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Statement of Cash Flows: - Indirect Method: Learning Objective 3
Statement of Cash Flows: - Indirect Method: Learning Objective 3
Illustration 13-5
Comparative statements of financial position, income statement,
and additional information for Computer Services Company
13-1 LO 3
Illustration 13-5
Comparative statements of financial position, income statement,
and additional information for Computer Services Company
13-2 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.
13-3 LO 3
Langkah-langkah membuat
Cash Flow - Operating activities
13-4
Step 1 & 2
Step 1
Step 2
13-5 LO 3
Mengapa Loss dan Gain penjualan aset
tetap disebut transaksi non-cash?
Contoh:
PT A menjual old equipment dengan harga $15,000, yang memiliki
book value $ 12,000.
Maka selisih harga jual dibanding book value adalah gain $3,000,
karena uang yg diterima PT A > dari nilai equipment bekas.
Namun kas masuk adalah $15,000, bukan $3,000. sehingga yg
seharusnya tercatat di cash flow adalah $15,000 di bagian investing
activities.
Jurnal penjualan asset tetap
Cash 9,000
Loss 1,000 (non-cash harus dibuang dr net income
Accumulated deprec 5,000
Equipment 15,000
13-6
13-7
Step 3
Illustration 13-10
Step 3
13-8 LO 3
Step 4
13-9 Step 4 LO 3
Summary Step 1 - 4
Illustration 13-12
Adjustments required to convert net income to net cash provided by operating activities
13-10 LO 3
Investing Activities
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
13-11 LO 3
Investing Activities
Building
13-12 LO 3
Investing Activities
Equipment
Cash 4,000
Journal
Accumulated Depreciation 1,000
Entry
Loss on Disposal of Plant Assets 3,000
Equipment 8,000
13-13 LO 3
Investing Activities
Partial statement Illustration 13-14
13-14 LO 3
Financing Activities
13-15 LO 3
Financing Activities
Retained Earnings
13-16 LO 3
Illustration 13-14
Statement
of Cash
Flows
Indirect
Method
13-17
LO 3
● See you on the next slide
13-18