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  • Chapter 23: Cash Flow Indirect Method and Direct Method

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    Kusuma Widya Tantri
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    The document presents the income statement and additional financial information for PT XXY for the year ended December 31, 2014. It then provides instructions to prepare a statement of cash flows using the indirect and direct method. For the indirect method, net income is adjusted for depreciation expense, changes in accounts receivable, inventory, prepaid expenses, and accounts and accrued payable to calculate net cash provided by operating activities of Rp3,480,000. For the direct method, cash receipts from customers, cash payments to suppliers, and cash payments for operating expenses are presented to calculate net cash provided by operating activities of Rp3,480,000.

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    The document presents the income statement and additional financial information for PT XXY for the year ended December 31, 2014. It then provides instructions to prepare a statement of cash flows using the indirect and direct method. For the indirect method, net income is adjusted for depreciation expense, changes in accounts receivable, inventory, prepaid expenses, and accounts and accrued payable to calculate net cash provided by operating activities of Rp3,480,000. For the direct method, cash receipts from customers, cash payments to suppliers, and cash payments for operating expenses are presented to calculate net cash provided by operating activities of Rp3,480,000.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
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    Download as docx, pdf, or txt
    25 views4 pages

    Chapter 23: Cash Flow Indirect Method and Direct Method

    Uploaded by

    Kusuma Widya Tantri
    The document presents the income statement and additional financial information for PT XXY for the year ended December 31, 2014. It then provides instructions to prepare a statement of cash flows using the indirect and direct method. For the indirect method, net income is adjusted for depreciation expense, changes in accounts receivable, inventory, prepaid expenses, and accounts and accrued payable to calculate net cash provided by operating activities of Rp3,480,000. For the direct method, cash receipts from customers, cash payments to suppliers, and cash payments for operating expenses are presented to calculate net cash provided by operating activities of Rp3,480,000.

    Copyright:

    © All Rights Reserved
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    of 4

    CHAPTER 23: CASH FLOW INDIRECT METHOD AND DIRECT

    METHOD
    The income statement dari PT XXY seperti berikut:

    Sales
    Cost Of
    Goods Sales

    PT XXY
    INCOME STATEMENT
    FOR THE YEAR ENDED DECEMBER 31,2014
    Rp
    Beginning
    Inventory
    Purchase
    Goods Available
    for sale
    Ending Inventory
    Cost Of Goods
    Sold

    Rp
    Rp

    2.000.000
    5.000.000

    Rp
    Rp

    7.000.000
    2.200.000

    Gross Profit
    Operating
    Expenses
    Selling Expenses
    Administrative
    Expenses

    Rp

    500.000

    Rp

    800.000

    Net Income

    10.000.000

    Rp
    Rp

    4.800.000
    5.200.000

    Rp
    Rp

    1.300.000
    3.900.000

    Informasi Tambahan:
    1. Accounts Receivable menurun Rp400.000
    2. Prepaid Expenses menaik Rp200.000
    3. Accounts Payable kepada supplier untuk merchandise menurun Rp300.000
    4. Accrued Expenses Payable menurun Rp200.000
    5. Administrative

    Expenses

    termasuk

    depreciation

    expenses

    sebesar

    Rp80.000
    Instruksi:
    Buat lah the statement of cash flow dengan menggunakan indirect method dan
    direct method.

    Indirect Method:
    RODRIQUEZ COMPANY
    Partial Statement of Cash Flows
    For the Year Ended December 31, 2014
    Cash Flows From Operating Activities
    Net Income
    Adjustments To Reconcile Net Income
    To Net Cash Provided By Operating
    Activities:
    Depreciation Expense
    Rp
    80.000
    Decrease In Accounts Receivable
    Rp 400.000
    Increase In Inventory
    Rp (200.000)
    Increase In Prepaid Expenses
    Rp (200.000)
    Decrease In Accounts Payable
    Rp (300.000)
    Decrease In Accrued Expenses Payable
    Rp (200.000)
    Net Cash Provided By Operating Activities

    Rp3.900.000

    Rp (420.000)
    Rp3.480.000

    Direct Method:
    (a
    )

    Cash receipts from customers


    Sales
    Add: Decrease in accounts receivable
    Cash receipts from customers

    (b
    )

    Cash payments to suppliers


    Cost of goods sold
    Add: Decrease in accounts Payable
    Increase in inventories
    Cash payments to suppliers

    (c
    )

    Rp 10.000.000
    Rp
    400.000
    Rp 10.400.000

    Rp 4.800.000
    Rp
    300.000
    Rp
    200.000
    Rp 5.300.000

    Cash payments for operating expenses

    Operating expenses, exclusive of depreciation


    Add: Increase in prepaid expenses
    Decrease in accrued expenses payable
    Cash payments for operating expenses
    *) Rp500.000+(Rp800.0000-Rp80.000)

    Rp 1.220.000
    Rp
    200.000
    Rp
    200.000
    Rp 1.620.000

    Cash flows from operating activities


    Cash receipts from customers
    Cash payments To suppliers
    Cash payments For operating expenses
    Net cash provided by operating activities

    Rp 10.400.000
    Rp 5.300.000
    Rp 1.620.000

    Rp 6.920.000
    Rp 3.480.000

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