub-process for generating computerized databases by automatically creating additional cash flow ledger entries; 
         FIG.  5    shows an example method of a sub-process for generating computerized databases by automatically creating additional cash flow entries; 
         FIG.  6    shows an example method of generating a cash flow statement (CSF) by Direct Method from cash basis accounts; 
         FIG.  7    shows an overview of accrual accounting as compared with cash basis accounting; 
         FIG.  8    shows a summary of the sub-process of  FIG.  3   ; 
         FIG.  9    shows a summary of the sub-process of  FIG.  4   ; and 
         FIG.  10    shows a summary of the sub-process of  FIG.  5   . 
     
    
    
     DETAILED DESCRIPTION 
     Embodiments described herein relate to systems and methods for electrical computers, digital processing, and visual display that involve generation, storage, retrieval, and visualizations of data relating to accrual accounting records. Embodiments described herein relate to systems and methods for electrical computers, digital processing, and visual display that involve modifying databases to create a new computerized database. Embodiments described herein relate to systems and methods for processing large databases with thousand or millions of records, and generating improved interfaces with visualizations of the processed data. 
     There are two methods of accounting which are used by businesses and organizations to track their performance, calculate their taxes and plan for their future. These are methods are (1) accrual accounting; and (2) cash basis accounting. 
     The cash basis of accounting is the simpler of the two methods. The cash basis of accounting records economic events only when cash is received or paid. Thus, revenue and expense entries are recorded in a database only when cash is received or paid. 
     The accrual basis of accounting records economic events when they occur which may be before cash changes hands. Thus, revenue entries are recorded in a database when it is earned and expense entries are recorded in a database when they are incurred. 
     Accrual basis of accounting is required to follow certain rules and regulations to be in accordance with Generally Accepted Accounting Principles (GAAP). For example, in the United States of America, the Financial Accounting Standards Board (FASB) and the Securities and Exchange Commission set out GAAP. As another example, the International Accounting Standards Board (IASB) specifies the GAAP for many other countries. 
     Cash basis accounting is not required to follow any prescribed rules and regulations and is not considered to be in accordance with GAAP. An overview is given in  FIG.  7   . 
     The accrual basis of accounting and cash basis of accounting are two distinct methods of accounting. If a business or organization desires information from the both the accrual basis of accounts and the cash basis of accounts, it is required to maintain two distinct ‘books’ or sets of accounts. This requirement to maintain two distinct ‘books’ of accounts is problematic as it requires double the effort and because it is impractical to keep the two ‘books’ of accounts of synchronized due to the number of transactions. Errors invariably occur as the accounting entries may be reflected with different amounts and be charged to different accounts between the two sets of books. Also, a reversal or error correction in one set of ‘books’ may not be reflected in the other. 
     Some of the produced financial statements from these two methods are shown in the following table. 
     
       
         
           
               
               
               
             
               
                   
                   
               
               
                   
                 Accrual Basis 
                 Cash Basis 
               
               
                   
                   
               
             
            
               
                   
                 Income Statement-Accrual Basis 
                 Income Statement-Cash Basis 
               
               
                   
                 Balance Sheet-Accrual Basis 
                 Balance Sheet-Cash Basis 
               
               
                   
                 Cash Flow Statement-Indirect 
                 Cash Flow Statement-Direct 
               
               
                   
                 Method 
                 Method 
               
               
                   
                 (CFS-Indirect Method) 
                 (CFS-Direct Method) 
               
               
                   
                   
               
            
           
         
       
     
     The financial statements derived from accrual basis and cash basis, even though they have similar names, give different measures of financial performance for an entity. Accrual basis accounts gives a more complete and long-term view of financial performance. Cash basis accounts focus more on the liquidity of the business and the ability to meet obligations in the short term. 
     Embodiments described herein relate to systems and methods for electrical computers, digital processing, and visual display that involve a cash flow statement by direct method (CFS by Direct Method) including the generation of a computerized database and an interface for generating reports that are considered more informative and useful when compared to cash flow statement by indirect method (CFS by Indirect Method). Sample cash flow statements of both types are shown in the following example tables: 
     
       
         
           
               
             
               
                   
               
               
                 ANNEXURE 1 
               
               
                 COMPANY M 
               
               
                 CONSOLIDATED STATEMENT OF CASHFLOWS 
               
               
                 (DIRECT METHOD) 
               
               
                 FOR THE YEAR ENDED DEC. 31, 19X1 
               
               
                 lncrease/(Decrease) in Cash and Cash 
               
               
                 Equivalents 
               
               
                   
               
             
            
               
                   
               
            
           
           
               
               
            
               
                 Cash flows from operating activities: 
                   
               
               
                 Cash received from customers 
                 $13,850 
               
               
                 Cash paid to suppliers and employees 
                 (12,000) 
               
               
                 Dividend received from affiliate 
                 20 
               
               
                 Interest received 
                 55 
               
               
                 Interest paid (net of amount capitalized) 
                 (220) 
               
               
                 Income taxes paid 
                 (325) 
               
               
                 Insurance proceeds received 
                 15 
               
               
                 Cash paid to settle lawsuit for patent infringementNet 
                 (30) 
               
               
                 cash provided by operating activities 
                 $1,365 
               
               
                 Cash flows from investing activities: 
               
               
                 Proceeds from sale of facility 
                 600 
               
               
                 Payment received on note for sale of plant 
                 150 
               
               
                 Capital expenditures 
                 (1,000) 
               
               
                 Payment for purchase of Company S, net of cash acquiredNet 
                 (925) 
               
               
                 cash used in investing activities 
                 (1,175) 
               
               
                 Cash flows from financing activities: 
               
               
                 Net borrowings under line-of-credit agreement 
                 300 
               
               
                 Principal payments under capital lease obligation 
                 (125) 
               
               
                 Proceeds from issuance of long-term debt 
                 400 
               
               
                 Proceeds from issuance of common stock 
                 500 
               
               
                 Dividends paid 
                 (200) 
               
               
                 Net cash provided by financing activities 
                 875 
               
               
                 Net increase in cash and cash equivalents 
                 1,065 
               
               
                 Cash and cash equivalents at beginning of year 
                 600 
               
               
                 Cash and cash equivalents at end of year 
                 $1,665 
               
               
                   
               
            
           
         
       
     
     
       
         
           
               
             
               
                   
               
               
                 ANNEXURE 2 
               
               
                 COMPANY M 
               
               
                 CONSOLIDATED STATEMENT OF CASHFLOWS 
               
               
                 (INDIRECT METHOD) 
               
               
                 FOR THE YEAR ENDED DEC. 31, 19X1 
               
               
                 Increase (Decrease) in Cash and Cash 
               
               
                 Equivalents 
               
               
                   
               
             
            
               
                   
               
            
           
           
               
               
            
               
                 Cash flows from operating activities: 
                   
               
               
                 Net income 
                 $760 
               
               
                 Adjustments to reconcile net income to net cash 
               
               
                 provided by operating activities: 
               
               
                 Depreciation and amortization 
               
               
                 $445 Provision for losses on accounts receivable 
                 200 
               
               
                 Gain on sale of facility 
                 (80) 
               
               
                 Undistributed earnings of affiliate 
                 (25) 
               
               
                 Payment received on installment note receivable for sale 
                 100 
               
               
                 of inventory 
               
               
                 Change in assets and liabilities net of effects from 
               
               
                 purchase of Company S: 
               
               
                 Increase in accounts receivable 
                 (215) 
               
               
                 Decrease in inventory 
                 205 
               
               
                 Increase in prepaid expenses 
                 (25) 
               
               
                 Decrease in accounts payable and accrued expenses 
                 (250) 
               
               
                 Increase in interest and income taxes payable 
                 50 
               
               
                 Increase in deferred taxes 
                 150 
               
               
                 Increase in other liabilities 
                 50 
               
               
                 Total adjustments 
                 605 
               
               
                 Net cash provided by operating activities 
                 1,365 
               
               
                 Cash flows from investing activities: 
               
               
                 Proceeds from sale of facility 
                 600 
               
               
                 Payment received on note for sale of plant 
                 150 
               
               
                 Capital expenditures 
                 (1,000) 
               
               
                 Payment for purchase of Company S, net of cash acquiredNet 
                 (925) 
               
               
                 cash used in investing activities 
                 (1,175) 
               
               
                 Cash flows from financing activities: 
               
               
                 Net borrowings under line-of-credit agreement 
                 300 
               
               
                 Principal payments under capital lease obligation 
                 (125) 
               
               
                 Proceeds from issuance of long-term debt 
                 400 
               
               
                 Proceeds from issuance of common stock 
                 500 
               
               
                 Dividends paid 
                 (200) 
               
               
                 Net cash provided by financing activities 
                 875 
               
               
                 Net increase in cash and cash equivalents 
                 1,065 
               
               
                 Cash and cash equivalents at beginning of year 
                 600 
               
               
                 Cash and cash equivalents at end of year 
                 $1,665 
               
               
                   
               
            
           
         
       
     
       FIG.  1    shows an example system  100  for generating computerized databases, such as a cash flow ledger entries database  38 . The system  100  involves electrical computers, digital processing, and visual display. The system  100  has an application server  10  with a non-transitory memory  30  storing cash accounting application program (CAAP) instructions  42  for a cash accounting application program (CAAP), and a hardware processor  20  for the automatic generation and storage of a computerized cash flow ledger entries database  38 . The hardware processor  20  is configured for automatic retrieval and visualizations of data from the cash flow ledger entries database  38  to implement a CFS by Direct Method. 
     In some embodiments, the memory  30  stores general ledger entries  32 . The hardware processor  20  automatically extracts cash related entries from the general ledger entries  32 , modifies the extracted cash related entries from the general ledger entries  32 , creates cash flow ledger entries from the modified cash related entries, and populates the cash flow ledger entries database  38  with the cash flow ledger entries. In some embodiments, the memory  30  stores customer ledger entries  34  and vendor ledger entries  36 . The hardware processor  20  creates additional cash flow ledger entries by extracting and modifying data from the customer ledger entries  34 , the vendor ledger entries  36 , and the general ledger entries  32 . The hardware processor  20  populates the cash flow ledger entries database  38  with the additional cash flow ledger entries. 
     The hardware processor  20  reads databases to create a new cash flow ledger entries database  38  containing only data relating to cash transactions. The new cash flow ledger entries database  38  is accessible by a client device  60  having an interface and a cloud server  70  to produce different cash accounting reports, including a CFS by the Direct Method. The hardware processor  20  can transform or modify data using code to create the new cash flow ledger entries database  38 . The code (e.g., the CAAP instructions  42 ) controls the transformation to protect data integrity by indicating how data read from different database sources is modified for the new cash flow ledger entries database  38 . The hardware processor  20  can store a database source identifier for data elements stored therein to support traceability. 
     Accordingly, the system  100  involves electrical computers, digital processing, and visual display devices. The system  100  has an application server  10  with a non-transitory memory  30  storing instructions cash account application program (CAAP) instructions  42 , and a hardware processor  20  for generation, storage, retrieval, and visualizations of data relating to cash flow ledger entries database  38 . The hardware processor  20  can modify databases to create a new computerized database  38  containing only data relating to cash transactions (e.g. cash flow ledger entries). The hardware processor  20  extracts data from general ledger entries  32 , customer ledger entries  34 , vendor ledger entries  36  to populate and create a new computerized cash flow ledger entries database  38  containing only data relating to cash transactions (e.g. cash flow ledger entries). The new computerized cash flow ledger entries database  38  (occasionally referred to herein as the “new computerized database”) is accessible by a client device  60  having an interface and a cloud server  70  to produce different cash accounting reports, including a statement of cash flows by the direct method. The server  10  can exchange data with other components using network interface  40  and I/O interface  50 . 
     The hardware processor  20  can retrieve and transform data from general ledger entries  32 , customer ledger entries  34 , and vendor ledger entries  36  to create a new computerized cash flow ledger entries database  38  of cash flow ledger entries. The hardware processor  20  can identify documents or datasets from the general ledger entries  32 , customer ledger entries  34 , and vendor ledger entries  36  that have entries relating to cash accounts and generate new entries for the cash account entries to be added to the cash flow ledger entries database  38 . The hardware processor  20  can compute and apply multiplication factors to the entries relating to cash accounts to modify the data prior to adding new entries (with the modified data) to the cash flow ledger entries database  38 . 
     For simplicity only one application server  10  is shown but system  100  may include more application servers  10  operable by users to access remote network resources and exchange data. The application servers  10  may be the same or different types of devices. The application servers  10  has at least one processor  20 , a data storage device  30  (including volatile memory or non-volatile memory or other data storage elements or a combination thereof), and at least one communication interface, such as network interface  40  and I/O interface  50 . The application server  10  components may be connected in various ways including directly coupled, indirectly coupled via a network  80 , and distributed over a wide geographic area and connected via a network  80 . 
     In an embodiment, as depicted, application server  10  includes at least one processor  20 , memory  30 , at least one I/O interface  50 , and at least one network interface  40 . 
     Each processor  20  may be, for example, any type of general-purpose microprocessor or microcontroller, a digital signal processing (DSP) processor, an integrated circuit, a field programmable gate array (FPGA), a reconfigurable processor, a programmable read-only memory (PROM), or any combination thereof. 
     Memory  30  may include a suitable combination of any type of computer memory that is located either internally or externally such as, for example, random-access memory (RAM), read-only memory (ROM), compact disc read-only memory (CDROM), electro-optical memory, magneto-optical memory, erasable programmable read-only memory (EPROM), and electrically-erasable programmable read-only memory (EEPROM), Ferroelectric RAM (FRAM) or the like. 
     Each I/O interface  50  enables application server  10  (and its hardware processor  20 ) to interconnect with one or more input devices, such as a keyboard, mouse, camera, touch screen and a microphone, or with one or more output devices such as a display screen and a speaker. 
     Each network interface  40  enables application server  10  to communicate with other components, to exchange data with other components, to access and connect to network resources, to serve applications, and perform other computing applications by connecting to a network (or multiple networks) capable of carrying data including the Internet, Ethernet, plain old telephone service (POTS) line, public switch telephone network (PSTN), integrated services digital network (ISDN), digital subscriber line (DSL), coaxial cable, fiber optics, satellite, mobile, wireless (e.g. Wi-Fi, WiMAX), SS7 signaling network, fixed line, local area network, wide area network, and others, including any combination of these. 
     Application server  10  is operable to register and authenticate users (using a login, unique identifier, and password for example) prior to providing access to applications, a local network, network resources, other networks and network security devices. Application server  10  may serve one user or multiple users. 
     The system  100  reads databases (e.g. general ledger entries  32 , customer ledger entries  34 , and vendor ledger entries  36 ) to create a new computerized cash flow ledger entries database  38  containing only data relating to cash transactions (e.g. cash flow ledger entries). The new computerized database (e.g., cash flow ledger entries database  38 ) is accessible by a client device  60  having an interface and/or a cloud server  60  via a network  80 . The system  100  generates different cash accounting reports using the new computerized database, including a statement of cash flows by the direct method. 
     The system  100  converts accrual basis accounts to cash basis accounts automatically and quickly. Further, if there is a change in the underlying accrual basis accounts, the system  100  immediately reflects the change in the cash basis accounts. As an example, if an accrual accounting entry is reversed, the system will automatically reverse the cash flow ledger entry which had been generated from it before. As another example, if a receipt/payment is ‘unapplied’ from an invoice, the cash flow ledger entry which had been generated for the ‘applied” receipt/payment will also be reversed. The system  100  integrates and synchronizes accrual and cash basis account data. The system  100  reduces errors and uses computing resources efficiently. A computer system and computer implemented process are essential to convert thousands or millions of accounting entries of an accounting system from an accrual basis accounts to cash basis accounts. These thousands or millions of entries may be referred to as a high volume, large volume, or substantial volume of accounting entries. An example advantage of embodiments described herein is that only the accrual basis accounts need to be to be stored in memory  30  and the cash basis accounts can be derived from the stored data on demand. This substantially reduces the amount of computer resources required to maintain the accounting system and eliminates errors between the two separate data stores of accounts. 
     The system  100  can derive a CFS statement by Direct Method from cash basis accounts. An overview is shown in  FIG.  6   . The hardware processor  20  can transform data from accrual accounting to data for cash basis accounting and then to data for populating the cash flow ledger entries database  38 . 
     The system  100  enables an automatic preparation of CFS by Direct Method. The system  100  can automatically prepare the CFS by Direct Method from cash basis of accounts. Accounting practitioners, researchers, and standard setters (FASB and IASB) have long sought a practical method to prepare a CFS by Direct Method. 
     A CFS by Direct Method is useful to investors, lenders, management, auditors and other stakeholders, since CFS by Direct Method is easier to understand as it provides detailed information of cash receipts and disbursements. The CFS by Direct Method provides information which makes it easier to predict/estimate future cash flows (especially in sensitivity analysis). The CFS by Direct Method is helpful in comparing actual cash flow to budget as both ex-post and ex-ante cash flow information is in the same format. The CFS by Direct Method makes it easier to compare cash flow information across different companies. This information is useful to managers, investors, creditors, and analysts. For example, the CFS by Direct Method provides more helpful data than the CFS by Indirect Method. Accounting systems may not collect information about gross operating cash receipts and payments. The system  100  implements a more comprehensive and useful approach by using the direct method in the statement of cash flows The system  100  uses the Direct Method which more clearly presents the actual cash receipts and payments during the period for operating activities as well as for Investing and financing activities. It also allows for presentation of actual cash flow using additional classifications such as, for example, tax and interest. The system  100  also allows for entirely new classifications which may be desired by management, investors, lenders or other stakeholders. If cash flow information is useful to investors when they are forecasting future cash flows, and the indirect method does not provide all the needed information or does not enable investors to generate it from the data or does not provide it an easily understandable format or contains errors, then the system  100  provides an advantage by using the direct method. 
     The method of preparing a CFS-Indirect Method requires that the income statement and the balance sheet be prepared first and the cash flow statement-indirect method is then derived from the income statement and balance sheet. System  100  prepares the CFS-Direct Method independently of the income statement and balance sheet. The CFS-Direct Method is thus ready before the income statement and the balance sheet and is independent of these two financial statements. 
     This has advantages, such as efficient use of computer resources, improved computation speed, and reduction in database errors. The early preparation of the CFS-Direct Method has great significance for managers, investors, lenders and the stock market as early cash flow information has significant economic value. Also, since the CFS-Direct Method is independent of the income statement and the balance sheet, any errors in these two documents are not passed on to the CFS-Direct Method. This reduction in errors is a significant economic advantage as it increases reliability of the CFS-Direct Method and reduces auditing costs. 
     Known accounting information systems are not designed to generate a direct method statement of cash flows. Further, known software packages do not even produce a correct statement of cash flows using the indirect method. Known approaches to preparing a correct statement of cash flows requires a nontrivial amount of manual intervention. 
     Accounting programs can have an Accrual Accounting Application Program (AAAP) installed in memory  30 . The AAAP can receive transaction data as input and can generate various accounting reports derived from a database created by the input of transactions such as the income statement and the balances 
     The AAAP can manage data for a general ledger and various sub ledgers. The AAAP can have, apart from the general ledger, the cash or bank ledger, customers ledger, the vendors ledger, the fixed asset ledger and other ledgers. The entirety of this accounting system can be described as the accrual basis of accounts. 
     The system  100  transforms data related to accrual basis accounts into data related to cash basis accounts. The system  100  reduces work and errors in maintaining a dual set of accounts (accrual and cash basis). The system  100  enables the preparation of a CFS by Direct Method. The system  100  is innovative and transformative as it substantially enhances the power of computers to provide accounting information. 
     The system  100  can automatically convert accrual accounts to cash accounts using a software program (e.g. CAAP instructions  42 ) stored in memory  30  with instructions executable by the processor  20 . The system  100  implements automatic conversion of accrual accounts to cash accounts by accessing data from the general ledger, the customer, and the vendor sub ledger. An overview the software program operations (e.g. CAAP instructions  42 ) is shown in  FIG.  6    which can involve hardware processor  20  transforming data from accrual accounting to cash basis accounting and then populates the cash flow ledger entries database  38 . The hardware processor  20  can use the cash flow ledger entries database  38  for the CFS by Direct Method. 
     Embodiments described herein provide a system  100  and method for the conversion of data from accrual basis accounts to data for cash basis accounts. 
     The system  100  uses input data from the accrual basis of accounts, and sample accrual accounting information is provided to show the conversion of accrual accounts to cash basis accounts: 
     
       
         
           
               
             
               
                   
               
               
                 Liquid Fund or Cash Accounts 
               
               
                   
               
             
            
               
                   
               
            
           
           
               
               
               
            
               
                   
                 2910 
                 Cash 
               
               
                   
                 2920 
                 Bank, LCY 
               
               
                   
                 2930 
                 Bank Currencies 
               
               
                   
                 2940 
                 Giro Account 
               
               
                   
                   
               
            
           
         
       
     
     The liquid fund or cash accounts shown here are only sample. The liquid fund or cash accounts may be added to by including, for example, bank overdraft accounts or intercompany accounts. Each addition or deletion to the liquid fund or cash accounts will lead the system  100  to create different cash flow ledger entries and hence a different CFS by Direct Method. 
     
       
         
           
               
            
               
                   
               
               
                 General Ledger Entries 
               
            
           
           
               
               
               
               
               
               
               
               
               
               
            
               
                   
                   
                   
                 G/L 
                   
                   
                   
                   
                   
                   
               
               
                   
                   
                 Document 
                 Account 
                 Account 
                   
                   
                 Source 
                 Source 
                   
               
               
                 Posting Date 
                 Entry No. 
                 Type 
                 No. 
                 Name 
                 Description 
                 Amount 
                 Type 
                 No. 
                 Reversed 
               
               
                   
               
            
           
           
               
               
               
               
               
               
               
               
               
               
            
               
                 Jan. 1, 2020 
                 54 
                 Invoice 
                 5110 
                 Long-term Bank 
                 Mercedes 300 
                 −50,000.00 
                 Fixed 
                 FA000010 
                 FALSE 
               
               
                   
                   
                   
                   
                 Loans 
                   
                   
                 Asset 
                   
                   
               
               
                 Jan. 1, 2020 
                 55 
                 Invoice 
                 1320 
                 Increases during the 
                 Mercedes 300 
                 40,000.00 
                 Fixed 
                 FA000010 
                 FALSE 
               
               
                   
                   
                   
                   
                 Year 
                   
                   
                 Asset 
                   
                   
               
               
                 Jan. 1, 2020 
                 56 
                 Invoice 
                 5630 
                 Purchase VAT 25% 
                 Mercedes 300 
                 10,000.00 
                 Fixed 
                 FA000010 
                 FALSE 
               
               
                   
                   
                   
                   
                   
                   
                   
                 Asset 
                   
                   
               
               
                 Jan. 1, 2020 
                 1 
                 Payment 
                 2920 
                 Bank, LCY 
                 Contribution of cash 
                 1,000,000.00 
                 Bank 
                 NBL 
                 FALSE 
               
               
                   
                   
                   
                   
                   
                 capital 
                   
                 Account 
                   
                   
               
               
                 Jan. 1, 2020 
                 2 
                 Payment 
                 3110 
                 Capital Stock 
                 Contribution of cash 
                 −1,000,000.00 
                 Bank 
                 NBL 
                 FALSE 
               
               
                   
                   
                   
                   
                   
                 capital 
                   
                 Account 
                   
                   
               
               
                 Jan. 2, 2020 
                 3 
                 Payment 
                 8210 
                 Office Supplies 
                 Lewis Home Furniture 
                 −20,000.00 
                 Vendor 
                 40000 
                 TRUE 
               
               
                 Jan. 2, 2020 
                 4 
                 Payment 
                 5630 
                 Purchase VAT 25% 
                 Lewis Home Furniture 
                 −5,000.00 
                 Vendor 
                 40000 
                 TRUE 
               
               
                 Jan. 2, 2020 
                 5 
                 Payment 
                 5410 
                 Vendors, Domestic 
                 Lewis Home Furniture 
                 25,000.00 
                 Vendor 
                 40000 
                 TRUE 
               
               
                 Jan. 2, 2020 
                 6 
                 Payment 
                 5410 
                 Vendors, Domestic 
                 Lewis Home Furniture 
                 −25,000.00 
                 Vendor 
                 40000 
                 TRUE 
               
               
                 Jan. 2, 2020 
                 7 
                 Payment 
                 5630 
                 Purchase VAT 25% 
                 Lewis Home Furniture 
                 5,000.00 
                 Vendor 
                 40000 
                 TRUE 
               
               
                 Jan. 2, 2020 
                 8 
                 Payment 
                 8210 
                 Office Supplies 
                 Lewis Home Furniture 
                 20,000.00 
                 Vendor 
                 40000 
                 TRUE 
               
               
                 Jan. 2, 2020 
                 9 
                 Payment 
                 2920 
                 Bank, LCY 
                 Lewis Home Furniture 
                 −2,700.00 
                 Bank 
                 NBL 
                 FALSE 
               
               
                   
                   
                   
                   
                   
                   
                   
                 Account 
                   
                   
               
               
                 Jan. 2, 2020 
                 10 
                 Payment 
                 5410 
                 Vendors, Domestic 
                 Lewis Home Furniture 
                 2,700.00 
                 Vendor 
                 40000 
                 FALSE 
               
               
                 Jan. 4, 2020 
                 30 
                 Invoice 
                 6710 
                 Consulting Fees - 
                 Invoice 1018 
                 −28,000.00 
                 Customer 
                 10000 
                 FALSE 
               
               
                   
                   
                   
                   
                 Dom. 
                   
