Laporan Arus Kas

Sesi 11 & 12
Statement of Cash Flow

PREVIEW OF CHAPTER 13
Financial Accounting
IFRS 3rd Edition
Weygandt ● Kimmel ● Kieso
CHAPTER
13 Statement of Cash
Flows
TUJUAN PEMBELAJARAN
After studying this chapter, you should be able to:
1. Mengindikasi kegunaan dari Laporan Arus Kas.
2. Membedakan antara aktivitas operasional, investasi dan pendanaan.
3. Menyiapkan Laporan Arus Kas dengan menggunaan metode tidak

langsung (the indirect method).
4. Menganalisa Laporan Arus Kas

Kegunaan Laporan Arus Kas
Learning Objective 1
Indicate the usefulness of
the statement of cash
menyediakan informasi untuk membantu menilai: flows.
1. Kemampuan entitas untuk memperoleh arus kas di masa datang.
2. Kemampuan entitas untuk membayar deviden dan kewajiban.
3. Alasan guna membedakan laba bersih (net income) dan kas bersih yang
disediakan (digunakan) oleh aktivitas operasional.
4. Transaksi pendanaan dan investasi kas selama periode berjalan.
LO 1
Cash Flow mapping from
Statement of Financial Position
• Operating Activities (Direct & Indirect Method):
✓Current Asset
✓Current Liabilities
• Investing Activities:
✓Non Current Asset
• Financing Activities:
✓Non Current Liabilities
✓Equity
6
STATEMENT OF CASH FLOW
Perbedaan Direct dan Indirect Method hanya pada Cash Flow dari Operating Activities
7
Cash Flow mapping from
Statement of Financial Position
• Investing net cash flow includes cash received and cash paid relating to investment
and non current assets, e.g:
• Purchase of Non Current Asset (Cash outflow +)
• Sale of Non Current Asset (Cash inflow +)
• Financing net cash flow includes cash received and cash paid relating to non current
liabilities and equity, e.g:
• Issuance of Common Stock (Cash inflow +)
• Payment of Non Current Liabilities (Cash outflow +)
• Payment of Dividend (Cash Outflow +)
8
Learning Objective
Classification of Cash Flows 2
Distinguish among
operating, investing, and
financing activities.
Operating Investing Financing

Activities Activities Activities
Income Changes in Changes in

Statement Items Investments Non-current
and Non- Liabilities and
current Equity
Assets
LO 2
Classification of Cash Flows
Operating activities—Income statement items

Cash inflows: Illustration 13-1
Typical receipt and payment
classifications
From sale of goods or services.
From interest received and dividends received.
Cash outflows:
To suppliers for inventory.
To employees for wages.
To government for taxes.
To lenders for interest.
To others for expenses.
LO 2
Investing activities—Changes in investments and non-

current assets Illustration 13-1
Cash inflows: classifications
From sale of property, plant, and equipment.

From sale of investments in debt or equity securities of
other entities.
From collection of principal on loans to other entities.
Cash outflows:
To purchase property, plant, and equipment.
To purchase investments in debt or equity securities of
other entities.
To make loans to other entities.
LO 2
Financing activities—Changes in non-current liabilities

and equity Illustration 13-1
Cash inflows: classifications
From sale of ordinary shares.

From issuance of long-debt (bonds and notes).
Cash outflows:
To shareholders as dividends.
To redeem long-term debt or reacquire
ordinary shares (treasury shares).
LO 2
Aktivitas Non-Kas yang signifikan
1. Penerbitan langsung saham biasa untuk membeli aset.

2. Konversi obligasi menjadi saham biasa
3. Penerbitan langsung utang untuk membeli aset
4. Pertukaran aset tetap
LO 2
Format of the Statement of Cash Flows
Order of Presentation:
Direct Method
1. Operating activities.
Indirect Method
2. Investing activities.
3. Financing activities.
LO 2
Illustration 13-3
Format of statement of cash flows
LO 2
> DO IT!
Illustration: Classify each of these transactions by type of cash
flow activity.
1. Issued 100,000 HK$50 par value ordinary
Financing
shares for HK$8,000,000 cash.
2. Borrowed HK$2,000,000 from Castle Bank,
Financing
signing a 5-year note bearing 8% interest.
3. Purchased two semi-trailer trucks for
Investing
HK$1,700,000 cash.
4. Paid employees HK$120,000 for salaries and Operating
wages.
5. Collected HK$200,000 cash for services Operating
performed.
LO 2
Preparing the Statement of Cash Flows
Tiga sumber informasi:

