When you list plural items should you use are as follows and when you use singular items you use is as follows.

For example.

your usernames and passwords are as follows:

or

your username and password are as follows:

Thanks.

Sam.
A plural subject and a compound subject both take the plural verb.

Both your examples are correct.

An example of a singular verb would be, "The spelling of my name is as follows:"

"Your username is as follows:"