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Clinic Cash Flow Overview

The clinic had various cash transactions throughout 2018, its first year of operation. These included an initial investment of P250,000, purchases of medical supplies and equipment, cash from treatments, a bank loan, and payments for salaries, insurance, rent and supplies. By the end of the year, the clinic recorded over P1.5 million in cash inflows from treatments and a loan, and around P700,000 in cash outflows for supplies, salaries, insurance, rent and personal expenses.

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ALEJANDRO SORIANO
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61 views2 pages

Clinic Cash Flow Overview

The clinic had various cash transactions throughout 2018, its first year of operation. These included an initial investment of P250,000, purchases of medical supplies and equipment, cash from treatments, a bank loan, and payments for salaries, insurance, rent and supplies. By the end of the year, the clinic recorded over P1.5 million in cash inflows from treatments and a loan, and around P700,000 in cash outflows for supplies, salaries, insurance, rent and personal expenses.

Uploaded by

ALEJANDRO SORIANO
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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M3 CASH TRANSACTION ANALYSIS

NAME: Maria Kristine S. Mendoza DATE: DECEMBER 14, 2022

Dr. Barbi Baldoza, a cosmetic surgeon, opened Batang Bata Clinic specializing
in slimming, facial and skin treatment in Recto Manila. The following are the
transactions for 2018 the first year of operation:

January 1 Barbi invested P250,000 cash, P500,000 medical equipment.

February 28 Bought furniture on account, costing P150,000 from Furniture World.

March 5 Bought for cash, medical supplies worth P125,000

April 7 A summary of botox treatments rendered showed: cash patients, P215,000; on


account customers, P395,000.

May 31 Received P180,000 proceeds from a bank loan payable on January 31, 2019
and paid with it a two-year insurance for the clinic starting 2019.

June 30 Paid salaries of nurse and secretary, P120,000

July 17 A summary of liposuction treatments rendered showed: cash customers,


P280,000; on account customers, P245,000 of which P15,000 were
collected.

August 31 Received P100,000 advance payment from a patient facial treatment.

September 20 Barbi took P15,000 worth of medical supplies for personal use.

October 5 Collected 10% of balance owed by the botox-treated customers.

December 29 Paid for rent P110,000 which included the use of power and water
amounting to P 50,000
REQUIRED: Using the table format below, prepare CASH TRANSACTION ANALYSIS
for the above transactions

DATE ACTIVITY EFFECT TO CASH AMOUNT

January 1 INVESTING INFLOW 250,000

March 5 OPERATING OUTFLOW 125,000

April 7 OPERATING INFLOW 215,000

May 31 FINANCING INFLOW 180,000

OPERATING OUTFLOW 180,000

June 30 OPERATING OUTFLOW 120,000

July 17 OPERATING INFLOW 295,000

August 31 OPERATING INFLOW 100,000

October 5 OPERATING INFLOW 39,500

December 29 OPERATING OUTFLOW 110,000

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