                   
                   
                   
                   
               
               
                 Jan. 4, 2020 
                 31 
                 Invoice 
                 5611 
                 Sales VAT 10% 
                 Invoice 1018 
                 −2,800.00 
                 Customer 
                 10000 
                 FALSE 
               
               
                 Jan. 4, 2020 
                 32 
                 Invoice 
                 2310 
                 Customers Domestic 
                 Invoice 1018 
                 30,800.00 
                 Customer 
                 10000 
                 FALSE 
               
               
                 Jan. 15, 2020 
                 42 
                   
                 2110 
                 Resale Items 
                 Direct Cost 44127904 
                 26,500.00 
                   
                   
                 FALSE 
               
               
                   
                   
                   
                   
                   
                 on Jan. 15, 2020 
                   
                   
                   
                   
               
               
                 Jan. 15, 2020 
                 43 
                   
                 7191 
                 Direct Cost Applied, 
                 Direct Cost 44127904 
                 −26,500.00 
                   
                   
                 FALSE 
               
               
                   
                   
                   
                   
                 Retail 
                 on Jan. 15, 2020 
                   
                   
                   
                   
               
               
                 Jan. 15, 2020 
                 44 
                 Invoice 
                 7110 
                 Purch., Retail - Dom. 
                 Invoice 1027 
                 26,500.00 
                 Vendor 
                 44127904 
                 FALSE 
               
               
                 Jan. 15, 2020 
                 45 
                 Invoice 
                 5630 
                 Purchase VAT 25% 
                 Invoice 1027 
                 6,625.00 
                 Vendor 
                 44127904 
                 FALSE 
               
               
                 Jan. 15, 2020 
                 46 
                 Invoice 
                 5410 
                 Vendors, Domestic 
                 Invoice 1027 
                 −33,125.00 
                 Vendor 
                 44127904 
                 FALSE 
               
               
                 Jan. 15, 2020 
                 33 
                 Payment 
                 2920 
                 Bank, LCY 
                 Customer 10 
                 30,800.00 
                 Bank 
                 NBL 
                 FALSE 
               
               
                   
                   
                   
                   
                   
                   
                   
                 Account 
                   
                   
               
               
                 Jan. 15, 2020 
                 34 
                 Payment 
                 2310 
                 Customers Domestic 
                 Customer 10 
                 −30,800.00 
                 Customer 
                 10000 
                 FALSE 
               
               
                 Jan. 19, 2020 
                 47 
                   
                 2110 
                 Resale Items 
                 Direct Cost 44171511 
                 −11,500.00 
                   
                   
                 FALSE 
               
               
                   
                   
                   
                   
                   
                 on Jan. 19, 2020 
                   
                   
                   
                   
               
               
                 Jan. 19, 2020 
                 48 
                   
                 7190 
                 Cost of Retail Sold 
                 Direct Cost 44171511 
                 11,500.00 
                   
                   
                 FALSE 
               
               
                   
                   
                   
                   
                   
                 on Jan. 19, 2020 
                   
                   
                   
                   
               
               
                 Jan. 19, 2020 
                 49 
                 Invoice 
                 6110 
                 Sales, Retail - Dom. 
                 Invoice 1019 
                 −14,936.20 
                 Customer 
                 44171511 
                 FALSE 
               
               
                 Jan. 19, 2020 
                 50 
                 Invoice 
                 5610 
                 Sales VAT 25% 
                 Invoice 1019 
                 −3,734.05 
                 Customer 
                 44171511 
                 FALSE 
               
               
                 Jan. 19, 2020 
                 51 
                 Invoice 
                 2310 
                 Customers Domestic 
                 Invoice 1019 
                 18,670.25 
                 Customer 
                 44171511 
                 FALSE 
               
               
                 Jan. 22, 2020 
                 35 
                 Payment 
                 2920 
                 Bank, LCY 
                 Customer 20 
                 50,000.00 
                 Bank 
                 NBL 
                 FALSE 
               
               
                   
                   
                   
                   
                   
                   
                   
                 Account 
                   
                   
               
               
                 Jan. 22, 2020 
                 36 
                 Payment 
                 2310 
                 Customers Domestic 
                 Customer 20 
                 −50,000.00 
                 Customer 
                 20000 
                 FALSE 
               
               
                 Jan. 23, 2020 
                 37 
                 Invoice 
                 8130 
                 Repairs and 
                 Invoice 1029 
                 7,000.00 
                 Vendor 
                 62000 
                 FALSE 
               
               
                   
                   
                   
                   
                 Maintenance 
                   
                   
                   
                   
                   
               
               
                 Jan. 23, 2020 
                 38 
                 Invoice 
                 5630 
                 Purchase VAT 25% 
                 Invoice 1029 
                 1,750.00 
                 Vendor 
                 62000 
                 FALSE 
               
               
                 Jan. 23, 2020 
                 39 
                 Invoice 
                 5410 
                 Vendors, Domestic 
                 Invoice 1029 
                 −8,750.00 
                 Vendor 
                 62000 
                 FALSE 
               
               
                 Jan. 31, 2020 
                 40 
                 Payment 
                 2920 
                 Bank, LCY 
                 Vendor 62000 
                 −8,750.00 
                 Bank 
                 NBL 
                 FALSE 
               
               
                   
                   
                   
                   
                   
                   
                   
                 Account 
                   
                   
               
               
                 Jan. 31, 2020 
                 41 
                 Payment 
                 5410 
                 Vendors, Domestic 
                 Vendor 62000 
                 8,750.00 
                 Vendor 
                 62000 
                 FALSE 
               
               
                 Feb. 12, 2020 
                 52 
                 Payment 
                 2920 
                 Bank, LCY 
                 Customer 44 
                 18,670.25 
                 Bank 
                 NBL 
                 FALSE 
               
               
                   
                   
                   
                   
                   
                   
                   
                 Account 
                   
                   
               
               
                 Feb. 12, 2020 
                 53 
                 Payment 
                 2310 
                 Customers Domestic 
                 Customer 44 
                 −18,670.25 
                 Customer 
                 44171511 
                 FALSE 
               
               
                 Feb. 23, 2020 
                 61 
                 Payment 
                 3120 
                 Retained Earnings 
                 Drawing by Owner 
                 57,000.00 
                 Bank 
                 NBL 
                 FALSE 
               
               
                   
                   
                   
                   
                   
                   
                   
                 Account 
                   
                   
               
               
                 Feb. 23, 2020 
                 62 
                 Payment 
                 2920 
                 Bank, LCY 
                 Drawing by Owner 
                 −57,000.00 
                 Bank 
                 NBL 
                 FALSE 
               
               
                   
                   
                   
                   
                   
                   
                   
                 Account 
                   
                   
               
               
                 Dec. 7, 2020 
                 11 
                 Invoice 
                 7110 
                 Purch., Retail - Dom. 
                 Order 106037 
                 5,500.00 
                 Vendor 
                 10000 
                 FALSE 
               
               
                 Dec. 7, 2020 
                 12 
                 Invoice 
                 5630 
                 Purchase VAT 25% 
                 Order 106037 
                 1,375.00 
                 Vendor 
                 10000 
                 FALSE 
               
               
                 Dec. 7, 2020 
                 13 
                 Invoice 
                 5410 
                 Vendors, Domestic 
                 Order 106037 
                 −6,875.00 
                 Vendor 
                 10000 
                 FALSE 
               
               
                 Dec. 7, 2020 
                 26 
                   
                 2110 
                 Resale Items 
                 Direct Cost 10000 
                 5,500.00 
                   
                   
                 FALSE 
               
               
                   
                   
                   
                   
                   
                 on Dec. 7, 2020 
                   
                   
                   
                   
               
               
                 Dec. 7, 2020 
                 27 
                   
                 7191 
                 Direct Cost Applied, 
                 Direct Cost 10000 
                 −5,500.00 
                   
                   
                 FALSE 
               
               
                   
                   
                   
                   
                 Retail 
                 on Dec. 7, 2020 
                   
                   
                   
                   
               
               
                 Dec. 8, 2020 
                 16 
                 Invoice 
                 1220 
                 Increases during the 
                 Invoice 1025 
                 35,000.00 
                 Fixed 
                 FA000090 
                 FALSE 
               
               
                   
                   
                   
                   
                 Year 
                   
                   
                 Asset 
                   
                   
               
               
                 Dec. 8, 2020 
                 17 
                 Invoice 
                 5630 
                 Purchase VAT 25% 
                 Invoice 1025 
                 8,750.00 
                 Fixed 
                 FA000090 
                 FALSE 
               
               
                   
                   
                   
                   
                   
                   
                   
                 Asset 
                   
                   
               
               
                 Dec. 8, 2020 
                 18 
                 Invoice 
                 5410 
                 Vendors, Domestic 
                 Invoice 1025 
                 −43,750.00 
                 Vendor 
                 62000 
                 FALSE 
               
               
                 Dec. 8, 2020 
                 23 
                 Invoice 
                 7110 
                 Purch., Retail - Dom. 
                 Invoice 1026 
                 2,625.00 
                 Vendor 
                 30000 
                 FALSE 
               
               
                 Dec. 8, 2020 
                 24 
                 Invoice 
                 5630 
                 Purchase VAT 25% 
                 Invoice 1026 
                 656.25 
                 Vendor 
                 30000 
                 FALSE 
               
               
                 Dec. 8, 2020 
                 25 
                 Invoice 
                 5410 
                 Vendors, Domestic 
                 Invoice 1026 
                 −3,281.25 
                 Vendor 
                 30000 
                 FALSE 
               
               
                   
               
            
           
         
       
     
     
       
         
           
               
             
               
                   
               
               
                 Customer Ledger Entries 
               
               
                   
               
             
            
               
                   
               
            
           
           
               
               
               
               
               
               
               
               
            
               
                   
                 Document 
                 Document 
                 Customer 
                   
                 Original 
                   
                 Remaining 
               
               
                 Posting Date 
                 Type 
                 No. 
                 No. 
                 Description 
                 Amount 
                 Amount 
                 Amount 
               
               
                   
               
               
                 Jan. 4, 2020 
                 Invoice 
                 103040 
                 10000 
                 Invoice 1018 
                 30,800.00 
                 30,800.00 
                 0.00 
               
               
                 Jan. 15, 2020 
                 Payment 
                 PP000003 
                 10000 
                 Customer 10 
                 −30,800.00 
                 −30,800.00 
                 0.00 
               
               
                 Jan. 19, 2020 
                 Invoice 
                 103041 
                 44171511 
                 Invoice 1019 
                 18,670.25 
                 18,670.25 
                 0.00 
               
               
                 Jan. 22, 2020 
                 Payment 
                 PP000004 
                 20000 
                 Customer 20 
                 −50,000.00 
                 −50,000.00 
                 −50,000.00 
               
               
                 Feb. 12, 2020 
                 Payment 
                 PP000006 
                 44171511 
                 Customer 44 
                 −18,670.25 
                 −18,670.25 
                 0.00 
               
               
                 Mar. 9, 2021 
                 Invoice 
                 103042 
                 61000 
                 Invoice 1020 
                 54,700.00 
                 54,700.00 
                 0.00 
               
               
                 Mar. 15, 2021 
                 Invoice 
                 103043 
                 61000 
                 Invoice 1021 
                 5,625.00 
                 5,625.00 
                 3,000.00 
               
               
                 Mar. 27, 2021 
                 Payment 
                 PP000009 
                 61000 
                 Fairway Sound 
                 −70,000.00 
                 −70,000.00 
                 −12,675.00 
               
               
                   
               
            
           
           
               
               
               
               
               
               
               
               
            
               
                   
                   
                   
                   
                 On 
                 Entry 
                 Amount 
                 Remaining 
               
               
                   
                 Posting Date 
                 Due Date 
                 Open 
                 Hold 
                 No. 
                 (LCY) 
                 Amt. (LCY) 
               
               
                   
               
            
           
           
               
               
               
               
               
               
               
            
               
                   
                 Jan. 4, 2020 
                 Feb. 4, 2020 
                 FALSE 
                 32 
                 30,800.00 
                 0.00 
               
               
                   
                 Jan. 15, 2020 
                 Jan. 15, 2020 
                 FALSE 
                 34 
                 −30,800.00 
                 0.00 
               
               
                   
                 Jan. 19, 2020 
                 Feb. 2, 2020 
                 FALSE 
                 51 
                 18,670.25 
                 0.00 
               
               
                   
                 Jan. 22, 2020 
                 Jan. 22, 2020 
                 TRUE 
                 36 
                 −50,000.00 
                 −50,000.00 
               
               
                   
                 Feb. 12, 2020 
                 Feb. 12, 2020 
                 FALSE 
                 53 
                 −18,670.25 
                 0.00 
               
               
                   
                 Mar. 9, 2021 
                 Apr. 9, 2021 
                 FALSE 
                 81 
                 54,700.00 
                 0.00 
               
               
                   
                 Mar. 15, 2021 
                 Apr. 15, 2021 
                 TRUE 
                 84 
                 5,625.00 
                 3,000.00 
               
               
                   
                 Mar. 22, 2021 
                 Mar. 27, 2021 
                 TRUE 
                 86 
                 −70,000.00 
                 −12,675.00 
               
               
                   
               
            
           
         
       
     
     
       
         
           
               
             
               
                   
               
               
                 Vendor Ledger Entries 
               
               
                   
               
             
            
               
                   
               
            
           
           
               
               
               
               
               
               
               
               
            
               
                   
                 Document 
                 Document 
                 External 
                 Document 
                 Vendor 
                   
                   
               
               
                 Posting Date 
                 Type 
                 No. 
                 Document No. 
                 Date 
                 No. 
                 Amount 
                 Description 
               
               
                   
               
               
                 Jan. 2, 2020 
                 Payment 
                 PAYMENT0002 
                   
                 Jan. 2, 2020 
                 40000 
                 25,000.00 
                 Lewis Home 
               
               
                   
                   
                   
                   
                   
                   
                   
                 Furniture 
               
               
                 Jan. 2, 2020 
                 Payment 
                 PAYMENT0002 
                   
                 Jan. 2, 2020 
                 40000 
                 −25,000.00 
                 Lewis Home 
               
               
                   
                   
                   
                   
                   
                   
                   
                 Furniture 
               
               
                 Jan. 2, 2020 
                 Payment 
                 PAYMENT0003 
                   
                 Jan. 2, 2020 
                 40000 
                 2,700.00 
                 Lewis Home 
               
               
                   
                   
                   
                   
                   
                   
                   
                 Furniture 
               
               
                 Jan. 15, 2020 
                 Invoice 
                 108065 
                 WMS0001 
                 Jan. 15, 2020 
                 44127904 
                 −33,125.00 
                 Invoice 1027 
               
               
                 Jan. 23, 2020 
                 Invoice 
                 108064 
                 WH001 
                 Jan. 23, 2020 
                 62000 
                 −8,750.00 
                 Invoice 1029 
               
               
                 Jan. 31, 2020 
                 Payment 
                 PP000005 
                   
                 Jan. 31, 2020 
                 62000 
                 8,750.00 
                 Vendor 62000 
               
               
                 Dec. 7, 2020 
                 Invoice 
                 108061 
                 LP0001 
                 Jan. 5, 2020 
                 10000 
                 −6,875.00 
                 Order 106037 
               
               
                 Dec. 8, 2020 
                 Invoice 
                 108062 
                 WH0001 
                 Dec. 8, 2020 
                 62000 
                 −43,750.00 
                 Invoice 1025 
               
               
                 Dec. 8, 2020 
                 Payment 
                 GJ0001 
                   
                 Dec. 8, 2020 
                 62000 
                 11,000.00 
                 WalkerHolland 
               
               
                 Dec. 8, 2020 
                 Payment 
                 PP000002 
                   
                 Dec. 8, 2020 
                 62000 
                 32,750.00 
                 WalkerHolland 
               
               
                 Dec. 8, 2020 
                 Invoice 
                 108063 
                 CT0001 
                 Dec. 8, 2020 
                 30000 
                 −3,281.25 
                 Invoice 1026 
               
               
                 Dec. 9, 2020 
                 Payment 
                 PP000001 
                   
                 Dec. 9, 2020 
                 10000 
                 1,520.00 
                 London 
               
               
                   
                   
                   
                   
                   
                   
                   
                 Postmaster 
               
               
                 Feb. 9, 2021 
                 Invoice 
                 108066 
                 BTM0001 
                 Feb. 9, 2021 
                 44729910 
                 −24,333.88 
                 Invoice 1030 
               
               
                 Feb. 15, 2021 
                 Invoice 
                 108067 
                 BTM0002 
                 Feb. 15, 2021 
                 44729910 
                 −12,100.00 
                 Invoice 1031 
               
               
                 Feb. 27, 2021 
                 Payment 
                 PP000008 
                   
                 Feb. 27, 2021 
                 44729910 
                 19,000.00 
                 Boybridge 
               
               
                   
                   
                   
                   
                   
                   
                   
                 Tool Mart 
               
               
                   
               
            
           
           
               
               
               
               
               
               
               
               
            
               
                   
                   
                 Closed 
                 Closed at 
                 Closed by 
                 Original 
                 Amount 
                 Remaining 
               
               
                   
                 Posting Date 
                 by Entry No. 
                 Date 
                 Amount 
                 Amount 
                 (LCY) 
                 Amount 
               
               
                   
                   
               
               
                   
                 Jan. 2, 2020 
                 6 
                 Jan. 2, 2020 
                 25,000.00 
                 25,000.00 
                 25,000.00 
                 0.00 
               
               
                   
                 Jan. 2, 2020 
                 5 
                 Jan. 2, 2020 
                 0.00 
                 −25,000.00 
                 −25,000.00 
                 0.00 
               
               
                   
                 Jan. 2, 2020 
                 0 
                   
                 0.00 
                 2,700.00 
                 2,700.00 
                 2,700.00 
               
               
                   
                 Jan. 15, 2020 
                 0 
                   
                 0.00 
                 −33,125.00 
                 −33,125.00 
                 −33,125.00 
               
               
                   
                 Jan. 23, 2020 
                 41 
                 Jan. 31, 2020 
                 −8,750.00 
                 −8,750.00 
                 −8,750.00 
                 0.00 
               
               
                   
                 Jan. 31, 2020 
                 0 
                   
                 0.00 
                 8,750.00 
                 8,750.00 
                 0.00 
               
               
                   
                 Dec. 7, 2020 
                 0 
                   
                 0.00 
                 −6,875.00 
                 −6,875.00 
                 −5,355.00 
               
               
                   
                 Dec. 8, 2020 
                 22 
                 Dec. 8, 2020 
                 −32,750.00 
                 −43,750.00 
                 −43,750.00 
                 0.00 
               
               
                   
                 Dec. 8, 2020 
                 18 
                 Dec. 8, 2020 
                 11,000.00 
                 11,000.00 
                 11,000.00 
                 0.00 
               
               
                   
                 Dec. 8, 2020 
                 0 
                   
                 0.00 
                 32,750.00 
                 32,750.00 
                 0.00 
               
               
                   
                 Dec. 8, 2020 
                 0 
                   
                 0.00 
                 −3,281.25 
                 −3,281.25 
                 −3,281.25 
               
               
                   
                 Dec. 9, 2020 
                 13 
                 Dec. 9, 2020 
                 1,520.00 
                 1,520.00 
                 1,520.00 
                 0.00 
               
               
                   
                 Feb. 9, 2021 
                 0 
                   
                 0.00 
                 −24,333.88 
                 −24,333.88 
                 −14,333.88 
               
               
                   
                 Feb. 15, 2021 
                 0 
                   
                 0.00 
                 −12,100.00 
                 −12,100.00 
                 −6,100.00 
               
               
                   
                 Feb. 27, 2021 
                 0 
                   
                 0.00 
                 19,000.00 
                 19,000.00 
                 3,000.00 
               
               
                   
                   
               
            
           
         
       
     
     The embodiments of the devices, systems and methods described herein may be implemented in a combination of both hardware and software. These embodiments may be implemented on programmable computers, each computer including at least one processor, a data storage system (including volatile memory or non-volatile memory or other data storage elements or a combination thereof), and at least one communication interface. 
     Program code is applied to input data to perform the functions described herein and to generate output information. The output information is applied to one or more output devices. In some embodiments, the communication interface may be a network communication interface. In embodiments in which elements may be combined, the communication interface may be a software communication interface, such as those for inter-process communication. In still other embodiments, there may be a combination of communication interfaces implemented as hardware, software, and combination thereof. 
     Throughout the discussion, numerous references will be made regarding servers, services, interfaces, portals, platforms, or other systems formed from computing devices. It should be appreciated that the use of such terms is deemed to represent one or more computing devices having at least one processor configured to execute software instructions stored on a computer readable tangible, non-transitory medium. For example, a server can include one or more computers operating as a web server, database server, or other type of computer server in a manner to fulfill described roles, responsibilities, or functions. 
     The embodiments described herein are implemented by physical computer hardware, including computing devices, servers, receivers, transmitters, processors, memory, displays, and networks. The embodiments described herein provide useful physical machines and particularly configured computer hardware arrangements. The embodiments described herein are directed to electronic machines and methods implemented by electronic machines adapted for processing and transforming electromagnetic signals which represent various types of information. The embodiments described herein pervasively and integrally relate to machines, and their uses; and the embodiments described herein have no meaning or practical applicability outside their use with computer hardware, machines, and various hardware components. Substituting the physical hardware particularly configured to implement various acts for non-physical hardware, using mental steps for example, may substantially affect the way the embodiments work. Such computer hardware limitations are clearly essential elements of the embodiments described herein, and they cannot be omitted or substituted for mental means without having a material effect on the operation and structure of the embodiments described herein. The computer hardware is essential to implement the various embodiments described herein and is not merely used to perform steps expeditiously and in an efficient manner. 
       FIG.  2    shows an example method  200  of an accounting application program for generating computerized databases. For example, the hardware processor  20  can automatically execute the CAAP instructions  42  (stored in memory  30 ) to generate or update the cash flow ledger entries database  38 . 
     The method  200  involves electrical computers, digital processing, and visual display. The method  200  involves using the hardware processor  20  for generation and storage of a computerized cash flow ledger entries database  38 . The method  200  further involves using the hardware processor  20  for retrieval and visualizations of data from the cash flow ledger entries database  38  to implement a CFS by Direct Method  206 . 
     In some embodiments, the method  200  involves storing general ledger entries  32  in the memory  30 , and using the hardware processor  20  to automatically extract cash related entries from the general ledger entries  32 , modify the extracted cash related entries from the general ledger entries  32 , create cash flow ledger entries from the modified cash related entries, and populate the cash flow ledger entries database  38  with the cash flow ledger entries. In some embodiments, the method  200  involves: storing customer ledger entries  34  and vendor ledger entries  36  in the memory  30 , and using the hardware processor  20  to create additional cash flow ledger entries by extracting and modifying data from the customer ledger entries  34 , the vendor ledger entries  36 , and the general ledger entries  32 , and using the hardware processor  20  to populate the cash flow ledger entries database  38  with the additional cash flow Ledger entries. 
     The method  200  involves modifying databases to create a new computerized cash flow ledger entries database  38  containing only data relating to cash transactions. The method involves using the new computerized cash flow ledger entries database  38  in response to commands from a client device  60  and a cloud server  70  to produce different cash accounting reports, including a CFS by the Direct Method  206 . 
     In some embodiments, the method  200  involves using the system  100  to process data from the general ledger entries  32 , customer ledger entries  34 , and vendor ledger entries  36  using two stages: 
     Stage 1 ( 202 ): Separate cash entries and non-cash entries from the general ledger entries  32 ; and
 
Stage 2 ( 204 ): Create additional cash entries from the customer ledger entries  34 , vendor ledger entries  36 , and the general ledger entries  32 .
 
