Laporan Arus Kas

Switomo Santoso Ak, MBA, GARP, CPMA, CFP®,

Dip. SCM℗ (ITC), QWP®, AEPP™, MOS, CAPM®, CSM®
 Kas dan Setara Kas

Kas

Setara Kas Uang

• Jangka pendek, investasi yang sangat likuid

• Siap dikonversi menjadi kas
• Tanggal jatuh tempo yang sangat dekat sehingga nilai
pasar tidak terpengaruh dengan perubahan suku bunga

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 Manfaat

Menyajikan informasi untuk mengevaluasi:

1. Kemampuan perusahaan menghasilkan
arus kas masa depan

2. Kemampuan membayar dividen dan

kewajiban lainnya

3. Alasan laba tidak sama dengan arus kas

operasi

4. Transaksi investasi dan pendanaan atas

kas pada periode ybs

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 Format

Operating Investing Financing

Activities Activities Activities
Item berhubungan Item Perubahan Item perubahan
dengan Laba Rugi investasi dan aset Liabilitas jangka
jangka panjang panjang (pinjaman)
dan Ekuitas

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 Aktivitas bukan Kas

1. Saham ditukar dengan aset

2. Obligasi dikonversikan ke saham
3. Penerbitan obligasi untuk ditukar aset
4. Penukaran antar aset

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Format Arus Kas

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 Data yg diperlukan

1. Neraca (Laporan Posisi Keuangan) Komparatif

2. Laba Rugi (Laporan Laba Rugi Komprehensif)

3. Tambahan informasi

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 Format

Indirect and Direct Methods

Alasan pemilihan metode Indirect:
1. Mudah dan murah

2. Fokus pada perbedaan antara

laba bersih dan arus kas bersih
operasi

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 Preparing the Statement of Cash Flows

Indirect Method

2021

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Preparing the Statement of Cash Flows

2021 2020

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 Preparing the Statement of Cash Flows

Additional information for 2021:

1. Depreciation expense was comprised of $6,000 for building and $3,000 for equipment.
2. The company sold equipment with a book value of $7,000 (cost $8,000, less accumulated
depreciation $1,000) for $4,000 cash.
3. Issued $110,000 of long-term bonds in direct exchange for land.
4. A building costing $120,000 was purchased for cash. Equipment costing $25,000 was also
purchased for cash.
5. Issued common stock for $20,000 cash.
6. The company declared and paid a $29,000 cash dividend.
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 Preparation of the Statement of Cash Flows

Operating Activities
Determine net cash provided/used by operating activities by
converting net income from accrual basis to cash basis.

Common adjustments to Net Income (Loss):

◆ Add back non-cash expenses (depreciation,

amortization, or depletion expense).
◆ Deduct gains and add losses.
◆ Changes in noncash current assets and current
liabilities.

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 Cash flows from operating activities:
Statement Net income
Adjustments to reconcile net income to net cash
of Cash provided by operating activities:
Depreciation expense
Flows Loss on sale of equipment
Decrease in accounts receivable
Increase in inventory
Increase in prepaid expenses
Increase in accounts payable
Indirect Decrease in income taxes payable
Method Net cash provided by operating activities
Cash flows from investing activities:
Purchase of building
Purchase of equipment
Sale of equipment
Net cash used by investing activities
Cash flows from financing activities:
Issuance of common stock
Payment of cash dividends
Net cash used by financing activities
Net increase in cash
Cash at beginning of period
Cash at end of period
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