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8/12/2019 Sca Income Statement
1/12
ABC DEVELOPMENT COOPERATIVE
xxx Town, Province
STATEMENTS OF OPERATIONS
For the year en!e! Dece"#er $%, &&&&, an! &&&&
'A"o(nt in Phi)i**ine Peo+
ACCONT TITLE C(rrent -ear Price -ear
REVENUES (Schedule 1)
Income from Credit Operations
Income from Customer Operations
Income from Service Operations
Income from Production Operations Income from ar!etin" Operations
Other Income
Income# Interest from Investment
em$ership %ees
Interest Income from &ease '"reements
Commission Income
%ines Penalties Surchar"es
iscellaneous Income*O*'& REVENUES
&ESS E+PENSES (Schedule,)
%inancin" Cost
Sellin" ar!etin" Cost
'dministrative Cost
-emocratic .overnance Cost
NE* SURP&US $efore Other Items
'dd/ O*0ER I*ES Proect Su$sid2
-onation and .rant Su$sid2 .ain on sale of Propert2 and E3uipment
.ain in Investment
.ain on Sale of Repossessed Item
.ain from %orei"n E4chan"e *ransaction
Prior 5ear 'dustment
*otal&ess/
Su$sidi6ed E4penses
&oss on Sale of Propert2 and
E3uipment
&oss on Investment
&oss on Sale of Repossessed Item
&oss from %orei"n E4chan"e Valuation Prior 5ear 'dustment
*otal
NE* SURP&US (%OR '&&OC'*ION)
8/12/2019 Sca Income Statement
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SC0E-U&E 1
Schedule of .ross Revenues
ACCONT TITLES C(rrent -ear
Prior
-ear
Income from Credit Operations
Interest Income from &oans Service %ees
%ilin" %ees
%ines Penalties Surchar"es
*otal Income from Credit Operations
444 444
444
444
444 444
444
444
444 444
'CCOUN* *I*&ES Consumers
Installment Caterin" Canteen
Current 5ear Prior
5ears
Income from Consumers#Caterin" OperationsSales
&ess7 Sales Returns 'llo8ances Sales -iscounts Net Sales
&ess/ Cost of Sales
Inventor2 $e"innin" Purchases (net)
%rei"ht 9 In *otal Purchases
'dd/ Production Cost -irect aterials
-irect &a$or %actor2#Processin" Overhead *otal Production Cost *otal .oods 'vaila$le %or Sale
&ess/ Inventor2 end
COS* O% S'&ES
444
444 444 444
444 444
444 444
444
444
444
444444
444 444
444 444
444 444
444
444
444
444
444444
444
444
444 444
444
444 444
444 444
444
444 444 444 444
444
444 444
444 444
444
*O*'& 444 444
444 444 444 444 444 444
444 444 444 444
444 444 444 444
444 444 444 444
444 444 444 444
444 444
444 444
.ro Reven(e /ro" Con("er O*eration 444 444
ACCONT TITLES Current 5ears Prior
-ear
Income from Service Operations
REVENUES
Service Income
Interest Income from &ease '"reement
*otal Revenues&ESS/ COS* O% SERVICES (Schedule :)
Proect ana"ement Cost
.eneration Cost
-istri$ution Cost
*ransport Service Cost
*otal Cost of Services
444
444
444
444
444
444
444
444
444
444
444
444
444
444
444
444
.ross Revenues from Services 444 444
8/12/2019 Sca Income Statement
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ACCONT TITLES Current 5ear
Prior
-ear
Income from Production Operations
Sales
&ess/ Sales Returns 'llo8ances
Sales -iscounts
Net Sales
&ess/ Cost of .ood Sold
Ra8 aterials Inventor2 $e"innin"
'dd/ Ra8 aterial Purchases %rei"ht 9 In
*otal Purchases
&ess/ Purchase Returns and 'llo8ances
Purchase -iscounts
Net Purchases
&ess Ra8 aterials End
Cost of Ra8 aterials Used -irect &a$or
%actor2 Overhead
*otal Cost of .oods to $e anufactured
'dd ;or! in Process
8/12/2019 Sca Income Statement
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SC0E-U&E :
Sche!()e o/ COST OF SERVICES
'CCOUN*S Current 5ear
Previous 5ear
Increase#-ecrease
COST OF SERVICES
PRO2ECT MANA.EMENT COST 444 444 444
&a$or and *echnical Supervision 444 444 444
Salaries ;a"es 444 444 444
Emplo2ee>s
8/12/2019 Sca Income Statement
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'CCOUN*S Current
5ear
Previous
5ear
Increase#
-ecrease
8/12/2019 Sca Income Statement
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Impairment &oss 444 444 444
iscellaneous 444 444 444
DISTRIBTION COST
Po8er Cost 444 444 444
&a$or and *echnical Supervision 444 444 444
Salaries and ;a"es 444 444 444
Emplo2ees>
8/12/2019 Sca Income Statement
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'CCOUN*S Credit Consumers Service ar!etin" Producers .R'N- *O*'&
'= %IN'NCIN. COS*S
Interest E4pense on
8/12/2019 Sca Income Statement
8/12
*a4es %ees and Char"es +++ +++ +++ +++ +++ +++
Professional %ees +++ +++ +++ +++ +++ +++
Communications +++ +++ +++ +++ +++ +++
Representation +++ +++ +++ +++ +++ +++
eetin" and Conferences +++ +++ +++ +++ +++ +++
%uture
8/12/2019 Sca Income Statement
9/12
D4 State"ent o/ Chan1e in Me"#er5 E6(ity
Donation, .rant an! Stat(tory F(n!
