Account mapping for 3-statement forecasts
Account mapping is where a trial balance becomes a forecast. Searchers often use terms like “chart of accounts mapping,” “PL BS CF account mapping,” or “trial balance account mapping.”
How do I map accounts to PL BS and cash flow?
- Is the account a PL account, BS account, or memo-only planning account?
- Does a movement affect operating cash flow, investing cash flow, or financing cash flow?
- Is the account driven by transactions, opening balance roll-forward, or manual adjustment?
Examples
- Sales maps to revenue and may create accounts receivable before cash collection.
- COGS maps to expense and can also move inventory and accounts payable.
- Loan principal maps to debt on BS and financing cash flow, while interest maps to PL.
- Capex maps to fixed assets and investing cash flow, then depreciation maps to PL.
Review tip
If the balance sheet does not balance after import, review mapping first. Unmapped equity, retained earnings, tax, or cash flow accounts are common causes of a forecast mismatch.