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2.
3. 4.
Menguraikan tujuan laporan arus kas. Identifikasi klasifikasi arus kas. Membedakan laba bersih dg arus kas bersih dari kegiatan operasi. Membandingkan metode langsung dan tidak langsung utk menghitung arus kas bersih dari kegiatan operasi.
9.
Menentukan arus kas bersih dari kegiatan investasi dan pembiayaan. Menyiapkan Laporan Arus kas. Mengidentifikasi sumber informasi utk Laporan arus kas. Mengidentifikasi masalah khusus dlm menyiapkan laporan arus kas. Menjelaskan penggunaan neraca lajur dlm menyiapkan laporan arus kas.
the cash receipts (cash inflows), and uses of cash (cash outflows) during the period
operating activities, investing activities, and financing activities during the period
inflows
Cash Pool
outflows
The indirect method derives cash flows from accrual basis statements. The direct method determines cash flows directly for each source or use of cash.
Outflows
To suppliers for inventory To employees for services To government for taxes To lenders for interest To others for expenses
the direct and indirect methods the sections reporting investing and financing activities are the same. The net inflows or outflows for each section (under the two methods) are identical. The operating activities are reported differently.
$ XXX $ XX
$ XXX $ XX $ XXX $ XX $ XXX
Cash flows from investing activities: (List of individual inflows and outflows) Net cash flow from investing activities
Cash flows from financing activities: (List of individual inflows and outflows) Net cash flow from financing activities
Loss on sale of assets is added to net income Gain on sale of assets is deducted from net income Discount on bonds payable (as amortized) is added to net income Premium on bonds payable (as amortized) is deducted from net income
$ XX $ XXX
$ XX $ XXX
Cash Payments To suppliers To employees For operating exp equals For interest
For taxes
Transactions not involving cash inflows or cash outflows are non-cash transactions. They are not reported in the body of the cash flow statement. If material, they are reported as notes to the statement or in a supplementary schedule to the financial statements. Example: Issue of bonds (payable) for purchase of land.