Laporan Arus Kas - CF Statement-Taufik

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IFRS EDITION
Dipresentasikan Oleh:
Taufik Bin Abad
LAPORAN ARUS KAS
Laporan Arus Kas Menyiapkan Menggunakan

Kegunaan dan Laporan Arus Kas Arus Kas untuk
Format Metode Tidak Mengevaluasi
Langsung Perusahaan
 Kegunaan  Langkah 1:Aktivitas  Arus Kas Bebas
 Pengelompokoan Operasi
 Aktivitas non-kas yang  Langkah 2: Aktivitas
signifikan Investasi dan
 Format Pendanaan
 Penyusunan  Langkah 3: Perubahan
 Metode langsung dan neto pada Kas
tidak langsung
Financial Accounting
IFRS 3rd Edition
13-2
Weygandt ● Kimmel ● Kieso
CHAPTER
13 Laporan Arus Kas

TUJUAN PEMBELAJARAN
Setelah belajar Chapter ini, Anda harus mampu:
1. Menerangkan manfaat laporan arus Kas.
2. Membedakan antara aktivitas operating, investing, dan financing.
3. Menyajikan laporan arus kas dengan menggunakan metode

langsung.
4. Menganalisis laporan aurus kas.
13-3
Laporan Arus Kas: Kegunaan dan Format
Learning Objective 1
Tunjukkan kegunaan
laporan arus kas.
Kegunaan laporan Arus Kas

Laporan Arus kas (Statement of Cash Flows) menyajikan
penerimaan dan pengeluaran kas serta saldo kas neto
yang dihasilkan dari aktivitas Operasi, Investasi, dan
Pendanaan pada suatu periode tertentu. Informasi pada
laporan arus kas dapat Membantu Investor, kreditor dan
pihak lainnya untuk menilai empat hal di bawah, yaitu:
13-4 LO 1
Laporan Arus Kas: Kegunaan dan Format
Memberikan Informasi untuk menilai:

1. Kemampuan entitas untuk menghasilkan arus kas masa
depan.
2. Kemampuan perusahaan untuk membayar deviden dan

melunasi kewajiban.
3. Adanya Perbedaan antara laba bersih dan kas

bersihyang tersedia dapat digunakan untuk aktivitas
operasi.
4. Aktivitas Investasi dan Pendanaan kas pada periode

tertentu
13-5 LO 1
Learning Objective 2.
Classification of Cash Flows Bedakan antara kegiatan
operasi, investasi, dan
pendanaan.
Operating Investing Financing

Activities Activities Activities
Income Changes in Changes in

Statement Items Investments Non-current
and Non- Liabilities and
current Equity
Assets
13-6 LO 2
Classification of Cash Flows
Aktivitas Operasi— item Laporan laba rugi

Cash inflows: Illustration 13-1
Typical receipt and payment
classifications
Dari penjualan barang atau jasa.
Dari bunga dan deviden yang diterima.
Cash outflows:
Pembayaran Persediaan ke Pemasok To
Pembayaran Gaji ke Karyawan.
Pembayaran Pajak ke Pemerintah.
Pembayaran bunga ke Kreditur.
Pembayaran beban ke lainnya.
13-7 LO 2
Investing activities—Perubahan pada nilai Investasi dan
Aset tidak lancar. Illustration 13-1
Cash inflows: classifications
• Dari Penjualan Aset Tetap dan Aset Takberwujud.

• Penjualan Investasi Surat Berharga
yang diterbitkan perusahaan lain.
• Dari penagihan poko pinjaman ke entitas lain.
Cash outflows:
• Untuk membeli aset tetap dan aset takberwujud.
• Untuk membeli Investasi dalam Obligasi atau Saham yang
diterbitkan dari perusahaan lain.
• Untuk meminjamkan ke entitas lain (To make loans to other
13-8 entities). LO 2
Financing activities—Perubahan pada Liabilitas tidak

lancar dan ekuitas Illustration 13-1
classifications
Cash inflows:
• Dari Penjualan Saham Biasa.
• Dari Penerbitan Utang Jangka Panjang (Obligasi dan Wesel).
Cash outflows:
• Untuk Pemegang saham Sebagai Dividen.
• Untuk Melunasi Utang jangka Panjang atau
membeli kembali saham yang beredar
(Treasury Stock)
13-9 LO 2
Aktivitas Non Kas yang siknifikan
1. Pembelian Aset tetap dengan menerbitkan saham Biasa.

