Kenia Ritka Ayutimur

1606851106

B161

Indirect Method
PT IGE MENAWAN
Statement of Cash Flows
For the year Ended December 31, 2012

Cash Flow from Operating Activities

Net Income

94 300

Adjustment:
Depreciation

34 600

Gain on Sale Investment

(15 000)

Increase in Account Receivable

(11 300)

Increase in Inventory

(24 400)

Increase in Account Payable

8 600

Increase in Accrued Expenses

3 000

Cash Flow

89 800

Cash Flow from Investing Activities

Sale on Investment

100 000

Buy Land

(112 000)

Buy Equipment

(96 000)

Cash Flow

(108 000)

Cash Flow from Financial Activities

Sale of Common Stock

78 000

Payment of Dividend

(53 100)

Cash Flow

24 900

Increase in Cash

6 700

Beginning Cash

69 200

Ending Cash

75 900

Kenia Ritka Ayutimur

1606851106

B161

Direct Method
PT IGE MENAWAN
Statement of Cash Flows
For the year Ended December 31, 2012

Cash Flow from Operating Activities

Received from Customer

968 700

Payment to Supplier

(545 800)

Payment to Other

(282 000)

Payment Tax

(51 100)

Cash Flow

89 800

Cash Flow from Investing Activities

Sale on Investment

100 000

Buy Land

(112 000)

Buy Equipment

(96 000)

Cash Flow

(108 000)

Cash Flow from Financial Activities

Sale of Common Stock

78 000

Payment of Dividend

(53 100)

Cash Flow

24 900

Increase in Cash

6 700

Beginning Cash

69 200

Ending Cash

75 900