Isabela State University – Echague Campus

College of Business, Accountancy and Public Administration

JUNIOR PHILIPPINE INSTITUTE OF ACCOUNTANTS
Federation Year 2017-2018

STATEMENT OF CASH FLOWS

For the Period Ended May 21 , 2018

CASH INFLOWS

Inflows from Members’ Contribution and Donations:

Receipts from Membership Fee 12,300.00
Receipts from A.O.G. People’s Choice Collection 1,565.00
Receipts from Donations and Contribution 15,005.00
Receipts from Annual Leadership Congress Registration and Accommodation 3,840.00
Receipts from Annual Leadership Congress Shirt and Lanyard 6,800.00
Receipts from Regional Midyear Convention Registration 12,300.00
Receipts from Academic League Registration 5,100.00
Receipts from ISAQCC 2,040.00
Receipts from CBAPA Shirt 5,700.00
Receipts from CBAPA Fun Run and Boodle Fight 2,870.00
Receipts from CBAPA Intramurals 820.00
Receipts from food Accountancy Week 2,550.00
Receipts from Induction Ball 2,400.00
Receipts from Semestral due 1,435.00
Receipts from ARC Registration 5,100.00
Receipts from Students' Development Fund – SBO 5,000.00
84,825.00

Inflows from Fund Raising and Income-Generating Projects:

Receipts from JPIA Raffle Tickets 18,450.00
Receipts from sale of inventories 54.00
18,504.00
Total cash inflows 103,329.00
LESS: CASH OUTFLOWS
Outflows for Fund Raising and Income-Generating Projects:
Payment for JPIA Raffle Prizes 4,260.00
Payment for Raffle Ticket Photocopying 300.00
4,560.00

Outflows for Project Acquisition:

Payment for projector 19,000.00
Payment for printer 7,200.00
Payment for speaker 140.00
Payment for tarpaulin stand 4,900.00
31,240.00

Outflows for General and Administrative Expenses:

Payment for Regional and National Membership 4,500.00
Payment for Supplies 836.00
Payment for Transportation Expenses 7,842.00
Payment for Bulletin Board Renovation 1,290.00
Payment for Tarpaulin of 2016 CPA Board Passers 1,010.00
Payment for Refunds 230.00
Payment for purchase of curtains 500.00
Payment for miscellaneous expense 146.00
16,354.00

Outflows for Program Expenses

Payment for Local Chapter Accountancy Week 2,600.00
Payment for Outreach Program Expenses 500.00
Payment for Local Chapter Accountancy Week Prizes 5,335.00
Payment for Local Chapter Christmas Party 1,246.00
9,681.00
Outflows for External Affairs:
Payment for Annual Leadership Congress Registration and Accommodation 3,840.00
Payment for Annual Leadership Congress Shirt and Lanyard 6,800.00
Payment for Regional Midyear Convention Registration 12,300.00
Payment for Academic League Registration 5,100.00
Payment for ISAQCC Registration 2,500.00
Payment to ARC
Registration 5,500.00
Payment to Reservation Fee 2,000.00
Payment to service charge of registration fee 60.00
Payment for Induction Ball 2,850.00
Payment for CBAPA Shirt 5,700.00
Payment for CBAPA Fun Run and Boodle Fight 2,870.00
Payment for CBAPA Intramurals 820.00
Payment for REBM and SMAQDOWN Transportation and Allowances 5,030.00
Payment for Regional Midyear Convention Expenses 7,855.00
Payment for Semestral Due 1,435.00
Issuance of receivables 2,705.00
Payment for A.O.G. Outreach Program Expenses 500.00
Payment for ARC Registration 5,400.00
73,265.00
Total cash outflows 135,100.00
Net decrease (31,771.00)
Add: Cash, Beginning 37,271.00
Cash, Ending 5,500.00