Cash flows Statement

Financial Accounting IFRS 3rd Edition

Weygandt ● Kimmel ● Kieso
KEGUNAAN
LAPORAN ARUS KAS(Statement Cash Flows) menyajikan penerimaan kas,
pengeluaran kas dan saldo kas neto yang dihasilkan dari aktivitas Operasi
(Operating Activities), Investasi(Investing Activities) dan Pendanaan
(Financing Activities) pada suatu periode tertentu. Informasi dari laporan
arus kas dapat Membantu Investor, kreditur, dan fihak lainnya untuk
menilai:
1. Kemampuan entitas untuk menghasilkan KAS di waktu yang akan datang
2. Kemampuan KAS untuk membayar Dividen dan melunasi Kewajiban
3. Adanya perbedaan antara LABA NETO dan KAS NETO yang tersedia
(dapat digunakan) untuk aktivitas Operasi
4. Aktivitas Investasi dan Pendanaan KAS pada periode tertentu
Klasifikasi laporan arus kas
Laporan arus kas (Statement of Cash Flows) menyajikan Penerimaan KAS,
Pengeluaran KAS dan Saldo KAS Neto yang dihasilkan dari aktivitas Operasi (Operating
Activities), Investasi(Investing Activities) dan Pendanaan (Financing Activities).
Karakteristik jenis transaksi dan kejadian lainnya untuk setiap aktivitas adalah Sebagai
berikut:
1. Aktivitas Operasi (Operating Activities), meliputi perubahan kas yang
yang terpengaruhi transaksi yang menghasilkan Pendapatan dan
transaksi demikian termasuk Dalam KATAGORI Laba Neto
2. Aktivitas Investasi(Investing Activities) meliputi:
a. perolehan dan pelepasan Non Current Assets.
b. meminjamkan uang dan menagih pinjaman
3. Aktivitas Pendanaan (Financing Activities). Meliputi:
a. memperoleh Kas Pinjaman dan Pembeyaran Utang
b. perolehan Kas dari pemegang saham, Pembelian Kembali saham yang
beredar(Treasuri Stock), dan Pembayaran Dividen.
 Classification of Cash Flows
Operating Investing Financing
Activities Activities Activities

Income Changes in Changes in

Investments and Non-current
Statement Items Non-current Liabilities and
Assets Equity
 Classification of Cash Flows
Operating activities—Income statement items
Cash inflows: Illustration 13-1
Typical receipt and payment

From sale of goods or services.

classifications

From interest received and dividends received.

Cash outflows:
To suppliers for inventory.
To employees for wages.
To government for taxes.
To lenders for interest.
13-6
To others for expenses. LO 2
 Classification of Cash Flows
Investing activities—Changes in investments and non-current
assets Illustration 13-1
Typical receipt and payment

Cash inflows: classifications

From sale of property, plant, and equipment.

From sale of investments in debt or equity securities of other entities.
From collection of principal on loans to other entities.
Cash outflows:
To purchase property, plant, and equipment.
To purchase investments in debt or equity securities of other entities.
To make loans to other entities.
13-7 LO 2
 Classification of Cash Flows
Financing activities—Changes in non-current Illustration 13-1
Typical receipt and payment
classifications
liabilities and equity
Cash inflows:
From sale of ordinary shares.
From issuance of long-debt (bonds and notes).
Cash outflows:
To shareholders as dividends.
To redeem long-term debt or reacquire
ordinary shares (treasury shares).
13-8 LO 2
 Significant Non-Cash Activities

1. Direct issuance of ordinary shares to purchase assets.

2. Conversion of bonds into ordinary shares.
3. Issuance of debt to purchase assets.
4. Exchanges of plant assets.

Companies report non-cash activities in either a

 separate schedule (bottom of the statement) or

 separate note to the financial statements.

13-9 LO 2
 Format of the Statement of Cash Flows

Order of Presentation:
Direct Method
1. Operating activities.
Indirect Method
2. Investing activities.

3. Financing activities.

13-10 LO 2
 Preparing the Statement of Cash Flows

Three sources of information:

1. Comparative statements of financial position
2. Current income statement
3. Additional information

13-11 LO 2
 Preparing the Statement of Cash Flows
Three Major Steps:

Illustration 13-4
Three major steps in preparing
the statement of cash flows
13-12 LO 2
 Preparing the Statement of Cash Flows

Three Major Steps:

Illustration 13-4
Three major steps in preparing
the statement of cash flows
13-13 LO 2
 Preparing the Statement of Cash Flows

Three Major Steps:

Illustration 13-4
Three major steps in preparing
13-14
the statement of cash flows LO 2
 Indirect And Direct Methods

Companies favor the indirect method for two

reasons:
1. Easier and less costly to prepare.
2. Focuses on differences between net income
and net cash flow from operating activities.