2. Perubahan Bentuk dari Obligasi menjadi Saham.
3. Pembelian Aset dengan menerbitkan surat utang Obligasi).
4. Pertukaran Aset Pabrik.
Companies report non-cash activities in either a

 separate schedule (bottom of the statement) or
 separate note to the financial statements.
13-10 LO 2
Akuntansi pada berbagai Organisasi
(Accounting Across the Organization)
Net What?
Laba Neto tidaklah sama dengan kas neto yang diperoleh dari
aktivitas Operasi. Tabel Berikut merupakan hasil dari laporan
keuangan tahunan (dalam jutaan). Perhatikan Perbedaan yang cukup
siknifikan diantara perusahaan perusahaan tersebut, di mana semua
bergerak dalam bidang ritel.
13-11 LO 2
Format of the Statement of Cash Flows
Order of Presentation:
Direct Method
1. Aktivitas Operasi
Indirect Method
(Operating activities).
2. Aktivitas Investasi (Investing activities).
3. Aktivitas Pendanaan(Financing activities).
13-12 LO 2
Illustration 13-3
Format of statement of cash flows
13-13 LO 2
> DO IT!
Illustration: Classify each of these transactions by type of cash
flow activity.
1. Menerbitkan 100,000 HK$50 par value saham
Financing
biasa for HK$8,000,000 tunai.
2. Meminjam uang HK$2,000,000 dari Castle
Financing
Bank, menandatangani wesel 5 tahun dengan
bunga 8%.
Investing
3. Membeli dua truk semi traler seharga HK
$1,700,000 tunai.
Operating
4. Pembayaran gaji dan upah untuk karyawan
sebesar HK$120,000.
Operating
5. Diterima uang tunak sebesar HK$200,000
13-14 atas jasa yang telah dilakukan. LO 2
Menyusun Laporan Arus Kas
Perusahaan menyusun laporan arus kas secara berbeda jika
dibandingkan dengan laporan keuangan lainnya.
Pertama, laporan arus kas tidak disusun dari Neraca saldo
yang disesuaikan. Ia membutuhkan Informasi detail mengenai
Perubahan dalam saldo yang terjadi diantara dua periode
waktu. Neraca saldo yang disesuaikan tidak dapat menyajikan
data yang dibutuhkan.
Kedua, laporan arus kas Melaporkan mengenai kas yang
diterima dan dikeluarkan. Sebagai hasilnya, perusahaan harus
menyesuaikan dampak dari penggunaan basis akrual untuk
menentukan arus kas.
13-15 LO 2
Menyusun Laporan Arus Kas
Informasi yang dibutuhkan dalam rangka untuk

menyusun Laporan Arus Kas, umumnya berasal
dari tiga sumber yaitu:
Three sources of information:

1. Laporan posisi keuangan (Neraca) komparatif.
2. Laporan Laba Rugi Tahun berjalan
3. Informasi tambahan
13-16 LO 2
Preparing the Statement of Cash Flows
Three Major Steps:
Illustration 13-4
Three major steps in preparing
the statement of cash flows
13-17 LO 2
Three Major Steps:
Illustration 13-4
13-18 LO 2
Three Major Steps:
Illustration 13-4
13-19 LO 2
Lebih mudah dan lebih murah untuk dipersiapkan.
Metode Langsung dan Tidak Langsung

(Indirect And Direct Methods)
Perusahaan menyukai metode tidak langsung karena dua alasan

(Companies favor the indirect method for two reasons):
1. Easier and less costly to prepare.
2. Berfokus pada Perbedaan antara laba bersih dan arus kas neto
dari aktivitas operasi (Focuses on differences between net income
and net cash flow from operating activities).
13-20 LO 2
Laporan Arus Kas: Prepare a statement of
cash flows using the
—Metode tidak Langsung indirect method.
Illustration 13-5
Comparative statements of financial position, income statement,
and additional information for Computer Services Company
13-21 LO 3
Illustration 13-5
13-22 LO 3
Change in
2017 2016 Account Balance
Illustration 13-5
Additional information for 2017:
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 ordinary shares for €20,000 cash.
6. The company declared and paid a €29,000 cash dividend.
13-23 LO 3
Step 1: Aktivitas Operasi (Operating Activities)
TENTUKAN NILAI KAS NETO YANG DIHASILKAN/
DIGUNAKAN OLEH AKTIVITAS OPERASI DENGAN
MENYESUAIKAN LABA NETO YANG SEMULA
MENGGUNAKAN BASIS AKRUAL MENJADI BASIS KAS.
Common adjustments to Net Income (Loss):

 Tambahkan kembali beban Non Kas (depreciation,
amortization, or depletion expense).
 Mengurangi Keuntungan dan Mengurangi Kerugian yang
berasal dari aktivitas Investasi dan Pendanaan.
 Analsis Perubahan pada aset lancar dan Liabilitas lancar.
13-24 LO 3
Step 1: Operating Activities
Depreciation Expense
Meskipun biaya depresiasi mengurangi laba bersih,
itu tidak mengurangi uang tunai. Perusahaan harus
menambahkannya kembali ke laba bersih.
Illustration 13-7
Arus kas dari Aktivitas Operasi:

Laba Neto € 145,000
Penyesuaian untuk mengoreksi nilai laba neto
menjadi nilai kas neto yang diperoleleh aktivitas Operasi:
Depreciation expense 9,000
Kas Neto yang diperoleh dari Aktivitas Operasi € 154,000
13-25 LO 3
RUGI DALAM PELEPASAN ASET TETAP

Perusahaan harus melaporkan uang tunai yang diterima
dari penjualan (pembuangan) aset Tetap di bagian
kegiatan investasi. Oleh Karena itu,
 Setiap kerugian penjualan Aset Tetap ditambahkan kembali
ke laba bersih di bagian Operasi.
 Asetiap keuntungan Pelepasan (gain on sale) dikurangkan

kembali dari laba bersih di bagian operasi
13-26 LO 3
LOSS ON DISPOSAL OF PLANT ASSETS

Illustration 13-8
Cash flows from operating activities:

Net income € 145,000
Adjustments to reconcile net income to net cash
provided by operating activities:
Loss on disposal of plant assets 3,000
Net cash provided by operating activities € 157,000
13-27 LO 3
PERUBAHAN PADA AKUN ASET LANCAR NON KAS
When the Accounts Receivable balance decreases, cash

receipts are higher than revenue earned under the accrual
basis.
Illustration 13-9
Accounts Receivable
1/1/017 Balance 30,000 Receipts from customers 517,000

Sales revenue 507,000
12/31/17 Balance 20,000
Company adds to net income the amount of the decrease in

accounts receivable.
13-28 LO 3
PERUBAHAN PADA AKUN ASET LANCAR NON KAS
Illustration 13-10

Decrease in accounts receivable 10,000
13-29 LO 3
PERUBAHAN AKUN ASET LANCAR NON KAS
When the Inventory balance increases, the cost of

merchandise purchased exceeds the cost of goods sold.
Inventory
1/1/17 Balance 10,000 Cost of goods sold 150,000

Purchases 155,000
12/31/17 Balance 15,000
Cost of goods sold does not reflect cash payments made for
merchandise. The company deducts from net income this
inventory increase.
13-30 LO 3
Illustration 13-10
Increase in inventory (5,000)
13-31 LO 3
When the Prepaid Expense balance increases, cash paid for

expenses is higher than expenses reported on an accrual
basis. The company deducts the increase from net income to
arrive at net cash provided by operating activities.
If prepaid expenses decrease, reported expenses are higher

than the expenses paid.
13-32 LO 3

Illustration 13-10

Increase in prepaid expenses (4,000)
13-33 LO 3
PERUBAHAN AKUN LIABILITAS LANCAR NON-KAS
When Accounts Payable increases, the company received more

in goods than it actually paid for. The increase is added to net
income to determine net cash provided by operating activities.
When Income Taxes Payable decreases, the income tax

expense reported on the income statement was less than the
amount of taxes paid during the period. The decrease is
subtracted from net income to determine net cash provided by
operating activities.
13-34 LO 3
PERUBAHAN AKUN LIABILITAS LANCAR NON-KAS

Illustration 13-11

Increase in accounts payable 16,000
Decrease in income taxes payable (2,000)
13-35
LO 3
Summary of Conversion to Net Cash Provided

by Operating Activities—Indirect Method
Illustration 13-12
Adjustments required to convert net income to net cash provided by operating activities
13-36 LO 3
Ethics Insight
Cash Flow Isn’t Always What It Seems
Some managers have taken actions that artificially increase cash flow
from operating activities. They do this by moving negative amounts out of
the operating section and into the investing or financing section. For
example, WorldCom, Inc. (USA) disclosed that it had improperly
capitalized expenses: It had moved $3.8 billion of cash outflows from the
“Cash from operating activities” section of the statement of cash flows to
the “Investing activities” section, thereby greatly enhancing cash provided
by operating activities. Similarly, Dynegy, Inc. (USA) restated its
statement of cash flows because it had improperly included in operating
activities, instead of in financing activities, $300 million from natural gas
trading. The restatement resulted in a drop of 37% in cash flow from
operating activities.
Source: Henny Sender, “Sadly, These Days Even Cash Flow Isn’t Always What It
Seems to Be,” Wall Street Journal (May 8, 2002).
13-37 LO 3
Step 2: Aktivitas Investasi dan pendanaan
Company purchased land of €110,000 by issuing long-term

bonds. This is a significant non-cash investing and financing
activity that merits disclosure in a separate schedule.
Land
1/1/17 Balance 20,000
Issued bonds 110,000
12/31/17 Balance 130,000
Bonds Payable
1/1/17 Balance 20,000
For land 110,000
12/31/17 Balance 130,000
13-38 LO 3
Step 2: Investing and Financing Activities
Partial statement Illustration 13-14
Net cash provided by operating activities 172,000