     For Stage 1 ( 202 ), the system  100  automatically creates actual cash flow ledger entries (in the cash flow ledger entries database  38 ) from general ledger entries  32 . In Stage 1 ( 202 ), general ledger entries  32  are separated by the hardware processor  32  into cash entries and non-cash entries. The cash entries are added by the hardware processor  32  to the cash flow ledger entries database  38  after modification. For example, the modification can be made by deleting the cash account and multiplying the remaining lines by −1 For Stage 1, the hardware processor  20  can automatically separate cash entries and non-cash entries from general ledger entries  32  to generate or update the cash flow ledger entries database  38 . 
       FIG.  3    shows an example method of a sub-process (Stage 1  202 ) for generating computerized databases (e.g. the cash flow ledger entries database  38 ) by automatically separating cash and non-cash general ledger entries  32 . 
     The sub-process starts at P 100  to generate a computerized database by automatically separating cash and non-cash general ledger entries. At P 150 , the hardware processor  20  accesses the memory  30  storing general ledger entries  32  to automatically process and sort the general ledger entries  32  by date and document identification number. Each entry of the general ledger entries  32  has different data fields, such as a date, an amount, and an account number (which can indicate an account type). A document can have a collection of general ledger entries  32 . The memory  30  stores a plurality of documents having general ledger entries  32 . At P 200 , the hardware processor  20  determines whether there are additional documents (or data sets) of general ledger (G/L) entries  32  to automatically process and sort. If so, at P 300 , the hardware processor  20  reads the next unprocessed document number. At P 325 , the hardware processor  20  reads all general ledger entries  32  within the selected document number. 
     At P 350 , the hardware processor  20  determines whether any of the general ledger entries  32  have a data field indicating a cash account. If there are no general ledger entries  32  having a data field indicating a cash account (as identified in the above noted example table for Liquid Fund or Cash Accounts) in the document, then the hardware processor  20  returns to P 200  to determine whether there are any additional documents (or data sets) of general ledger entries  32  to automatically process and sort. If there is an entry (or a plurality of entries) of the general ledger entries  32  having a data field indicating a cash account in the document, then the hardware processor  20  proceeds to P 355  to determine if the entry is a transfer between two cash accounts. If the entry is a transfer between two cash accounts, then the hardware processor  20  returns to P 200  to determine whether there are any additional documents (or data sets) of general ledger entries  32  to automatically process and sort. If the entry is not a transfer between two cash accounts, then the hardware processor  20  proceeds to P 360  to copy the entry for the cash account (from the document or data set of the general ledger entries  32  currently being processed by the hardware processor  20 ). At P 370 , the hardware processor  20  multiplies the remaining entries (of the document or data set of the general ledger entries  32  currently being processed by the hardware processor  20 ) by multiplication factor of −1. The function of the operation is that each line created is added to the cash flow ledger entries database  38 . At P 380 , the hardware processor  20  adds the new entry (with the cash account removed and the remaining lines multiplied by −1) to the cash flow ledger entries database  38 . The remaining entries multiplied by the multiplication factor (−1) create new accounting entries which are added to the cash flow ledger entries database  38 . After adding the entry to the cash flow ledger entries database  38 , the hardware processor  20  returns to P 200  to determine whether there are any additional documents (or data sets) of general ledger entries  32  to automatically process and sort. 
     If there are no more documents (or data sets) of general ledger entries  32  to automatically process and sort, then at P 390  the hardware processor  20  registers the cash flow ledger entries database  38  which contains the entries, and ends the sub-process at P 399 . Accordingly, the sub-process results in the hardware processor  20  generating or updating the cash flow ledger entries database  38  which transformed data extracted from the general ledger entries  32 . For this sub-process (Stage 1), the hardware processor  20  automatically separates cash entries and non-cash entries from general ledger entries  32  to generate or update the cash flow ledger entries database  38 . 
     For Stage 2 ( 204 ), the system  100  creates additional entries after reclassifying general ledger entries  32 . In Stage 2 ( 204 ), the cash entries created in Stage 1 (for the cash flow ledger entries database  38 ) may be modified if required. Modification is required if the receipt/payment is applied to an Invoice in either the accounts receivable (A/R) or accounts payable (A/P) module. Modification, if required, is by way of adding additional lines to show the exact nature of the receipt and payment. 
     The system  100  can add additional entries/lines by determining from the accounts receivable (A/R) and accounts payable (A/P) module, the invoice numbers and (Original) document numbers to which the receipt or payment has been applied. 
     The system  100  can add additional entries/lines by determining from the (Original) document numbers, the general ledger accounts which are impacted by the receipt or payment and the values thereof. 
     The system  100  can add additional entries (or lines) by splitting the receipt or payment value proportionately between the various general ledger accounts impacted by the receipt or payment. For example, the system  100  can split the receipt or payment proportionately. However, it is possible to use different logic. For example, the first allocation of payment may be to the VAT collected or paid and the excess amounts allocated proportionately to other accounts. In another embodiment, the first allocation of the payment may be to the payment for inventory and then the other accounts are allocated proportionately to other accounts. At present, there is no particular method of allocation of receipt/payment prescribed by GAAP. System  100  is flexible and can be programmed to allocate receipts/payments between Invoices and within an invoice on any basis desired or prescribed by GAAP or law. 
     The system  100  can add additional entries (or lines) by creating lines or entries to reflect this split. The system  100  can add additional entries (or lines) by adding the entries (or lines) created to the cash flow ledger entries database  38 . 
     Any transfer between two liquid fund accounts has no impact on the cash flow ledger entries as both debits and credits cancel out. 
       FIG.  4    shows an example method of a sub-process (Stage 2  204 ) for generating computerized databases by automatically creating additional cash flow ledger entries. 
     At P 3000 , the hardware processor  20  starts the sub-process. At P 4000 , the hardware processor  20  determines if there are any unprocessed document numbers. If so, then at P 5000  the hardware processor  20  reads a document number in a cash flow ledger entry (e.g. of the cash flow ledger entries database  38 ). At P 5100 , the hardware processor  20  determines if the document number has an A/R account or an A/P account. If not, then the hardware processor  20  returns the P 4000  to determine if there are any additional unprocessed document numbers. If the hardware processor  20  determines that the document number has an A/R account or an A/P account, then at P 6000  the hardware processor  20  determines whether the document source is a customer. If the hardware processor  20  determines that the document source is a customer, at P 6100 , the hardware processor  20  finds the document number in the customer ledger entries  34 . If the hardware processor  20  determines that the document source is not a customer, at P 6300 , the hardware processor  20  finds the document number in the vendor ledger entries  36 . At P 6500 , the hardware processor  20  determines whether the receipt or payment is applied to an invoice within the A/R module or the A/P module. If not, then the hardware processor  20  returns to P 4000  to determine if there are any additional unprocessed document numbers. If the hardware processor  20  determines that the receipt or payment is applied to an invoice, then at P 6600  the hardware processor  20  implements a calculation sub-process. At P 7000 , the hardware processor  20  registers the general ledger entry line created from the subprocess to the cash flow ledger entries database  38 . At P 8000 , the hardware processor  20  ends the sub-process. 
       FIG.  5    shows another example method of a sub-process for generating computerized databases by automatically creating additional cash flow entries. 
     At P 69050 , the hardware processor  20  starts the sub-process. At P 69100 , the hardware processor  20  finds all document numbers to which receipt or payment is applied. At P 69200 , the hardware processor  20  determines if there are any additional unprocessed document numbers to which receipt or payment is applied. If so, at P 69300 , the hardware processor  20  reads the next unprocessed document number to which receipt or payment is applied. At P 69400 , the hardware processor  20  calculates a multiplication factor. The multiplication factor is used to determine that the applied amount is proportionately distributed between the various accounts/lines in the Invoice. For example, the multiplication factor can be the applied amount divided by the total A/R or AP amount. At P 69500 , the hardware processor  20  determines whether there are any unprocessed general ledger entry lines. If the hardware processor  20  determines that there are unprocessed lines of the general ledger entries  32 , at P 69600 , the hardware processor  20  reads the next unprocessed line from the general ledger entries  32 . At P 69700 , the hardware processor  20  determines whether the line entry has a source customer or vendor. If so, at P 69800 , the hardware processor  20  multiplies the line from the general ledger entries  32  by the multiplication factor. At P 69000 , the hardware processor  20  adds a new general ledger entry line to the cash flow ledger entries database  38 . The hardware processor  20  returns to P 69500  to determine whether there are any unprocessed general ledger entry lines. If so, the hardware processor  20  proceeds to P 69600  and reads the next unprocessed line from the general ledger entries  32 . If hardware processor  20  determines that there are no unprocessed general ledger entry lines, then the hardware processor  20  returns to P 69200  to determine whether there are any additional unprocessed document numbers to which receipt or payment is applied. If so, then the hardware processor  20  proceeds to P 69300 . If not, then at P 75000 , the hardware processor  20  ends the sub-process. 
     The following table shows an overview of the conversion of all sample accrual general ledger entries to cash flow ledger entries. On the left hand side, all the accrual basis general ledger entries are shown, and on the right hand side cash basis general ledger entries for each of the general ledger entries are shown. cash flow entries created in Stage 1 and in Stage 2 are identified separately. Only general ledger entries which have a liquid funds account have a corresponding cash flow ledger entry. Entries which do not have a liquid fund account do not have a corresponding cash flow ledger entry. 
     The following tables (Case  1  to Case  11 ) show the detailed transformation by system  100  of each of the sample general ledger entries into cash flow ledger entries. 
     
       
         
           
               
             
               
                   
               
               
                 ORIGINAL GENERAL LEDGER ENTRY 
               
               
                   
               
             
            
               
                   
               
            
           
           
               
               
               
               
               
               
               
               
            
               
                   
                   
                   
                 G/L Account 
                   
                   
                   
                   
               
               
                 Document No. 
                 Entry No. 
                 Posting Date 
                 No. 
                 Account Name 
                 Description 
                 Amount 
                 CASE NO 
               
               
                   
               
               
                 FA0001 
                 54 
                 Jan. 1, 2020 
                 5110 
                 Long-term Bank Loans 
                 Mercedes 300 
                 −50,000.00 
                 &lt; &gt; 
               
               
                 FA0001 
                 55 
                 Jan. 1, 2020 
                 1320 
                 Increases during the Year 
                 Mercedes 300 
                 40,000.00 
               
               
                 FA0001 
                 56 
                 Jan. 1, 2020 
                 5630 
                 Purchase VAT 25% 
                 Mercedes 300 
                 10,000.00 
               
               
                 PAYMENT0001 
                 1 
                 Jan. 1, 2020 
                 2920 
                 Bank, LCY 
                 Contribution of 
                 1,000,000.00 
                 &lt;Case 1&gt; 
               
               
                   
                   
                   
                   
                   
                 cash capital 
               
               
                 PAYMENT0001 
                 2 
                 Jan. 1, 2020 
                 3110 
                 Capital Stock 
                 Contribution of 
                 −1,000,000.00 
                 Stage 1 
               
               
                   
                   
                   
                   
                   
                 cash capital 
               
               
                 PAYMENT0002 
                 3 
                 Jan. 2, 2020 
                 8210 
                 Office Supplies 
                 Lewis Home 
                 −20,000.00 
                 &lt; &gt; 
               
               
                   
                   
                   
                   
                   
                 Furniture 
               
               
                 PAYMENT0002 
                 4 
                 Jan. 2, 2020 
                 5630 
                 Purchase VAT 25% 
                 Lewis Home 
                 −5,000.00 
               
               
                   
                   
                   
                   
                   
                 Furniture 
               
               
                 PAYMENT0002 
                 5 
                 Jan. 2, 2020 
                 5410 
                 Vendors, Domestic 
                 Lewis Home 
                 25,000.00 
               
               
                   
                   
                   
                   
                   
                 Furniture 
               
               
                 PAYMENT0002 
                 6 
                 Jan. 2, 2020 
                 5410 
                 Vendors, Domestic 
                 Lewis Home 
                 −25,000.00 
               
               
                   
                   
                   
                   
                   
                 Furniture 
               
               
                 PAYMENT0002 
                 7 
                 Jan. 2, 2020 
                 5630 
                 Purchase VAT 25% 
                 Lewis Home 
                 5,000.00 
               
               
                   
                   
                   
                   
                   
                 Furniture 
               
               
                 PAYMENT0002 
                 8 
                 Jan. 2, 2020 
                 8210 
                 Office Supplies 
                 Lewis Home 
                 20,000.00 
               
               
                   
                   
                   
                   
                   
                 Furniture 
               
               
                 PAYMENT0003 
                 9 
                 Jan. 2, 2020 
                 2920 
                 Bank, LCY 
                 Lewis Home 
                 −2,700.00 
                 &lt;Case 2&gt; 
               
               
                   
                   
                   
                   
                   
                 Furniture 
               
               
                 PAYMENT0003 
                 10 
                 Jan. 2, 2020 
                 5410 
                 Vendors, Domestic 
                 Lewis Home 
                 2,700.00 
                 Stage 1 
               
               
                   
                   
                   
                   
                   
                 Furniture 
               
               
                 103040 
                 30 
                 Jan. 4, 2020 
                 6710 
                 Consulting Fees - Dom. 
                 Invoice 1018 
                 −28,000.00 
                 &lt; &gt; 
               
               
                 103040 
                 31 
                 Jan. 4, 2020 
                 5611 
                 Sales VAT 10% 
                 Invoice 1018 
                 −2,800.00 
               
               
                 103040 
                 32 
                 Jan. 4, 2020 
                 2310 
                 Customers Domestic 
                 Invoice 1018 
                 30,800.00 
               
               
                 108065 
                 42 
                 Jan. 15, 2020 
                 2110 
                 Resale Items 
                 Direct Cost 
                 26,500.00 
                 &lt; &gt; 
               
               
                   
                   
                   
                   
                   
                 44127904 on 
               
               
                   
                   
                   
                   
                   
                 Jan. 15, 2020 
               
               
                 108065 
                 43 
                 Jan. 15, 2020 
                 7191 
                 Direct Cost Applied, Retail 
                 Direct Cost 
                 −26,500.00 
               
               
                   
                   
                   
                   
                   
                 44127904 on 
               
               
                   
                   
                   
                   
                   
                 Jan. 15, 2020 
               
               
                 108065 
                 44 
                 Jan. 15, 2020 
                 7110 
                 Purch., Retail - Dom. 
                 Invoice 1027 
                 26,500.00 
               
               
                 108065 
                 45 
                 Jan. 15, 2020 
                 5630 
                 Purchase VAT 25% 
                 Invoice 1027 
                 6,625.00 
               
               
                 108065 
                 46 
                 Jan. 15, 2020 
                 5410 
                 Vendors, Domestic 
                 Invoice 1027 
                 −33,125.00 
               
               
                 PP000003 
                 33 
                 Jan. 15, 2020 
                 2920 
                 Bank, LCY 
                 Customer 10 
                 30,800.00 
                 &lt;Case 3&gt; 
               
               
                 PP000003 
                 34 
                 Jan. 15, 2020 
                 2310 
                 Customers Domestic 
                 Customer 10 
                 −30,800.00 
                 Stage 1 
               
               
                   
                   
                   
                   
                   
                   
                   
                 Step 2 
               
               
                 PP000004 
                 35 
                 Jan. 22, 2020 
                 2920 
                 Bank, LCY 
                 Customer 20 
                 50,000.00 
                 &lt;Case 4&gt; 
               
               
                 PP000004 
                 36 
                 Jan. 22, 2020 
                 2310 
                 Vendors, Domestic 
                 Customer 20 
                 −50,000.00 
                 Stage 1 
               
               
                 103041 
                 47 
                 Jan. 19, 2020 
                 2110 
                 Resale Items 
                 Direct Cost 
                 −11,500.00 
                 &lt; &gt; 
               
               
                   
                   
                   
                   
                   
                 44171511 on 
               
               
                   
                   
                   
                   
                   
                 Jan. 19, 2020 
               
               
                 103041 
                 48 
                 Jan. 19, 2020 
                 7190 
                 Cost of Retail Sold 
                 Direct Cost 
                 11,500.00 
               
               
                   
                   
                   
                   
                   
                 44171511 on 
               
               
                   
                   
                   
                   
                   
                 Jan. 19, 2020 
               
               
                 103041 
                 49 
                 Jan. 19, 2020 
                 6110 
                 Sales, Retail - Dom. 
                 Invoice 1019 
                 −14,936.20 
               
               
                 103041 
                 50 
                 Jan. 19, 2020 
                 5610 
                 Sales VAT 25% 
                 Invoice 1019 
                 −3,734.05 
               
               
                 103041 
                 51 
                 Jan. 19, 2020 
                 2310 
                 Customers Domestic 
                 Invoice 1019 
                 18,670.25 
               
               
                 PP000005 
                 40 
                 Jan. 31, 2020 
                 2920 
                 Bank, LCY 
                 Vendor 62000 
                 −8,750.00 
                 &lt;Case 5&gt; 
               
               
                 PP000005 
                 41 
                 Jan. 31, 2020 
                 5410 
                 Vendors, Domestic 
                 Vendor 62000 
                 8,750.00 
                 Stage 1 
               
               
                   
                   
                   
                   
                   
                   
                   
                 Stage 2 
               
               
                 PP000006 
                 52 
                 Feb. 12, 2020 
                 2920 
                 Bank, LCY 
                 Customer 44 
                 18,670.25 
                 &lt;Case 6&gt; 
               
               
                 PP000006 
                 53 
                 Feb. 12, 2020 
                 2310 
                 Customers Domestic 
                 Customer 44 
                 −18,670.25 
                 Stage 1 
               
               
                   
                   
                   
                   
                   
                   
                   
                 Stage 2 
               
               
                 PP000007 
                 62 
                 Feb. 23, 2020 
                 2920 
                 Bank, LCY 
                 Drawing by 
                 −57,000.00 
                 &lt;Case 7&gt; 
               
               
                   
                   
                   
                   
                   
                 Owner 
               
               
                 PP000007 
                 61 
                 Feb. 23, 2020 
                 3120 
                 Retained Earnings 
                 Drawing by 
                 57,000.00 
                 Stage 1 
               
               
                   
                   
                   
                   
                   
                 Owner 
               
               
                 108061 
                 11 
                 Dec. 7, 2020 
                 7110 
                 Purch., Retail - Dom. 
                 Order 106037 
                 5,500.00 
                 &lt; &gt; 
               
               
                 108061 
                 12 
                 Dec. 7, 2020 
                 5630 
                 Purchase VAT 25% 
                 Order 106037 
                 1,375.00 
               
               
                 108061 
                 13 
                 Dec. 7, 2020 
                 5410 
                 Vendors, Domestic 
                 Order 106037 
                 −6,875.00 
               
               
                 108061 
                 26 
                 Dec. 7, 2020 
                 2110 
                 Resale Items 
                 Direct Cost 
                 5,500.00 
               
               
                   
                   
                   
                   
                   
                 10000 on 
               
               
                   
                   
                   
                   
                   
                 Dec. 7, 2020 
               
               
                 108061 
                 27 
                 Dec. 7, 2020 
                 7191 
                 Direct Cost Applied, Retail 
                 Direct Cost 
                 −5,500.00 
               
               
                   
                   
                   
                   
                   
                 10000 on 
               
               
                   
                   
                   
                   
                   
                 Dec. 7, 2020 
               
               
                   
               
            
           
           
               
               
               
               
               
               
               
               
               
               
            
               
                   
                   
                   
                   
                   
                   
                 Cash 
                   
                   
                   
               
               
                   
                   
                   
                   
                 Cash 
                   
                 Flow 
               
               
                   
                   
                 Entry 
                 Original 
                 Flow 
                   
                 Account 
                 Account 
                   
                 Amount 
               
               
                 Document No. 
                 Document No. 
                 No. 
                 Doc. No. 
                 Date 
                 Reclassify 
                 No. 
                 Name 
                 Description 
                 (LCY) 
               
               
                   
               
            
           
           
               
               
            
               
                 FA0001 
                 This Document is not converted by program to a Cash Flow Ledger Entry as Document does not have a Cash 
               
               
                 FA0001 
                 Account. It may be used by program, if applicable, in other Cash Flow Ledger Entries. 
               
            
           
           
               
               
               
               
               
               
               
               
               
               
            
               
                 FA0001 
                   
                   
                   
                   
                   
                   
                   
                   
                   
               
               
                 PAYMENT0001 
               
               
                 PAYMENT0001 
                 PAYMENT0001 
                 1 
                   
                 Jan. 1, 
                 FALSE 
                 3110 
                 Capital 
                 Contribution 
                 1,000,000.00 
               
               
                   
                   
                   
                   
                 2020 
                   
                   
                 Stock 
                 of cash capital 
               
            
           
           
               
               
            
               
                 PAYMENT0002 
                 This Document is not converted by program to a Cash Flow Ledger Entry as Document does not have a Cash 
               
               
                 PAYMENT0002 
                 Account. It may be used by program, if applicable, in other Cash Flow Ledger Entries. 
               
            
           
           
               
               
               
               
               
               
               
               
               
               
            
               
                 PAYMENT0002 
                   
                   
                   
                   
                   
                   
                   
                   
                   
               
               
                 PAYMENT0002 
               
               
                 PAYMENT0002 
               
               
                 PAYMENT0002 
               
               
                 PAYMENT0003 
               
               
                 PAYMENT0003 
                 PAYMENT0003 
                 2 
                   
                 Jan. 2, 
                 FALSE 
                 5410 
                 Vendors, 
                 Lewis Home 
                 −2,700.00 
               
               
                   
                   
                   
                   
                 2020 
                   
                   
                 Domestic 
                 Furniture 
               
            
           
           
               
               
            
               
                 103040 
                 This Document is not converted by program to a Cash Flow Ledger Entry as Document does not have a Cash 
               
               
                 103040 
                 Account. It may be used by program, if applicable, in other Cash Flow Ledger Entries. 
               
            
           
           
               
               
               
               
               
               
               
               
               
               
            
               
                 103040 
                   
                   
                   
                   
                   
                   
                   
                   
                   
               
            
           
           
               
               
            
               
                 108065 
                 This Document is not converted by program to a Cash Flow Ledger Entry as Document does not have a Cash 
               
               
                 108065 
                 Account. It may be used by program, if applicable, in other Cash Flow Ledger Entries. 
               
            
           
           
               
               
               
               
               
               
               
               
               
               
            
               
                 108065 
                   
                   
                   
                   
                   
                   
                   
                   
                   
               
               
                 108065 
               
               
                 108065 
               
               
                 PP000003 
               
               
                 PP000003 
                 PP000003 
                 11 
                   
                 Jan. 15, 
                 TRUE 
                 2310 
                 Customers 
                 Customer 
                 30,800.00 
               
               
                   
                   
                   
                   
                 2020 
                   
                   
                 Domestic 
                 10 
               
               
                   
                 PP000003 
                 12 
                 103040 
                 Jan. 15, 
                 TRUE 
                 6710 
                 Consulting 
                 Customer 
                 28,000.00 
               
               
                   
                   
                   
                   
                 2020 
                   
                   
                 Fees - Dom. 
                 10 
               
               
                   
                 PP000003 
                 13 
                 103040 
                 Jan. 15, 
                 TRUE 
                 5611 
                 Sales VAT 
                 Customer 
                 2,800.00 
               
               
                   
                   
                   
                   
                 2020 
                   
                   
                 10% 
                 10 
               
               
                   
                 PP000003 
                 14 
                   
                 Jan. 15, 
                 TRUE 
                 2310 
                 Customers 
                 Customer 
                 −30,800.00 
               
               
                   
                   
                   
                   
                 2020 
                   
                   
                 Domestic 
                 10 
               
               
                 PP000004 
               
               
                 PP000004 
                 PP000004 
                 15 
                   
                 Jan. 22, 
                 FALSE 
                 2310 
                 Customers 
                 Customer 
                 50,000.00 
               
               
                   
                   
                   
                   
                 2020 
                   
                   
                 Domestic 
                 20 
               
            
           
           
               
               
            
               
                 103041 
                 This Document is not converted by program to a Cash Flow Ledger Entry as Document does not have a Cash 
               
               
                 103041 
                 Account. It may be used by program, if applicable, in other Cash Flow Ledger Entries. 
               
            
           
           
               
               
               
               
               
               
               
               
               
               
            
               
                 103041 
                   
                   
                   
                   
                   
                   
                   
                   
                   
               
               
                 103041 
               
               
                 103041 
               
               
                 PP000005 
               
               
                 PP000005 
                 PP000005 
                 16 
                   
                 Jan. 31, 
                 TRUE 
                 5410 
                 Vendors, 
                 Vendor 
                 −8,750.00 
               
               
                   
                   
                   
                   
                 2020 
                   
                   
                 Domestic 
                 62000 
               
               
                   
                 PP000005 
                 17 
                 108064 
                 Jan. 31, 
                 TRUE 
                 8130 
                 Repairs &amp; 
                 Vendor 
                 −7,000.00 
               
               
                   
                   
                   
                   
                 2020 
                   
                   
                 Maintenance 
                 62000 
               
               
                   
                 PP000005 
                 18 
                 108064 
                 Jan. 31, 
                 TRUE 
                 5630 
                 Purchase VAT 
                 Vendor 
                 −1,750.00 
               
               
                   
                   
                   
                   
                 2020 
                   
                   
                 25% 
                 62000 
               
               
                   
                 PP000005 
                 19 
                   
                 Jan. 31, 
                 TRUE 
                 5410 
                 Vendors, 
                 Vendor 
                 8,750.00 
               
               
                   
                   
                   
                   
                 2020 
                   
                   
                 Domestic 
                 62000 
               
               
                 PP000006 
               
               
                 PP000006 
                 PP000006 
                 20 
                   
                 Feb. 12, 
                 TRUE 
                 2310 
                 Customers 
                 Customer 
                 18,670.25 
               
               
                   
                   
                   
                   
                 2020 
                   
                   
                 Domestic 
                 44 
               
               
                   
                 PP000006 
                 21 
                 103041 
                 Feb. 12, 
                 TRUE 
                 6110 
                 Sales, Retail - 
                 Customer 
                 14,936.20 
               
               
                   
                   
                   
                   
                 2020 
                   
                   
                 Dom. 
                 44 
               
               
                   
                 PP000006 
                 22 
                 103041 
                 Feb. 12, 
                 TRUE 
                 5610 
                 Sales VAT 
                 Customer 
                 3,734.05 
               
               
                   
                   
                   
                   
                 2020 
                   
                   
                 25% 
                 44 
               
               
                   
                 PP000006 
                 23 
                   
                 Feb. 12, 
                 TRUE 
                 2310 
                 Customers 
                 Customer 
                 −18,670.25 
               
               
                   
                   
                   
                   
                 2020 
                   
                   
                 Domestic 
                 44 
               
               
                 PP000007 
               
               
                 PP000007 
                 PP000007 
                 24 
                   
                 Feb. 23, 
                 FALSE 
                 3120 
                 Retained 
                 Drawing by 
                 −57,000.00 
               
               
                   
                   
                   
                   
                 2020 
                   
                   
                 Earnings 
                 Owner 
               
            
           
           
               
               
            
               
                 108061 
                 This Document is not converted by program to a Cash Flow Ledger Entry as Document does not have a Cash 
               
               
                 108061 
                 Account. It may be used by program, if applicable, in other Cash Flow Ledger Entries. 
               
            
           
           
               
               
               
               
               
               
               
               
               
               
            
               
                 108061 
                   
                   
                   
                   
                   
                   
                   
                   
                   
               
               
                 108061 
               
               
                 108061 
               
               
                   
               
            
           
         
       
     
     
       
         
           
               
             
               
                   
               
               
                 CASE 1 
               
               
                   
               
             
            
               
                   
               
            
           
           
               
            
               
                 Stage 1 Start: General Ledger Doc. No. PAYMENT0001 is identified for inclusion in Cash Basis Accounts by the program as it has a Liquid Fund A/c 
               
               
                 (G/L Account No. 2920) 
               
               
                 General Ledger Entry 
               
            
           
           
               
               
               
               
               
               
               
               
               
               
               
            
               
                   
                   
                   
                   
                 G/L 
                   
                   
                   
                   
                   
                   
               
               
                   
                   
                   
                 Document 
                 Account 
                 Account 
                   
                   
                 Source 
                 Source 
               
               
                 Entry No. 
                 Document No. 
                 Posting Date 
                 Type 
                 No. 
                 Name 
                 Description 
                 Amount 
                 Type 
                 No. 
                 Reversed 
               
               
                   
               
               
                 1 
                 PAYMENT0001 
                 Jan. 1, 2020 
                 Payment 
                 2920 
                 Bank, 
                 Contribution of 
                 1,000,000.00 
                 Bank 
                 NBL 
                 FALSE 
               
               
                   
                   
                   
                   
                   
                 LCY 
                 cash capital 
                   
                 Account 
               
               
                 2 
                 PAYMENT0001 
                 Jan. 1, 2020 
                 Payment 
                 3110 
                 Capital 
                 Contribution of 
                 −1,000,000.00 
                 Bank 
                 NBL 
                 FALSE 
               
               
                   
                   
                   
                   
                   
                 Stock 
                 cash capital 
                   
                 Account 
               
            
           
           
               
            
               
                 Stage 1 Processing Steps: 
               
               
                 1 Entry No. 1 is deleted 
               
               
                 2 Entry No. 2 is multiplied by −1 &amp; added to CF Ledger Entry as Entry No. 1 below 
               
               
                 Stage 1 Completion: Cash Flow Ledger Entry from General ledger Entry 
               
               
                   
               
            
           
           
               
            
               
                 Cash Flow Ledger Entry 
               
            
           
           
               
               
               
               
               
               
               
               
               
               
               
            
               
                   
                   
                 Original 
                 Cash Flow 
                   
                 Cash Flow 
                 Account 
                   
                 Amount 
                 Source 
                 Source 
               
               
                 Entry No. 
                 Document No. 
                 Doc. No. 
                 Date 
                 Reclassify 
                 Account No. 
                 Name 
                 Description 
                 (LCY) 
                 Type 
                 No. 
               
