This document discusses the indirect method for preparing a statement of cash flows. It involves 3 steps: [1] Adjusting net income for non-cash expenses/gains to determine net cash from operating activities, [2] Categorizing cash flows from investing and financing activities, and [3] Reconciling the beginning and ending cash balances. The indirect method is easier and less costly than the direct method. It focuses on the differences between net income and net cash from operating activities.
This document discusses the indirect method for preparing a statement of cash flows. It involves 3 steps: [1] Adjusting net income for non-cash expenses/gains to determine net cash from operating activities, [2] Categorizing cash flows from investing and financing activities, and [3] Reconciling the beginning and ending cash balances. The indirect method is easier and less costly than the direct method. It focuses on the differences between net income and net cash from operating activities.
This document discusses the indirect method for preparing a statement of cash flows. It involves 3 steps: [1] Adjusting net income for non-cash expenses/gains to determine net cash from operating activities, [2] Categorizing cash flows from investing and financing activities, and [3] Reconciling the beginning and ending cash balances. The indirect method is easier and less costly than the direct method. It focuses on the differences between net income and net cash from operating activities.
This document discusses the indirect method for preparing a statement of cash flows. It involves 3 steps: [1] Adjusting net income for non-cash expenses/gains to determine net cash from operating activities, [2] Categorizing cash flows from investing and financing activities, and [3] Reconciling the beginning and ending cash balances. The indirect method is easier and less costly than the direct method. It focuses on the differences between net income and net cash from operating activities.
Cash Flows aktivitas operasi, aktivitas investasi, dan aktivitas
pembiayaan suatu perusahaan dalam suatu periode Menyesuaikan net income terhadap item-item Indirect Statement dalam format yang merekonsiliasi antara saldo awal yang tidak mempengaruhi kas bersih yang tersedia dan saldo akhir kas. oleh aktivitas operasi Method
1. Mudah dan lebih murah dalam penyusunannya
Klasifikasi Transaksi-transaksi kas yang 2. Memfokuskan pada perbedaan antara net income Operating menghasilkan revenue dan Aktifitas dan kas bersih dari aktivitas operasi activities expense.
Transaksi kas yang melibatkan pembelian
Investing atau pelepasan investasi dan aktiva tetap Menentukan kas bersih yang tersedia/digunakan Net cash provided by activities (plant, property, dan equipment), peminjaman untuk operating activities dengan mengkonversi operating activities dan penagihan piutang jangka panjang net income dari accrual basis ke cash basis
Perolehan kas dari pembayaran surat
Financing utang, pembelian saham, perolehan activities kas dari pemegang saham Menambahkan kembali biaya-biaya non cash (depreciation, amortization, or depletion expense) Cash Flows Transaksi-transaksi kas yang Operating menghasilkan revenue dan activities expense. Mengurangkan gains dan menambahkan losses yang berasal dari aktivitas investasi dan financing
3 Tahap Menentukan arus kas bersih yang
Menganalisa perubahan non-cash current asset dan current liabilities penyusunan diperoleh/digunakan untuk aktivitas operasi cash flow dengan mengkonversi net income dari accrual basis menjadi cash basis
Direct method Indirect method
Menunjukkan jumlah kas yang masih tersedia dari
Free Cash Flow operasi setelah dikurangi capital expenditures dan dividends Menganalisa perubahan dalam non-current asset dan liabilities dan mencatatnya sebagai aktivitas investasi dan financing atau mengungkapkannya dalam transaksi non kas
Membandingkan perubahan kas bersih dalam
statement of cash flows dengan perubahan kas dalam akun kas di Neraca untuk memastikan bahwa saldo nya sama.