Cash flows from investing activities:
Purchase of building (120,000)
Purchase of equipment (25,000)
Disposal of plant assets 4,000
Net cash used by investing activities (141,000)
Cash flows from financing activities:
Issuance of ordinary shares 20,000
Payment of cash dividends (29,000)
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
Disclosure: Issuance of bonds to purchase land € 110,000
13-39 LO 3
From the additional information, the company acquired an

office building for €120,000 cash. This is a cash outflow
reported in the investing section.
Building
1/1/17 Balance 40,000

Office building 120,000
12/31/17 Balance 160,000
13-40 LO 3
Partial statement Illustration 13-14

13-41 LO 3
The additional information explains that the equipment increase

resulted from two transactions: (1) a purchase of equipment of
€25,000, and (2) the sale for €4,000 of equipment costing €8,000.
Illustration 13-13
Equipment
1/1/17 Balance 10,000 Cost of equipment sold 8,000

Purchase 25,000
12/31/17 Balance 27,000
Cash 4,000
Journal
Accumulated Depreciation 1,000
Entry
Loss on Disposal of Plant Assets 3,000
Equipment 8,000
13-42 LO 3
Illustration 13-14
Statement Net income € 145,000
of Cash Adjustments to reconcile net income to net cash
Flows Depreciation expense
Loss on disposal of plant assets
9,000
3,000
Indirect Increase in accounts payable 16,000
Method Decrease in income taxes payable (2,000)
13-43
The increase in ordinary shares resulted from the issuance of

new shares.
Share Capital - Ordinary
1/1/17 Balance 50,000

Shares sold 20,000
12/31/17 Balance 70,000
13-44 LO 3
Illustration 13-14
Partial statement
13-45 LO 3
Retained earnings increased €116,000 during the year. This

increase can be explained by two factors: (1) Net income of
€145,000 increased retained earnings, and (2) Dividends of
€29,000 decreased retained earnings.
Retained Earnings
1/1/17 Balance 48,000

Dividends 29,000 Net income 145,000
12/31/17 Balance 164,000
13-46 LO 3
Question
Which is an example of a cash flow from an investing
activity?
a. Receipt of cash from the issuance of bonds payable.
b. Payment of cash to repurchase outstanding ordinary
shares.
c. Receipt of cash from the sale of equipment.
d. Payment of cash to suppliers for inventory.
13-47 LO 3
Illustration 13-14
Statement Net income € 145,000
of Cash Adjustments to reconcile net income to net cash

Flows Depreciation expense
Loss on disposal of plant assets
9,000
3,000
Indirect Increase in accounts payable 16,000
Decrease in income taxes payable (2,000)
Method Net cash provided by operating activities 172,000
13-48
LO 3
ANATOMY OF A FRAUD
For more than a decade, the top executives at the Italian dairy products company
Parmalat engaged in multiple frauds that overstated cash and other assets by more
than $1 billion while understating liabilities by between $8 and $12 billion. Much of the
fraud involved creating fictitious sources and uses of cash. Some of these activities
incorporated sophisticated financial transactions with subsidiaries created with the
help of large international financial institutions. However, much of the fraud employed
very basic, even sloppy, forgery of documents. For example, when outside auditors
requested confirmation of bank accounts (such as a fake $4.8 billion account in the
Cayman Islands), documents were created on scanners, with signatures that were
cut and pasted from other documents. These were then passed through a fax
machine numerous times to make them look real (if difficult to read). Similarly,
fictitious bills were created in order to divert funds to other businesses owned by the
Tanzi family (who controlled Parmalat).
Total take: Billions of dollars
The Missing Control

Independent internal verification. Internal auditors at the company should have
independently verified bank accounts and major transfers of cash to outside
companies that were controlled by the Tanzi family.
13-49 LO 3
Step 3: Net Change in Cash Illustration 13-5
COMPARE THE NET CHANGE IN CASH ON THE STATEMENT OF CASH

FLOWS WITH THE CHANGE IN THE CASH ACCOUNT REPORTED ON
THE STATEMENT OF FINANCIAL POSITIONS TO MAKE SURE THE
AMOUNTS AGREE.
13-50
LO 3
Using Cash Flow to Evaluate a
Company
Learning Objective
Free cash flow describes the cash 4
Analyze the statement of
cash flows.
remaining from operations after adjustment
for capital expenditures and dividends.
Illustration 13-15
Free cash flow
13-51 LO 4
Free Cash Flow Illustration 13-16
Anheuser-Busch InBev cash
flow information ($ in millions)
Required:
Calculate
free cash
flow.
Cash provided by operating activities $17,451