               
                   
               
               
                 1 
                 PAYMENT0001 
                   
                 Jan. 1, 
                 FALSE 
                 3110 
                 Capital 
                 Contribution of 
                 1,000,000.00 
                 Liquid 
                 NBL 
               
               
                   
                   
                   
                 2020 
                   
                   
                 Stock 
                 cash capital 
                   
                 Funds 
               
            
           
           
               
            
               
                 Stage 2 As Doc. No. PAYMENT0001 does not have an A/R or A/P Account, the program does not go to Stage 2 
               
               
                   
               
            
           
         
       
     
     
       
         
           
               
             
               
                   
               
               
                 CASE 2 
               
               
                   
               
             
            
               
                   
               
            
           
           
               
            
               
                 Stage 1 Start: General ledger Doc. No. PAYMENT0003 is identified for inclusion in Cash Basis Accounts by the program as it has a Liquid Fund A/c 
               
               
                 (G/L Account No. 2920) 
               
               
                 General Ledger Entry 
               
            
           
           
               
               
               
               
               
               
               
               
               
               
               
            
               
                   
                   
                   
                   
                 G/L 
                   
                   
                   
                   
                   
                   
               
               
                   
                   
                   
                 Document 
                 Account 
                 Account 
                   
                   
                 Source 
                 Source 
               
               
                 Entry No. 
                 Document No. 
                 Posting Date 
                 Type 
                 No. 
                 Name 
                 Description 
                 Amount 
                 Type 
                 No. 
                 Reversed 
               
               
                   
               
               
                 9 
                 PAYMENT0003 
                 Jan. 2, 2020 
                 Payment 
                 2520 
                 Bank, 
                 Lewis Home 
                 −2,700.00 
                 Bank 
                 NBL 
                 FALSE 
               
               
                   
                   
                   
                   
                   
                 LCY 
                 Furniture 
                   
                 Account 
               
               
                 10 
                 PAYMENT0003 
                 Jan. 2, 2020 
                 Payment 
                 5410 
                 Vendors, 
                 Lewis Home 
                 2,700.00 
                 Vendor 
                 40000 
                 FALSE 
               
               
                   
                   
                   
                   
                   
                 Domestic 
                 Furniture 
               
            
           
           
               
            
               
                 Stage 1 Processing Steps: 
               
               
                 1 Entry No. 9 is deleted 
               
               
                 2 Entry No. 10 is multiplied by −1 &amp; added to CF Ledger Entry as Entry No. 2 below 
               
               
                 Stage 1 Completion: Cash Flow Ledger Entry from General ledger Entry 
               
               
                   
               
            
           
           
               
            
               
                 Cash Flow Ledger Entry 
               
            
           
           
               
               
               
               
               
               
               
               
               
               
               
            
               
                   
                   
                 Original 
                 Cash Flow 
                   
                 Cash Flow 
                 Account 
                   
                 Amount 
                 Source 
                 Source 
               
               
                 Entry No. 
                 Document No. 
                 Doc. No. 
                 Date 
                 Reclassify 
                 Account No. 
                 Name 
                 Description 
                 (LCY) 
                 Type 
                 No. 
               
               
                   
               
               
                 2 
                 PAYMENT0003 
                   
                 Jan. 2, 
                 FALSE 
                 5410 
                 Vendors, 
                 Lewis Home 
                 −2,700.00 
                 Payables 
                 40000 
               
               
                   
                   
                   
                 2020 
                   
                   
                 Domestic 
                 Furniture 
               
            
           
           
               
            
               
                 Stage 2 Processing Steps: 
               
               
                 3 Since Doc. No. PAYMENT0003 has a Vendor A/c, the program checks Vendor Ledger Entries. Since the Doc. No. PAYMENT0003 is not applied, the 
               
               
                 program does not proceed further. 
               
               
                   
               
            
           
           
               
            
               
                 Applied Vendor Entries 
               
            
           
           
               
               
               
               
               
               
               
               
               
               
            
               
                   
                   
                 Document 
                   
                   
                 External 
                 Currency 
                   
                   
                 Closed by 
               
               
                 Entry No. 
                 Posting Date 
                 Type 
                 Document No. 
                 Description 
                 Document No. 
                 Code 
                 Original Amount 
                 Amount 
                 Amount 
               
               
                   
               
            
           
           
               
            
               
                 No Application 
               
               
                   
               
            
           
         
       
     
     
       
         
           
               
             
               
                   
               
               
                 CASE 3 
               
               
                   
               
             
            
               
                   
               
            
           
           
               
            
               
                 Stage 1 Start: General Ledger No. No. PP000003 is identified for inclusion in Cash Basis Accounts by the program as it has a liquid Fund A/c 
               
               
                 (G/L Account No. 2920) 
               
               
                 General Ledger Entry 
               
            
           
           
               
               
               
               
               
               
               
               
               
               
               
            
               
                   
                   
                   
                   
                 G/L 
                   
                   
                   
                   
                   
                   
               
               
                   
                   
                   
                 Document 
                 Account 
                 Account 
                   
                   
                 Source 
                 Source 
               
               
                 Entry No. 
                 Document No. 
                 Posting Date 
                 Type 
                 No. 
                 Name 
                 Description 
                 Amount 
                 Type 
                 No. 
                 Reversed 
               
               
                   
               
               
                 33 
                 PP000003 
                 Jan. 15, 2020 
                 Payment 
                 2920 
                 Bank, 
                 Customer 10 
                 30,800.00 
                 Bank 
                 NBL 
                 FALSE 
               
               
                   
                   
                   
                   
                   
                 LCY 
                   
                   
                 Account 
               
               
                 34 
                 PP900003 
                 Jan. 15, 2020 
                 Payment 
                 2310 
                 Customers 
                 Customer 10 
                 −30,800.00 
                 Customer 
                 10090 
                 FALSE 
               
               
                   
                   
                   
                   
                   
                 Domestic 
               
            
           
           
               
            
               
                 Stage 1 Processing Steps: 
               
               
                 1 Entry No. 33 is deleted 
               
               
                 2 Entry No. 34 is multiplied by −1 &amp; added to CF Ledger Entry as Entry No. 11 below 
               
               
                 Stage 1 Completion: Cash Flow Ledger Entry from General Ledger Entry 
               
               
                   
               
            
           
           
               
            
               
                 Cash Flow Ledger Entry 
               
            
           
           
               
               
               
               
               
               
               
               
               
               
               
            
               
                   
                   
                 Original 
                 Cash Flow 
                   
                 Cash Flow 
                 Account 
                   
                 Amount 
                 Source 
                 Source 
               
               
                 Entry No. 
                 Document No. 
                 Doc. No. 
                 Date 
                 Reclassify 
                 Account No. 
                 Name 
                 Description 
                 (LCY) 
                 Type 
                 No. 
               
               
                   
               
               
                 11 
                 PP000003 
                   
                 Jan. 15, 
                 TRUE 
                 2310 
                 Customers 
                 Customer 10 
                 30,800.90 
                 Receivables 
                 10000 
               
               
                   
                   
                   
                 2020 
                   
                   
                 Domestic 
               
            
           
           
               
            
               
                 Stage 2 Processing Steps: 
               
               
                 1 Since Doc. No. PP000003 has a Vendor A/c, the program checks Vender Ledger Entries to see if it is applied. The program finds that the Doc. No. 
               
               
                 PP000003 is applied to Doc. No. 103040 
               
               
                   
               
            
           
           
               
            
               
                 Applied Customer Entries 
               
            
           
           
               
               
               
               
               
               
               
               
            
               
                   
                   
                 Document 
                   
                   
                   
                   
                 Closed by 
               
               
                 Entry No. 
                 Posting Date 
                 Type 
                 Document No. 
                 Description 
                 Original Amount 
                 Amount 
                 Amount 
               
               
                   
               
               
                 32 
                 Jan. 4, 2020 
                 Invoice 
                 103040 
                 Invoice 1018 
                 30,800.00 
                 30,800.00 
                 30,800.00 
               
            
           
           
               
            
               
                 Processing Steps: 
               
               
                 1 Calculated Multiplication Factor (MF) = Applied Amount/Total AR for Doc. No. 103040 
               
               
                 2 Create Additional Cash Flow Ledger Entries by multiplying all Entries in Original Doc. No. 103040 by MF 
               
               
                   
               
            
           
           
               
            
               
                 Stage 2- Calculate Multiplication Factor from ‘Original’ General Ledger Entry 
               
            
           
           
               
               
               
               
               
               
               
            
               
                   
                   
                   
                   
                 G/L 
                   
                   
               
               
                   
                   
                   
                 Document 
                 Account 
               
               
                 Entry No. 
                 Document No. 
                 Posting Date 
                 Type 
                 No. 
                 Account Name 
                 Description 
               
               
                   
               
               
                 30 
                 103040 
                 Jan. 4, 2020 
                 Invoice 
                 6710 
                 Consulting Fees - Dom. 
                 Invoice 1013 
               
               
                 31 
                 103040 
                 Jan. 4, 2020 
                 Invoice 
                 5611 
                 Sales VAT 10% 
                 Invoice 1013 
               
               
                 32 
                 103040 
                 Jan. 4, 2020 
                 Invoice 
                 2310 
                 Customers Domestic 
                 Invoice 1013 
               
               
                   
               
            
           
           
               
            
               
                 Stage 2- Calculate Multiplication Factor from ‘Original’ General Ledger Entry 
               
            
           
           
               
               
               
               
               
               
               
            
               
                   
                   
                 Source 
                 Source 
                   
                 Multiplication 
                 CF Entry Amount 
               
               
                 Entry No. 
                 Amount 
                 Type 
                 No. 
                 Reversed 
                 Factor (MF) 
                 (Amount × MF) 
               
               
                   
               
               
                 30 
                 −28,000.00 
                 Customer 
                 10000 
                 FALSE 
                 −1 
                 28,000.00 
               
               
                 31 
                 −2,800.00 
                 Customer 
                 10000 
                 FALSE 
                 −1 
                 2,800.00 
               
               
                 32 
                 30,800.00 
                 Customer 
                 10000 
                 FALSE 
                 −1 
                 (30,800.00) 
               
               
                   
               
            
           
           
               
            
               
                 Stage 2 Completion-Subprocess Creates Additional Cash Flow Ledger Entries 
               
            
           
           
               
               
               
               
               
               
               
               
               
               
               
            
               
                   
                   
                 Original 
                 Cash Flow 
                   
                 Cash Flow 
                 Account 
                   
                 Amount 
                 Source 
                 Source 
               
               
                 Entry No. 
                 Document No. 
                 Doc. No. 
                 Date 
                 Reclassify 
                 Account No. 
                 Name 
                 Description 
                 (LCY) 
                 Type 
                 No. 
               
               
                   
               
               
                 12 
                 PP000003 
                 103040 
                 Jan. 15, 
                 TRUE 
                 6710 
                 Consulting 
                 Customer 10 
                 28,000.00 
                 Receivables 
                 10000 
               
               
                   
                   
                   
                 2020 
                   
                   
                 Fees - Dom. 
               
               
                 13 
                 PP000003 
                 103040 
                 Jan. 15, 
                 TRUE 
                 5611 
                 Sales VAT 
                 Customer 10 
                 2,800.00 
                 Receivables 
                 10000 
               
               
                   
                   
                   
                 2020 
                   
                   
                 10% 
               
               
                 14 
                 PP000003 
                   
                 Jan. 15, 
                 TRUE 
                 2310 
                 Customers 
                 Customer 10 
                 −30,800.00 
                 Receivables 
                 10000 
               
               
                   
                   
                   
                 2020 
                   
                   
                 Domestic 
               
               
                   
               
            
           
           
               
            
               
                 Complete Reclassified Cash Flow Ledger Entries 
               
            
           
           
               
               
               
               
               
               
               
               
               
               
               
            
               
                   
                   
                 Original 
                 Cash Flow 
                   
                 Cash Flow 
                 Account 
                   
                 Amount 
                 Source 
                 Source 
               
               
                 Entry No. 
                 Document No. 
                 Doc. No. 
                 Date 
                 Reclassify 
                 Account No. 
                 Name 
                 Description 
                 (LCY) 
                 Type 
                 No. 
               
               
                   
               
               
                 11 
                 PP000003 
                   
                 Jan. 15, 
                 TRUE 
                 2310 
                 Customers 
                 Customer 10 
                 30,800.00 
                 Receivables 
                 10000 
               
               
                   
                   
                   
                 2020 
                   
                   
                 Domestic 
               
               
                 12 
                 PP000003 
                 103040 
                 Jan. 15, 
                 TRUE 
                 6710 
                 Consulting 
                 Customer 10 
                 28,000.00 
                 Receivables 
                 10000 
               
               
                   
                   
                   
                 2020 
                   
                   
                 Fees - Dom. 
               
               
                 13 
                 PP000003 
                 103040 
                 Jan. 15, 
                 TRUE 
                 5611 
                 Sales VAT 
                 Customer 10 
                 2,800.00 
                 Receivables 
                 10000 
               
               
                   
                   
                   
                 2020 
                   
                   
                 10% 
               
               
                 14 
                 PP000003 
                   
                 Jan. 15, 
                 TRUE 
                 2310 
                 Customers 
                 Customer 10 
                 −30,800.00 
                 Receivables 
                 10000 
               
               
                   
                   
                   
                 2020 
                   
                   
                 Domestic 
               
               
                   
               
               
                 Explanatory Notes: 
               
               
                 1 The Cash Flow A/c No. is the same as General Ledger A/c No for all Entries 
               
               
                 2 The Cash Flow Date is the Cash Flow Date for PP000003 
               
               
                 3 The Original Doc. No. (from which CF Ledger Entry is derived) is also shown 
               
            
           
         
       
     
     
       
         
           
               
             
               
                   
               
               
                 CASE 4 
               
               
                   
               
             
            
               
                   
               
            
           
           
               
            
               
                 Stage 1 Start: General Ledger Doc. No. PP000004 is identified for inclusion in Cash Basis Accounts by the program as it has a Liquid Fund A/c 
               
               
                 (G/L Account No. 2920) 
               
               
                 General Ledger Entry 
               
            
           
           
               
               
               
               
               
               
               
               
               
               
               
            
               
                   
                   
                   
                   
                 G/L 
                   
                   
                   
                   
                   
                   
               
               
                   
                   
                   
                 Document 
                 Account 
                 Account 
                   
                   
                 Source 
                 Source 
               
               
                 Entry No. 
                 Document No. 
                 Posting Date 
                 Type 
                 No. 
                 Name 
                 Description 
                 Amount 
                 Type 
                 No. 
                 Reversed 
               
               
                   
               
               
                 35 
                 PP000004 
                 Jan. 22, 2020 
                 Payment 
                 2920 
                 Bank, 
                 Customer 20 
                 50,000.00 
                 Bank 
                 NBL 
                 FALSE 
               
               
                   
                   
                   
                   
                   
                 LCY 
                   
                   
                 Account 
               
               
                 36 
                 PP000004 
                 Jan. 22, 2020 
                 Payment 
                 2310 
                 Customers 
                 Customer 20 
                 −50,000.00 
                 Customer 
                 20000 
                 FALSE 
               
               
                   
                   
                   
                   
                   
                 Domestic 
               
            
           
           
               
            
               
                 Stage 1 Processing Steps: 
               
               
                 1 Entry No. 35 is deleted 
               
               
                 2 Entry No. 36 is multiplied by −1 &amp; added to CF Ledger Entry as Entry No. 15 below 
               
               
                 Stage 1 Completion: Cash Flow Ledger Entry from General ledger Entry 
               
               
                   
               
            
           
           
               
            
               
                 Cash Flow Ledger Entry 
               
            
           
           
               
               
               
               
               
               
               
               
               
               
               
            
               
                   
                   
                 Original 
                 Cash Flow 
                   
                 Cash Flow 
                 Account 
                   
                 Amount 
                 Source 
                 Source 
               
               
                 Entry No. 
                 Document No. 
                 Doc. No. 
                 Date 
                 Reclassify 
                 Account No. 
                 Name 
                 Description 
                 (LCY) 
                 Type 
                 No. 
               
               
                   
               
               
                 15 
                 PP000004 
                   
                 Jan. 22, 
                 FALSE 
                 2310 
                 Customers 
                 Customer 20 
                 50,000.00 
                 Receivables 
                 20000 
               
               
                   
                   
                   
                 2020 
                   
                   
                 Domestic 
               
            
           
           
               
            
               
                 Stage 2 Processing Steps: 
               
               
                 1 Since Doc. No. PP000004 has a Customer A/c, the program checks Customer Ledger Entries to see if this Receipt is applied. Since it is not applied the 
               
               
                 program does not proceed further. 
               
               
                   
               
            
           
         
       
     
     
       
         
           
               
             
               
                   
               
               
                 CASE 5 
               
               
                   
               
             
            
               
                   
               
            
           
           
               
            
               
                 Stage 1 Start: General Ledger Doc. No. PP000005 is identified for inclusion in Cash Basis Accounts by the program as it has a Liquid Fund A/c 
               
               
                 (G/L Account No. 2920) 
               
               
                 General Ledger Entry 
               
            
           
           
               
               
               
               
               
               
               
               
               
               
               
            
               
                   
                   
                   
                   
                 G/L 
                   
                   
                   
                   
                   
                   
               
               
                   
                   
                   
                 Document 
                 Account 
                 Account 
                   
                   
                 Source 
                 Source 
               
               
                 Entry No. 
                 Document No. 
                 Posting Date 
                 Type 
                 No. 
                 Name 
                 Description 
                 Amount 
                 Type 
                 No. 
                 Reversed 
               
               
                   
               
               
                 40 
                 PP000005 
                 Jan. 31, 2020 
                 Payment 
                 2920 
                 Bank, 
                 Vendor 65000 
                 −8,750.00 
                 Bank 
                 NBL 
                 FALSE 
               
               
                   
                   
                   
                   
                   
                 LCY 
                   
                   
                 Account 
               
               
                 41 
                 PP000005 
                 Jan. 31, 2020 
                 Payment 
                 5410 
                 Vendors, 
                 Vendor 65000 
                 8,750.00 
                 Vendor 
                 62000 
                 FALSE 
               
               
                   
                   
                   
                   
                   
                 Domestic 
               
            
           
           
               
            
               
                 Stage 1 Processing Steps: 
               
               
                 1 Entry No. 40 is deleted 
               
               
                 2 Entry No. 41 is multiplied by −1 &amp; added to CF Ledger Entry as Entry No. 16 below 
               
               
                 Stage 1 Completion: Cash Flow Ledger Entry from General ledger Entry 
               
               
                   
               
            
           
           
               
            
               
                 Cash Flow Ledger Entry 
               
            
           
           
               
               
               
               
               
               
               
               
               
               
               
            
               
                   
                   
                 Original 
                 Cash Flow 
                   
                 Cash Flow 
                 Account 
                   
                 Amount 
                 Source 
                 Source 
               
               
                 Entry No. 
                 Document No. 
                 Doc. No. 
                 Date 
                 Reclassify 
                 Account No. 
                 Name 
                 Description 
                 (LCY) 
                 Type 
                 No. 
               
               
                   
               
               
                 16 
                 PP000005 
                   
                 Jan. 31, 
                 TRUE 
                 5410 
                 Vendors, 
                 Vendor 62000 
                 −8,750.00 
                 Payables 
                 62000 
               
               
                   
                   
                   
                 2020 
                   
                   
                 Domestic 
               
            
           
           
               
            
               
                 Stage 2 Processing Steps: 
               
               
                 1 Since Doc. No. PP000005 has a Customer A/c, the program checks Customer Ledger Entries to see if it is applied. The program finds that the Doc. No. 
               
               
                 PP000005 is applied to Doc No. 108064 
               
               
                   
               
            
           
           
               
            
               
                 Applied Customer Entries 
               
            
           
           
               
               
               
               
               
               
               
               
            
               
                   
                   
                 Document 
                 Document 
                   
                   
                   
                 Closed by 
               
               
                 Entry No. 
                 Posting Date 
                 Type 
                 No. 
                 Description 
                 Original Amount 
                 Amount 
                 Amount 
               
               
                   
               
               
                 39 
                 Jan. 20, 2020 
                 Invoice 
                 108064 
                 Invoice 1029 
                 −8,750.00 
                 −8,750.00 
                 −8,750.00 
               
            
           
           
               
            
               
                 Processing Steps: 
               
               
                 1 Calculate Multiplication Factor (MF) = Applied Amount/Total AP for Doc. No. 108062 
               
               
                 2 Create Additional Cash Flow Ledger Entries by multiplying all Entries in Original Doc. No. 108064 by MF 
               
               
                   
               
            
           
           
               
            
               
                 Stage 2-Calculate Multiplication Factor from ‘Original’ General Ledger Entry 
               
            
           
           
               
               
               
               
               
               
               
            
               
                   
                   
                   
                   
                 G/L 
                   
                   
               
               
                   
                   
                   
                 Document 
                 Account 
               
               
                 Entry No. 
                 Document No. 
                 Posting Date 
                 Type 
                 No. 
                 Account Name 
                 Description 
               
               
                   
               
               
                 37 
                 108064 
                 Jan. 23, 2020 
                 Invoice 
                 8130 
                 Repairs and Maintenance 
                 Invoice 1029 
               
               
                 38 
                 108064 
                 Jan. 23, 2020 
                 Invoice 
                 5630 
                 Purchase VAT 25% 
                 Invoice 1029 
               
               
                 39 
                 108064 
                 Jan. 23, 2020 
                 Invoice 
                 5410 
                 Vendors, Domestic 
                 Invoice 1029 
               
               
                   
               
            
           
           
               
            
               
                 Stage 2-Calculate Multiplication Factor from ‘Original’ General Ledger Entry 
               
            
           
           
               
               
               
               
               
               
               
            
               
                   
                   
                 Source 
                 Source 
                   
                 Multiplication 
                 CF Entry Amount 
               
               
                 Entry No. 
                 Amount 
                 Type 
                 No. 
                 Reversed 
                 Factor (MF) 
                 (Amount × MF) 
               
               
                   
               
               
                 37 
                 7,000.00 
                 Vendor 
                 6200 
                 FALSE 
                 −1 
                 −7000 
               
               
                 38 
                 1,750.00 
                 Vendor 
                 6200 
                 FALSE 
                 −1 
                 −1750 
               
               
                 39 
                 −8,750.00 
                 Vendor 
                 6200 
                 FALSE 
                 −1 
                 8750 
               
               
                   
               
            
           
           
               
            
               
                 Stage 2 Completion-Subprocess Creates Additional Cash Flow Ledger Entries 
               
            
           
           
               
               
               
               
               
               
               
               
               
               
               
            
               
                   
                   
                 Original 
                 Cash Flow 
                   
                 Cash Flow 
                 Account 
                   
                 Amount 
                 Source 
                 Source 
               
               
                 Entry No. 
                 Document No. 
                 Doc. No. 
                 Date 
                 Reclassify 
                 Account No. 
                 Name 
                 Description 
                 (LCY) 
                 Type 
                 No. 
               
