CASH FLOW
Asistensi Akuntansi Keuangan Menengah II
Erdila Sitma Putri
Mengapa dibutuhkan Laporan Arus Kas ?
ILLUSTRATION 23-2
LO 2
Contoh Indirect
LO 5
Operating Activities — Direct Method
Presentation of the direct method for reporting net cash flow from
operating activities.
ILLUSTRATION 23-26
Operating Activities Section—Direct Method, 2016
LO 7
Arus Kas Metode Tidak Langsung
Akivitas Operasional
Diawali dari Net Income
Disesuaikan (Adjustment) terhadap :
Depresiasiatau Amortisasi (+)
Keuntungan Penjualan Aset (-)