Less: Expenditures on property and equipment 3,869
Dividends paid 6,253
Free cash flow
Illustration 13-17 $7,329
13-52 Calculation of Anheuser-Busch InBev’s free cash flow ($ in millions) LO 4
Consolidated Financial
APPENDIX 13A
Statements
Prepare a statement of
1. Compute net cash provided by cash flows using the direct
method.
operating activities by adjusting
each item in the income statement from the accrual
basis to the cash basis.
2. Companies report only major classes of operating

cash receipts and cash payments.
3. For these major classes, the difference between

cash receipts and cash payments is the net cash
provided by operating activities.
13-53 LO 5
Illustration 13A-2
13-54 Major classes of cash receipts and payments LO 5
Direct Method
Illustration 13A-1
13-55 LO 5
Illustration 13A-1
13-56 LO 5
Change in
2017 2016 Account Balance
Additional information for 2017: Illustration 13A-1

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 ordinary shares for €20,000 cash.
6. The company declared and paid a €29,000 cash dividend.
13-57 LO 5
CASH RECEIPTS FROM CUSTOMERS

For Computer Services, accounts receivable decreased
€10,000. Illustration 13A-4
Analysis of accounts receivable
Accounts Receivable
1/1/017 Balance 30,000 Receipts from customers 517,000
Sales revenue 507,000
12/31/17 Balance 20,000
Illustration 13A-5
Formula to compute cash receipts from customers—direct method
13-58 LO 5
CASH PAYMENTS TO SUPPLIERS

In 2017, Computer Services Company’s inventory increased
€5,000 and cash payments to suppliers were €139,000.
Inventory
1/1/17 Balance 10,000 Cost of goods sold 150,000
Purchases 155,000
12/31/17 Balance 15,000
Accounts Payable
Payment to suppliers 139,000 1/1/17 Balance 12,000
Purchases 155,000
12/31/17 Balance 28,000

Illustration 13A-8
13-59 Analysis of accounts payable LO 5
CASH PAYMENTS TO SUPPLIERS

In 2017, Computer Services Company’s inventory increased
€5,000 and cash payments to suppliers were €139,000.
Illustration 13A-9
Formula to compute cash payments to suppliers—direct method
13-60 LO 5
CASH PAYMENTS FOR OPERATING EXPENSES

Cash payments for operating expenses were €115,000.
Illustration 13A-10
Computation of cash payments for operating expenses
Illustration 13A-11
Formula to compute cash payments for operating expenses—direct method
13-61 LO 5
CASH PAYMENTS FOR INTEREST

In 2017, Computer Services’ had interest expense of €42,000.
Interest Payable
Cash paid for interest 42,000 1/1/17 Balance
0
Interest expense
42,000
12/31/17 Balance
0
13-62 LO 5
CASH PAYMENTS FOR INCOME TAXES

Cash payments for income taxes were €49,000.
Income Tax Payable

Cash paid for taxes 49,000 1/1/17 Balance
8,000
Income tax expense
47,000
12/31/17 Balance
6,000
Illustration 13A-13
Formula to compute cash payments for income taxes—direct method
13-63 LO 5
Illustration 13A-14
Operating activities section of the statement of cash flows
13-64 LO 5
Increase in Equipment. (1) Equipment purchased for €25,000,

and (2) equipment sold for €4,000, cost €8,000, book value
€7,000. Illustration 13A-15
Analysis of equipment
Equipment
1/1/17 Balance 10,000 Cost of equipment sold 8,000
Purchases 25,000
12/31/17 Balance 27,000
Accumulated Depreciation
Equipment sold 1,000 1/1/17 Balance
1,000
Depreciation expense
3,000
12/31/17 Balance
3,000
13-65 LO 5
Increase in Equipment. (1) Equipment purchased for €25,000,

and (2) equipment sold for €4,000, cost €8,000, book value
€7,000.
Cash 4,000
Accumulated Depreciation—Equipment 1,000
Loss on Disposal of Plant Assets 3,000
Equipment 8,000
13-66 LO 5
Increase in Land. Land increased Significant non-cash

€110,000. The company purchased investing and financing
land of €110,000 by issuing bonds. transaction.
Increase in Building. Acquired Investing

building for €120,000 cash. transaction.
Increase in Bonds Payable. Bonds

Significant non-cash
Payable increased €110,000. The
investing and financing
company acquired land by
transaction.
exchanging bonds for land.
13-67 LO 5
Increase in Share Capital—

Financing
Ordinary. Increase in Share Capital—
transaction.
Ordinary of €20,000. Increase resulted
from the issuance of new shares.
Increase in Retained Earnings. The

€116,000 net increase in Retained Financing
transaction
Earnings resulted from net income of
(cash dividend)
€145,000 and the declaration and
payment of a cash dividend of €29,000.
13-68 LO 5
Illustration 13A-16
Statement of cash flows,
2017—direct method
13-69 LO 5
Step 3: Net Change in Cash Illustration 13A-
1
COMPARE THE NET CHANGE IN CASH ON THE STATEMENT OF CASH