               
                   
               
               
                 17 
                 PP000005 
                 108064 
                 Jan. 31, 
                 TRUE 
                 8130 
                 Repairs and 
                 Vendor 62000 
                 −7,000.00 
                 Payables 
                 62000 
               
               
                   
                   
                   
                 2020 
                   
                   
                 Maintenance 
               
               
                 18 
                 PP000005 
                 108064 
                 Jan. 31, 
                 TRUE 
                 5630 
                 Purchase VAT 
                 Vendor 62000 
                 −1,750.00 
                 Payables 
                 62000 
               
               
                   
                   
                   
                 2020 
                   
                   
                 25% 
               
               
                 19 
                 PP000005 
                   
                 Jan. 31, 
                 TRUE 
                 5410 
                 Vendors, 
                 Vendor 62000 
                 8,750.00 
                 Payables 
                 62000 
               
               
                   
                   
                   
                 2020 
                   
                   
                 Domestic 
               
               
                   
               
            
           
           
               
            
               
                 Complete Reclassified Cash Flow Ledger Entries 
               
            
           
           
               
               
               
               
               
               
               
               
               
               
               
            
               
                   
                   
                 Original 
                 Cash Flow 
                   
                 Cash Flow 
                 Account 
                   
                 Amount 
                 Source 
                 Source 
               
               
                 Entry No. 
                 Document No. 
                 Doc. No. 
                 Date 
                 Reclassify 
                 Account No. 
                 Name 
                 Description 
                 (LCY) 
                 Type 
                 No. 
               
               
                   
               
               
                 16 
                 PP000005 
                   
                 Jan. 31, 
                 TRUE 
                 5410 
                 Vendors, 
                 Vendor 62000 
                 −8,750.00 
                 Payables 
                 62000 
               
               
                   
                   
                   
                 2020 
                   
                   
                 Domestic 
               
               
                 17 
                 PP000005 
                 108064 
                 Jan. 31, 
                 TRUE 
                 8130 
                 Repairs and 
                 Vendor 62000 
                 −7,000.00 
                 Payables 
                 62000 
               
               
                   
                   
                   
                 2020 
                   
                   
                 Maintenance 
               
               
                 18 
                 PP000005 
                 108064 
                 Jan. 31, 
                 TRUE 
                 5630 
                 Purchase VAT 
                 Vendor 62000 
                 −1,750.00 
                 Payables 
                 62000 
               
               
                   
                   
                   
                 2020 
                   
                   
                 25% 
               
               
                 19 
                 PP000005 
                   
                 Jan. 31, 
                 TRUE 
                 5410 
                 Vendors, 
                 Vendor 62000 
                 8,750.00 
                 Payables 
                 62000 
               
               
                   
                   
                   
                 2020 
                   
                   
                 Domestic 
               
               
                   
               
               
                 Explanatory Notes: 
               
               
                 1 The Cash Flow A/c No. is the same as General Ledger A/c No for all Entries 
               
               
                 2 The Cash Flow Date is the Cash Flow Date for PP000005 
               
               
                 3 The Original Doc. No. (from which CF Ledger Entry is derived) is also shown 
               
            
           
         
       
     
     
       
         
           
               
             
               
                   
               
               
                 CASE 6 
               
               
                   
               
             
            
               
                   
               
            
           
           
               
            
               
                 Stage 1 Start: General Ledger Doc. No. PP000006 is identified for inclusion in Cash Basis Accounts by the program as it has a Liquid Fund A/c 
               
               
                 (G/L Account No. 2920) 
               
               
                 General Ledger Entry 
               
            
           
           
               
               
               
               
               
               
               
            
               
                   
                   
                   
                   
                 G/L 
                   
                   
               
               
                   
                   
                   
                 Document 
                 Account 
                 Account 
               
               
                 Entry No. 
                 Document No. 
                 Posting Date 
                 Type 
                 No. 
                 Name 
                 Description 
               
               
                   
               
               
                 52 
                 PP000006 
                 Feb. 12, 2020 
                 Payment 
                 2920 
                 Bank, 
                 Customer 44 
               
               
                   
                   
                   
                   
                   
                 LCY 
               
               
                 53 
                 PP000006 
                 Feb. 12, 2020 
                 Payment 
                 2310 
                 Customers 
                 Customer 44 
               
               
                   
                   
                   
                   
                   
                 Dome 
               
               
                   
               
            
           
           
               
            
               
                 General Ledger Entry 
               
            
           
           
               
               
               
               
               
               
               
            
               
                   
                   
                 Source 
                 Source 
                   
                 Multiplication 
                 Cash Flow 
               
               
                 Entry No. 
                 Amount 
                 Type 
                 No. 
                 Reversed 
                 Factor (MF) 
                 Amount 
               
               
                   
               
               
                 52 
                 18,670.25 
                 Bank 
                 NBL 
                 FALSE 
               
               
                   
                   
                 Account 
               
               
                 53 
                 −18,670.25 
                 Customer 
                 44171511 
                 FALSE 
                 −1 
                 18,670.25 
               
            
           
           
               
            
               
                 Stage 1 Processing Steps: 
               
               
                 1 Entry No. 52 is deleted 
               
               
                 2 Entry No. 53 is multiplied by −1 &amp; added to CF Ledger Entry as Entry No. 20 below 
               
               
                 Stage 1 Completion: Cash Flow Ledger Entry from General ledger Entry 
               
               
                   
               
            
           
           
               
            
               
                 Cash Flow Ledger Entry 
               
            
           
           
               
               
               
               
               
               
               
               
               
               
               
            
               
                   
                   
                 Original 
                 Cash Flow 
                   
                 Cash Flow 
                 Account 
                   
                 Amount 
                 Source 
                 Source 
               
               
                 Entry No. 
                 Document No. 
                 Doc. No. 
                 Date 
                 Reclassify 
                 Account No. 
                 Name 
                 Description 
                 (LCY) 
                 Type 
                 No. 
               
               
                   
               
               
                 20 
                 PP000006 
                   
                 Feb. 12, 
                 TRUE 
                 2310 
                 Customers 
                 Customer 44 
                 18,670.25 
                 Receivables 
                 44171511 
               
               
                   
                   
                   
                 2020 
                   
                   
                 Domestic 
               
            
           
           
               
            
               
                 Stage 2 Processing Steps: 
               
               
                 1 Since Doc. No. PP000006 has a Customer A/c, the program checks Customer Ledger Entries to see if it is applied. The program finds that the Doc. No. 
               
               
                 PP000005 is applied to Doc. No. 103041 
               
               
                   
               
            
           
           
               
            
               
                 Applied Customer Entries 
               
            
           
           
               
               
               
               
               
               
            
               
                 Entry No. 
                 Posting Date 
                 Document Type 
                 Document N 
                 Description 
                 Original Amount 
               
               
                   
               
               
                 51 
                 Jan. 19, 2020 
                 Invoice 
                 103041 
                 Invoice 1019 
                 18,670.25 
               
            
           
           
               
            
               
                 Processing Steps: 
               
               
                 2 Calculate Multiplication Factor (MF) = Applied Amount/Total AP for Doc. No. 103041 
               
               
                 3 Create Additional Cash Flow Ledger Entries by multiplying all Entries in Original Doc. No. 103041 by MF 
               
               
                   
               
            
           
           
               
            
               
                 Stage 2-Calculate Multiplication Factor from ‘Original’ General Ledger Entry 
               
            
           
           
               
               
               
               
               
               
               
            
               
                   
                   
                   
                   
                 G/L 
                   
                   
               
               
                   
                   
                   
                 Document 
                 Account 
               
               
                 Entry No. 
                 Document No. 
                 Posting Date 
                 Type 
                 No. 
                 Account Name 
                 Description 
               
               
                   
               
               
                 47 
                 103041 
                 Jan. 19, 2020 
                   
                 2110 
                 Resale Items 
                 Direct Cost 44171511 
               
               
                 48 
                 103041 
                 Jan. 19, 2020 
                   
                 7190 
                 Cost of Retail Sol 
                 Direct Cost 44171511 
               
               
                 49 
                 103041 
                 Jan. 19, 2020 
                 Invoice 
                 6110 
                 Sales, Retail - Do 
                 Invoice 1019 
               
               
                 50 
                 103041 
                 Jan. 19, 2020 
                 Invoice 
                 5610 
                 Sales VAT 25% 
                 Invoice 1019 
               
               
                 51 
                 103041 
                 Jan. 19, 2020 
                 Invoice 
                 2310 
                 Customers Dome 
                 Invoice 1019 
               
               
                   
               
            
           
           
               
            
               
                 Stage 2-Calculate Multiplication Factor from ‘Original’ General Ledger Entry 
               
            
           
           
               
               
               
               
               
               
               
            
               
                   
                   
                 Source 
                 Source 
                   
                 Multiplication 
                 CF Entry Amount 
               
               
                 Entry No. 
                 Amount 
                 Type 
                 No. 
                 Reversed 
                 Factor (MF) 
                 (Amount × MF) 
               
               
                   
               
               
                 47 
                 −11,500.00 
                   
                   
                 FALSE 
               
               
                 48 
                 11,500.00 
                   
                   
                 FALSE 
               
               
                 49 
                 −14,936.20 
                 Customer 
                 44171511 
                 FALSE 
                 −1 
                 14,936.20 
               
               
                 50 
                 −3,734.05 
                 Customer 
                 44171511 
                 FALSE 
                 −1 
                 3,734.05 
               
               
                 51 
                 18,670.25 
                 Customer 
                 44171511 
                 FALSE 
                 −1 
                 (18,670.25) 
               
               
                   
               
            
           
           
               
            
               
                 Stage 2 Completion-Subprocess Creates Additional Cash Flow Ledger Entries 
               
            
           
           
               
               
               
               
               
               
               
               
               
               
               
            
               
                   
                   
                 Original 
                 Cash Flow 
                   
                 Cash Flow 
                 Account 
                   
                 Amount 
                 Source 
                 Source 
               
               
                 Entry No. 
                 Document No. 
                 Doc. No. 
                 Date 
                 Reclassify 
                 Account No. 
                 Name 
                 Description 
                 (LCY) 
                 Type 
                 No. 
               
               
                   
               
               
                 21 
                 PP000006 
                 103041 
                 Feb. 12, 
                 TRUE 
                 6110 
                 Sales, Retail - 
                 Customer 44 
                 14,936.20 
                 Receivables 
                 44171511 
               
               
                   
                   
                   
                 2020 
                   
                   
                 Dom. 
               
               
                 22 
                 PP000006 
                 103041 
                 Feb. 12, 
                 TRUE 
                 5610 
                 Sales VAT 
                 Customer 44 
                 3,734.05 
                 Receivables 
                 44171511 
               
               
                   
                   
                   
                 2020 
                   
                   
                 25% 
               
               
                 23 
                 PP000006 
                   
                 Feb. 12, 
                 TRUE 
                 2310 
                 Customers 
                 Customer 44 
                 −18,670.25 
                 Receivables 
                 44171511 
               
               
                   
                   
                   
                 2020 
                   
                   
                 Domestic 
               
               
                   
               
            
           
           
               
            
               
                 Complete Reclassified Cash Flow Ledger Entries 
               
            
           
           
               
               
               
               
               
               
               
               
               
               
               
            
               
                   
                   
                 Original 
                 Cash Flow 
                   
                 Cash Flow 
                 Account 
                   
                 Amount 
                 Source 
                 Source 
               
               
                 Entry No. 
                 Document No. 
                 Doc. No. 
                 Date 
                 Reclassify 
                 Account No. 
                 Name 
                 Description 
                 (LCY) 
                 Type 
                 No. 
               
               
                   
               
               
                 20 
                 PP000006 
                   
                 Feb. 12, 
                 TRUE 
                 2310 
                 Customers 
                 Customer 44 
                 18,670.25 
                 Receivables 
                 44171511 
               
               
                   
                   
                   
                 2020 
                   
                   
                 Domestic 
               
               
                 21 
                 PP000006 
                 103041 
                 Feb. 12, 
                 TRUE 
                 6110 
                 Sales, Retail - 
                 Customer 44 
                 14,936.20 
                 Receivables 
                 44171511 
               
               
                   
                   
                   
                 2020 
                   
                   
                 Dom. 
               
               
                 22 
                 PP000006 
                 103041 
                 Feb. 12, 
                 TRUE 
                 5610 
                 Sales VAT 
                 Customer 44 
                 3,734.05 
                 Receivables 
                 44171511 
               
               
                   
                   
                   
                 2020 
                   
                   
                 25% 
               
               
                 23 
                 PP000006 
                   
                 Feb. 12, 
                 TRUE 
                 2310 
                 Customers 
                 Customer 44 
                 −18,670.25 
                 Receivables 
                 44171511 
               
               
                   
                   
                   
                 2020 
                   
                   
                 Domestic 
               
               
                   
               
               
                 Explanatory Notes: 
               
               
                 1 The Cash Flow A/c No. is the same as General Ledger A/c No for all Entires 
               
               
                 2 The Cash Flow Date is the Cash Flow Date for PP000006 
               
               
                 3 The Original Doc. No. (from which CF Ledger Entry is derived) is also shown 
               
            
           
         
       
     
     
       
         
           
               
             
               
                   
               
               
                 CASE 7 
               
               
                   
               
             
            
               
                   
               
            
           
           
               
            
               
                 Stage 1 Start: General Ledger Doc. No. PP000007 is identified for inclusion in Cash Basis Accounts by the program as it has a Liquid Fund A/c 
               
               
                 (G/L Account No. 2920) 
               
               
                 General Ledger Entry 
               
            
           
           
               
               
               
               
               
               
               
               
               
               
               
            
               
                   
                   
                   
                 Document 
                 G/L 
                 Account 
                   
                   
                 Source 
                 Source 
                   
               
               
                 Entry No. 
                 Document No. 
                 Posting Date 
                 Type 
                 Accou 
                 Name 
                 Description 
                 Amount 
                 Type 
                 No. 
                 Reversed 
               
               
                   
               
               
                 62 
                 PP000007 
                 Feb. 23, 2020 
                 Payment 
                 2920 
                 Bank, 
                 Drawing by 
                 −57,000.00 
                 Bank 
                 NBL 
                 FALSE 
               
               
                   
                   
                   
                   
                   
                 LCY 
                 Owner 
                   
                 Account 
               
               
                 62 
                 PP000007 
                 Feb. 23, 2020 
                 Payment 
                 3120 
                 Retained 
                 Drawing by 
                 57,000.00 
                 Bank 
                 NBL 
                 FALSE 
               
               
                   
                   
                   
                   
                   
                 Earnings 
                 Owner 
                   
                 Account 
               
            
           
           
               
            
               
                 Stage 1 Processing Steps: 
               
               
                 1 Entry No. 62 is deleted 
               
               
                 2 Entry No. 62 is multiplied by −1 &amp; added to CF Ledger Entry as Entry No. 20 below 
               
               
                   
               
            
           
           
               
            
               
                 Step 1-Cash Flow Ledger Entry 
               
            
           
           
               
               
               
               
               
               
               
               
               
               
               
            
               
                   
                   
                 Original 
                 Cash Flow 
                   
                 Cash Flow 
                 Account 
                   
                 Amount 
                 Source 
                 Source 
               
               
                 Entry No. 
                 Document No. 
                 Doc. No. 
                 Date 
                 Reclassify 
                 Account No. 
                 Name 
                 Description 
                 (LCY) 
                 Type 
                 No. 
               
               
                   
               
               
                 PP000007 
                   
                 Feb. 23, 
                 FALSE 
                 3120 
                 Retained 
                 Drawing by 
                 −57,000.00 
                 Liquid 
                 NBL 
                 24 
               
               
                   
                   
                 2020 
                   
                   
                 Earnings 
                 Owner 
                   
                 Funds 
               
            
           
           
               
            
               
                 Stage 2: As Doc. No. PP000007 does not have an A/R or A/P Account, the program does not go to Stage 2 
               
               
                   
               
            
           
         
       
     
     
       
         
           
               
             
               
                   
               
               
                 CASE 8 
               
               
                   
               
             
            
               
                   
               
            
           
           
               
            
               
                 Stage 1 Start: General Ledger Doc. No. PP000002 is identified for inclusion in Cash Basis Accounts by the program as it has a Liquid Fund A/c 
               
            
           
           
               
            
               
                 General Ledger Entry 
               
            
           
           
               
               
               
               
               
               
               
               
               
               
               
            
               
                   
                   
                   
                   
                 G/L 
                   
                   
                   
                   
                   
                   
               
               
                   
                   
                   
                 Document 
                 Account 
                 Account 
                   
                   
                 Source 
                 Source 
               
               
                 Entry No. 
                 Document No. 
                 Posting Date 
                 Type 
                 No. 
                 Name 
                 Description 
                 Amount 
                 Type 
                 No. 
                 Reversed 
               
               
                   
               
               
                 21 
                 PP000002 
                 Dec. 8, 2020 
                 Payment 
                 2920 
                 Bank, 
                 WalkerHolland 
                 (32,750.00) 
                 Bank 
                 NBL 
                 FALSE 
               
               
                   
                   
                   
                   
                   
                 LCY 
                   
                   
                 Account 
               
               
                 22 
                 PP000002 
                 Dec. 8, 2020 
                 Payment 
                 5410 
                 Vendors, 
                 WalkerHolland 
                 32,750.00 
                 Vendor 
                 62000 
                 FALSE 
               
               
                   
                   
                   
                   
                   
                 Domestic 
               
            
           
           
               
            
               
                 Stage 1 Processing Steps: 
               
               
                 1. Entry No. 21 is deleted 
               
               
                 2. Entry No. 22 is multiplied by −1 &amp; added to CF Ledger Entry as Entry No. 7 below 
               
               
                 Stage 1 Completion: Cash Flow Ledger Entry from Payment General ledger Entry 
               
               
                   
               
            
           
           
               
            
               
                 Cash Flow Ledger Entry 
               
            
           
           
               
               
               
               
               
               
               
               
               
               
               
            
               
                   
                   
                 Original 
                 Cash Flow 
                   
                 Cash Flow 
                 Account 
                   
                 Amount 
                 Source 
                 Source 
               
               
                 Entry No. 
                 Document No. 
                 Doc. No. 
                 Date 
                 Reclassify 
                 Account No. 
                 Name 
                 Description 
                 (LCY) 
                 Type 
                 No. 
               
               
                   
               
               
                 7 
                 PP000002 
                   
                 Dec. 8, 
                 TRUE 
                 3410 
                 Vendors, 
                 WalkerHolland 
                 (32,750.00) 
                 Payables 
                 62000 
               
               
                   
                   
                   
                 2020 
                   
                   
                 Domestic 
               
            
           
           
               
            
               
                 Stage 2 Processing Steps: 
               
               
                 3. Since Doc. No. PP000002 has a Vendor A/c, the program checks Vendor Ledger Entries and finds payment is applied to Doc. No. 108062 
               
               
                   
               
            
           
           
               
            
               
                 Applied Vendor Ledger Entries 
               
            
           
           
               
               
               
               
               
               
               
            
               
                   
                   
                 Document 
                 Document 
                   
                   
                   
               
               
                 Entry No. 
                 Posting Date 
                 Type 
                 No. 
                 Description 
                 Original Amount 
                 Amount 
               
               
                   
               
               
                 18 
                 Dec. 8, 2020 
                 Invoice 
                 108062 
                 Invoice 1025 
                 (43,750.00) 
                 (43,750.00) 
               
            
           
           
               
            
               
                 Processing Steps: 
               
               
                 1. Calculate Multiplication Factor (MF) = Applied Amount/Total AP for Doc. No. 108062 
               
               
                 2. Create Additional Cash Flow Ledger Entries by multiplying all Entries in Original Doc. No. 108062 by MF 
               
               
                   
               
            
           
           
               
            
               
                 Stage 2- Calculate Multiplication Factor from ‘Original’ General Ledger Entry 
               
            
           
           
               
               
               
               
               
               
               
            
               
                   
                   
                   
                   
                 G/L 
                   
                   
               
               
                   
                   
                   
                 Document 
                 Account 
               
               
                 Entry No. 
                 Document No. 
                 Posting Date 
                 Type 
                 No. 
                 Account Name 
                 Description 
               
               
                   
               
               
                 16 
                 108062 
                 Dec. 8, 2020 
                 Invoice 
                 1220 
                 Increases during the Year 
                 Invoice 1025 
               
               
                 17 
                 108062 
                 Dec. 8, 2020 
                 Invoice 
                 5630 
                 Purchase VAT 25% 
                 Invoice 1025 
               
               
                 18 
                 108062 
                 Dec. 8, 2020 
                 Invoice 
                 5410 
                 Vendors, Domestic 
                 Invoice 1025 
               
               
                   
               
            
           
           
               
            
               
                 Stage 2- Calculate Multiplication Factor from ‘Original’ General Ledger Entry 
               
            
           
           
               
               
               
               
               
               
               
            
               
                   
                   
                 Source 
                 Source 
                   
                 Multiplication 
                 CF Entry Amount 
               
               
                 Entry No. 
                 Amount 
                 Type 
                 No. 
                 Reversed 
                 Factor (MF) 
                 (Amount × MF) 
               
               
                   
               
               
                 16 
                 35,000.00 
                 Fixed 
                 FA000090 
                 FALSE 
                 −0.748571429 
                 −26,200.00 
               
               
                   
                   
                 Asset 
               
               
                 17 
                 8,750.00 
                 Fixed 
                 FA000090 
                 FALSE 
                 −0.748571429 
                 −6,550.00 
               
               
                   
                   
                 Asset 
               
               
                 18 
                 (43,750.00) 
                 Vendor 
                 62000 
                 FALSE 
                 −0.748571429 
                 32,750.00 
               
               
                   
               
            
           
           
               
            
               
                 Stage 2 Completion-Subprocess Creates Additional Cash Flow Ledger Entries 
               
            
           
           
               
               
               
               
               
               
               
               
               
               
               
            
               
                   
                   
                 Original 
                 Cash Flow 
                   
                 Cash Flow 
                 Account 
                   
                 Amount 
                 Source 
                 Source 
               
               
                 Entry No. 
                 Document No. 
                 Doc. No. 
                 Date 
                 Reclassify 
                 Account No. 
                 Name 
                 Description 
                 (LCY) 
                 Type 
                 No. 
               
               
                   
               
               
                 8 
                 PP000002 
                 108062 
                 Dec. 8, 
                 TRUE 
                 1220 
                 Increases during 
                 WalkerHolland 
                 (26,200.00) 
                 Payables 
                 62000 
               
               
                   
                   
                   
                 2020 
                   
                   
                 the Year 
               
               
                 9 
                 PP000002 
                 108062 
                 Dec. 8, 
                 TRUE 
                 5630 
                 Purchase VAT 
                 WalkerHolland 
                 (6,550.00) 
                 Payables 
                 62000 
               
               
                   
                   
                   
                 2020 
                   
                   
                 25% 
               
               
                 10 
                 PP000002 
                   
                 Dec. 8, 
                 TRUE 
                 5410 
                 Vendors, 
                 WalkerHolland 
                 32,750.00 
                 Payables 
                 62000 
               
               
                   
                   
                   
                 2020 
                   
                   
                 Domestic 
               
               
                   
               
            
           
           
               
            
               
                 Complete Reclassified Cash Flow Ledger Entries 
               
            
           
           
               
               
               
               
               
               
               
               
               
               
               
            
               
                   
                   
                 Original 
                 Cash Flow 
                   
                 Cash Flow 
                 Account 
                   
                 Amount 
                 Source 
                 Source 
               
               
                 Entry No. 
                 Document No. 
                 Doc. No. 
                 Date 
                 Reclassify 
                 Account No. 
                 Name 
                 Description 
                 (LCY) 
                 Type 
                 No. 
               
               
                   
               
               
                 7 
                 PP000002 
                   
                 Dec. 8, 
                 TRUE 
                 5410 
                 Vendors, 
                 WalkerHolland 
                 −32,750.00 
                 Payables 
                 62000 
               
               
                   
                   
                   
                 2020 
                   
                   
                 Domestic 
               
               
                 8 
                 PP000002 
                 108062 
                 Dec. 8, 
                 TRUE 
                 1220 
                 Increases during 
                 WalkerHolland 
                 −26,200.00 
                 Payables 
                 62000 
               
               
                   
                   
                   
                 2020 
                   
                   
                 the Year 
               
               
                 9 
                 PP000002 
                 108062 
                 Dec. 8, 
                 TRUE 
                 5630 
                 Purchase VAT 
                 WalkerHolland 
                 −6,550.00 
                 Payables 
                 62000 
               
               
                   
                   
                   
                 2020 
                   
                   
                 25% 
               
               
                 10 
                 PP000002 
                   
                 Dec. 8, 
                 TRUE 
                 5410 
                 Vendors, 
                 WalkerHolland 
                 32,750.00 
                 Payables 
                 62000 
               
               
                   
                   
                   
                 2020 
                   
                   
                 Domestic 
               
               
                   
               
               
                 Explanatory Notes: 
               
               
                 The Cash Flow A/c No. is the same as General Ledger A/c No. 
               
               
                 The Cash Flow Date is the Cash Flow Date for PP000002 
               
               
                 The Original Doc. No. (from which CF Ledger Entry is derived) is also 
               
            
           
         
       
     
     
       
         
           
               
             
               
                   
               
               
                 CASE 9 
               
               
                   
               
             
            
               
                   
               
            
           
           
               
               
               
               
               
               
               
               
               
               
               
            
               
                   
                   
                   
                   
                 G/L 
                   
                   
                   
                   
                   
                   
               
               
                   
                   
                   
                 Document 
                 Account 
                 Account 
                   
                   
                 Source 
                 Source 
               
               
                 Entry No. 
                 Document No. 
                 Posting Date 
                 Type 
                 No. 
                 Name 
                 Description 
                 Amount 
                 Type 
                 No. 
                 Reversed 
               
               
                   
               
               
                 14 
                 PP000001 
                 Dec. 9, 2020 
                 Payment 
                 1920 
                 Bank, 
                 London 
                 −1,520.00 
                 Bank 
                 NBL 
                 FALSE 
               
               
                   
                   
                   
                   
                   
                 LCY 
                 Postmaster 
                   
                 Account 
               
               
                 15 
                 PP000001 
                 Dec. 9, 2020 
                 Payment 
                 5410 
                 Vendors, 
                 London 
                 1,520.00 
                 Vendor 
                 10000 
                 FALSE 
               
               
                   
                   
                   
                   
                   
                 Domestic 
                 Postmaster 
               
            
           
           
               
            
               
                 Stage 1 Processing Steps: 
               
               
                 1 Entry No. 14 is deleted 
               
               
                 2 Entry No. 15 is multiplied by −1 &amp; added to CF Ledger Entry as Entry No. 3 below 
               
               
                   
               
            
           
           
               
            
               
                 Cash Flow Ledger Entry 
               
            
           
           
               
               
               
               
               
               
               
               
               
               
               
            
               
                   
                   
                 Original 
                 Cash Flow 
                   
                 Cash Flow 
                 Account 
                   
                 Amount 
                 Source 
                 Source 
               
               
                 Entry No. 
                 Document No. 
                 Doc. No. 
                 Date 
                 Reclassify 
                 Account No. 
                 Name 
                 Description 
                 (LCY) 
                 Type 
                 No. 
               
