PT SANGGA BUANA

STATEMENT OF CASHFLOW
CASH FLOWS FROM OPERATING ACTIVITIES: through 31/12/2022 1/1/2022
Net Profit After Tax 1,435,126,960
Adjusting to reconcile net profit
Bad Debt Expense 11,250,340
Depreciation Expense-Building 37,500,000
Depreciation Expense-Vehicles 51,562,500
Depreciation Expense-Equipments 48,900,000
Cash flow from operating activities:
Increase of Accounts Receivable (597,517,000)
Increase of Merchandise Inventory (810,937,300)
Decrease of Store Supplies 4,600,000
Increase of Prepaid Advertising (8,000,000)
Decrease of Prepaid Insurance 3,900,000
Decrease of VAT In 35,494,300
Decrease of Accounts Payable (170,524,300)
Increase of Accrued Expense 39,025,000
Decrease of Income Tax Payable (865,000)
Increase of VAT Out 46,905,500
Decreaseb of BPJS Payable (3,450,000)
Increase of Income Tax Art.29 Payable 30,347,355
(1,281,808,605)
Net Cash Provided By Operating Activities

CASH FLOWS FROM INVESTING ACTIVITIES :

Net Cash Provided By Investing Activities

CASH FLOWS FROM FINANCING ACTIVITIES :

Payment of Bank Mandiri Loan 352,500,000
Net Cash Used In Financing Activities
Net Incerase (Decrease) in Cash
Cash on 1 January 2022
Cash on 31 December 2022
 153,318,355

352,500,000
505,818,355
642,715,645
1,148,534,000
NO. ACCOUNT BALANCE SHEET December 31, 2021
DEBET CREDIT

1-1100 Cash in Bank 639,265,645 -

1-1101 Petty Cash 3,450,000 -
1-1102 Accounts Receivable 440,000,000 -
1-1103 Allowance for Doubtful Debt - 9,500,000
1-1104 Merchandise Inventory 1,063,717,500 -
1-1105 Store Supplies 10,200,000 -
1-1106 Prepaid Advertising - -
1-1107 Prepaid Insurance 11,200,000 -
1-1108 Prepaid Income Tax - -
1-1109 VAT In 50,000,000 -
1-1110 Income Tax Art. 28 A Receivable - -
1-2100 Land 350,000,000 -
1-2201 Building at Cost 750,000,000 -
1-2202 Building Accumulated Depreciation - 187,500,000
1-2301 Vehicle at Cost 412,500,000 -
1-2302 Vehicle Accumulated Depreciation - 142,187,500
1-2401 Equipment at Cost 195,600,000 -
1-2402 Equipment Accumulated Depreciation - 140,125,000
2-1100 Accounts Payable - 550,000,000
2-1200 Accrued Expense - -
2-1300 Income Tax Payable - 15,670,000
2-1400 VAT Out - 40,000,000
2-1500 BPJS Payable - 3,450,000
2-1600 Income Tax Art.29 Payable - 62,500,645
2-2100 Bank Mandiri Loan - -
3-1100 Common Stock - 975,000,000
3-1200 Retained Earning - 1,800,000,000

JUMLAH 3,925,933,145 3,925,933,145

BALANCE SHEET December 31, 2022 MUTASI
DEBET CREDIT

1,139,409,000
9,125,000
1,037,517,000 (597,517,000) TURUN
20,750,340 11,250,340 NAIK
1,874,654,800 (810,937,300) TURUN
5,600,000 4,600,000 NAIK
8,000,000 (8,000,000) TURUN
7,300,000 3,900,000 NAIK
- -
14,505,700 35,494,300 NAIK
- -
350,000,000 -
750,000,000 -
225,000,000 37,500,000 NAIK
412,500,000 -
193,750,000 51,562,500 NAIK
195,600,000 -
189,025,000 48,900,000 NAIK
Rp 379,475,700 (170,524,300) TURUN
Rp 39,025,000 39,025,000 NAIK
Rp 14,805,000 (865,000) TURUN
Rp 86,905,500 46,905,500 NAIK
Rp - (3,450,000) TURUN
92,848,000 30,347,355 NAIK
352,500,000 352,500,000 NAIK
975,000,000 -
3,235,126,960 -

5,804,211,500 5,804,211,500 467,895,355

1 Untuk menyusun Laporan Arus Kas, buat dahulu Laporan Mutasi pos2 Neraca
2. Untuk menghitung mutasi dilakukan denga mengurangkan pos neraca tahun 2022 dengan tahun 2021
3. Hasil perhitungan point 2 diatas akan dipindahkan ke Laporan Arus Kas
4. Siapkan Form Laporan Arus Kas
5. Ambil Data Laba Bersih Setelah Pajak
6. Disesuaiakan dulu dengan mengambil data Bad Debt (dari kenaikan Allowance) dan Depreciation expense (dari ken
7. Selanjutnya ambil data dari kenaikan / penuruanan aktiva dan kewajiban yang ada di MUTASI
Jika Aktiva NAIK maka pengaruh pada Laporan Arus Kas MENGURANGI, sebaliknya jika TURUN maka pengaruh pad
Jika kewajiban NAIK maka pengaruh pada Laporan Arus Kas MENAMBAH, sebaliknya jika TURUN maka pengaruh p
8. Jangan lupa klasifikasi aktivitas operasi, investasi dan pendanaannya
ngan tahun 2021

epreciation expense (dari kenaikan acum depreciation) ----> lihat di MUTASI

a TURUN maka pengaruh pada Laporan Kas MENAMBAH

jika TURUN maka pengaruh pada Laporan Kas MENGURANGI