FLOWS WITH THE CHANGE IN THE CASH ACCOUNT REPORTED ON
THE STATEMENT OF FINANCIAL POSITIONS TO MAKE SURE THE
AMOUNTS AGREE.
13-70
LO 5
Using a Worksheet to Prepare the
APPENDIX 13B Statement of Cash Flows—Indirect
Method
Explain how to use a
worksheet to prepare the
statement of cash flows
using the indirect method.
Illustration 13B-1
13-71 Format of worksheet LO 6
Penyusunan Kertas Kerja
1. Masukkan saldo awal dan saldo akhir pos la[oran posisi

keuangan (Neraca) pada laporan pos perupahan posisi
keuangan (neraca).
2. Masukkan data yang Menjelaskan Perubahan pada pos
Perubahan posisi keuangan (selain kas dan pengaruhnya
terhadap laporan arus kas pada kolom rekonsiliasi kertas kerja.
3. Masukkan kenaikan atau penurunan kas pada baris kas dan
dibagian bawah kertas kerja. Jurnal ini harus memungkinkan
total kolom rekonsiasi telah sesuai.
13-72 LO 6
Preparing a
Worksheet
Illustration 13B-3
Completed worksheet—
indirect method
13-73 LO 6
L aporan Arus Kas Pendekatan Akun T
APPENDIX 13C (Statement of Cash Flows—T-Account
Approach)
Use the T-account
The change in cash is equal to the change approach to prepare a
in all of the other statement of financial statement of cash flows.
position accounts.
If we analyze the changes in all of the non-cash statement of
financial position accounts, we will explain the change in the
Cash account.
13-74 LO 7
Illustration 13C-1
T-account approach
13-75
A Look at U.S. GAAP Learning Objective 8
Compare the accounting for
statement of cash flows
under IFRS and U.S. GAAP.
Key Points
Similarities
 Companies preparing financial statements under both GAAP and IFRS must
prepare a statement of cash flows as an integral part of the financial
statements.
 Both IFRS and GAAP require that the statement of cash flows should have
three major sections— operating, investing, and financing—along with
changes in cash and cash equivalents.
 Similar to IFRS, the statement of cash flows can be prepared using either the
indirect or direct method under GAAP. Companies choose for the most part
to use the indirect method for reporting net cash flows from operating
activities.
13-76 LO 8
A Look at U.S. GAAP
Key Points
Differences
 The definition of cash equivalents used in GAAP is similar to that used in
IFRS. A major difference is that in certain situations, bank overdrafts are
considered part of cash and cash equivalents under IFRS (which is not the
case in GAAP). Under GAAP, bank overdrafts are classified as financing
activities in the statement of cash flows and are reported as liabilities on the
statement of financial position.
 IFRS requires that non-cash investing and financing activities be excluded
from the statement of cash flows. Instead, these non-cash activities should
be reported elsewhere. This requirement is interpreted to mean that non-
cash investing and financing activities should be disclosed in the notes to the
financial statements instead of in the financial statements. Under GAAP,
companies may present this information on the face of the statement of cash
flows.
13-77 LO 8
A Look at U.S. GAAP
Key Points
Differences
 One area where there can be substantial differences between IFRS and
GAAP relates to the classification of interest, dividends, and taxes. The
following table indicates the differences between the two approaches.
13-78 LO 8
A Look at U.S. GAAP
Key Points
Differences
 Under IFRS, some companies present the operating section in a single line
item, with a full reconciliation provided in the notes to the financial
statements. This presentation is not seen under GAAP.
 Similar to IFRS, under GAAP companies must disclose the amount of taxes
and interest paid. Under GAAP, companies disclose this in the notes to the
financial statements. Under IFRS, some companies disclose this information
in the notes, but others provide individual line items on the face of the
statement. In order to provide this information on the face of the statement,
companies first add back the amount of interest expense and tax expense
(similar to adding back depreciation expense) and then further down the
statement they subtract the cash amount paid for interest and taxes. This
treatment can be seen in the statement of cash flows provided for Petra
Foods in Appendix C.
13-79 LO 8
A Look at U.S. GAAP
Looking to the Future
Presently, the FASB and the IASB are involved in a joint project on the
presentation and organization of information in the financial statements. One
interesting approach, revealed in a published proposal from that project, is
that in the future the income statement and statement of financial position
(balance sheet) would adopt headings similar to those of the statement of
cash flows. That is, the income statement and statement of financial position
would be broken into operating, investing, and financing sections. With
respect to the cash flow statement specifically, the notion of cash equivalents
will probably not be retained. That is, cash equivalents will not be combined
with cash but instead will be reported as a form of highly liquid, low-risk
investment. The definition of cash in the existing literature would be retained,
and the statement of cash flows would present information on changes in
cash only. In addition, the FASB favors presentation of operating cash flows
using the direct method only. However, the majority of IASB members express
a preference for not requiring use of the direct method of reporting operating
cash flows.
13-80 LO 8
Copyright
“Copyright © 2016 John Wiley & Sons, Inc. All rights reserved.
Reproduction or translation of this work beyond that permitted in
Section 117 of the 1976 United States Copyright Act without the
express written permission of the copyright owner is unlawful.
Request for further information should be addressed to the
Permissions Department, John Wiley & Sons, Inc. The purchaser may
make back-up copies for his/her own use only and not for distribution
or resale. The Publisher assumes no responsibility for errors,
omissions, or damages, caused by the use of these programs or from
the use of the information contained herein.”
13-81
Soal & Jawabannya
Data Neraca & Laba rugi 2 tahun berturut-turut
COMPUTER SERVICES COMPANY
Comparative Balance Sheets December 31

