Statement of Cash Flow

Accounting Theory

Lecturer:
Dr. Murtanto, SE, Ak, MSc.

Group 3:

Raisafira Astriani                                023001800054

Mutia Rasya Azzahra                          023001801148
Saviera Fasha                                      023001801199

JURUSAN AKUNTANSI
FAKULTAS EKONOMI DAN BISNIS
UNIVERSITAS TRISAKTI
JAKARTA
2021
1. Which TWO of the following transactions would be presented in a statement of cash
flows, according to PSAK 2 Statement of cash flows?

A Conversion of loans into shares

B Loan interest received
C Loan interest owed
D Proceeds of loan issue

2. Which ONE of the following items should be presented under Cash flows from
investing activities, according to PSAK 2 Statement of cash flows?

A Employee costs
B Property revaluation
C Redemption of debentures
D Development costs capitalised in the period

3. Which ONE of the following items should be presented under Cash flows from
financing activities, according to PSAK 2 Statement of cash flows?

A Employee costs
B Property revaluation
C Redemption of debentures
D Development costs capitalised in the period

4. Which ONE of the following items should be presented under Cash flows from
operating activities, according to PSAK 2 Statement of cash flows?

A Employee costs
B Property revaluation
C Redemption of debentures
D Development costs capitalised in the period

5. Which TWO of the following can be classified as Cash and cash equivalents under
PSAK 2 Statement of cash flows?

A Redeemable preference shares due in 180 days

B Loan notes held due for repayment in 90 days
C Equity investments
D A bank overdraft
6. In accordance with PSAK 2 Statement of cash flows, and treating it as a non-
recurring event, which classification of the cash flow arising from the proceeds from
an earthquake disaster settlement would be most appropriate?

(select one answer)

A Cash flows from operating activities

B Cash flows from investing activities
C Cash flows from financing activities
D Does not appear in the cash flow statement

7. In accordance with PSAK 2 Statement of cash flows, and treating it as a non-

recurring event, which classification of the cash flow arising from the proceeds of
sale of a subsidiary would be most appropriate?

(select one answer)

A Cash flows from operating activities

B Cash flows from investing activities
C Cash flows from financing activities
D Does not appear in the cash flow statement

8. In accordance with PSAK 2 Statement of cash flows, and treating it as a non-

recurring event, which classification of the cash flow arising from the disposal
proceeds of a major item of plant would be most appropriate?

(select one answer)

A Cash flows from operating activities

B Cash flows from investing activities
C Cash flows from financing activities
D Does not appear in the cash flow statement