cash flow mappings

trial balance methodology

SUBTITLE IN PROGRESS

Focus

Balance Sheet Income Statement Cash Flow Budgets

Balance Sheet-Assets

Closing balances used in Account Grouping

Accumulated Depreciation separated to show reduction to LT Assets

Reserve Activity mapped to Cash Flow

Balance Sheet-Liabilities

Account balances presented as financial statement

Balance Sheet-Equity

Year to date Income and Expense balances used to calculate Equity

Focus


Income Statement-Revenue

Account balances presented as Financial Statement Vacancy/ Concessions reduce

Rental Income Other Income separately

presented

Income Statement-Expense

Operating Expense broken into segments

Adjustments shown in current month

Income Statement-Other Activity

Entity Expenses Removed from Net Income

Focus

Balance Sheet Income StatementCash Flow Budgets

Cash Flow-Account Balances TypesBalance Sheet Reserve and Mortgage accounts

mapped to Cash Generated in Fusion

Income Statement Separate line items provided for

Debt Service and Reserve Activity

Account Opening

Balance

Debit

Credit

Closing Balance

Replacement Reserve

1400 200 100 1500

Mortgage Payable

-20000 500 -19500

Account Opening

Balance

Debit

Credit

Closing Balance

Replacement Reserve

1400 200 100 1500

Mortgage Payable

-20000 500 -19500

Reserve Deposit

-200 200 -400

Reserve Withdrawal

500 100 600

Debt Service -1000 500 -1500

Cash Flow-Three Methods

Debit and Credit Activity Monthly Activity mapped

directly to Cash Flow in Fusion

Yearly Activity uses prior month balance to determine Activity

Debit/ Credit Balance change calculated

Prior Month balance subtracted from current month

Account 3/1 Debit Credit

3/31

Replacement Reserve

1400 200 100 1500

Mortgage Payable

20000 500 19500

Account Debit CreditMonth 1Replacement Reserve 1400

Mortgage Payable 20000

Month 2Replacement Reserve 1500

Mortgage Payable 19500

Balance change calculated Prior Month balance

subtracted from current month

Account BalanceMonth 1Replacement Reserve 1400

Mortgage Payable -20000

Month 2Replacement Reserve 1500

Mortgage Payable -19500

Account 1/1 Debit Credit

3/31

Replacement Reserve

1000 700 200 1500

Mortgage Payable

21000 1500 19500

Cash Flow-Monthly Debit & Credit ActivityAccount Account Opening

Balance Closing

BalanceNumber Name 03/01/2016 Debit Credit 03/31/2016

1135 Escrow - Replacement Reserve

102,121.81 4,102.65 40,107.31

66,117.15

2700 Notes Payable -12,820,482.75 14,273.66

0.00 -12,806,209.0

9

Reserve Credit mapped as Positive Cash FlowReserve Debit mapped as Negative Cash Flow

Mortgage Debit mapped as Negative Cash Flow

Cash Flow-Yearly Debit & Credit Activity

Reserve Credit decrease mapped as Positive Cash FlowAdjustment mapped as reversal

Reserve Debit increase mapped as Negative Cash FlowMortgage Debit increase mapped as Negative Cash

Flow

January 2016 - February 2016Balance Debit Credit EndingForward Balance

1320 Replacement Reserve Fund 177651.59 1299.35 178950.94

2320 Mortgage Payable

-1062876.5

9 10364.30

-1052512.2

9

January 2016Balance Debit Credit EndingForward Balance



-1062876.5

9 5175.25

-1057701.3

4

January 2016 - March 2016Balance Debit Credit EndingForward Balance



-1062876.5

9 15567.19

-1047309.4

0

Cash Flow-Yearly Debit & Credit Activity

Reserve Credit decrease mapped as Positive Cash FlowAdjustment mapped as reversal

Reserve Debit increase mapped as Negative Cash FlowMortgage Debit increase mapped as Negative Cash

Flow

January 2016 - February 2016Balance Debit Credit EndingForward Balance



-1062876.5

9 10364.30

-1052512.2

9

January 2016Balance Debit Credit EndingForward Balance



-1062876.5

9 5175.25

-1057701.3

4

January 2016 - March 2016Balance Debit Credit EndingForward Balance



-1062876.5

9 15567.19

-1047309.4

0

3665.45-1299.35 2366.10

Cash Flow-Yearly Debit & Credit Balances

Feb 29, 16

Debit Credit

1026-04 · FIB - Replacement Res #4522 5,102.21

2735 · HOME Mortgage Payable 493,586.98

Jan 31, 16

Debit Credit



Reserve decrease mapped as Positive Cash FlowReserve increase mapped as Negative Cash Flow

Mortgage decrease mapped as Negative Cash Flow

Mar 31, 16 Debit Credit



5102.21-8601.98-3500.23

Cash Flow-Yearly Debit & Credit Balances

Feb 29, 16

Debit Credit



Jan 31, 16

Debit Credit



Reserve decrease mapped as Positive Cash FlowReserve increase mapped as Negative Cash Flow


Mar 31, 16 Debit Credit



6002.45-5102.21 900.24

Cash Flow- Yearly Balance

Account Balance

February 29

Cash-Reserves 297,353.96

Notes Payable -942,278.96

March 31

Cash-Reserves 299,809.83

Notes Payable -937,175.05

Reserve increase mapped as Positive Cash FlowReserve decrease mapped as Negative Cash Flow


(937,175.96)-(942,278.96) 5,104.00

Focus


Budgets Accounts mapped to mirror Income Statement

Budgets Prorated Annual Balances

Budgets Specific Monthly Balances

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cash flow mappings

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