Assets 2019 2018 Change in
Account Balance
Increase/Decrease
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
Accumulated depreciation—equipment (3,000) (1,000) 2,000 Increase
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
13-82
Income Statement
For the Year Ended December 31, 2019
Sales revenue …………………………………………………………………… $507,000

Prepare a
Cost of goods sold …………………………………………………………….. $150,000 - statement of cash
Gross Profit…..…………………………………………………………………… $357,000 flows under the
Operating expenses (excluding depreciation) ….. $111,000
Depreciation expense ……………………………………… 9,000 direct and
Total operating Expense ………………………………………………… $120,000- indirect approach
Operating Profit …………………………………………………………….. $237,000
Loss on disposal of equipment ………………………………………. 3,000
Earning Befor Interest and Tax (EBIT) …………………………….. $234,000
Interest expense ……………………………………………………………. 42,000
Income before income tax 1………………………………………….. 192,000
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
No.
Akun yang terpengaruh Debit Credit
01 Depresiasi Bangunan 6.000 -
Akumulasi depresiasi Bangunan - 6.000
Jurnal 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 Flows From Operation:
1.Kas Yang diterima dari Pelanggan
2.Kas yang dibayarkan ke Pemasok (suppler)
3.Cash payments for operating expenses
4.Cash payments for income taxes
Atau Pakai Cara di halaman Berikutnya

Aktivitas Operasi— item Laporan laba rugi

Cash inflows: Illustration 13-1
classifications
Dari penjualan barang atau jasa.
Dari bunga dan deviden yang diterima.
Cash outflows:
Pembayaran Persediaan ke Pemasok To
Pembayaran Gaji ke Karyawan.
Pembayaran Pajak ke Pemerintah.
Pembayaran bunga ke Kreditur.
Pembayaran beban ke lainnya.
13-86 LO 2
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
- Deccrease Inventory
+ Decrease A/P
- 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 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)
Penerbitan Saham Biasa $ 20,000
Pembayaran dividen tunai ( 29,000) -
Net cash used by financing activities…………… ($ 9,000)
Noncash investing and financing activities: Issuance of bonds

payable to purchase land $110,000
Kenaikan Tanah tidak mempengaruhi Cash Flows karena pembelian
Tanah dengan penerbitan Utang Obligasi…. Jadi tidak ada aliran kas
yang keluar atau masuk
Statement of Cash Flows—Direct Method
Cash fl ows from operating activities:
Cash receipts from customers ……………$ 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:
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 $110,000
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
Statement of Cash Flows—Indirect Method
Net cash used by investing activities……………. ($141,000)
Issuance of common stock $ 20,000
Payment of cash dividends ( 29,000)
Net cash used by financing activities…………… ($ 9,000)
Cash Flows from Operation:
Net Cash Flow From Operation ………………… $172,000
Net cash used by investing activities…………. ($141,000)
Net cash used by financing activities……….… ($ 9,000)
Net increase in cash …………………………………… $ 22,000
Cash at beginning of period ……………………… 33,000
Cash at end of period ………………………………… $ 55,000
Aset
Aset lancar
Kas
2019

Rp 12.000
2018

Rp 14.000
Exercises
Piutang dagang
Investasi Jangka Pendek
Rp124.000
Rp 70.000
Rp102.000
Rp 36.000 Berikut di bawah ini adalah data
Sediaan Barang dagang Rp 80.000 Rp120.000
Persekot Sewa
Total Aset Lancar
Rp 10.000 Rp 8.000 PT”G Card” yang tersedia dari
Rp296.000 Rp280.000
Aset Tak lancar
Peralatan Cetak
perusahaan Kartu Ucapan per 31
Akum. Depresiasi Peralatan Cetak Rp308.000 Rp260.000
Goodwill Rp 70.000

