|
Score
|
Description
|
Flip
|
Flip type
|
|
|
|
|
|
|
100
|
ASSETS
|
|
|
|
101
|
Current Assets
|
|
|
|
111
|
Cash (QA)
|
211
|
D
|
|
115
|
Current trade receivables (TR)
|
|
|
|
121
|
Due from shareholders and directors (flip) (CA)
|
221
|
D
|
|
123
|
Due from related parties (flip) (CA)
|
223
|
D
|
|
125
|
Inventory (IN)
|
|
|
|
127
|
Future income taxes recover - current (flip) (CA)
|
227
|
D
|
|
128
|
Current other assets (CA)
|
|
|
|
129A
|
Corp taxes recoverable - current (flip) (CA)
|
217A
|
D
|
|
129B
|
CA F: PST recoverable - current
|
|
D
|
|
129C
|
CA F: GST recoverable - current
|
|
D
|
|
130
|
Long term assets
|
|
|
|
135
|
Due from shareholder and directors LT (flip) (OA)
|
235
|
D
|
|
137
|
Due from related parties - LT (flip) (OA)
|
237
|
D
|
|
150
|
Capital assets - non-amortizable (FN)
|
|
|
|
151
|
Capital assets cost - amortizable (FD)
|
|
|
|
152
|
Capital assets - accumulated amortization (FA)
|
|
|
|
171
|
Intangibles (IA)
|
|
|
|
181
|
Other long term assets (OA)
|
|
|
|
182
|
Future income taxes recover - LT (flip)(OA)
|
241
|
D
|
|
|
|
|
|
|
200
|
LIABILITIES
|
|
|
|
210
|
Current liabilities
|
|
|
|
211
|
Bank indebtedness (CL)
|
111
|
C
|
|
213
|
Current bank loans (CL)
|
|
|
|
215
|
Current trade payables (TP)
|
|
|
|
217A
|
Corporate taxes Payable - current (CL)
|
129A
|
C
|
|
217B
|
PST payable (CL)
|
129B
|
C
|
|
217C
|
GST payable (CL)
|
129C
|
C
|
|
221
|
Due to shareholders and directors - current (CL)
|
121
|
C
|
|
223
|
Due to related parties - current (CL)
|
123
|
C
|
|
227
|
Future taxes - current (CL)
|
127
|
C
|
|
228
|
Other current liabilities (CL)
|
|
|
|
229
|
Long term liabilities
|
|
|
|
230
|
Long term liabilities (LL)
|
|
|
|
235
|
Due to shareholders and directors - long term (LL)
|
135
|
C
|
|
237
|
Due to related parties - long term (LL)
|
137
|
C
|
|
241
|
Future income taxes payable - long term (LL)
|
182
|
C
|
|
|
|
|
|
|
270
|
EQUITY
|
|
|
|
274
|
Equity - retained earnings (RE)
|
|
|
|
275
|
Equity - other (EQ)
|
|
|
|
276
|
Equity - dividends (DI)
|
|
|
|
|
|
|
|
|
300
|
REVENUE
|
|
|
|
311
|
Trade sales (SA)
|
|
|
|
331
|
Operating revenue other than trade sales (SO)
|
|
|
|
361
|
Gains (losses) on disposal of assets (OI)
|
|
|
|
381
|
Other revenue (RO)
|
|
|
|
|
|
|
|
|
400
|
COST OF GOODS SOLD - DIRECT
|
|
|
|
411
|
Opening inventory (CN)
|
|
|
|
413
|
Amortization - direct (CD)
|
|
|
|
421
|
Purchases / materials (PU)
|
|
|
|
425
|
Interest and bank charges - direct (CI)
|
|
|
|
428
|
Delivery, shipping and warehouse expenses (CS)
|
|
|
|
431
|
Closing inventory (CN)
|
|
|
|
435
|
Repairs and maintenance - direct (CR)
|
|
|
|
437
|
Wages and benefits (CS)
|
|
|
|
480
|
Other direct costs (CS)
|
|
|
|
|
|
|
|
|
500
|
OPERATING EXPENSES
|
|
|
|
511
|
Advertising (OE)
|
|
|
|
513
|
Amortization and depletion (OD)
|
|
|
|
523
|
Insurance - indirect (OE)
|
|
|
|
525
|
Interest and bank charges - indirect (OI)
|
|
|
|
531
|
Professional fees (OE)
|
|
|
|
533
|
Rent (OE)
|
|
|
|
535
|
Repairs and maintenance - indirect (OR)
|
|
|
|
537
|
Labour and commissions (OE)
|
|
|
|
547
|
Utilities and telephone / telecommunications (OE)
|
|
|
|
570
|
Delivery, shipping and warehouse expenses (OE)
|
|
|
|
580
|
Other indirect expenses (OE)
|
|
|
|
810
|
Income taxes (IT)
|
|
|
|
830
|
Extraordinary items (OE)
|
|
|