1. Laporan posisi keuangan komperatif (Comparative statement of financial
position)
2. Laporan Laba Rugi periode berjalan (Current income statement)
3. Informasi tambahan
LO 2
Three Major Steps:
Illustration 13-4
Three major steps in preparing
the statement of cash flows
Tahap 1: Menentukan kas bersih yang disediakan/digunakan melalui aktivitas operasi

dengan mengkonversi laba bersih dari basis akrual menjadi basis kas
Langkah ini melibatkan analisa tidak hanya pada Laporan Laba Rugi tahun berjalan tetapi
juga laporan posisi keuangan komperatif dan data tambahan tertentu
LO 2
Three Major Steps:
Illustration 13-4
the statement of cash flows Tahap 2: menganalisa perubahan di non current asset dan utang,
kemudian dikategorikan sebagai aktivitas investasi dan
pendanaan, atau diungkapkan sebagai transaksi non kas
LO 2
Three Major Steps:
Illustration 13-4 Membandingkan perubahan bersih di kas pada Laporan arus kas dengan
the statement of cash flows perubahan akun kas yang dilaporakan pada Laporan posisi keuangan
untuk memastikan jumlah yang disetujui
LO 2
Indirect And Direct Methods
Perusahaan mendapatkan keuntungan dari metoda tidak langsung

untuk dua alasan berikut:
1. Lebih mudah dan dengan biaya lebih sedikit untuk menyiapkan,
dan
2. Fokus pada perbedaan antara laba bersih dan arus kas bersih
dari aktivitas operasi.
LO 2
Question
The statement of cash flows classifies cash receipts and
cash payments by these activities:
a. operating and non-operating.
b. investing, financing, and operating.
c. financing, operating, and non-operating.
d. investing, financing, and non-operating.
LO 2
Learning Objective 3
Statement of Cash Flows: Prepare a statement of
cash flows using the
—Indirect Method indirect method.
Illustration 13-5
Comparative statements of financial position, income statement,
and additional information for Computer Services Company
LO 3
Illustration 13-5
LO 3
Change in
2017 2016 Account Balance
Illustration 13-5
Additional information for 2017:
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 ordinary shares for €20,000 cash.
6. The company declared and paid a €29,000 cash dividend.
LO 3
Step 1: Operating Activities
Menentukan kas bersih yang disediakan/digunakan oleh

aktivitas operasi dengan mengkonversi laba bersih dari
basis akrual menjadi basis kas
Penyesuaian umum ke Laba (rugi) bersih

 Tambahkan kembali biaya non kas (biaya depresiasi dan
amortisasi)
 Mengurangi keuntungan dan menambah kerugian
 Analisa perubahan aset dan kewajiban lancar non kas.
LO 3
Question
Which is an example of a cash flow from an operating
activity?
a. Payment of cash to lenders for interest.
b. Receipt of cash from the issuance of ordinary shares.
c. Payment of cash dividends to the company’s

shareholders.
d. None of the above.
LO 3
Depreciation Expense
Walaupun biaya depresiasi mengurangi laba bersih, namun
tidak mengurangi kas. Perusahaan harus menambahkan lagi
ke laba bersih (adjustment).
Illustration 13-7
Cash flows from operating activities:

Net income € 145,000
Adjustments to reconcile net income to net cash
provided by operating activities:
Depreciation expense 9,000
Net cash provided by operating activities € 154,000
LO 3
LOSS ON DISPOSAL OF PLANT ASSETS

Companies should report cash received from the sale (disposal) of
plant assets in the investing activities section. Because of this,
 any loss on sale is added to net income in the operating

section.
 any gain on sale is deducted from net income in the operating

section.
LO 3
LOSS ON DISPOSAL OF PLANT ASSETS

Illustration 13-8

Loss on disposal of plant assets 3,000
LO 3
Perubahan pada Akun Aset Lancar Non-Kas

Saat saldo Piutang Usaha menurun, penerimaan kas lebih
tinggi dari pada pendapatan yang diperoleh berdasarkan basis
akrual.
Illustration 13-9
Accounts Receivable
1/1/017 Balance 30,000 Receipts from customers 517,000