Rp 50.000 Desember 2019 adalah sebagai
Total Aset Tak lancar Rp 92.000 Rp100.000
berikut:
Rp330.000 Rp310.000
Total Aset Rp626.000 Rp590.000
Kewajiban + Ekuitas ********* *********
Kewajiban
Utang Gaji
Utang Pajak Penghasilan
Rp
Rp
16.000
8.000
Rp
Rp
8.000
12.000
Additional Information
Utang dagang
Utang Jangka panjang( JT Mart Th 2010)
Rp
Rp
92.000
16.000
Rp
Rp
80.000
20.000 1.Beban Depresiasi dan
Total Kewajiban Lancar
Rp132.000 Rp120.000 Amortisasi termasuk
Kewajiban Jngka Panjang
Utang Obligasi
dalam beban operasi
Rp120.000 Rp138.000
Total Kewajiban Jangka Panjang
2.Tidak ada keuntungan
Ekuitas Rp120.000 Rp138.000
Modal Saham(Nom Rp1.000) dan kerugian yang belum
Agio Saham
Saldo Laba
Total Ekuitas Rp200.000 Rp200.000 direalisasi atas investasi
Rp 60.000 Rp 60.000
Rp114.000 Rp 72.000 tahun berjalan
Rp374.000 Rp332.000 3.Peralatan yang diperoleh
Tatal Kewajiban + Ekuitas Rp626.000 Rp590.000
PT”Z” dengan harga Rp40.000
Laporan Laba Rugi
untuk periode yang berakhir pada tanggal 31 Desember 2019 telah disusut 70% terjual th
Keterangan
Net Sales Rp676.300 2019
Cos of Goods Sold (CGS) Rp350.000
Gross Profit Rp326.300 Buatlah laporan arus kas dengan metode:
Biaya Pemasaran
Biaya Administrasi&Umum
Rp155.000 •langsung
Rp 85.000
Total Biaya Pemasaran + Adm & Umum Rp240.000 •tidak langsung
Laba Operasi (EBIT) Rp 86.300
Biaya Bunga Rp22.800 Bin Abad
Laba Penjualan Peralatan Rp 4.000 Rp 18.800
Laba Sebelum Pajak (EBT) Rp 67.500 ***Selamat Mengerjakan***
Pajak Penghasilan (Tax) Rp 13.500
Laba Bersih (EAT) Rp 54.000

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Laporan Arus Kas Menyiapkan Menggunakan

13 Laporan Arus Kas

1. Menerangkan manfaat laporan arus Kas.

2. Membedakan antara aktivitas operating, investing, dan financing.

3. Menyajikan laporan arus kas dengan menggunakan metode

4. Menganalisis laporan aurus kas.

Kegunaan laporan Arus Kas

Memberikan Informasi untuk menilai:

2. Kemampuan perusahaan untuk membayar deviden dan

3. Adanya Perbedaan antara laba bersih dan kas

4. Aktivitas Investasi dan Pendanaan kas pada periode

Operating Investing Financing

Income Changes in Changes in

Aktivitas Operasi— item Laporan laba rugi

• Dari Penjualan Aset Tetap dan Aset Takberwujud.

Financing activities—Perubahan pada Liabilitas tidak

1. Pembelian Aset tetap dengan menerbitkan saham Biasa.

Companies report non-cash activities in either a

Informasi yang dibutuhkan dalam rangka untuk

Three sources of information:

2. Laporan Laba Rugi Tahun berjalan

Three Major Steps:

Three Major Steps:

Three Major Steps:

Metode Langsung dan Tidak Langsung

Perusahaan menyukai metode tidak langsung karena dua alasan

Common adjustments to Net Income (Loss):

Arus kas dari Aktivitas Operasi:

RUGI DALAM PELEPASAN ASET TETAP

 Asetiap keuntungan Pelepasan (gain on sale) dikurangkan

LOSS ON DISPOSAL OF PLANT ASSETS

Cash flows from operating activities:

PERUBAHAN PADA AKUN ASET LANCAR NON KAS

When the Accounts Receivable balance decreases, cash

1/1/017 Balance 30,000 Receipts from customers 517,000

12/31/17 Balance 20,000

Company adds to net income the amount of the decrease in

PERUBAHAN PADA AKUN ASET LANCAR NON KAS

Cash flows from operating activities:

PERUBAHAN AKUN ASET LANCAR NON KAS

When the Inventory balance increases, the cost of

1/1/17 Balance 10,000 Cost of goods sold 150,000

12/31/17 Balance 15,000

PERUBAHAN AKUN ASET LANCAR NON KAS

PERUBAHAN AKUN ASET LANCAR NON KAS

When the Prepaid Expense balance increases, cash paid for

If prepaid expenses decrease, reported expenses are higher

PERUBAHAN AKUN ASET LANCAR NON KAS

Cash flows from operating activities:

PERUBAHAN AKUN LIABILITAS LANCAR NON-KAS

When Accounts Payable increases, the company received more

When Income Taxes Payable decreases, the income tax

PERUBAHAN AKUN LIABILITAS LANCAR NON-KAS

Cash flows from operating activities:

Summary of Conversion to Net Cash Provided

Company purchased land of €110,000 by issuing long-term

Net cash provided by operating activities 172,000

Disclosure: Issuance of bonds to purchase land € 110,000

From the additional information, the company acquired an

1/1/17 Balance 40,000

12/31/17 Balance 160,000

Net cash provided by operating activities 172,000