Consolidated statement of cash flow

Operating Activities :
Direct method
A/R, beginning 160
Sales (created new AR) 1,350
Total A/R 1,510
A/R, ending 170
Cash received from customer 1,340

COGS 700
Inventory, ending 280
Total inventory 980
Inventory, beginning 240
Purchase (created new A/P) 740
A/P, beginning 126
Total A/P 866
A/P, ending 170
Cash paid for supplier - 696

Other operating expenses consist of :

278

Patent amortization Others expenses

1 277

Others expenses 277

Other current assets, ending 200
Total other current assets 477
Other current assets, beg 162
Cash paid for other current assets - 315

Cash from operating activities 329

Operating activities (indirect method)

Rumus :
Jika :
Current assets (+), maka adj (-)
Current liabilities (+), maka adj (+)

Net income 260

Increasing of A/R - 10
Incresing of inventory - 40
Increasing of A/P 44
4
Depreciation expense 102
Patent amortization 1
Increasing other current assets - 38
NCI share 10
Cash from operating activities 329

Investing activities :
Plant & equipment, beg 1,200
Depreciation expense - 102
1,098
Plant & equipment, ending 1,348
Cash paid for P & E - 250

Cash from investing activities - 250

Financing activities :
Payment of long term liabilities - 22

Dividend payable, beg 34

Dividend of P 80
Dividend of S (10% x 40) 4
Total dividend payable 118
Dividend payable, ending 42
Dividend paid - 76
Cash from financing activities - 98

Cash increase (decrease) - 19

Cash, beginning 130
Cash, ending 111
Other current asset = prepaid expense