Diketahui di bawah ini adalah Laporan Keuangan PT ABC

PT ABC
Comparative Statements of Financial Position
December 31

Assets 2014 2013

Equipment € 60,000 € 78,000
Accumulated depreciation - equipment (29,000) (24,000)
Inventory 30,000 20,000
Accounts Receivable 33,000 14,000
Cash 37,000 20,000
Total € 131,000 € 108,000

Equity and Liabilities

Share capital - ordinary € 18,000 € 14,000
Retained Earnings 50,000 38,000
Bonds payable 27,000 33,000
Accounts payable 29,000 15,000
Income taxes payable 7,000 8,000
Total € 131,000 € 108,000

PT ABC
Income Statement
For the Year Ended December 31, 2014

Sales Revenue € 242,000

Cost of Goods Sold 175,000
Gross Profit 67,000
Operating expenses 24,000
Income from operations 43,000
Interest expense 3,000
Income before income taxes 40,000
Income tax expense 8,000
Net Income € 32,000

Informasi tambahan :
1. Depreciation expense sebesar € 13,300
2. Dividends declared and paid sebesar € 20,000
3. Selama tahun berjalan, equipment dijual sebesar € 9,700 cash.
Diketahui bahwa Equipment tersebut memiliki cost € 18,000 dan accumulated depreciation € 8,300 pada saat dijual.

Instruksi :
1. Silahkan dibuatkan statement of cash flows dengan menggunakan indirect method
2. Silahkan dihitung free cash flow

Selamat mengerjakan dan selamat berdiskusi.

Terima kasih
 a. PT ABC
Statement Of Cash Flows
For The year Ended December, 2014

Cash flow from Operating Activies

Net income
add Depreciation Expense
less increase in inventory
less increase in account receivable
add increase account payable
less decrease income tax payable
Net Cash Provided by Operating Activities

cash flow from Investing Activities

sale equipment
net cash Provided by Investing Activies

cash flow from financing activities

issued of ordinary share
issued of bonds payable
divinden paid
net cash provided by Financing Activies

Net increash in Cash

add Beginning Cash (2013 )
Cash at End of Period

b. Cash Provided by Operating Activities

less : Expenditures on property and equipment
Divindends paid
Free Cash Flow

€ 8,300 pada saat dijual.

ash Flows
ecember, 2014

€ 32,000
13,300
(10,000)
(19000)
14,000
(1,000)
€ 29,300

€ 9,700
€ 9,700

€ 4,000
(6,000)
(20000)
€ (22,000)

€ 17,000
€ 20,000
€ 37,000

€ 29,300
0
(20000)
€ 9,300