Sales revenue 507,000
12/31/17 Balance 20,000
Karena itu, perusahaan menambahkan ke laba bersih jumlah

menurunan di piutang usaha .
LO 3
CHANGES TO NON-CASH CURRENT ASSET

ACCOUNTS
Illustration 13-10

Decrease in accounts receivable 10,000
LO 3

ACCOUNTS
Saat saldo persediaan meningkat, harga pokok barang yang
dibeli melebihi harga pokok barang yang terjual (COGS).
Inventory
1/1/17 Balance 10,000 Cost of goods sold 150,000

Purchases 155,000
12/31/17 Balance 15,000
Harga pokok penjualan tidak merefleksikan pembayaran per kas

yang dibuat untuk barang dagangan. Perusahaan mengurangi dari
laba bersih peningkatan persediaan ini
LO 3

ACCOUNTS
Illustration 13-10
Increase in inventory (5,000)
LO 3

ACCOUNTS
When the Prepaid Expense balance increases, cash paid for
expenses is higher than expenses reported on an accrual basis.
The company deducts the increase from net income to arrive at
net cash provided by operating activities.
If prepaid expenses decrease, reported expenses are higher

than the expenses paid.
LO 3

ACCOUNTS
Illustration 13-10

Increase in prepaid expenses (4,000)
LO 3
CHANGES TO NON-CASH CURRENT LIABILITY

ACCOUNTS
Saat Utang usaha meningkat
➢ Perusahaan menerima lebih banyak barang dagangan dari
pada yang dibayarkan untuk barang tersebut.
➢ Peningkatan ditambahkan ke laba bersih.
Saat Utang pajak pendapatan menurun

➢ Biaya pajak pendapatan lebih rendah dari pada jumlah pajak
yang dibayarkan pada perioda berjalan.
➢ Penurunan dikurangkan dari laba bersih.
LO 3
CHANGES TO NON-CASH CURRENT LIABILITY

ACCOUNTS Illustration 13-11

Increase in accounts payable 16,000
Decrease in income taxes payable (2,000)
LO 3
Summary of Conversion to Net Cash Provided

by Operating Activities—Indirect Method
Illustration 13-12
Adjustments required to convert net income to net cash provided by operating activities
LO 3
Step 2: Investing and Financing Activities
Company purchased land of €110,000 by issuing long-term

bonds. This is a significant non-cash investing and financing
activity that merits disclosure in a separate schedule.
Land
1/1/17 Balance 20,000
Issued bonds 110,000
12/31/17 Balance 130,000
Bonds Payable
1/1/17 Balance 20,000
For land 110,000
12/31/17 Balance 130,000
LO 3
Partial statement Illustration 13-14
Net cash provided by operating activities 172,000

Cash flows from investing activities:
Purchase of building (120,000)
Purchase of equipment (25,000)
Disposal of plant assets 4,000
Net cash used by investing activities (141,000)
Cash flows from financing activities:
Issuance of ordinary shares 20,000
Payment of cash dividends (29,000)
Net cash used by financing activities (9,000)
Net increase in cash 22,000
Cash at beginning of period 33,000
Cash at end of period € 55,000
Disclosure: Issuance of bonds to purchase land € 110,000
LO 3
From the additional information, the company acquired an

office building for €120,000 cash. This is a cash outflow
reported in the investing section.
Building
1/1/17 Balance 40,000
Office building 120,000
12/31/17 Balance 160,000
LO 3
Partial statement Illustration 13-14

LO 3
The additional information explains that the equipment increase

resulted from two transactions: (1) a purchase of equipment of
€25,000, and (2) the sale for €4,000 of equipment costing €8,000.
Illustration 13-13
Equipment
1/1/17 Balance 10,000 Cost of equipment sold 8,000

Purchase 25,000
12/31/17 Balance 27,000
Cash 4,000
Journal
Accumulated Depreciation 1,000
Entry
Loss on Disposal of Plant Assets 3,000
Equipment 8,000
LO 3
Illustration 13-14
Statement of Cash flows from operating activities:

Cash Flows provided by operating activities:
Indirect Increase in accounts payable 16,000
Method Decrease in income taxes payable (2,000)
The increase in ordinary shares resulted from the issuance of
new shares.
Share Capital - Ordinary
1/1/17 Balance 50,000