13-15 LO 2
 CASH FLOWS
Langkah-langkah menyusun Aliran Kas
Metode Langsung dan Tidak Langsung
 COMPUTER SERVICES COMPANY
Soal Comparative Balance Sheets December 31

Data Neraca & Laba rugi Assets 2018 2017 Change in

Account Balance
Increase/Decrease
2 tahun berturut-turut Current assets and Non carent Assets
Current assets
Cash $ 55,000 $ 33,000 $ 22,000 Increase
Accounts receivable (A/R) 20,000 30,000 10,000 Decrease
Inventory 15,000 10,000 5,000 Increase
Prepaid expenses 5,000 1,000 4,000 Increase
Non Carent Assets
Property, plant, and equipment: 130,000 20,000 110,000 Increase
Land 160,000 40,000 120,000 Increase
Buildings (11,000) (5,000) 6,000 Increase
Accumulated depreciation—buildings
27,000 10,000 17,000 Increase
Equipment
(3,000) (1,000) 2,000 Increase
Accumulated depreciation—equipment
Total assets $398,000 $138,000
Liabilities and Stockholders’ Equity
Current liabilities
Accounts payable $ 28,000 $ 12,000 $ 16,000 Increase
Income taxes payable 6,000 8,000 2,000 Decrease
Long-term liabilities
Bonds payable 130,000 20,000 110,000 Increase
Stockholders’ equity
Common stock 70,000 50,000 20,000 Increase
Retained earnings 164,000 48,000 116,000 Increase
Total liabilities and stockholders’ equity $398,000 $138,000
 COMPUTER SERVICES COMPANY
Income Statement
For the Year Ended December 31, 2018
Sales revenue …………………………………………………………………… $507,000
Cost of goods sold …………………………………………………………….. $150,000 - Prepare a
Gross Profit…..…………………………………………………………………… $357,000
Operating expenses (excluding depreciation) ….. $111,000 statement of
Depreciation expense ……………………………………… 9,000 cash flows under
Total operating Expense ………………………………………………… $120,000-
Operating Profit …………………………………………………………….. $237,000 the direct and
Loss on disposal of equipment ………………………………………. 3,000
Earning Befor Interest and Tax (EBIT) …………………………….. $234,000 indirect
Interest expense ……………………………………………………………. 42,000
Income before income tax 1………………………………………….. 192,000 approach
Income tax expense ………………………………………………………. 47,000 -
Net income (EAT) ………………………………………………………… $145,000
Additional information for 2018:
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 common stock for $20,000 cash.
6. The company declared and paid a $29,000 cash dividend.
 Jurnal
Jurnal No. Akun yang terpengaruh Debit Credit
01 Depresiasi Bangunan 6.000 -
Akumulasi depresiasi Bangunan - 6.000
Depresiasi Equipment 3.000 -
Akumulasi depresiasi Equipment - 3.000
02 Kas 4.000 -
Akumulasi depresiasi Equipment 1.000 -
Rugi penjualan Equipment 3.000 -
Equipment - 8.000
03 Tanah 110.000 -
Utang Obligasi - 110.000
04 Bangunan 120.000 -
Equptment 25.000 -
Kas - 145.000
05 Kas 20.000 -
Modal saham - 20.000
06 Saldo Laba 29.000 -
Kas - 29.000
Jawab: a. Metode Langsung:
Mencari Net Cash Flows From Operation
Menghitung Cash Flo From Operation:
1.Cash receipts from customers
2.Cash payments to suppliers
3.Cash payments for operating expenses
4.Cash payments for income taxes

Atau Pakai Cara di halaman Berikutnya

Operating activities—Income statement items
Cash inflows:
From sale of goods or services.
From interest received and dividends received.
Cash outflows:
To suppliers for inventory.
To employees for wages.
To government for taxes.
To lenders for interest.
To others for expenses.
Cash Receipts From Costomer = Sales Revenue + Decrease in Accounts Receivable - Increase in A/R

Sales revenue $ 507,000

Add: Decrease in accounts receivable 10,000
Cash receipts from customers $517,000
Cash Payment to Supliers = CGS + increase Inventory + Decrease A/P
- Deccrease Inventory - Increase A/P

Purchases $155,000
Deduct: Increase in accounts payable 16,000-
Cash payments to suppliers ……………..$139,000
Cash Payments + Increase Prepaid Expense + Decrease in Accrued Exp./P
For Operating = Operating Or Or
Expense Expense - Decrease Prepaid Expense - Increase in Accrued Exp./P

Operating expenses $ 111,000

Add: Increase in prepaid expenses 4,000
Cash payments for operating expenses $115,000
 Cash payment Income Taxes + Decrease in Income Taxes Payable
Or
for Income Tax = Expense - Increase in Income Taxes Payable

. Income tax expense $ 47,000

Add: Decrease in income taxes payable 2,000
Cash payments for income taxes $49,000
 Cash fl ows from operating activities
Cash receipts from customers …………………….$517,000
Less: Cash payments:
To suppliers $139,000
For operating expenses 115,000
For interest expense 42,000
For income taxes 49,000+ $345,000-
Net cash provided by operating activities $172,000
Mencari Net Cash Flow From Investing

