Laporan Arus Kas

Direct Method
• Direct Method (income statement method) ->
mengurangkan pengeluaran kas operasi dari
penerimaan kas operasi -> bentuk laporan
arus kas ringkas
Operating Activities — Direct Method
E23-5: Norman Company’s financial statements for the year ended
December 31, 2010, contained the following condensed information.
2010 2009 Change
Revenues from fees € 840,000
Operating expenses 624,000
Depreciation expense 60,000 Assume accounts
Loss on sale of equipment 26,000 payable relates to
operating
Income before income tax 130,000 expenses.
Income tax 40,000
Net income € 90,000

Accounts receivable € 37,000 € 59,000 (€ 22,000)

Accounts payable 46,000 31,000 15,000
Income taxes payable 4,000 8,500 (4,500)

LO 4
Operating Activities — Direct Method

E23-5: Prepare the operating activities section of the statement of

cash flows using the Direct method (Step 2).
Illustration 23-22

Accounts Receivable
1/1/10 Balance Receipts from customers
Revenues
59,000 862,000
12/31/10 Balance
840,000

37,000
LO 4 Contrast the direct and indirect methods of calculating net
cash flow from operating activities.
Operating Activities — Direct Method

E23-5: Prepare the operating activities section of the statement of

cash flows using the Direct method (Step 2).
Illustration 23-24

Accounts Payable
1/1/10 Balance
Payments to suppliers Operating expenses
31,000
609,000 12/31/10 Balance
624,000

46,000
LO 4 Contrast the direct and indirect methods of calculating net
cash flow from operating activities.
Operating Activities — Direct Method

E23-5: Prepare the operating activities section of the statement of

cash flows using the Direct method (Step 2).
Illustration 23-24

Income Tax Payable

1/1/10 Balance
Payments for income tax Income tax expense
8,500
44,500 12/31/10 Balance
40,000

4,000
LO 4 Contrast the direct and indirect methods of calculating net
cash flow from operating activities.
Operating Activities — Direct Method

E23-5: Prepare the operating activities section of the statement of

cash flows using the Direct method (Step 2).

Cash flows from operating activities

Cash receipts from customers $ 862,000

Cash paid for operating expenses (609,000)

Cash paid for income taxes (44,500)

Net cash provided by operating activities $ 208,500

LO 4 Contrast the direct and indirect methods of calculating net

cash flow from operating activities.