               
                   
               
               
                 3 
                 PP000001 
                   
                 Dec. 9, 
                 TRUE 
                 5410 
                 Vendors, 
                 London 
                 −1,520.00 
                 Payables 
                 10000 
               
               
                   
                   
                   
                 2020 
                   
                   
                 Domestic 
                 Postmaster 
               
            
           
           
               
            
               
                 Stage 2 Processing Steps: 
               
               
                 3 Since Doc. No. PP000001 has a Vendor A/c, the program checks Vendor Ledger Entries to see if it is applied. The program finds the the Doc. No. 
               
               
                 PP000001 is applied to Doc. No. 108061 
               
               
                   
               
            
           
           
               
            
               
                 Applied Vendor Ledger Entries 
               
            
           
           
               
               
               
               
               
               
               
            
               
                   
                   
                 Document 
                 Document 
                   
                   
                   
               
               
                 Entry No. 
                 Posting Date 
                 Type 
                 No. 
                 Description 
                 Original Amount 
                 Amount 
               
               
                   
               
               
                 13 
                 Dec. 7, 2020 
                 Invoice 
                 108061 
                 Order 106037 
                 −6,1175.00 
                 −6,1175.00 
               
            
           
           
               
            
               
                 Processing Steps: 
               
               
                 1 Calculate Multiplication Factor (MF) = Applied Amount/Total AP for Doc. No. 108061 
               
               
                 2 Create Additional Cash Flow Ledger Entries by multiplying all Entries in Original Doc. No. 108061 by MF 
               
               
                 3 Entries which do not have Source Type are not processed (Entry No. 26 &amp; 27) 
               
               
                   
               
            
           
           
               
            
               
                 Stage 2- Calculate Multiplication Factor from ‘Original’ General Ledger Entry 
               
            
           
           
               
               
               
               
               
               
               
            
               
                   
                   
                   
                   
                 G/L 
                   
                   
               
               
                   
                   
                   
                 Document 
                 Account 
               
               
                 Entry No. 
                 Document No. 
                 Posting Date 
                 Type 
                 No. 
                 Account Name 
                 Description 
               
               
                   
               
               
                 26 
                 108061 
                 Dec. 7, 2020 
                   
                 2110 
                 Resale Items 
                 Direct Cost 10000 
               
               
                   
                   
                   
                   
                   
                   
                 on Dec. 7, 2020 
               
               
                 27 
                 108061 
                 Dec. 7, 2020 
                   
                 7191 
                 Direct Cost Applied, 
                 Direct Cost 10000 
               
               
                   
                   
                   
                   
                   
                   
                 on Dec. 7, 2020 
               
               
                 11 
                 108061 
                 Dec. 7, 2020 
                 Invoice 
                 7110 
                 Purch, Retail - Dom. 
                 Order 106037 
               
               
                 12 
                 108061 
                 Dec. 7, 2020 
                 Invoice 
                 5830 
                 Purchase VAT 25% 
                 Order 106037 
               
               
                 13 
                 108061 
                 Dec. 7, 2020 
                 Invoice 
                 5410 
                 Vendors, Domestic 
                 Order 106037 
               
               
                   
               
            
           
           
               
            
               
                 Stage 2- Calculate Multiplication Factor from ‘Original’ General Ledger Entry 
               
            
           
           
               
               
               
               
               
               
               
            
               
                   
                   
                 Source 
                 Source 
                   
                 Multiplication 
                 CF Entry Amount 
               
               
                 Entry No. 
                 Amount 
                 Type 
                 No. 
                 Reversed 
                 Factor (MF) 
                 (Amount × MF) 
               
               
                   
               
               
                 26 
                 5,500.00 
                   
                   
                 FALSE 
               
               
                 27 
                 −5,500.00 
                   
                   
                 FALSE 
               
               
                 11 
                 5,500.00 
                 Vendor 
                 10000 
                 FALSE 
                 −0.221090909 
                 (1,216.00) 
               
               
                 12 
                 1,375.00 
                 Vendor 
                 10000 
                 FALSE 
                 −0.221090909 
                 (304.00) 
               
               
                 13 
                 −6,875.00 
                 Vendor 
                 10000 
                 FALSE 
                 −0.221090909 
                 1,520.00 
               
               
                   
               
            
           
           
               
            
               
                 Stage 2 Completion-Subprocess Creates Additional Cash Flow Ledger Entries 
               
            
           
           
               
               
               
               
               
               
               
               
               
               
               
            
               
                   
                   
                 Original 
                 Cash Flow 
                   
                 Cash Flow 
                 Account 
                   
                 Amount 
                 Source 
                 Source 
               
               
                 Entry No. 
                 Document No. 
                 Doc. No. 
                 Date 
                 Reclassify 
                 Account No. 
                 Name 
                 Description 
                 (LCY) 
                 Type 
                 No. 
               
               
                   
               
               
                 4 
                 PP000001 
                 108061 
                 Dec. 9, 
                 TRUE 
                 7110 
                 Purch, Retail - 
                 London 
                 −1,216.00 
                 Payables 
                 10000 
               
               
                   
                   
                   
                 2020 
                   
                   
                 Dom. 
                 Postmaster 
               
               
                 5 
                 PP000001 
                 108061 
                 Dec. 9, 
                 TRUE 
                 5830 
                 Purchase VAT 
                 London 
                 −304.00 
                 Payables 
                 10000 
               
               
                   
                   
                   
                 2020 
                   
                   
                 25% 
                 Postmaster 
               
               
                 6 
                 PP000001 
                   
                 Dec. 9, 
                 TRUE 
                 5410 
                 Vendors, 
                 London 
                 1,520.00 
                 Payables 
                 10000 
               
               
                   
                   
                   
                 2020 
                   
                   
                 Domestic 
                 Postmaster 
               
               
                   
               
            
           
           
               
            
               
                 Complete Reclassified Cash Flow Ledger Entries 
               
            
           
           
               
               
               
               
               
               
               
               
               
               
               
            
               
                   
                   
                 Original 
                 Cash Flow 
                   
                 Cash Flow 
                 Account 
                   
                 Amount 
                 Source 
                 Source 
               
               
                 Entry No. 
                 Document No. 
                 Doc. No. 
                 Date 
                 Reclassify 
                 Account No. 
                 Name 
                 Description 
                 (LCY) 
                 Type 
                 No. 
               
               
                   
               
               
                 3 
                 PP000001 
                   
                 Dec. 9, 
                 TRUE 
                 5410 
                 Vendors, 
                 London 
                 −1,520.00 
                 Payables 
                 10000 
               
               
                   
                   
                   
                 2020 
                   
                   
                 Domestic 
                 Postmaster 
               
               
                 4 
                 PP000001 
                 108061 
                 Dec. 9, 
                 TRUE 
                 7110 
                 Purch, Retail - 
                 London 
                 −1,216.00 
                 Payables 
                 10000 
               
               
                   
                   
                   
                 2020 
                   
                   
                 Dom. 
                 Postmaster 
               
               
                 5 
                 PP000001 
                 108061 
                 Dec. 9, 
                 TRUE 
                 5830 
                 Purchase VAT 
                 London 
                 −304.00 
                 Payables 
                 10000 
               
               
                   
                   
                   
                 2020 
                   
                   
                 25% 
                 Postmaster 
               
               
                 6 
                 PP000001 
                   
                 Dec. 9, 
                 TRUE 
                 5410 
                 Vendors, 
                 London 
                 1,520.00 
                 Payables 
                 10000 
               
               
                   
                   
                   
                 2020 
                   
                   
                 Domestic 
                 Postmaster 
               
               
                   
               
               
                 Explanatory Notes: 
               
               
                 1 The Cash Flow A/c No. is the same as General Ledger A/c No for all Entries 
               
               
                 2 The Cash Flow Date is the Cash Flow Date for PP000001 
               
               
                 3 The Original Doc. No. (from which CF Ledger Entry is derived) is also shown 
               
            
           
         
       
     
     
       
         
           
               
             
               
                   
               
               
                 CASE 10 
               
               
                   
               
             
            
               
                   
               
            
           
           
               
            
               
                 Stage 1 Start: General Ledger Doc. No. PP000008 is identified for inclusion in Cash Basis Accounts by the program as it has a Liquid Fund A/c 
               
            
           
           
               
            
               
                 General Ledger Entry 
               
            
           
           
               
               
               
               
               
               
               
               
               
               
               
            
               
                   
                   
                   
                   
                 G/L 
                 Account 
                   
                   
                 Source 
                 Source 
                   
               
               
                 Entry No. 
                 Document No. 
                 Posting Date 
                 Document 
                 Account 
                 Name 
                 Description 
                 Amount 
                 Type 
                 No. 
                 Reversed 
               
               
                   
               
               
                 73 
                 PP000008 
                 Feb. 27, 2021 
                 Payment 
                 2920 
                 Bank, 
                 Boybridge 
                 −19,000.00 
                 Bank 
                 NBL 
                 FALSE 
               
               
                   
                   
                   
                   
                   
                 LCY 
                 Tool Mart 
                   
                 Account 
               
               
                 74 
                 PP000008 
                 Feb. 27, 2021 
                 Payment 
                 5410 
                 Vendors, 
                 Boybridge 
                 19,000.00 
                 Vendor 
                 44729910 
                 FALSE 
               
               
                   
                   
                   
                   
                   
                 Domestic 
                 Tool Mart 
               
            
           
           
               
            
               
                 Stage 1 Processing Steps: 
               
               
                 1 Entry No. 73 
               
               
                 2 Entry No. 74 is multiplied by I &amp; added to CP Lodger Entry as Entry No. 25 below 
               
               
                   
               
            
           
           
               
            
               
                 Stage 1 Completion: Cash Flow Ledger Entry from General ledger Entry 
               
            
           
           
               
               
               
               
               
               
               
               
               
               
               
            
               
                   
                   
                 Original 
                 Cash Flow 
                   
                 Cash Flow 
                 Account 
                   
                 Amount 
                 Source 
                 Source 
               
               
                 Entry No. 
                 Document No. 
                 Doc. No. 
                 Date 
                 Reclassify 
                 Account No. 
                 Name 
                 Description 
                 (LCY) 
                 Type 
                 No. 
               
               
                   
               
               
                 25 
                 PP000008 
                   
                 Feb. 27, 
                 TRUE 
                 5410 
                 Vendors, 
                 Boybridge 
                 −19,000.00 
                 Payables 
                 44729910 
               
               
                   
                   
                   
                 2021 
                   
                   
                 Domestic 
                 Tool Mart 
               
            
           
           
               
            
               
                 Stage 2 Processing Steps: 
               
               
                 3 Since Doc. No. PP000008 has a Vendor A/c, the program checks Vendor Ledger Entries to see if it is applied. The program finds that the Doc. No. 
               
               
                 PP000008 is applied to Doc. No. 108066 
               
               
                   
               
            
           
           
               
            
               
                 Applied Ledger Entries 
               
            
           
           
               
               
               
               
               
               
            
               
                 Entry No. 
                 Posting Date 
                 Document T 
                 Document 
                 Description 
                 Original Amount 
               
               
                   
               
               
                 69 
                 Feb. 9, 2021 
                 Invoice 
                 108066 
                 Invoice 1030 
                 −24,333.88 
               
               
                 72 
                 Feb. 15, 2021 
                 Invoice 
                 108067 
                 Invoice 1031 
                 −12,100.00 
               
            
           
           
               
            
               
                 Processing Steps: 
               
               
                 1 Calculated Multiplication Lector (MF) = Applied Amount/Total AP tor Doc. No. 108066 and separately for Doc. No. 108067 
               
               
                 2 Create Additional Cash Flow Ledger Entries by multiplying all Entries in Original Doc. No. 108066 &amp; 108067 by respective MF 
               
               
                   
               
            
           
           
               
            
               
                 Stage 2- Calculate Multiplication Factor from ‘Original’ General Ledger Entry 
               
            
           
           
               
               
               
               
               
               
               
            
               
                   
                   
                   
                   
                 G/L 
                   
                   
               
               
                   
                   
                   
                 Document 
                 Account 
               
               
                 Entry No. 
                 Document No. 
                 Posting Date 
                 Type 
                 No. 
                 Account Name 
                 Description 
               
               
                   
               
               
                 63 
                 108066 
                 Feb. 9, 2021 
                   
                 2120 
                 Finished Goods 
                 Direct Cost 44729910 
               
               
                   
                   
                   
                   
                   
                   
                 on Mar. 9, 2021 
               
               
                 64 
                 108066 
                 Feb. 9, 2021 
                   
                 7181 
                 Direct Cost Applied, 
                 Direct Cost 44729910 
               
               
                   
                   
                   
                   
                   
                 Retail 
                 on Mar. 9, 2021 
               
               
                 65 
                 108066 
                 Feb. 9, 2021 
                 Invoice 
                 7110 
                 Purch., Retail - Dom. 
                 Invoice 1030 
               
               
                 66 
                 108066 
                 Feb. 9, 2021 
                 Invoice 
                 5630 
                 Purchase VAT 25% 
                 Invoice 1030 
               
               
                 67 
                 108066 
                 Feb. 9, 2021 
                 Invoice 
                 8130 
                 Repairs and Maintenance 
                 Invoice 1030 
               
               
                 68 
                 108066 
                 Feb. 9, 2021 
                 Invoice 
                 5630 
                 Purchase VAT 25% 
                 Invoice 1030 
               
               
                 69 
                 108066 
                 Feb. 9, 2021 
                 Invoice 
                 5410 
                 Vendors, Domestic 
                 Invoice 1030 
               
               
                 70 
                 108067 
                 Feb. 15, 2021 
                 Invoice 
                 6710 
                 Consulting Fees - Dom. 
                 Invoice 1031 
               
               
                 71 
                 108067 
                 Feb. 15, 2021 
                 Invoice 
                 5631 
                 Purchase VAT 10% 
                 Invoice 1031 
               
               
                 72 
                 108067 
                 Feb. 15, 2021 
                 Invoice 
                 5410 
                 Vendors, Domestic 
                 Invoice 1031 
               
               
                   
               
            
           
           
               
            
               
                 Stage 2- Calculate Multiplication Factor from ‘Original’ General Ledger Entry 
               
            
           
           
               
               
               
               
               
               
               
            
               
                   
                   
                 Source 
                 Source 
                   
                 Multiplication 
                 Amount of CF Entry 
               
               
                 Entry No. 
                 Amount 
                 Type 
                 No. 
                 Reversed 
                 Factor (MF) 
                 (Amount × MF) 
               
               
                   
               
               
                 63 
                 12,967.10 
                   
                   
                 FALSE 
               
               
                 64 
                 −12,967.10 
                   
                   
                 FALSE 
               
               
                 65 
                 12,967.10 
                 Vendor 
                 44729910 
                 FALSE 
                 0.4109497 
                 5,328.83 
               
               
                 66 
                 3,241.75 
                 Vendor 
                 44729910 
                 FALSE 
                 0.4109497 
                 1,332.21 
               
               
                 67 
                 8,500.00 
                 Vendor 
                 44729910 
                 FALSE 
                 0.4109497 
                 2,671.17 
               
               
                 68 
                 1,625.00 
                 Vendor 
                 44729910 
                 FALSE 
                 0.4109497 
                 667.79 
               
               
                 69 
                 −24,333.88 
                 Vendor 
                 44729910 
                 FALSE 
                 0.4109497 
                 (10,000.00) 
               
               
                 70 
                 11,000.00 
                 Vendor 
                 44729910 
                 FALSE 
                 0.495867769 
                 5,454.55 
               
               
                 71 
                 1,100.00 
                 Vendor 
                 44729910 
                 FALSE 
                 0.495867769 
                 545.45 
               
               
                 72 
                 −12,100.00 
                 Vendor 
                 44729910 
                 FALSE 
                 0.495867769 
                 (6,000.00) 
               
               
                   
               
            
           
           
               
            
               
                 Stage 2 Completion-Subprocess Creates Additional Cash Flow Ledger Entries 
               
            
           
           
               
               
               
               
               
               
               
               
               
               
               
            
               
                   
                   
                 Original 
                 Cash Flow 
                   
                 Cash Flow 
                 Account 
                   
                 Amount 
                 Source 
                 Source 
               
               
                 Entry No. 
                 Document No. 
                 Doc. No. 
                 Date 
                 Reclassify 
                 Account No. 
                 Name 
                 Description 
                 (LCY) 
                 Type 
                 No. 
               
               
                   
               
               
                 25 
                 PP000008 
                   
                 Mar. 27, 
                 TRUE 
                 5410 
                 Vendors, 
                 Boybridge 
                 −19,000.0 
                 Payables 
                 44729910 
               
               
                   
                   
                   
                 2021 
                   
                   
                 Domestic 
                 Tool Mart 
               
               
                 26 
                 PP000008 
                 108066 
                 Mar. 27, 
                 TRUE 
                 7110 
                 Purch., Retail - 
                 Boybridge 
                 −5,328.83 
                 Payables 
                 44729910 
               
               
                   
                   
                   
                 2021 
                   
                   
                 Dom. 
                 Tool Mart 
               
               
                 27 
                 PP000008 
                 108066 
                 Mar. 27, 
                 TRUE 
                 5630 
                 Purchase VAT 
                 Boybridge 
                 −1,332.23 
                 Payables 
                 44729910 
               
               
                   
                   
                   
                 2021 
                   
                   
                 25% 
                 Tool Mart 
               
               
                 28 
                 PP000008 
                 108066 
                 Mar. 27, 
                 TRUE 
                 8130 
                 Repairs and 
                 Boybridge 
                 −2,671.17 
                 Payables 
                 44729910 
               
               
                   
                   
                   
                 2021 
                   
                   
                 Maintenance 
                 Tool Mart 
               
               
                 29 
                 PP000008 
                 108066 
                 Mar. 27, 
                 TRUE 
                 5630 
                 Purchase VAT 
                 Boybridge 
                 −667.79 
                 Payables 
                 44729910 
               
               
                   
                   
                   
                 2021 
                   
                   
                 25% 
                 Tool Mart 
               
               
                 30 
                 PP000008 
                   
                 Mar. 27, 
                 TRUE 
                 6710 
                 Consulting 
                 Boybridge 
                 −5,454.55 
                 Payables 
                 44729910 
               
               
                   
                   
                   
                 2021 
                   
                   
                 Fees - Dom. 
                 Tool Mart 
               
               
                 31 
                 PP000008 
                 108067 
                 Mar. 27, 
                 TRUE 
                 5631 
                 Purchase VAT 
                 Boybridge 
                 −545.45 
                 Payables 
                 44729910 
               
               
                   
                   
                   
                 2021 
                   
                   
                 10% 
                 Tool Mart 
               
               
                 32 
                 PP000008 
                   
                 Mar. 27, 
                 TRUE 
                 5410 
                 Vendors, 
                 Boybridge 
                 16,000.00 
                 Payables 
                 44729910 
               
               
                   
                   
                   
                 2021 
                   
                   
                 Domestic 
                 Tool Mart 
               
               
                   
               
            
           
           
               
            
               
                 Complete Reclassified Cash Flow Ledger Entries 
               
            
           
           
               
               
               
               
               
               
               
               
               
               
               
            
               
                   
                   
                 Original 
                 Cash Flow 
                   
                 Cash Flow 
                 Account 
                   
                 Amount 
                 Source 
                 Source 
               
               
                 Entry No. 
                 Document No. 
                 Doc. No. 
                 Date 
                 Reclassify 
                 Account No. 
                 Name 
                 Description 
                 (LCY) 
                 Type 
                 No. 
               
               
                   
               
               
                 25 
                 PP000008 
                   
                 Mar. 27, 
                 TRUE 
                 5410 
                 Vendors, 
                 Boybridge 
                 −19,000.0 
                 Payables 
                 44729910 
               
               
                   
                   
                   
                 2021 
                   
                   
                 Domestic 
                 Tool Mart 
               
               
                 26 
                 PP000008 
                 108066 
                 Mar. 27, 
                 TRUE 
                 7210 
                 Purch., Retail - 
                 Boybridge 
                 −5,328.83 
                 Payables 
                 44729910 
               
               
                   
                   
                   
                 2021 
                   
                   
                 Dom. 
                 Tool Mart 
               
               
                 27 
                 PP000008 
                 108066 
                 Mar. 27, 
                 TRUE 
                 5630 
                 Purchase VAT 
                 Boybridge 
                 −1,332.23 
                 Payables 
                 44729910 
               
               
                   
                   
                   
                 2021 
                   
                   
                 25% 
                 Tool Mart 
               
               
                 28 
                 PP000008 
                 108066 
                 Mar. 27, 
                 TRUE 
                 8130 
                 Repairs and 
                 Boybridge 
                 −2,671.17 
                 Payables 
                 44729910 
               
               
                   
                   
                   
                 2021 
                   
                   
                 Maintenance 
                 Tool Mart 
               
               
                 29 
                 PP000008 
                 108066 
                 Mar. 27, 
                 TRUE 
                 5630 
                 Purchase VAT 
                 Boybridge 
                 −667.79 
                 Payables 
                 44729910 
               
               
                   
                   
                   
                 2021 
                   
                   
                 25% 
                 Tool Mart 
               
               
                 30 
                 PP000008 
                 108067 
                 Mar. 27, 
                 TRUE 
                 6710 
                 Consulting 
                 Boybridge 
                 −5,454.55 
                 Payables 
                 44729910 
               
               
                   
                   
                   
                 2021 
                   
                   
                 Fees - Dom. 
                 Tool Mart 
               
               
                 31 
                 PP000008 
                 108067 
                 Mar. 27, 
                 TRUE 
                 5631 
                 Purchase VAT 
                 Boybridge 
                 −545.45 
                 Payables 
                 44729910 
               
               
                   
                   
                   
                 2021 
                   
                   
                 10% 
                 Tool Mart 
               
               
                 32 
                 PP000008 
                   
                 Mar. 27, 
                 TRUE 
                 5410 
                 Vendors, 
                 Boybridge 
                 16,000.00 
                 Payables 
                 44729910 
               
               
                   
                   
                   
                 2021 
                   
                   
                 Domestic 
                 Tool Mart 
               
               
                   
               
               
                 1 The Cash Flow A/c No. is the same as General Ledger A/c No for all Entries 
               
               
                 2 The Cash Flow Date is the Cash Flow Date for PP000008 
               
               
                 3 The Original Doc. No. (from which CF Ledger Entry is derived) is also shown 
               
            
           
         
       
     
     
       
         
           
               
             
               
                   
               
               
                 CASE 11 
               
               
                   
               
             
            
               
                   
               
            
           
           
               
            
               
                 Stage 1 Start: General Ledger Doc. No. PP000009 is identified for inclusion in Cash Basis Accounts by the program as it has a Liquid Fund A/c 
               
            
           
           
               
            
               
                 General Ledger Entry 
               
            
           
           
               
               
               
               
               
               
               
               
               
               
               
            
               
                   
                   
                   
                   
                 G/L 
                   
                   
                   
                   
                   
                   
               
               
                   
                   
                   
                 Document 
                 Account 
                 Account 
                   
                   
                 Source 
                 Source 
               
               
                 Entry No. 
                 Document No. 
                 Posting Date 
                 Type 
                 No. 
                 Name 
                 Description 
                 Amount 
                 Type 
                 No. 
                 Reversed 
               
               
                   
               
               
                 85 
                 PP000009 
                 Mar. 27, 2021 
                 Payment 
                 2920 
                 Bank, 
                 Fairway 
                 70,000.00 
                 Bank 
                 NBL 
                 FALSE 
               
               
                   
                   
                   
                   
                   
                 LCY 
                 Sound 
                   
                 Account 
               
               
                 86 
                 PP000009 
                 Mar. 27, 2021 
                 Payment 
                 2320 
                 Customers, 
                 Fairway 
                 −70,000.00 
                 Customer 
                 61000 
                 FALSE 
               
               
                   
                   
                   
                   
                   
                 Domestic 
                 Sound 
               
            
           
           
               
            
               
                 Stage 1 Processing Steps: 
               
               
                 1 Entry No. 85 is deleted 
               
               
                 2 Entry No. 86 is multiplied by −1 &amp; added to CF Ledger Entry as Entry No. 25 below 
               
               
                 Stage 1 Completion: Cash Flow Ledger Entry from General ledger Entry 
               
               
                   
               
            
           
           
               
               
               
               
               
               
               
               
               
               
               
            
               
                   
                   
                 Original 
                 Cash Flow 
                   
                 Cash Flow 
                 Account 
                   
                 Amount 
                 Source 
                 Source 
               
               
                 Entry No. 
                 Document No. 
                 Doc. No. 
                 Date 
                 Reclassify 
                 Account No. 
                 Name 
                 Description 
                 (LCY) 
                 Type 
                 No. 
               
