EVEN BENANDA (12030117130157)

A. Arus Kas dari Aktivitas Operasi (Metode Langsung)

Cash received from customer 325,150
Cash paid to supplier 151,000
Cash paid for operating expense 82,000
Cash paid for interest 11,400
Cash paid for income tax 8,750
Net Cash Provided By Operating Activities 72,000

B. Laporan Arus Kas

Bright Co.
Statement Of Cashflow
For the year ended 31 Des 2018
Cash Flow from Operating Activities
Cash received from customer 325,150
Cash paid to supplier 151,000
Cash paid for operating expense 82,000
Cash paid for interest 11,400
Cash paid for income tax 8,750
Net Cash Provided By Operating Activities 72,000
Cash Flow From Investing Activities
Sale of equipment 11,000
Purchase of equipment 54,000
Purchase of non trading investment 15,500
Net Cash From Investing Act. (58,500)
Cash Flow From Financing Activities
Principal payment on short term loan (2,000)
Principal payment on long term loan (7,000)
Dividend payment (6,000)
Net Cash From Financing Act. (15,000)
Net decrease In cash (1,500)
Cash 1 Januari 9,000
7,500

C. Metode Tidak Langsung

Cash Flow operating Activities
Net Income 27,500
Adjustments to reconcile net income to net cash provided by operating activities :
Depreciation Expense 32,000
Amortisation of copyright 4,000
Gain on sale of equipment (2,000)
Decrease of inventory 20,000
Increase of wages pay 4,000
Increase of account pay 4,000
Increase of prepaid rent (1,000)
Increase of account receivable (13,000)
Decrease of income tax payable (2,000)
Gain on investment (1,500) 44,500
72,000
 Sales - Increase of Account Receivable
COGS- Increase of Account Pay - Decrease if Inventory)
Operating Exp + Inc. Of Prepaid rent -Dep. Exp - Amort. Copyright -inc. Of wages payable

Income Tax Exp + Decrease of Income Tax

11,000
54,000
15,500
325,150
151,000
82,000

8,750