Shares sold 20,000
12/31/17 Balance 70,000
LO 3
Illustration 13-14
Partial statement
LO 3
Retained earnings increased €116,000 during the year. This
increase can be explained by two factors: (1) Net income of
€145,000 increased retained earnings, and (2) Dividends of
€29,000 decreased retained earnings.
Retained Earnings
1/1/17 Balance 48,000

Dividends 29,000 Net income 145,000
12/31/17 Balance 164,000
LO 3
Question
Which is an example of a cash flow from an investing
activity?
a. Receipt of cash from the issuance of bonds payable.
b. Payment of cash to repurchase outstanding ordinary
shares.
c. Receipt of cash from the sale of equipment.
d. Payment of cash to suppliers for inventory.
LO 3
Illustration 13-14
Statement of Cash flows from operating activities:

Cash Flows provided by operating activities:
Indirect Increase in accounts payable 16,000
Decrease in income taxes payable (2,000)
Method
LO 3
Using Cash Flow to Evaluate a Company
Learning Objective
Free cash flow describes the cash 4
Analyze the statement of
remaining from operations after adjustment cash flows.
for capital expenditures and dividends.
Illustration 13-15
Free cash flow
LO 4
Free Cash Flow Illustration 13-16
Anheuser-Busch InBev cash
flow information ($ in millions)
Required:
Calculate
free cash
flow.
Cash provided by operating activities $17,451

Less: Expenditures on property and equipment 3,869
Dividends paid 6,253
Free cash flow $7,329
Illustration 13-17
Calculation of Anheuser-Busch InBev’s free cash flow ($ in millions) LO 4
Illustration 13A-2
Major classes of cash receipts and payments LO 5
Direct Method
Illustration 13A-1
LO 5
Illustration 13A-1
LO 5
Change in
2017 2016 Account Balance
Additional information for 2017: Illustration 13A-1

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 ordinary shares for €20,000 cash.
6. The company declared and paid a €29,000 cash dividend.
LO 5
CASH RECEIPTS FROM CUSTOMERS

For Computer Services, accounts receivable decreased
€10,000. Illustration 13A-4
Analysis of accounts receivable
Accounts Receivable
1/1/017 Balance 30,000 Receipts from customers 517,000
Sales revenue 507,000
12/31/17 Balance 20,000
Illustration 13A-5
Formula to compute cash receipts from customers—direct method
LO 5
CASH PAYMENTS TO SUPPLIERS

In 2017, Computer Services Company’s inventory increased
€5,000 and cash payments to suppliers were €139,000.
Inventory
1/1/17 Balance 10,000 Cost of goods sold 150,000
Purchases 155,000
12/31/17 Balance 15,000
Accounts Payable
Payment to suppliers 139,000 1/1/17 Balance 12,000
Purchases 155,000
12/31/17 Balance 28,000

Illustration 13A-8
Analysis of accounts payable LO 5
CASH PAYMENTS TO SUPPLIERS

In 2017, Computer Services Company’s inventory increased
€5,000 and cash payments to suppliers were €139,000.
Illustration 13A-9
Formula to compute cash payments to suppliers—direct method
LO 5
CASH PAYMENTS FOR OPERATING EXPENSES

Cash payments for operating expenses were €115,000.
Illustration 13A-10
Computation of cash payments for operating expenses
Illustration 13A-11
Formula to compute cash payments for operating expenses—direct method
LO 5
CASH PAYMENTS FOR INTEREST

In 2017, Computer Services’ had interest expense of €42,000.
Interest Payable
Cash paid for interest 42,000 1/1/17 Balance 0
Interest expense 42,000
12/31/17 Balance 0
LO 5
CASH PAYMENTS FOR INCOME TAXES

Cash payments for income taxes were €49,000.
Income Tax Payable

Cash paid for taxes 49,000 1/1/17 Balance 8,000
Income tax expense 47,000
12/31/17 Balance 6,000
Illustration 13A-13
Formula to compute cash payments for income taxes—direct method
LO 5
Illustration 13A-14
Operating activities section of the statement of cash flows
LO 5
Increase in Equipment. (1) Equipment purchased for €25,000,

and (2) equipment sold for €4,000, cost €8,000, book value
€7,000.
Illustration 13A-15
Analysis of equipment
Equipment
1/1/17 Balance 10,000 Cost of equipment sold 8,000
Purchases 25,000
12/31/17 Balance 27,000
Accumulated Depreciation
Equipment sold 1,000 1/1/17 Balance 1,000
12/31/17 Balance 3,000
LO 5
Increase in Equipment. (1) Equipment purchased for €25,000,

and (2) equipment sold for €4,000, cost €8,000, book value
€7,000.
Cash 4,000
Accumulated Depreciation—Equipment 1,000
Loss on Disposal of Plant Assets 3,000
Equipment 8,000
LO 5
Increase in Land. Land increased Significant non-cash

