ABS

TRA
CT
TUG
AS
INI
DIBU
AT
UNT
UK
MEM
ENU
HI
SALA
H
SATU
KOM

TUGAS

ANALISA

ARUS

KAS

PADA

SOAL

PROBLEM

INTERMEDIATE

ACCOUNTING KIESO 15TH EDITION P23-7

1. Menghitung operating activities dengan direct method
Kas diterima dari pelanggan
(950.000 25.000)
$ 925.000
Kas dibayarkan kepada supplier

(600.000 + 14.000 - 6.000)

(608.000)
Kas untuk operasi
(226.000)
(250.000 2.000 7.000 9.000 - 15.000 + 3.000 + 6.000)
Kas dibayar untuk keperluam pajak
(45.000 2.000)
(43.000)
Operating activities

48.000

2. Statement Cash Flow menggunakan indirect method

SHARPE COMPANY
Statement of Cash Flows
For the Year Ended December 31, 2010
Cash flows from operating activities
Net income
Adjustments to reconcile net income
Depreciation expense
Gain on sale of equity investments
Loss on sale of equipment
Increase in accounts receivable (net)
Increase in inventory
Increase in accounts payable
Increase in income taxes payabl 2,000
Net cash provided by operating activities
Cash flows from investing activities
Purchase of equity investments
[$55,000 ($85,000 $35,000)]
Purchase of equipment
[$70,000 ($48,000 $10,000)]
Sale of equity investments ($35,000 + $15,000)
Sale of equipment
[$10,000 ($10,000 X 60%)] $3,000
Net cash provided by investing activities
Cash flows from financing activities
Payment of long-term notes payable
Cash dividends paid
[($95,000 + $67,000) $92,000]
Issuance of ordinary shares
Net cash used by financing activities

$67,000
$22,000
(15,000)
3,000
(23,000)
(14,000)
6,000
(19,000)
48,000

(5,000)
(32,000)
50,000
1,000
14,000

(8,000)
(70,000)
35,000*
(43,000)

Net increase in cash

Cash, January 1, 2010
Cash, December 31, 2010

19,000
51,000
$70,000

ANALISIS CASH FLOW

a. Kategori Cash Flow Pattern

Operating act +
Investing act

Financing act b. Adequacy Ratio

Perusahaan menggunakan hasil cash yang

bernilai positif di operating dan investing, untuk
dipergunakan membayar hutang jangka panjang
perusahaan dan digunakan untuk membayar dividen
untuk stakeholder

Net Cash flow

operation
(capital expenditure+add inventory +cash dividen)
Net cash flow from operation = 48.000
Capital expenditure = 14.000
Inventory tambahan = 14.000
Cash dividen = 70.000
Adequacy ratio = 48.000
14.000+14.000+7
0.000

c. Cash

cash flow

operationdividen

= 0,49
reinvestment ratio

Gross plan+ Investment +other aset+ working kapital

Net cash flow from operation = 48.000

Dividen = 70.000
Gross plant = 70.000 + 145.000 + 40.000
= 255.000
Investment = 55.000
Other asset = - (tidak ada)
Working capital= current asset current liabilities
= (70.000+155.000+75.000) (66.000+12.000)
= 222.000
Cash Reinvestment Ratio

4800070000
255000+55000+ 222000

-0,041
d. BANKRUPTCYALTMAN Z-SCORE
Z = [1.2 (working capital / total assets)] + [1.4 (retained
earnings / total assets)]
+ [3.3 (EBIT /total assets)]

+ [0.99 (sales / total assets)]

+ [ 0.6 (MV equity / total liabilities)]

= (1,2*222.000 / 542.000) + (1,4*92.000 / 542.000) +
(3,3*112.000 / 542.000) +

(0,99*950.000 / 542.000) +

(0,6*402.000 / 140.000)
= 0,491 + 0,238 + 0,682 + 1,735 + 1,723
= 4,869
Karena hasil Altman Z Score > 3, maka perusahaan memiliki
kecil kemungkinan untuk bangkrut (sehat).