4.

STATEMENT OF CASH FLOWS

STATEMENT OF CASH FLOWS (direct method)
CASH FLOWS FROM OPRATING ACTIVITIES:
Guest receipts
Other receipts
Payroll Disbursement
Interest paid
Franchise Fees Paid
NET CASH PROVIDED BY (USED BY) OPERATING ACTIVITIES
CASH FLOWS FROM INVESTING ACTIVITIES:
Capital Expenditures
Decrease (increase) in Restricted Cash
Proceeds from asset dispositions
Proceeds from asset investment
Purchase investment
NET CASH PROVIDED BY (USED BY) INVESTING ACTIVITIES
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from debt or equity investment
Debt repayment
Dividends payment
Distribution to owners/partners
NET CASH PROVIDED BY (USED BY) FINANCING ACTIVITIES
CASH AND TEMPORARY INVESMENTS, BEGINNING OF PERIOD
CASH AND TEMPORARY INVESMENTS, END OF PERIOD
CASH PAID FOR INTEREST
CASH PAID FOR INCOME TAXES
(supplement information related to noncash investing and financing activities,
disclose significant items separately)

STATEMENT OF CASH FLOWS (indirect method)

CASH FLOWS FROM OPRATING ACTIVITIES:
Net Income
Adjustment to reconcile net income
To cash provided by (use in) operating activities
 Depreciation and amortization
Loss (gain) on sales of property and equipment
Deferred taxes
Decrease (increase) in Account Receivable
Decrease (increase) in Inventory
Decrease (increase) in Prepaids
Decrease (increase) in payables
Decrease (increase) in Accruals
NET CASH PROVIDED BY (USED BY) OPERATING ACTIVITIES
CASH FLOWS FROM INVESTING ACTIVITIES:
Capital Expenditures
Decrease (increase) in Restricted Cash
Proceeds from asset dispositions
Proceeds from asset investment
Purchase investment
NET CASH PROVIDED BY (USED BY) INVESTING ACTIVITIES
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from debt or equity investment
Debt repayment
Dividens payment
Distribution to owners/partners
NET CASH PROVIDED BY FINANCING ACTIVITIES
CASH AND TEMPORARY INVESMENT, BEGINING OF PERIOD
CASH AND TEMPORARY INVESMENT, END OF PERIOD
CASH PAID FOR INTEREST
CASH PAID FOR INCOME TAXES

5. Catatan atas laporan keuangan (notes to the financial statements).

Laporan keuangan yang lengkap harus dilengkapi dengan catatan-catatan atau penjelasan atas
laporan keuangan. Catatan atas laporan keuangan harus menggambarkan semua kebijakan
akuntansi yang diikuti ole organisasi atau perusahaan. Catatan yang diperlukan biasanya
meliputi kebijakan-kebijakan akuntansi, tetapi tidak terbatas pada yang dicantumkan disini
saja, antara lain meliputi:
a. Dasar konsolidasi
 b. Penggunaan perkiraan.
c. Kas dan investasi kas sementara
d. Metode inventori dan penilaian
e. Akuntansi untuk investasi, termasuk penilaian sekuritas yang bisa dijual.
f. Kebijakan-kebijakan depresiasi dan amortisasi
g. Akuntansi untuk deferred charges
h. Cost untuk iklan
i. Akuntansi untuk pension
j. Pengakuan income dari operasi franchise dan kerja sama kontrak
k. Akuntansi untuk income tax
l. Penghitungan net income (loss) per saham (untuk perusahaan publik)

Kejadian atau kondisi yang perlu dijelaskan dalam catatan atas laporan
keuangan, meliputi hal-hal sebagai berikut:
a. Perubahan-perubahan dalam metode akuntansi
b. Perjanjian hutang jangka panjang
c. Program pension dan atau pembagian keuntungan (profit sharing)
d. Benefit lain setelah masa pension dan setelah kekaryawanan berakhir
e. Income taxes
f. Kerja sama jangka panjang
g. Program opsi saham
h. Item-item yang menyangkut income dan expenses diluar usaha
i. Komitmen jangka panjang yang penting, seperti perjanjian sewa menyewa.
j. Operasi oleh pihak asing
k. Transaksi-transaksi yang menyangkut affiliasi
l. Liabilitas yang menggantung, termasuk ligitasi yang tertunda
m. Peristiwa-peristiwa setelah tanggal neraca
n. Transaksi equitas pemegang saham
o. Alat-alat pembiayaan.

6. Laporan perdepartemen (departmental statement)

Laporan perdepatemen menggambarkan hasil operasi dalam suatu periode tertentu. Laporan
ini menyediakan sumber-sumber informasi internal yang penting bagi manajemen
perusahaan. Laporan ini dilengkapi dengan daftar pendukung revenue dan expenses untuk
setiap departemen atau kegiatan-kegiatan dalam perusahaan.

Contoh laporan summery departemental statement of income :

OPERATED schedule net cost of payroll and other income

DEPARTMENTS revenue sale related exp exp loss
Rooms
Food
Beverage
Telecomunications
Garage & Parking
Golf course
Golf pro shop
Guest laundry
Healt centre
Swimming pool
Tennis
Tennis pro shop
Other operated departments
Related & Other Income
TOTAL OPERATED DEPARTEMENT
UNDISTRIBUTED OPERATING EXPENSES
Administrative & general
Human resources
Information systems
Security
Marketing
Franchise fees
Transportation
Property operation and maintenance
Utility cost
TOTAL UNDISTRIBUTED OPERATING EXPENSES
TOTAL
INCOME AFTER UND ISTRIBUTED OPERATING EXPENSES
Management fees
Rent, property taxes, and insurance
INCOME BEFORE INTEREST, DEPRECIATION AND
AMOTIZATION AND INCOME TAXES
Interest expenses
Depreciation and amortization
Gain and loss on sales property
INCOME BEFORE INCOME TAXES
Income taxes
NET INCOME

Contoh dattar pendukung revenue dan expenses untuk setiap departemen :

ROOMS Department-Schedule-1
Revenue
Allowance
Net revenue
Expenses
Salaries & wages
Employee benefits
Total Payroll and Related Expenses
Other Expenses
Cable/satellite television
Commissions
Complimentary Guest service
Contract Services
Guest Relocation
Guest Transportation
Laundry & Dry Cleaning
Linen
Operating supplies
Reservations
 Telecommunications
Training
Uniforms
Other
Total Other Expenses
TOTAL EXPENSES
DEPARTEMENTAL INCOME (LOSS)

FOOD Department-Schedule-2
Revenue
Allowance
Net revenue
Cost of Sales
Gross profit (loss) before other income
Other Income
OTHER INCOME
Meeting room rentals
Miscellaneous Banquet Income
Service Charges
Total Other Income
Gross profit (loss) and other income
Expenses
Salaries & wages
Employee benefits
Total Payroll and Related Expenses
Other Expenses
China, glassware, silver, and linen
Contract Service
Laundry & Dry Cleaning
Licenses
Miscellaneous Banquet expenses
Music and entertaiment
Operating supplies
Telecommunications
 Training
Uniforms
Other
Total Other Expenses
TOTAL EXPENSES
DEPARTEMENTAL INCOME (LOSS)