€110,000. The company purchased investing and financing
land of €110,000 by issuing bonds. transaction.
Increase in Building. Acquired Investing

building for €120,000 cash. transaction.
Increase in Bonds Payable. Bonds

Significant non-cash
Payable increased €110,000. The
investing and financing
company acquired land by exchanging
transaction.
bonds for land.
LO 5
Increase in Share Capital—

Financing
Ordinary. Increase in Share Capital—
transaction.
Ordinary of €20,000. Increase resulted
from the issuance of new shares.
Increase in Retained Earnings. The

€116,000 net increase in Retained Financing
transaction
Earnings resulted from net income of
(cash dividend)
€145,000 and the declaration and
payment of a cash dividend of €29,000.
LO 5
Preparing a Worksheet
1. Enter in the statement of financial position accounts section the

statement of financial position accounts and their beginning and
ending balances.
2. Enter in the reconciling columns of the worksheet the data that

explain the changes in the statement of financial position
accounts other than cash and their effects on the statement of
cash flows.
3. Enter on the cash line and at the bottom of the worksheet the
increase or decrease in cash. This entry should enable the
totals of the reconciling columns to be in agreement.
LO 6
Illustration 13A-16
Statement of cash flows,
2017—direct method
LO 5
Latihan
Activity SCF Activity Affected Cash Inflow, Outflow, or No Effect
Recorded depreciation expense on the plant assets Operating No Cash Flow Effect
Incurred a loss on disposal of plant assets. Operating No Cash Flow Effect
Acquired a building by paying cash Investing Cash Outflow
Made principal repayments on a mortgage. Financing Cash Outflow
Issued ordinary shares. Financing Cash Inflow
Purchased shares of another company to be held as Investing Cash Outflow
a long-term equity investment.
Paid cash dividends to ordinary shareholders. Financing Cash Outflow
Sold inventory on credit. The company uses a Operating No Cash Flow Effect
perpetual inventory system.
Purchased inventory on credit. Operating No Cash Flow Effect
Paid wages to employees Operating Cash Outflow
Edited
Direct Method
Operating Activities (Cash Inflow)
From Customer
• Revenue
• Account Receivable (AR)
• (+) Decrease in AR  AR payment, cash received increase
• (-) Increase in AR  Credit sales/AR increase, cash received
decrease
Related Accounts Increase Decrease

Account Receivables Dr. Account Receivable Dr. Cash
Cr. Cash Cr. Account Receivable
90
Direct Method
Operating Activities (Cash Outflow)
For Suppliers
• Cost of Goods Sold (COGS)
• Inventory
• (+) Increase in Inventory  inventory purchase, cash outflow increase
• (-) Decrease in Inventory  purchase return, cash outflow decrease

Inventory Dr. Inventory - Purchase Dr. Cash
Cr. Cash Cr. Inventory
• Account Payable (AP)
• (+) Decrease in AP  AP payment, cash outflow increase
• (-) Increase in AP  Credit purchase, cash outflow decrease

Account Payable Dr. Cash Dr. Account Payable
Cr. Account Payable Cr. Cash
91
Direct Method
For Operating Expense
• Operating Expense
• (-) Amortization / Depreciation / Depletion Expense  Adj. Non-Cash Activity
• Supplies
• (+) Increase in Supplies Supplies purchase, cash outflow increase
• (-) Decrease in Supplies Return of supplies, cash outflow decrease

Supplies Dr. Supplies Dr. Cash
Cr. Cash Cr. Supplies
• Accrued liabilities (AL)
• (+) Decrease in AL  Payment of accrued liabilities, cash outflow increase
• (-) Increase in AL Accrued, cash outflow decrease

Accrued liabilities Dr. Cash Dr. Accrued liabilities
Cr. Accrued liabilities Cr. Cash
92
Direct Method
For Income Tax Expense
• Income Tax Expense
• Income Tax Payable
• (+) Decrease in income tax payable Income tax payable payment, cash outflow
increase
• (-) Increase in income tax payable  not yet paid, accrued.

