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