Sca Income Statement

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    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)

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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

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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

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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

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    'CCOUN*S Current

    5ear

    Previous

    5ear

    Increase#

    -ecrease

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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>

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    'CCOUN*S Credit Consumers Service ar!etin" Producers .R'N- *O*'&

    '= %IN'NCIN. COS*S

    Interest E4pense on

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    *a4es %ees and Char"es +++ +++ +++ +++ +++ +++

    Professional %ees +++ +++ +++ +++ +++ +++

    Communications +++ +++ +++ +++ +++ +++

    Representation +++ +++ +++ +++ +++ +++

    eetin" and Conferences +++ +++ +++ +++ +++ +++

    %uture

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    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

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    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;

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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

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    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=