P 5.

6 A)

LANSBURY INC.
Statement of Cash Flows
For the Year Ended
December 31, 2010
Cash flows from operating
activities
Net
income......................................
................................ $32,000
Adjustments to
reconcile net income to
 net cash provided by
operating activities
Depreciation
expense.....................................
...... $11,000
Gain on sale of
investments ............................
.. (3,400)
Increase in account
receivable
($41,600 –
$21,200)...................................
.......... (20,400
)
(12,800
)
Net cash provided by
operating activities............
19,200
Cash flows from investing
activities
Sale of investments
....................................................
. 15,000
 Purchase of
land............................................
............... (18,000
)
Net cash used by
investing
activities.................... (3,000)
Cash flows from financing
activities
Issuance of ordinary
shares .....................................
20,000
 Retirement of notes
payable.....................................
(16,000)
Payment of cash
dividends.................................
...... (8,200
)
Net cash used by
financing
activities....................
(4,200
)
Net increase in cash
....................................................
....... 12,000
Cash at beginning of
year............................................
..... 20,000
Cash at end of
year............................................
................. $32,000
Noncash investing and
financing activities were
the purchase of land
through issuance of
$30,000 of bonds. LANSBURY INC.

Statement of Cash Flows

For the Year Ended December 31, 2010

Cash flows from operating activities

Net income $32,000

Adjustments to reconcile net income to

net cash provided by operating activities

Depreciation expense $11,000

Gain on sale of investments (3,400)

Increase in account receivable (20,400) (12,800)

Net cash provided by operating activities 19,200

Cash flows from investing activities

Sale of investments 15,000

Purchase of land (18,000)

Net cash used by investing activities (3,000)

Cash flows from financing activities

Issuance of ordinary shares 20,000

Retirement of notes payable (16,000)

Payment of cash dividends (8,200)

Net cash used by financing activities (4,200)

Net increase in cash 12,000

Cash at beginning of year 20,000

Cash at end of year $32,000

Noncash investing and financing activities were the purchase of land :

through issuance of $30,000 of bonds.

B)

LANSBURY INC.

Statement of Financial Position

December 31, 2010

Assets Equity and Liabilities

Investments $20.400 Share Capital- $120.000
Ordinary
Plant Assets 70.000 Retained Earnings 47.000
Land 88.000 Long-term Notes 25.000
Payable
Accounts Receivable 42.600 Bonds Payable 30.000
Cash 32.000 Accounts Payable 30.000
Total Assets $252.000 Total Liabilities 252.000

C)

Bergunanya statement of cash flow dalam financial statement adalah dengan adanya informasi arus kas
kita dapat menggunakannya untuk memprediksi nilai uang pada masa depan , dengan kita sebagai pemilik
saham dapat melihat arus keluar dan masuknya uang untuk likuiditas dan fleksibilitas keuangan
perusahaan itu layak atau tidak oleh pemegang saham . Perusahaan membutuhkan Laporan umpan balik
yang mempunyai aliran sumber daya agar dapat membantu para pengguna dalam memprediksi arus kas
masa depan yang tepat semakin tinggi rasio kas yang diperoleh dari aktivitas operasi terhadap laba bersih,
semakin nyaman pengguna dalam keandalan pendapatan. Dalam masalah ini rasio kas yang disediakan
oleh aktivitas operasi terhadap laba bersih adalah 60% ($ 19.200 ÷ $ 32.000)

Analisis arus kas bebas Lansbury menunjukkan itu negatif seperti yang ditunjukkan di bawah ini:

shown
below:
Free Cash Flow Analysis
Net cash provided by
operating activities
................................. $19,200
Less: Purchase of
land............................................
....................... (18,000)
Dividends................................
................................................
(8,200
)
Free cash flow
....................................................
................................. $ (7,000
) Free Cash Flow Analysis

Net cash provided by operating activities $19,200

Less: Purchase of land (18,000)

Dividends (8,200)

Free cash flow $(7,000)

Rasio cakupan hutang tunai saat ini adalah 0,64 banding 1 ($19,200/$30,000) dan rasio cakupan hutang
kasnya adalah 0,25 berbanding 1 ($19,200 ÷$71,000 + $85,000/2), yang masuk akal. Secara keseluruhan,
tampaknya posisi likuiditasnya rata-rata dan fleksibilitas finansial serta solvabilitas secara keseluruhan
harus ditingkatkan.