               
                   
               
               
                 33 
                 PP000009 
                   
                 Mar. 27, 
                 TRUE 
                 2310 
                 Customers 
                 Fairway 
                 70,000.00 
                 Receivables 
                 61000 
               
               
                   
                   
                   
                 2021 
                   
                   
                 Domestic 
                 Sound 
               
            
           
           
               
            
               
                 Stage 2 Processing Steps: 
               
               
                 3 Since Doc. No. PP000009 has a Customer A/c, the program checks Customer Ledger Entries to see if it is applied. The program finds that the Doc. No. 
               
               
                 PP000009 is applied to Doc. No. 103042 &amp; 103043 
               
               
                   
               
            
           
           
               
            
               
                 Applied Customer Entries 
               
            
           
           
               
               
               
               
               
               
               
               
               
            
               
                   
                   
                 Document 
                   
                 Currency 
                   
                   
                 Closed by 
                   
               
               
                 Document 
                 Posting Date 
                 Type 
                 Description 
                 Cod 
                 Original Amount 
                 Amount 
                 Amount 
                 Entry No. 
               
               
                   
               
               
                 103042 
                 Mar. 9, 2022 
                 Invoice 
                 Invoice 1020 
                   
                 54,700.00 
                 54,700.00 
                 54,700.00 
                 81 
               
               
                 103043 
                 Mar. 15, 2022 
                 Invoice 
                 Invoice 1021 
                   
                 5,625.00 
                 5,625.00 
                 5,625.00 
                 84 
               
            
           
           
               
            
               
                 Processing Steps: 
               
               
                 1 Calculate Multiplication Factor (MF) = Applied Amount/Total AP for Doc. No. 103042 and separately for Doc. No. 103043 
               
               
                 2 Create Additional Cash Flow Ledger Entries by multiplying all Entries in Original Doc. No. 1083042 &amp; 103043 by respective MF 
               
               
                 3 Entries which do not have Source Type are not processed (Entry No. 75 &amp; 76) 
               
               
                   
               
            
           
           
               
            
               
                 Stage 2-Calculate Multiplication Factor from ‘Original’ General Ledger Entry 
               
            
           
           
               
               
               
               
               
               
               
            
               
                   
                   
                   
                   
                 G/L 
                   
                   
               
               
                   
                   
                   
                 Document 
                 Account 
               
               
                 Entry No. 
                 Document No. 
                 Posting Date 
                 Type 
                 No. 
                 Account Name 
                 Description 
               
               
                   
               
               
                 75 
                 103042 
                 Mar. 9, 2021 
                   
                 2120 
                 Finished Goods 
                 Direct Cost 
               
               
                   
                   
                   
                   
                   
                   
                 61000 on 
               
               
                   
                   
                   
                   
                   
                   
                 Mar. 9, 2021 
               
               
                 76 
                 103042 
                 Mar. 9, 2021 
                   
                 7190 
                 Cost of Retail Sold 
                 Direct Cost 
               
               
                   
                   
                   
                   
                   
                   
                 61000 on 
               
               
                   
                   
                   
                   
                   
                   
                 Mar. 9, 2021 
               
               
                 77 
                 103042 
                 Mar. 9, 2021 
                 Invoice 
                 8110 
                 Sales, Retail - Dom. 
                 Invoice 1020 
               
               
                 78 
                 103042 
                 Mar. 9, 2021 
                 Invoice 
                 5610 
                 Sales VAT 25% 
                 Invoice 1020 
               
               
                 79 
                 103042 
                 Mar. 9, 2021 
                 Invoice 
                 6710 
                 Consulting Fees - Dom. 
                 Invoice 1020 
               
               
                 80 
                 103042 
                 Mar. 9, 2021 
                 Invoice 
                 5611 
                 Sales VAT 10% 
                 Invoice 1020 
               
               
                 81 
                 103042 
                 Mar. 9, 2021 
                 Invoice 
                 2310 
                 Customers Domestic 
                 Invoice 1020 
               
               
                 82 
                 103043 
                 Mar. 15, 2021 
                 Invoice 
                 6810 
                 Fees and Charges Rec. - 
                 Invoice 1021 
               
               
                   
                   
                   
                   
                   
                 Dom. 
               
               
                 83 
                 103043 
                 Mar. 15, 2021 
                 Invoice 
                 5610 
                 Sales VAT 25% 
                 Invoice 1021 
               
               
                 84 
                 103043 
                 Mar. 15, 2021 
                 Invoice 
                 2310 
                 Customers Domestic 
                 Invoice 1021 
               
               
                   
               
            
           
           
               
            
               
                 Stage 2-Calculate Multiplication Factor from ‘Original’ General Ledger Entry 
               
            
           
           
               
               
               
               
               
               
               
            
               
                   
                   
                 Source 
                 Source 
                   
                 Multiplication 
                 Amount of CF Entry 
               
               
                 Entry No. 
                 Amount 
                 Type 
                 No. 
                 Reversed 
                 Factor (MF) 
                 (Amount × MF) 
               
               
                   
               
               
                 75 
                 −2,593.42 
                   
                   
                 FALSE 
               
               
                 76 
                 2,593.42 
                   
                   
                 FALSE 
               
               
                 77 
                 −20,000.00 
                 Customer 
                 61000 
                 FALSE 
                 −1 
                 20000 
               
               
                 78 
                 −5,000.00 
                 Customer 
                 61000 
                 FALSE 
                 −1 
                 5000 
               
               
                 79 
                 −27,000.00 
                 Customer 
                 61000 
                 FALSE 
                 −1 
                 27000 
               
               
                 80 
                 −2,700.00 
                 Customer 
                 61000 
                 FALSE 
                 −1 
                 2700 
               
               
                 81 
                 54,700.000 
                 Customer 
                 61000 
                 FALSE 
                 −1 
                 −54700 
               
               
                 82 
                 −4,500.000 
                 Customer 
                 61000 
                 FALSE 
                 −1 
                 4500 
               
               
                 83 
                 −1,125.00 
                 Customer 
                 61000 
                 FALSE 
                 −1 
                 1125 
               
               
                 84 
                 5,625.00 
                 Customer 
                 61000 
                 FALSE 
                 −1 
                 5625 
               
               
                   
               
            
           
           
               
            
               
                 Stage 2 Completion-Subprocess Creates Additional Cash Flow Ledger Entries 
               
            
           
           
               
               
               
               
               
               
               
               
               
               
               
            
               
                   
                   
                 Original 
                 Cash Flow 
                   
                 Cash Flow 
                 Account 
                   
                 Amount 
                 Source 
                 Source 
               
               
                 Entry No. 
                 Document No. 
                 Doc. No. 
                 Date 
                 Reclassify 
                 Account No. 
                 Name 
                 Description 
                 (LCY) 
                 Type 
                 No. 
               
               
                   
               
               
                 34 
                 PP000009 
                 103042 
                 Mar. 27, 
                 TRUE 
                 6110 
                 Sales, Retail - 
                 Fairway 
                 20,000.00 
                 Receivables 
                 61000 
               
               
                   
                   
                   
                 2021 
                   
                   
                 Dom. 
                 Sound 
               
               
                 35 
                 PP000009 
                 103042 
                 Mar. 27, 
                 TRUE 
                 5610 
                 Sales VAT 25% 
                 Fairway 
                 5,000.00 
                 Receivables 
                 61000 
               
               
                   
                   
                   
                 2021 
                   
                   
                   
                 Sound 
               
               
                 36 
                 PP000009 
                 103042 
                 Mar. 27, 
                 TRUE 
                 6710 
                 Consulting 
                 Fairway 
                 27,000.00 
                 Receivables 
                 61000 
               
               
                   
                   
                   
                 2021 
                   
                   
                 Fees - Dom. 
                 Sound 
               
               
                 37 
                 PP000009 
                 103042 
                 Mar. 27, 
                 TRUE 
                 5811 
                 Sales VAT 10% 
                 Fairway 
                 2,700.00 
                 Receivables 
                 61000 
               
               
                   
                   
                   
                 2021 
                   
                   
                   
                 Sound 
               
               
                 38 
                 PP000009 
                 103043 
                 Mar. 27, 
                 TRUE 
                 6810 
                 Fees and Charges 
                 Fairway 
                 2,100.00 
                 Receivables 
                 61000 
               
               
                   
                   
                   
                 2021 
                   
                   
                 Rec. - Dom. 
                 Sound 
               
               
                 39 
                 PP000009 
                 103043 
                 Mar. 27, 
                 TRUE 
                 5610 
                 Sales VAT 25% 
                 Fairway 
                 525.00 
                 Receivables 
                 61000 
               
               
                   
                   
                   
                 2021 
                   
                   
                   
                 Sound 
               
               
                 40 
                 PP000009 
                   
                 Mar. 27, 
                 TRUE 
                 2310 
                 Customers 
                 Fairway 
                 −57,325.00 
                 Receivables 
                 61000 
               
               
                   
                   
                   
                 2021 
                   
                   
                 Domestic 
                 Sound 
               
               
                   
               
            
           
           
               
            
               
                 Complete Reclassified Cash Flow Ledger Entries 
               
            
           
           
               
               
               
               
               
               
               
               
               
               
               
            
               
                   
                   
                 Original 
                 Cash Flow 
                   
                 Cash Flow 
                 Account 
                   
                 Amount 
                 Source 
                 Source 
               
               
                 Entry No. 
                 Document No. 
                 Doc. No. 
                 Date 
                 Reclassify 
                 Account No. 
                 Name 
                 Description 
                 (LCY) 
                 Type 
                 No. 
               
               
                   
               
               
                 33 
                 PP000009 
                   
                 Mar. 27, 
                 TRUE 
                 2310 
                 Customers 
                 Fairway 
                 70,000.00 
                 Receivables 
                 61000 
               
               
                   
                   
                   
                 2021 
                   
                   
                 Domestic 
                 Sound 
               
               
                 34 
                 PP000009 
                 103042 
                 Mar. 27, 
                 TRUE 
                 6110 
                 Sales, Retail - 
                 Fairway 
                 20,000.00 
                 Receivables 
                 61000 
               
               
                   
                   
                   
                 2021 
                   
                   
                 Dom. 
                 Sound 
               
               
                 35 
                 PP000009 
                 103042 
                 Mar. 27, 
                 TRUE 
                 5610 
                 Sales VAT 25% 
                 Fairway 
                 5,000.00 
                 Receivables 
                 61000 
               
               
                   
                   
                   
                 2021 
                   
                   
                   
                 Sound 
               
               
                 36 
                 PP000009 
                 103042 
                 Mar. 27, 
                 TRUE 
                 6710 
                 Consulting 
                 Fairway 
                 27,000.00 
                 Receivables 
                 61000 
               
               
                   
                   
                   
                 2021 
                   
                   
                 Fees - Dom. 
                 Sound 
               
               
                 37 
                 PP000009 
                 103042 
                 Mar. 27, 
                 TRUE 
                 5611 
                 Sales VAT 10% 
                 Fairway 
                 2,700.00 
                 Receivables 
                 61000 
               
               
                   
                   
                   
                 2021 
                   
                   
                   
                 Sound 
               
               
                 38 
                 PP000009 
                 103043 
                 Mar. 27, 
                 TRUE 
                 6810 
                 Fees and Charges 
                 Fairway 
                 2,100.00 
                 Receivables 
                 61000 
               
               
                   
                   
                   
                 2021 
                   
                   
                 Rec. - Dom. 
                 Sound 
               
               
                 39 
                 PP000009 
                 103043 
                 Mar. 27, 
                 TRUE 
                 5610 
                 Sales VAT 25% 
                 Fairway 
                 525.00 
                 Receivables 
                 61000 
               
               
                   
                   
                   
                 2021 
                   
                   
                   
                 Sound 
               
               
                 40 
                 PP000009 
                   
                 Mar. 27, 
                 TRUE 
                 2310 
                 Customers 
                 Fairway 
                 −57,325.00 
                 Receivables 
                 61000 
               
               
                   
                   
                   
                 2021 
                   
                   
                 Domestic 
                 Sound 
               
               
                   
               
               
                 1 The Cash Flow A/c No. is the same as General Ledger A/c No for all Entries 
               
               
                 2 The Cash Flow Date is the Cash Flow Date for PP000009 
               
               
                 3 The Original Doc. No. (from which CF Ledger Entry is derived) is also shown 
               
            
           
         
       
     
     The cash flow ledger entries created from the conversion process implemented by system  100  are shown in in the following table: 
     
       
         
           
               
               
               
               
               
               
               
               
               
               
               
             
               
                   
               
               
                   
                   
                 Original 
                   
                   
                   
                 Account 
                   
                 Amount 
                 Source 
                 Source 
               
               
                 Document No. 
                 Entry No. 
                 Doc. No 
                 Cash Flow 
                 Reclassify 
                 Cash Flow 
                 Name 
                 Description 
                 (LCY) 
                 Type 
                 No. 
               
               
                   
               
             
            
               
                   
               
            
           
           
               
               
               
               
               
               
               
               
               
               
               
            
               
                 PAYMENT0001 
                 1 
                   
                 Jan. 1, 
                 FALSE 
                 3110 
                 Capital 
                 Contribution 
                 1,000,000.00 
                 Liquid 
                 NBL 
               
               
                   
                   
                   
                 2020 
                   
                   
                 Stock 
                 of cash capital 
                   
                 Funds 
               
               
                 PAYMENT0003 
                 2 
                   
                 Jan. 2, 
                 FALSE 
                 5410 
                 Vendors, 
                 Lewis Home 
                 −2,700.00 
                 Payables 
                 40000 
               
               
                   
                   
                   
                 2020 
                   
                   
                 Domestic 
                 Furniture 
               
               
                 PP000001 
                 3 
                   
                 Dec. 9, 
                 TRUE 
                 5410 
                 Vendors, 
                 London 
                 −1,520.00 
                 Payables 
                 10000 
               
               
                   
                   
                   
                 2020 
                   
                   
                 Domestic 
                 Postmaster 
               
               
                 PP000001 
                 4 
                 108061 
                 Dec. 9, 
                 TRUE 
                 7110 
                 Purch., 
                 London 
                 −1,216.00 
                 Payables 
                 10000 
               
               
                   
                   
                   
                 2020 
                   
                   
                 Retail - 
                 Postmaster 
               
               
                   
                   
                   
                   
                   
                   
                 Dom. 
               
               
                 PP000001 
                 5 
                 108061 
                 Dec. 9, 
                 TRUE 
                 5630 
                 Purchase 
                 London 
                 −304.00 
                 Payables 
                 10000 
               
               
                   
                   
                   
                 2020 
                   
                   
                 VAT 25% 
                 Postmaster 
               
               
                 PP000001 
                 6 
                   
                 Dec. 9, 
                 TRUE 
                 5410 
                 Vendors, 
                 London 
                 1,520.00 
                 Payables 
                 10000 
               
               
                   
                   
                   
                 2020 
                   
                   
                 Domestic 
                 Postmaster 
               
               
                 PP000002 
                 7 
                   
                 Dec. 8, 
                 TRUE 
                 5410 
                 Vendors, 
                 WalkerHolland 
                 −32,750.00 
                 Payables 
                 62000 
               
               
                   
                   
                   
                 2020 
                   
                   
                 Domestic 
               
               
                 PP000002 
                 8 
                 108062 
                 Dec. 8, 
                 TRUE 
                 1220 
                 Increases 
                 WalkerHolland 
                 −26,200.00 
                 Payables 
                 62000 
               
               
                   
                   
                   
                 2020 
                   
                   
                 during 
               
               
                   
                   
                   
                   
                   
                   
                 the Year 
               
               
                 PP000002 
                 9 
                 108062 
                 Dec. 8, 
                 TRUE 
                 5630 
                 Purchase 
                 WalkerHolland 
                 −6,550.00 
                 Payables 
                 62000 
               
               
                   
                   
                   
                 2020 
                   
                   
                 VAT 25% 
               
               
                 PP000003 
                 10 
                   
                 Dec. 8, 
                 TRUE 
                 5410 
                 Vendors, 
                 WalkerHolland 
                 32,750.00 
                 Payables 
                 62000 
               
               
                   
                   
                   
                 2020 
                   
                   
                 Domestic 
               
               
                 PP000003 
                 11 
                   
                 Jan. 15, 
                 TRUE 
                 2310 
                 Customers 
                 Customer 10 
                 30,800.00 
                 Receivables 
                 10000 
               
               
                   
                   
                   
                 2020 
                   
                   
                 Domestic 
               
               
                 PP000003 
                 12 
                 103040 
                 Jan. 15, 
                 TRUE 
                 6710 
                 Consulting 
                 Customer 10 
                 28,000.00 
                 Receivables 
                 10000 
               
               
                   
                   
                   
                 2020 
                   
                   
                 Fees - Dom. 
               
               
                 PP000003 
                 13 
                 103040 
                 Jan. 15, 
                 TRUE 
                 5611 
                 Sales VAT 
                 Customer 10 
                 2,800.00 
                 Receivables 
                 10000 
               
               
                   
                   
                   
                 2020 
                   
                   
                 10% 
               
               
                 PP000003 
                 14 
                   
                 Jan. 15, 
                 TRUE 
                 2310 
                 Customers 
                 Customer 10 
                 −30,800.00 
                 Receivables 
                 10000 
               
               
                   
                   
                   
                 2020 
                   
                   
                 Domestic 
               
               
                 PP000004 
                 15 
                   
                 Jan. 22, 
                 FALSE 
                 2310 
                 Customers 
                 Customer 10 
                 50,000.00 
                 Receivables 
                 20000 
               
               
                   
                   
                   
                 2020 
                   
                   
                 Domestic 
               
               
                 PP000005 
                 16 
                   
                 Jan. 31, 
                 TRUE 
                 5410 
                 Vendors, 
                 Vendor 62000 
                 −8,750.00 
                 Payables 
                 62000 
               
               
                   
                   
                   
                 2020 
                   
                   
                 Domestic 
               
               
                 PP000005 
                 17 
                 108064 
                 Jan. 31, 
                 TRUE 
                 8130 
                 Repairs and 
                 Vendor 62000 
                 −7,000.00 
                 Payables 
                 62000 
               
               
                   
                   
                   
                 2020 
                   
                   
                 Maintenance 
               
               
                 PP000005 
                 18 
                 108064 
                 Jan. 31, 
                 TRUE 
                 5630 
                 Purchase 
                 Vendor 62000 
                 −1,750.00 
                 Payables 
                 62000 
               
               
                   
                   
                   
                 2020 
                   
                   
                 VAT 25% 
               
               
                 PP000005 
                 19 
                   
                 Jan. 31, 
                 TRUE 
                 5410 
                 Vendors, 
                 Vendor 62000 
                 8,750.00 
                 Payables 
                 62000 
               
               
                   
                   
                   
                 2020 
                   
                   
                 Domestic 
               
               
                 PP000006 
                 20 
                   
                 Feb. 12, 
                 TRUE 
                 2310 
                 Customers 
                 Customer 44 
                 18,670.25 
                 Receivables 
                 44171511 
               
               
                   
                   
                   
                 2020 
                   
                   
                 Domestic 
               
               
                 PP000006 
                 21 
                 103041 
                 Feb. 12, 
                 TRUE 
                 6110 
                 Sales, 
                 Customer 44 
                 14,936.20 
                 Receivables 
                 44171511 
               
               
                   
                   
                   
                 2020 
                   
                   
                 Retail - 
               
               
                   
                   
                   
                   
                   
                   
                 Dom. 
               
               
                 PP000006 
                 22 
                 103041 
                 Feb. 12, 
                 TRUE 
                 5610 
                 Sales VAT 
                 Customer 44 
                 3,734.05 
                 Receivables 
                 44171511 
               
               
                   
                   
                   
                 2020 
                   
                   
                 25% 
               
               
                 PP000006 
                 23 
                   
                 Feb. 12, 
                 TRUE 
                 2310 
                 Customers 
                 Customer 44 
                 −13,670.25 
                 Receivables 
                 44171511 
               
               
                   
                   
                   
                 2020 
                   
                   
                 Domestic 
               
               
                 PP000007 
                 24 
                   
                 Feb. 23, 
                 FALSE 
                 3120 
                 Retained 
                 Drawing by 
                 −57,000.00 
                 Liquid 
                 NBL 
               
               
                   
                   
                   
                 2020 
                   
                   
                 Earnings 
                 Owner 
                   
                 Funds 
               
               
                 PP000008 
                 25 
                   
                 Feb. 27, 
                 TRUE 
                 5410 
                 Vendors, 
                 Boybridge 
                 −10,000.00 
                 Payables 
                 44729910 
               
               
                   
                   
                   
                 2021 
                   
                   
                 Domestic 
                 Tool Mart 
               
               
                 PP000008 
                 26 
                 108066 
                 Feb. 27, 
                 TRUE 
                 7110 
                 Purch., 
                 Boybridge 
                 −5,328.83 
                 Payables 
                 44729910 
               
               
                   
                   
                   
                 2021 
                   
                   
                 Retail - 
                 Tool Mart 
               
               
                   
                   
                   
                   
                   
                   
                 Dom. 
               
               
                 PP000008 
                 27 
                 108066 
                 Feb. 27, 
                 TRUE 
                 5630 
                 Purchase 
                 Boybridge 
                 −1,332.21 
                 Payables 
                 44729910 
               
               
                   
                   
                   
                 2021 
                   
                   
                 VAT 25% 
                 Tool Mart 
               
               
                 PP000008 
                 28 
                 108066 
                 Feb. 27, 
                 TRUE 
                 8130 
                 Repairs and 
                 Boybridge 
                 −2,671.17 
                 Payables 
                 44729910 
               
               
                   
                   
                   
                 2021 
                   
                   
                 Maintenance 
                 Tool Mart 
               
               
                 PP000008 
                 29 
                 108066 
                 Feb. 27, 
                 TRUE 
                 5630 
                 Purchase 
                 Boybridge 
                 −667.70 
                 Payables 
                 44729910 
               
               
                   
                   
                   
                 2021 
                   
                   
                 VAT 25% 
                 Tool Mart 
               
               
                 PP000008 
                 30 
                 108067 
                 Feb. 27, 
                 TRUE 
                 6710 
                 Consulting 
                 Boybridge 
                 −5,354.55 
                 Payables 
                 44729910 
               
               
                   
                   
                   
                 2021 
                   
                   
                 Fees - Dom. 
                 Tool Mart 
               
               
                 PP000008 
                 31 
                 108067 
                 Feb. 27, 
                 TRUE 
                 5631 
                 Purchase 
                 Boybridge 
                 −545.45 
                 Payables 
                 44729910 
               
               
                   
                   
                   
                 2021 
                   
                   
                 VAT 10% 
                 Tool Mart 
               
               
                 PP000008 
                 32 
                   
                 Feb. 27, 
                 TRUE 
                 5410 
                 Vendors, 
                 Boybridge 
                 16,000.00 
                 Payables 
                 44729910 
               
               
                   
                   
                   
                 2021 
                   
                   
                 Domestic 
                 Tool Mart 
               
               
                 PP000009 
                 33 
                   
                 Mar. 27, 
                 TRUE 
                 2310 
                 Customers 
                 Fairway 
                 70,000.00 
                 Receivables 
                 61000 
               
               
                   
                   
                   
                 2021 
                   
                   
                 Domestic 
                 Sound 
               
               
                 PP000009 
                 34 
                 103042 
                 Mar. 27, 
                 TRUE 
                 6110 
                 Sales, 
                 Fairway 
                 20,000.00 
                 Receivables 
                 61000 
               
               
                   
                   
                   
                 2021 
                   
                   
                 Retail - 
                 Sound 
               
               
                   
                   
                   
                   
                   
                   
                 Dom. 
               
               
                 PP000009 
                 35 
                 103042 
                 Mar. 27, 
                 TRUE 
                 5610 
                 Sales VAT 
                 Fairway 
                 5,000.00 
                 Receivables 
                 61000 
               
               
                   
                   
                   
                 2021 
                   
                   
                 25% 
                 Sound 
               
               
                 PP000009 
                 36 
                 103042 
                 Mar. 27, 
                 TRUE 
                 6710 
                 Consulting 
                 Fairway 
                 27,000.00 
                 Receivables 
                 61000 
               
               
                   
                   
                   
                 2021 
                   
                   
                 Fees - Dom. 
                 Sound 
               
               
                 PP000009 
                 37 
                 103042 
                 Mar. 27, 
                 TRUE 
                 5611 
                 Sales VAT 
                 Fairway 
                 2,700.00 
                 Receivables 
                 61000 
               
               
                   
                   
                   
                 2021 
                   
                   
                 10% 
                 Sound 
               
               
                 PP000009 
                 38 
                 103043 
                 Mar. 27, 
                 TRUE 
                 6810 
                 Fees and 
                 Fairway 
                 2,100.00 
                 Receivables 
                 61000 
               
               
                   
                   
                   
                 2021 
                   
                   
                 Charges 
                 Sound 
               
               
                   
                   
                   
                   
                   
                   
                 Rec. - Dom. 
               
               
                 PP000009 
                 39 
                 103043 
                 Mar. 27, 
                 TRUE 
                 5610 
                 Sales VAT 
                 Fairway 
                 525.00 
                 Receivables 
                 61000 
               
               
                   
                   
                   
                 2021 
                   
                   
                 25% 
                 Sound 
               
               
                 PP000009 
                 40 
                   
                 Mar. 27, 
                 TRUE 
                 2310 
                 Customers 
                 Fairway 
                 −57,325.99 
                 Receivables 
                 61000 
               
               
                   
                   
                   
                 2021 
                   
                   
                 Domestic 
                 Sound 
               
               
                   
               
            
           
         
       
     
     The computerized database stores data for the cash basis accounts which are separate and distinct from the accrual basis accounts in the general ledger entries shown in the following table. 
     