Investing activities—Changes in investments and long-term assets

Cash inflows:
- From sale of property, plant, and equipment.
- From sale of investments in debt or equity securities of other entities.
- From collection of principal on loans to other entities.
Cash outflows:
To purchase property, plant, and equipment.
To purchase investments in debt or equity securities of other entities.
To make loans to other entities.
Cash flows from Investing:
Sale of equipment $ 4,000
Purchase of building ( 120,000)
Purchase of equipment ( 25,000) +
Net cash used by investing activities…………….. ($141,000)
Mencari Net Cash Flow From Financing
Financing activities—Changes in long-term liabilities and
stockholders’ equity
Cash inflows:
- From sale of common stock.
- From issuance of debt (bonds and notes).
Cash outflows:
- To stockholders as dividends.
- To redeem long-term debt or reacquire capital stock (treasury stock).
Cash flows from financing activities:
Issuance of common stock $ 20,000
Payment of cash dividends ( 29,000) -
Net cash used by financing activities…………… ($ 9,000)

Noncash investing and financing activities: Issuance of bonds

payable to purchase land
Kenaikan Tanah tidak mempengaruhi Cash Flows karena pembelian
Tanah dengan penerbitan Utang Obligasi…. Jadi tidak ada aliran kas
yang keluar atau masuk
 COMPUTER SERVICES COMPANY
Statement of Cash Flows—Direct Method
For the Year Ended December 31, 2018
Cash fl ows from operating activities:
Cash receipts from customers ……………$ 517,000
Less: Cash payments:
To suppliers ………………… $ 139,000
For operating expenses 115,000
For income taxes 49,000
For interest expense 42,000 + $345,000 -
Net cash provided by operating activities……… $172,000
Cash fl ows from investing activities:
Sale of equipment $ 4,000
Purchase of building ( 120,000)
Purchase of equipment ( 25,000) +
Net cash used by investing activities…………….. ($141,000)
Cash fl ows from financing activities:
Issuance of common stock $ 20,000
Payment of cash dividends ( 29,000)
Net cash used by fi nancing activities…………… ($ 9,000)
Net increase in cash …………………………………… $ 22,000
Cash at beginning of period ………………………. 33,000
Cash at end of period ………………………………… $ 55,000
Noncash investing and financing activities: Issuance of bonds payable to purchase land
Jawab: b. Metode Tidak Langsung (Indirect approach:
Mencari Net Cash Flow From Operation
DETERMINE NET CASH PROVIDED/USED BY OPERATING
ACTIVITIES BY CONVERTING NET INCOME FROM ACCRUAL
BASIS TO CASH BASIS.

Common adjustments to Net Income (Loss):

 Add back non-cash expenses (depreciation, amortization, or depletion
expense).
 Deduct gains and add losses.
 Analyze changes in noncash current asset and current liability accounts.
Cash Flows from Operation:
Net Income ……………………………………………………………... $145,000
Penyesuaian:
Depresiasi selama tahun 2018 (6000+3000)… $9,000
Rugi Penjualan Ekuipmen ……………………......... 3,000+ $ 12,000+
Net Cash Flows sebelum Perubahan Modal Kerja ………. $157,000
Perubahan Modal Kerja:
Piutang dagang Turun (+) $10,000
Persediaan Barang dagang Naik (-) 5,000
Persekot beban Naik (-) 4,000
Utang dagang Naik (+) 16,000
Utang Pajak Penghasilan turun (-) 2,000 . $ 15,000
Net Cash Flows From Operation ………………………………… $172,000
Mencari Net Cash Flows untuk:
Investing and Financing
antara Metode Direct dan Indirect
Sama
 COMPUTER SERVICES COMPANY
Statement of Cash Flows—Indirect Method
For the Year Ended December 31, 2018
Cash flows from investing activities:
Sale of equipment $ 4,000
Purchase of building ( 120,000)
Purchase of equipment ( 25,000) +
Net cash used by investing activities……………. ($141,000)
 COMPUTER SERVICES COMPANY
Statement of Cash Flows—Indirect Method
For the Year Ended December 31, 2018
Cash flows from financing activities:
Issuance of common stock $ 20,000
Payment of cash dividends ( 29,000)
Net cash used by financing activities…………… ($ 9,000)
 COMPUTER SERVICES COMPANY
Statement of Cash Flows—Indirect Method
For the Year Ended December 31, 2018
Cash Flows from Operation:
Net Cash Flow From Operation ………………… $172,000
Cash flows from investing activities:
Net cash used by investing activities…………. ($141,000)
Cash flows from financing activities:
Net cash used by financing activities……….… ($ 9,000)
Net increase in cash …………………………………… $ 22,000
Cash at beginning of period ……………………… 33,000
Cash at end of period ………………………………… $ 55,000
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