Laporan Arus Kas-Metode Langsung/Cashflow Statement/Direct Method

Format Laporan Arus Kas, Metode Langsung
Statement of cash flows (direct method)

Cash flow from operating activities:

Cash receipts from customers =
A/R awal + Sales – A/R akhir
Cash payment for inventory purchases =
inventory purchase +A/P awal – A/P akhir,
sedangkan inventory purchases adalah
COGS + Merch. Inventory akhir – Merch.Inventory awal

Cash payment for general expenses =
general exp. + prepaid expense akhir –prepaid expense awal
Cash payment for interest expsense =
interest exp. + interest payable awal – interest payable akhir
Cash payment for income tax =
income tax + income tax payable akhir – income tax payable awal

Cash flows from investing actitives:
Sales FA, Fixed Assets bertambah (+)
Purchases of plant assets = FA awal + Sold – FA akhir.

Cash flows from financing activities: digunakan data neraca, yaitu
Long term debt + Stock equity
Penerbitan : cashflows bertambah
Pembelian : cashflows berkurang

Laporan Arus Kas-Metode Tidak Langusng/Cashflow Statement/Indirect Method

Laporan Arus, Metode Tidak Langsung
Statement of cashflows (indirect method)

Cash flows from operating activities = lihat neraca

Net income (dari Laporan R/L)

Adjusment:

Depreciation Exp. (dari laporan R/L)
Increase Current Assets, cash flow negative)
Decrease Current Assets, cash flow positive
Increase Current Liabilities, cash flow positive
Decrease Current Liablities, cash flow negative

Cash flow from investing activities: lihat neraca dan F/A
Sales of Fixed Assets, positive
Purchase = FA awal – sold + FA akhir, negative

Cash flow from financing activities: lihat LTD dan stockequity
Long term debt] penerbitan, cash flow positive
Stockequity ] pembayaran, cash flow positive