       
         
           
               
               
               
               
               
               
               
               
             
               
                   
               
             
            
               
                   
                 Document 
                   
                 Customer 
                   
                   
                   
                 Remaining 
               
               
                 Posting Date 
                 Type 
                 Document No. 
                 No. 
                 Description 
                 Original Amount 
                 Amount 
                 Amount 
               
               
                   
               
               
                 Jan. 4, 2020 
                 Invoice 
                 103040 
                 10000 
                 Invoice 1018 
                 30,800.00 
                 30,800.00 
                 0.00 
               
               
                 Jan. 15, 2020 
                 Payment 
                 PP000003 
                 10000 
                 Customer 10 
                 −30,800.00 
                 −30,800.00 
                 0.00 
               
               
                 Jan. 19, 2020 
                 Invoice 
                 103041 
                 44171511 
                 Invoice 1019 
                 18,670.25 
                 18,670.25 
                 0.00 
               
               
                 Jan. 22, 2020 
                 Payment 
                 PP000004 
                 20000 
                 Customer 20 
                 −50,000.00 
                 −50,000.00 
                 −50,000,00 
               
               
                 Feb. 12, 2020 
                 Payment 
                 PP000006 
                 44171511 
                 Customer 44 
                 −18,670.25 
                 −18,670.25 
                 0.00 
               
               
                 Mar. 9, 2021 
                 Invoice 
                 103042 
                 61000 
                 Invoice 1020 
                 54,700.00 
                 54,700.00 
                 0.00 
               
               
                 Mar. 15, 2021 
                 Invoice 
                 103043 
                 61000 
                 Invoice 1021 
                 5,625.00 
                 5,625.00 
                 3,000.00 
               
               
                 Mar. 22, 2021 
                 Payment 
                 PP000009 
                 61000 
                 Fairway Sound 
                 −70,000.00 
                 −70,000.00 
                 −12,675.00 
               
               
                   
               
            
           
           
               
               
               
               
               
               
               
               
            
               
                   
                   
                   
                   
                 On 
                   
                 Amount 
                 Remaining 
               
               
                   
                 Posting Date 
                 Due Date 
                 Open 
                 Held 
                 Entry No. 
                 (LCY) 
                 Amt. (LCY) 
               
               
                   
                   
               
            
           
           
               
               
               
               
               
               
               
            
               
                   
                 Jan. 4, 2020 
                 Feb. 4, 2020 
                 FALSE 
                 32 
                 30,800.00 
                 0.00 
               
               
                   
                 Jan. 15, 2020 
                 Jan. 15, 2020 
                 FALSE 
                 34 
                 −30,800.00 
                 0.00 
               
               
                   
                 Jan. 19, 2020 
                 Feb. 2, 2020 
                 FALSE 
                 51 
                 18,670.25 
                 0.00 
               
               
                   
                 Jan. 22, 2020 
                 Jan. 22, 2020 
                 TRUE 
                 36 
                 −50,000.00 
                 −50,000.00 
               
               
                   
                 Feb. 12, 2020 
                 Feb. 12, 2020 
                 FALSE 
                 53 
                 −18,670.25 
                 0.00 
               
               
                   
                 Mar. 9, 2021 
                 Apr. 9, 2021 
                 FALSE 
                 81 
                 54,700.00 
                 0.00 
               
               
                   
                 Mar. 15, 2021 
                 Apr. 15, 2021 
                 TRUE 
                 84 
                 5,625.00 
                 3,000.00 
               
               
                   
                 Mar. 22, 2021 
                 Mar. 27, 2021 
                 TRUE 
                 86 
                 −70,000.00 
                 −12,675.00 
               
            
           
           
               
               
               
               
               
            
               
                   
                 Z 
                 Z 
               
               
                   
                   
               
            
           
         
       
     
     The CFS by the Direct Method may be derived by the system  100  from the cash flow ledger entries. The CFS by Direct Method is shown in the following table. The cash flow is summarized into operating, investing and financing sections as is required for GAAP. Other cash flow statements may be generated by system  100 , e.g., to meet management or investor requirements. 
     
       
         
           
               
               
               
             
               
                   
                   
               
               
                   
                 Cash Flow Details 
                 Sum of Amount (LCY) 
               
               
                   
                   
               
             
            
               
                   
               
            
           
           
               
               
               
            
               
                   
                 Cash Collections from Customers 
                 164,015.70 
               
               
                   
                 Sales, Retail - Dom. 
                 34,936.20 
               
               
                   
                 Consulting Fees - Dom. 
                 49,545.45 
               
               
                   
                 Fees and Charges Rec. - Dom. 
                 2,100.00 
               
               
                   
                 Sales VAT 10% 
                 5,500.00 
               
               
                   
                 Sales VAT 25% 
                 9,259.05 
               
               
                   
                 Customers Domestic 
                 62,675.00 
               
               
                   
                 (Unallocated Receipts) 
               
               
                   
                 Cash Payment to Suppliers 
                 (33,065.45) 
               
               
                   
                 Purch., Retail - Dom. 
                 (6,544.83) 
               
               
                   
                 Repairs and Maintenance 
                 (9,671.17) 
               
               
                   
                 Purchase VAT 10% 
                 (545.45) 
               
               
                   
                 Purchase VAT 25% 
                 (10,604.00) 
               
               
                   
                 Vendors, Domestic 
                 (5,700.00) 
               
               
                   
                 (Unallocated Payments) 
               
               
                   
                 Investing Cash Flow 
                 (26,200.00) 
               
               
                   
                 Increases during the Year 
                 (26,200.00) 
               
               
                   
                 Financing Cash Flow 
                 943,000.00 
               
               
                   
                 Capital Stock 
                 1,000,000.00 
               
               
                   
                 Retained Earnings 
                 (57,000.00) 
               
               
                   
                 Net Cash Flow for the Period 
                 1,047,750.25 
               
               
                   
                   
               
            
           
         
       
     
     The following table is an example of the chart of general ledger accounts. 
     
       
         
           
               
               
               
               
               
               
             
               
                   
               
               
                   
                   
                 Income/ 
                 Account 
                   
                 Account 
               
               
                 No. 
                 Name 
                 Balance 
                 Type 
                 Totaling 
                 Category 
               
               
                   
               
             
            
               
                   
               
            
           
           
               
               
               
               
               
               
            
               
                 10000 
                 Suspense Accounts 
                 Balance Sheet 
                 Posting 
                   
                   
               
               
                 1002 
                 ASSETS 
                 Balance Sheet 
                 Begin-Total 
                   
                 Assets 
               
               
                 1003 
                 Fixed Assets 
                 Balance Sheet 
                 Begin-Total 
                   
                 Assets 
               
               
                 1005 
                 Tangible Fixed Assets 
                 Balance Sheet 
                 Begin-Total 
                   
                 Assets 
               
               
                 1100 
                 Land and Buildings 
                 Balance Sheet 
                 Begin-Total 
                   
                 Assets 
               
               
                 1110 
                 Land and Buildings 
                 Balance Sheet 
                 Posting 
                   
                 Assets 
               
               
                 1120 
                 Increases during the Year 
                 Balance Sheet 
                 Posting 
                   
                 Assets 
               
               
                 1130 
                 Decreases during the Year 
                 Balance Sheet 
                 Posting 
                   
                 Assets 
               
               
                 1140 
                 Accum. Depreciation, Buildings 
                 Balance Sheet 
                 Posting 
                   
                 Assets 
               
               
                 1190 
                 Land and Buildings, Total 
                 Balance Sheet 
                 End-Total 
                 1100 . . . 1190 
                 Assets 
               
               
                 1200 
                 Operating Equipment 
                 Balance Sheet 
                 Begin-Total 
                   
                 Assets 
               
               
                 1210 
                 Operating Equipment 
                 Balance Sheet 
                 Posting 
                   
                 Assets 
               
               
                 1220 
                 Increases during the Year 
                 Balance Sheet 
                 Posting 
                   
                 Assets 
               
               
                 1230 
                 Decreases during the Year 
                 Balance Sheet 
                 Posting 
                   
                 Assets 
               
               
                 1240 
                 Accum. Depr., Oper. Equip. 
                 Balance Sheet 
                 Posting 
                   
                 Assets 
               
               
                 1290 
                 Operating Equipment, Total 
                 Balance Sheet 
                 End-Total 
                 1200 . . . 1290 
                 Assets 
               
               
                 1300 
                 Vehicles 
                 Balance Sheet 
                 Begin-Total 
                   
                 Assets 
               
               
                 1310 
                 Vehicles 
                 Balance Sheet 
                 Posting 
                   
                 Assets 
               
               
                 1320 
                 Increases during the Year 
                 Balance Sheet 
                 Posting 
                   
                 Assets 
               
               
                 1330 
                 Decreases during the Year 
                 Balance Sheet 
                 Posting 
                   
                 Assets 
               
               
                 1340 
                 Accum. Depreciation, Vehicles 
                 Balance Sheet 
                 Posting 
                   
                 Assets 
               
               
                 1390 
                 Vehicles, Total 
                 Balance Sheet 
                 End-Total 
                 1300 . . . 1390 
                 Assets 
               
               
                 1395 
                 Tangible Fixed Assets, Total 
                 Balance Sheet 
                 End-Total 
                 1005 . . . 1395 
                 Assets 
               
               
                 1999 
                 Fixed Assets, Total 
                 Balance Sheet 
                 End-Total 
                 1003 . . . 1999 
                 Assets 
               
               
                 2000 
                 Current Assets 
                 Balance Sheet 
                 Begin-Total 
                   
                 Assets 
               
               
                 2100 
                 Inventory 
                 Balance Sheet 
                 Begin-Total 
                   
                 Assets 
               
               
                 2110 
                 Resale Items 
                 Balance Sheet 
                 Posting 
                   
                 Assets 
               
               
                 2111 
                 Resale Items (Interim) 
                 Balance Sheet 
                 Posting 
                   
                 Assets 
               
               
                 2112 
                 Cost of Resale Sold (Interim) 
                 Balance Sheet 
                 Posting 
                   
                 Assets 
               
               
                 2120 
                 Finished Goods 
                 Balance Sheet 
                 Posting 
                   
                 Assets 
               
               
                 2121 
                 Finished Goods (Interim) 
                 Balance Sheet 
                 Posting 
                   
                 Assets 
               
               
                 2130 
                 Raw Materials 
                 Balance Sheet 
                 Posting 
                   
                 Assets 
               
               
                 2131 
                 Raw Materials (Interim) 
                 Balance Sheet 
                 Posting 
                   
                 Assets 
               
               
                 2132 
                 Cost of Raw Mat. Sold (Interim) 
                 Balance Sheet 
                 Posting 
                   
                 Assets 
               
               
                 2140 
                 WIP Account, Finished goods 
                 Balance Sheet 
                 Posting 
                   
                 Assets 
               
               
                 2180 
                 Primo Inventory 
                 Balance Sheet 
                 Posting 
                   
                 Assets 
               
               
                 2190 
                 Inventory, Total 
                 Balance Sheet 
                 End-Total 
                 2100 . . . 2190 
                 Assets 
               
               
                 2200 
                 Job WIP 
                 Balance Sheet 
                 Begin-Total 
                   
                 Assets 
               
               
                 2210 
                 WIP Sales 
                 Balance Sheet 
                 Begin-Total 
                   
                 Assets 
               
               
                 2211 
                 WIP Job Sales 
                 Balance Sheet 
                 Posting 
                   
                 Assets 
               
               
                 2212 
                 Invoiced Job Sales 
                 Balance Sheet 
                 Posting 
                   
                 Assets 
               
               
                 2220 
                 WIP Sales, Total 
                 Balance Sheet 
                 End-Total 
                 2210 . . . 2220 
                 Assets 
               
               
                 2230 
                 WIP Costs 
                 Balance Sheet 
                 Begin-Total 
                   
                 Assets 
               
               
                 2231 
                 WIP Job Costs 
                 Balance Sheet 
                 Posting 
                   
                 Assets 
               
               
                 2232 
                 Accrued Job Costs 
                 Balance Sheet 
                 Posting 
                   
                 Assets 
               
               
                 2240 
                 WIP Costs, Total 
                 Balance Sheet 
                 End-Total 
                 2230 . . . 2240 
                 Assets 
               
               
                 2290 
                 Job WIP, Total 
                 Balance Sheet 
                 End-Total 
                 2200 . . . 2290 
                 Assets 
               
               
                 2300 
                 Accounts Receivable 
                 Balance Sheet 
                 Begin-Total 
                   
                 Assets 
               
               
                 2310 
                 Customers Domestic 
                 Balance Sheet 
                 Posting 
                   
                 Assets 
               
               
                 2320 
                 Customers, Foreign 
                 Balance Sheet 
                 Posting 
                   
                 Assets 
               
               
                 2325 
                 Customers, Intercompany 
                 Balance Sheet 
                 Posting 
                   
                 Assets 
               
               
                 2330 
                 Accrued Interest 
                 Balance Sheet 
                 Posting 
                   
                 Assets 
               
               
                 2340 
                 Other Receivables 
                 Balance Sheet 
                 Posting 
                   
                 Assets 
               
               
                 2390 
                 Accounts Receivable, Total 
                 Balance Sheet 
                 End-Total 
                 2300 . . . 2390 
                 Assets 
               
               
                 2400 
                 Purchase Prepayments 
                 Balance Sheet 
                 Begin-Total 
                   
                 Assets 
               
               
                 2410 
                 Vendor Prepayments VAT 0% 
                 Balance Sheet 
                 Posting 
                   
                 Assets 
               
               
                 2420 
                 Vendor Prepayments VAT 10% 
                 Balance Sheet 
                 Posting 
                   
                 Assets 
               
               
                 2430 
                 Vendor Prepayments VAT 25% 
                 Balance Sheet 
                 Posting 
                   
                 Assets 
               
               
                 2440 
                 Purchase Prepayments, Total 
                 Balance Sheet 
                 End-Total 
                 2400 . . . 2440 
                 Assets 
               
               
                 2800 
                 Securities 
                 Balance Sheet 
                 Begin-Total 
                   
                 Assets 
               
               
                 2810 
                 Bonds 
                 Balance Sheet 
                 Posting 
                   
                 Assets 
               
               
                 2890 
                 Securities, Total 
                 Balance Sheet 
                 End-Total 
                 2800 . . . 2890 
                 Assets 
               
               
                 2900 
                 Liquid Assets 
                 Balance Sheet 
                 Begin-Total 
                   
                 Assets 
               
               
                 2910 
                 Cash 
                 Balance Sheet 
                 Posting 
                   
                 Assets 
               
               
                 2920 
                 Bank, LCY 
                 Balance Sheet 
                 Posting 
                   
                 Assets 
               
               
                 2930 
                 Bank Currencies 
                 Balance Sheet 
                 Posting 
                   
                 Assets 
               
               
                 2940 
                 Giro Account 
                 Balance Sheet 
                 Posting 
                   
                 Assets 
               
               
                 2990 
                 Liquid Assets, Total 
                 Balance Sheet 
                 End-Total 
                 2900 . . . 2990 
                 Assets 
               
               
                 2995 
                 Current Assets, Total 
                 Balance Sheet 
                 End-Total 
                 2000 . . . 2995 
                 Assets 
               
               
                 2999 
                 TOTAL ASSETS 
                 Balance Sheet 
                 End-Total 
                 1002 . . . 2999 
                 Assets 
               
               
                 3000 
                 LIABILITIES AND EQUITY 
                 Balance Sheet 
                 Heading 
               
               
                 3100 
                 Stockholder&#39;s Equity 
                 Balance Sheet 
                 Heading 
                   
                 Equity 
               
               
                 3110 
                 Capital Stock 
                 Balance Sheet 
                 Posting 
                   
                 Equity 
               
               
                 3120 
                 Retained Earnings 
                 Balance Sheet 
                 Posting 
                   
                 Equity 
               
               
                   
               
            
           
         
       
     
     The following table provides an example of the chart of cash flow accounts. The general ledger chart of accounts is created by the administrator/user of the system and the cash flow chart of accounts reports are automatically generated by the system  100 . Any change in the general ledger chart of accounts is automatically represented in the cash flow chart of accounts. 
     
       
         
           
               
               
               
               
             
               
                   
               
               
                   
                   
                 Account 
                   
               
               
                 No. 
                 Name 
                 Type 
                 Totaling 
               
               
                   
               
             
            
               
                   
               
            
           
           
               
               
               
               
            
               
                 10000 
                 Suspense Account 
                 Entry 
                   
               
               
                 1002 
                 ASSETS 
                 Begin-Total 
               
               
                 1003 
                 Fixed Assets 
                 Begin-Total 
               
               
                 1005 
                 Tangible Fixed Assets 
                 Begin-Total 
               
               
                 1100 
                 Land and Buildings 
                 Begin-Total 
               
               
                 1110 
                 Land and Buildings 
                 Entry 
               
               
                 1120 
                 Increases during the Year 
                 Entry 
               
               
                 1130 
                 Decreases during the Year 
                 Entry 
               
               
                 1140 
                 Accum. Depreciation, Buildings 
                 Entry 
               
               
                 1190 
                 Land and Buildings, Total 
                 End-Total 
                 1100 . . . 1190 
               
               
                 1200 
                 Operating Equipment 
                 Begin-Total 
               
               
                 1210 
                 Operating Equipment 
                 Entry 
               
               
                 1220 
                 Increases during the Year 
                 Entry 
               
               
                 1230 
                 Decreases during the Year 
                 Entry 
               
               
                 1240 
                 Accum. Depr., Oper. Equip. 
                 Entry 
               
               
                 1290 
                 Operating Equipment, Total 
                 End-Total 
                 1200 . . . 1290 
               
               
                 1300 
                 Vehicles 
                 Begin-Total 
               
               
                 1310 
                 Vehicles 
                 Entry 
               
               
                 1320 
                 Increases during the Year 
                 Entry 
               
               
                 1330 
                 Decreases during the Year 
                 Entry 
               
               
                 1340 
                 Accum. Depreciation, Vehicles 
                 Entry 
               
               
                 1390 
                 Vehicles, Total 
                 End-Total 
                 1300 . . . 1390 
               
               
                 1395 
                 Tangible Fixed Assets, Total 
                 End-Total 
                 1005 . . . 1395 
               
               
                 1999 
                 Fixed Assets, Total 
                 End-Total 
                 1003 . . . 1999 
               
               
                 2000 
                 Current Assets 
                 Begin-Total 
                 0002 . . . 2000 
               
               
                 2100 
                 Inventory 
                 Begin-Total 
               
               
                 2110 
                 Resale Items 
                 Entry 
               
               
                 2111 
                 Resale Items (Interim) 
                 Entry 
               
               
                 2112 
                 Cost of Resale Sold (Interim) 
                 Entry 
               
               
                 2120 
                 Finished Goods 
                 Entry 
               
               
                 2121 
                 Finished Goods (Interim) 
                 Entry 
               
               
                 2130 
                 Raw Materials 
                 Entry 
               
               
                 2131 
                 Raw Materials (Interim) 
                 Entry 
               
               
                 2132 
                 Cost of Raw Mat. Sold (Interim) 
                 Entry 
               
               
                 2140 
                 WIP Account, Finished goods 
                 Entry 
               
               
                 2180 
                 Primo Inventory 
                 Entry 
               
               
                 2190 
                 Inventory, Total 
                 End-Total 
                 2100 . . . 2190 
               
               
                 2200 
                 Job WIP 
                 Begin-Total 
               
               
                 2210 
                 WIP Sales 
                 Begin-Total 
               
               
                 2211 
                 WIP Job Sales 
                 Entry 
               
               
                 2212 
                 Invoiced Job Sales 
                 Entry 
               
               
                 2220 
                 WIP Sales, Total 
                 End-Total 
                 2210 . . . 2220 
               
               
                 2230 
                 WIP Costs 
                 Begin-Total 
               
               
                 2231 
                 WIP Job Costs 
                 Entry 
               
               
                 2232 
                 Accrued Job Costs 
                 Entry 
               
               
                 2240 
                 WIP Costs, Total 
                 End-Total 
                 2230 . . . 2240 
               
               
                 2290 
                 Job WIP, Total 
                 End-Total 
                 2200 . . . 2290 
               
               
                 2300 
                 Accounts Receivable 
                 Begin-Total 
               
               
                 2310 
                 Customers Domestic 
                 Entry 
               
               
                 2320 
                 Customers, Foreign 
                 Entry 
               
               
                 2325 
                 Customers, Intercompany 
                 Entry 
               
               
                 2330 
                 Accrued Interest 
                 Entry 
               
               
                 2340 
                 Other Receivables 
                 Entry 
               
               
                 2390 
                 Accounts Receivable, Total 
                 End-Total 
                 2300 . . . 2390 
               
               
                 2400 
                 Purchase Prepayments 
                 Begin-Total 
               
               
                 2410 
                 Vendor Prepayments VAT 0% 
                 Entry 
               
               
                 2420 
                 Vendor Prepayments VAT 10% 
                 Entry 
               
               
                 2430 
                 Vendor Prepayments VAT 25% 
                 Entry 
               
               
                 2440 
                 Purchase Prepayments, Total 
                 End-Total 
                 2400 . . . 2440 
               
               
                 2800 
                 Securities 
                 Begin-Total 
               
               
                 2810 
                 Bonds 
                 Entry 
               
               
                 2890 
                 Securities, Total 
                 End-Total 
                 2800 . . . 2890 
               
               
                 2900 
                 Liquid Assets 
                 Begin-Total 
               
               
                 2910 
                 Cash 
                 Entry 
               
               
                 2920 
                 Bank, LCY 
                 Entry 
               
               
                 2930 
                 Bank Currencies 
                 Entry 
               
               
                 2940 
                 Giro Account 
                 Entry 
               
               
                 2990 
                 Liquid Assets, Total 
                 End-Total 
                 2900 . . . 2990 
               
               
                 2995 
                 Current Assets, Total 
                 End-Total 
                 2000 . . . 2995 
               
               
                 2999 
                 TOTAL ASSETS 
                 End-Total 
                 1002 . . . 2999 
               
               
                 3000 
                 LIABILITIES AND EQUITY 
                 Heading 
               
               
                 3100 
                 Stockholder&#39;s Equity 
                 Heading 
               
               
                 3110 
                 Capital Stock 
                 Entry 
               
               
                   
               
            
           
         
       
     
       FIGS.  8 - 10    summarize the sub-processes depicted in and described by  FIGS.  3 - 5   . 
     The embodiments of the devices, systems and methods described herein may be implemented in a combination of both hardware and software. These embodiments may be implemented on programmable computers, each computer including at least one processor, a data storage system (including volatile memory or non-volatile memory or other data storage elements or a combination thereof), and at least one communication interface. 
     Program code is applied to input data to perform the functions described herein and to generate output information. The output information is applied to one or more output devices. In some embodiments, the communication interface may be a network communication interface. In embodiments in which elements may be combined, the communication interface may be a software communication interface, such as those for inter-process communication. In still other embodiments, there may be a combination of communication interfaces implemented as hardware, software, and combination thereof. 
     One should appreciate that the systems and methods described herein may provide different example technical effects and solutions e.g. better memory usage, improved processing, improved bandwidth usage, reduced errors, and auditable data. Further, the system  100  can use the new database  38  to implement the CFS by direct method which is an easier to understand process that improves fraud detection, better forecasts of future cash flows, and enables better management planning. The new database  38  is independent of the income statement and balance sheet. The system  100  can efficiently, quickly and automatically generate the new database  38  by reading, extracting, and modifying data without manual intervention. The system  100  generates the database  38  storing accurate data that is auditable and can be tracked. The system  100  requires a hardware processor  20  and memory  30  (storing instructions  42 ) given the high volume of transaction data. Further, the hardware processor  20  executes the instructions  42  for complex calculations to generate the CF ledger entries for the database  38 . Reversal entries can trigger immediate and automatic erasure of CF ledger entries by the processor  20 . Further, a change in application of receipt or payment require recalculations by the processor  20 . The system  100  can track allocation of multiple invoices for each receipt or payment. The processor  20  can execute updated instructions to implement changing rules. 
     The following discussion provides many example embodiments. Although each embodiment represents a single combination of inventive elements, other examples may include all possible combinations of the disclosed elements. Thus if one embodiment comprises elements A, B, and C, and a second embodiment comprises elements B and D, other remaining combinations of A, B, C, or D, may also be used. 
     The term “connected” or “coupled to” may include both direct coupling (in which two elements that are coupled to each other contact each other) and indirect coupling (in which at least one additional element is located between the two elements). 
     The technical solution of embodiments may be in the form of a software product. The software product may be stored in a non-volatile or non-transitory storage medium, which can be a compact disk read-only memory (CD-ROM), a USB flash disk, or a removable hard disk. The software product includes a number of instructions that enable a computer device (personal computer, server, or network device) to execute the methods provided by the embodiments. 
     Although the embodiments have been described in detail, it should be understood that various changes, substitutions and alterations can be made herein without departing from the scope as defined by the appended claims. 
     Moreover, the scope of the present application is not intended to be limited to the particular embodiments of the process, machine, manufacture, composition of matter, means, methods and steps described in the specification. As one of ordinary skill in the art will readily appreciate from the disclosure of the present invention, processes, machines, manufacture, compositions of matter, means, methods, or steps, presently existing or later to be developed, that perform substantially the same function or achieve substantially the same result as the corresponding embodiments described herein may be utilized. Accordingly, the appended claims are intended to include within their scope such processes, machines, manufacture, compositions of matter, means, methods, or steps 
     As can be understood, the examples described above and illustrated are intended to be exemplary only. The scope is indicated by the appended claims.