Income Tax Payable Dr. Cash Dr. Income Tax Payable
Cr. Income Tax Payable Cr. Cash
For Interest Expense
• Interest Expense
• Interest Payable
• (+) Decrease in interest payable Interest payable payment, cash outflow increase
• (-) Increase in interest payable not yet paid, accrued.

Interest Payable Dr. Cash Dr. Interest Payable
Cr. Interest93Payable Cr. Cash
Indirect Method
Operating Activities
Adjustment to reconcile net income to net cash flow from operating activities with these
following steps:
• Begin with net income from the income statement.
• Add back noncash expenses, such as depreciation, amortization, and depletion.
• Remove the effect of gains (-) and/or losses (+) from disposal of long-term assets, as cash
from the disposal of long-term assets is shown under investing cash flows.
• Adjust for changes in current assets and current liabilities to remove accruals from
operating activities.
• (+) Decrease in Current Asset, (-) increase in Current Asset,
• (+) Increase in Current Liabilities, (-) decrease in Current Liabilities
Accounts Increase Decrease

Current Asset Dr. Current Asset Dr. Cash
Cr. Cash Dr. Current Asset
Current Liabilities Dr. Cash Dr. Current Liabilities

Cr. Current Liabilities Dr. Cash
94
Source : https://opentextbc.ca/principlesofaccountingv1openstax/chapter/prepare-the-statement-of-cash-flows-using-the-indirect-method/

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Sesi 11 & 12

Statement of Cash Flow

1. Mengindikasi kegunaan dari Laporan Arus Kas.

2. Membedakan antara aktivitas operasional, investasi dan pendanaan.

3. Menyiapkan Laporan Arus Kas dengan menggunaan metode tidak

4. Menganalisa Laporan Arus Kas

1. Kemampuan entitas untuk memperoleh arus kas di masa datang.

2. Kemampuan entitas untuk membayar deviden dan kewajiban.

4. Transaksi pendanaan dan investasi kas selama periode berjalan.

Operating Investing Financing

Income Changes in Changes in

Operating activities—Income statement items

Investing activities—Changes in investments and non-

From sale of property, plant, and equipment.

Financing activities—Changes in non-current liabilities

From sale of ordinary shares.

1. Penerbitan langsung saham biasa untuk membeli aset.

Tiga sumber informasi:

2. Laporan Laba Rugi periode berjalan (Current income statement)

Three Major Steps:

Tahap 1: Menentukan kas bersih yang disediakan/digunakan melalui aktivitas operasi

Three Major Steps:

Three Major Steps:

Perusahaan mendapatkan keuntungan dari metoda tidak langsung

a. operating and non-operating.

b. investing, financing, and operating.

c. financing, operating, and non-operating.

d. investing, financing, and non-operating.

Menentukan kas bersih yang disediakan/digunakan oleh

Penyesuaian umum ke Laba (rugi) bersih

 Mengurangi keuntungan dan menambah kerugian

 Analisa perubahan aset dan kewajiban lancar non kas.

a. Payment of cash to lenders for interest.

b. Receipt of cash from the issuance of ordinary shares.

c. Payment of cash dividends to the company’s

d. None of the above.

Cash flows from operating activities:

LOSS ON DISPOSAL OF PLANT ASSETS

 any loss on sale is added to net income in the operating

 any gain on sale is deducted from net income in the operating

LOSS ON DISPOSAL OF PLANT ASSETS

Cash flows from operating activities:

Perubahan pada Akun Aset Lancar Non-Kas

1/1/017 Balance 30,000 Receipts from customers 517,000

12/31/17 Balance 20,000

Karena itu, perusahaan menambahkan ke laba bersih jumlah

CHANGES TO NON-CASH CURRENT ASSET

Cash flows from operating activities:

CHANGES TO NON-CASH CURRENT ASSET

1/1/17 Balance 10,000 Cost of goods sold 150,000

12/31/17 Balance 15,000

Harga pokok penjualan tidak merefleksikan pembayaran per kas

CHANGES TO NON-CASH CURRENT ASSET

CHANGES TO NON-CASH CURRENT ASSET

If prepaid expenses decrease, reported expenses are higher

CHANGES TO NON-CASH CURRENT ASSET

Cash flows from operating activities:

CHANGES TO NON-CASH CURRENT LIABILITY