N'E O% COOPER'*IVE
'--RES O% *0E COOPER'*IVE
RE.IS*R'*ION # CON%IR'*ION NO=
S*'*EEN* O% C0'N.ES IN EAUI*5 S*'*U*OR5 %UN-S 'N- .R'N*S 'N- -ON'*IONS%or the 5ear Ended -ecem$er ,1:BB
E3uit2
Share Capital Common
8/12/2019 Sca Income Statement
10/12
NAME OF COOPERATIVE
ADDRESS OF T8E COOPERATIVE
RE.ISTRATION9CONFIRMATION NO4
CAS8 FLO:S STATEMENT
For the -ear En!e!, Dece"#er &&&&&&&&&&&&&
Cah /)ow /ro" O*eratin1 Activitie;
Cah *rovi!e! #y o*eration;
Net surplus for allocation +++
-epreciation#'morti6ation +++
Provision for Pro$a$le &osses on 'ccounts#Installment Receiva$les +++
Chan"es in 'ssets and &ia$ilities +++
(Increase)#-ecrease in/
'dvances to Officers Emplo2ees +++
'ccounts Receiva$le *rade (+++)
Installment Receiva$le +++
Receiva$le from accounta$le officers emplo2ees +++
Other Receiva$les +++
Input *a4 +++
-eposits to suppliers +++ Inventories +++
Repossessed Inventories +++
'ssets held for sale +++
Unused office#store#!itchen#canteen#caterin" supplies (+++)
Prepaid E4penses (+++)
Intan"i$le 'ssets +++
Other assets +++
Increase#(-ecrease) in/
'ccounts pa2a$le (+++)
SSS#ECC#Philhealth#Pa"?i$i" Premium Contri$ution pa2a$le +++
SSS#Pa"?i$i" &oans pa2a$le +++
;ithholdin" ta4 pa2a$le +++
'ccrued e4penses +++
-ue to CE*% ('pe4) +++ *a4es %ees and char"es pa2a$le +++
Output ta4 +++
-eposits from customer +++
-eferred "ross mar"in +++
School Pro"ram Support %und Pa2a$le +++
Other pa2a$les +++ +++
Net cah /ro" o*eratin1 activitie +++
Cah /)ow /ro" invetin1 activitie ;
(Increase)#-ecrease in/
Propert2 E3uipment +++
Investment +++
Net cah /ro" invetin1 activitie +++
Cah /)ow /ro" /inancin1 activitie;
8/12/2019 Sca Income Statement
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(Increase)#-ecrease in/
Savin"s deposit +++
*ime deposit +++
Paid?up Share Capital +++
-onations#.rants +++
Statutor2 funds +++
&on" term lia$ilities +++
Other lia$ilities +++ Interest on share capital patrona"e refund +++ +++
Net cah /ro" /inancin1 activitie +++
Net increae9'!ecreae+ in cah +++
Cah #a)ance, #e1innin1 +++
Cah #a)ance, en! +++
'The a#ove tate"ent i *reente! (in1 In!irect Metho! A**roach+4
ABC DEVELOPMENT COOPERATIVE
xxx Town, Province
8/12/2019 Sca Income Statement
12/12
NOTES TO FINANCIAL STATEMENTS
A o/ Dece"#er $%, &&&&&&&&
'A"o(nt in Phi)i**ine Peo+
1= .ENER'& IN%OR'*ION
:= SU'R5 O% SI.NI%IC'N* 'CCOUN*IN. PO&ICIES
,= 'N'.EEN*>S SI.NI%IC'N* 'CCOUN*IN. FU-.EEN*
'N- ES*I'*ES
,=1 Fud"ments,=: Estimates
G= %inancial Ris! ana"ement O$ectives and Policies
G=1 Credit Ris!
G=: &i3uidit2 Ris!
G=, Other Price Ris! Sensitivit2
H= Cash Cash E3uivalent
= Notes on financial assets descri$e composition description etc=
J= &oans and Receiva$les
J=1 &oans Receiva$les Net
J=: *rade and Other Receiva$les
K= Inventor2
L=