Lap - Arus Kas

MINGGU 15
PENGANTAR AKUNTANSI II 3 SKS

• Pokok Bahasan/ Sub CPMK:LAPRAN ARUS KAS
1. Informasi dalam Laporan Arus Kas
2. Format Laporan Arus Kas: Operasi, Investasi dan Pendanaan
3. Metode Laporan Arus Kas: Met. Lansung & Met. Tidak Lansung
• Referensi:
1.Warren dkk, 2018, Pengantar Akuntansi II, Adaptasi Indonesia. Edisi 4 Jakarta,
Salemba Empat.
2. PSAK/IFRS/SAK ETAP
LAPORAN ARUS KAS
Reporting Cash Flows (slide 1 of 2)
▪ The statement of cash flows reports a company’s cash inflows

and outflows for a period.
▪ The statement of cash flows provides useful information about a
company’s ability to do the following:
Maintain and
Generate cash Meet its financial
expand its Pay dividends
from operations obligations
operating capacity
www.penerbitsalemba.com
Reporting Cash Flows (slide 2 of 2)
The statement of cash flows reports ▪ The cash flows are

three types of cash flow activities reported in the statement
Cash flows from
of cash flows as follows:
Cash flows from investing Cash flows from
operating activities financing Cash flows from operating activities Rp XXX
activities activities Cash flows from investing activities XXX
Example:
Example: purchase and sale Example: issuing Cash flows from financing activities XXX
purchase and sale of fixed assets, or retiring equity Net increase or decrease in cash for
of merchandise such as and debt the period Rp
by a retailer equipment and securities XXX Cash at the beginning of the period
buildings XXX
Cash at the end of the period Rp XXX
Exhibit 1: Sources and Uses of Cash
Increases in Cash / Cash Inflow Decreases in Cash / Cash Outflow
Operating
Operating
• To purchase inventory
• From sale of products
• To pay employees
• From providing service
• To pay taxes
Investing Investing
• From sale of property, plant, and • To buy property, plant, and
equipment equipment
• From sale of investments • To purchase investments
• From issuing long term liabilities • To pay dividends to shareholders

•
Financin Financin
From issuing stock • To repurchase common stock
g g
www.penerbitsalemba.com (treasury stock)
Cash Flows from Operating Activities
(slide 1 of 2)
Methods for Reporting Cash Flows
Direct Method Indirect Method
Reports cash flows from operating

Reports operating cash inflows activities by beginning with net
(receipts) and cash outflows income & adjusting it for revenues
(payments) and expenses that do not involve
the receipt or payment of cash
Cash Flows from Operating Activities
(slide 2 of 2)
In 2016, PT Indofood
Sukses Makmur Tbk.
Direct Advantage: Disadvantage: generated Rp7,175,603
• Directly reports cash • The data may not be million in net cash flow
Method from operating activities.
receipts and cash readily available in the
payments in the accounting records
statement of cash • Normally more costly
flows to prepare
Indirect Advantage:
• Reconciles the
Method
differences between
net income and net
cash flows from
operations
• Data are readily
PSAK Insight:
available Statement of Cash Flow under PSAK 2
• Less costly to prepare encourages company to report the
cash flows with direct method.
Exhibit 2: Cash Flow from Operations: Direct
and Indirect Methods—SolusiNet
Direct Method Indirect Method

Cash flows from operating activities: Cash flows from operating activities:
Cash received from customers Rp7,500,000 Net income Rp3,050,000
Deduct cash payments for expenses
4,600,000 Add increase in accounts payable 400,000
and payments to creditors
Rp3,450,000
Deduct increase in supplies 550,000
Net cash flow from operating Rp2,900,000 Net cash flow from operating Rp2,900,000
activities activities
the same
Cash Flows from Investing Activities
▪ Cash flows from investing activities

show the cash Cash Cash
inflows outflows
inflows and outflows Normally arise from
selling fixed assets,
Normally include
payments to purchase
related to changes in investments, and
intangible assets
fixed assets, investments,
and intangible assets
a company’s long-term assets.
▪ Cash flows from investing activities
are reported on the statement of
cash flows as follows:
Cash flows from investing activities:
Cash inflows from investing activities RpXXX
Less cash used for investing activities XXX
Net cash flows from investing activities Rp XXX
Cash Flows from Financing Activities
▪ Cash flows from financing activities • Normally arise from issuing long- • Include paying cash dividends,
term debt or equity securities repaying long-term debt, and
show the cash inflows and • Example: issuing bonds, notes acquiring treasury stock
payable, preferred stock, and
outflows related to changes in a common stock
company’s long-term liabilities and

stockholders’ equity.
▪ Cash flows from financing activities Cash inflows Cash outflows
are reported on the statement of
cash flows as follows:
Cash flows from financing activities:
Cash inflows from financing activities RpXXX
Less cash used for financing activities XXX
Net cash flows from financing activities Rp XXX
Noncash Investing and Financing Activities
A company may enter into • For example, a

transactions involving
company may issue
investing and financing
activities that do not common stock to
directly affect cash retire long-term debt
Because such transactions • This section usually

indirectly affect cash flows,
appears at the bottom
they are reported in a
separate section of the of the statement of
statement of cash flows cash flows
Format of the Statement of Cash Flows
Cash flows from operating activities

(List of individual items, as illustrated in Exhibit 1). . . . . . . . . . . . . . . . . . . . . . . . . XXX
Net cash flows from operating activities. . . . . . . . . . . . . . . . . . . . . . . . . . . . RpXXX
Cash flows from investing activities
Net cash flows from (used for) investing activities. . . . . . . . . . . . . . . . . . . . XXX
Cash flows from financing activities
Net cash flows from (used for) financing activities. . . . . . . . . . . . . . . . . . . . XXX
Increase (decrease) in cash. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . RpXXX
Cash at the beginning of the period. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . XXX
Cash at the end of the period. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . RpXXX
Noncash investing and financing activites. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . RpXXX
No Cash Flow per Share
▪ Cash flow per share is normally computed as:
Cash flow from operations

Cash flow per
share
Number of common shares
outstanding
▪ The financial statements, including the statement of cash flows, should not
report cash flow per share because of the following:
o Users may misinterpret cash flow per share as the per-share amount available for
dividends.
o Users may misinterpret cash flow per share as equivalent to (or better than)
earnings per share.
Preparing the Statement of Cash Flows—The
Indirect Method (slide 1 of 3)
▪ The indirect method of reporting cash flows from operating activities uses the
logic that a change in any statement of financial position account (including
cash) can be analyzed in terms of changes in the other statement of financial
position accounts.
Assets = Liabilities + Stockholders’ Equity
Cash + Noncash Assets Liabilities + Stockholders’ Equity

=
Cash Liabilities + Stockholders’ Equity – Noncash Assets
▪ To illustrate the indirect method, the income statement and comparative

statement of financial positions for PT Adika Sentosa, shown in Exhibit 4, are used.
Exhibit 4: Statement of Profit or Loss and Other Comprehensive
Income and Comparative Statement of Financial Position (slide 1 of 4)
PT Adika Sentosa
Income Statement
For the Year Ended December 31, 2016
Sales Rp1,180,000,000
Cost of merchandise sold Rp 790,000,000
Gross profit Rp 390,000,000
Operating expenses:
Depreciation expense Rp 7,000,000
Other operating expenses Rp196,000,000
Total operating expenses Rp 203,000,000
Income from operations Rp 187,000,000
Other income:
Gain on sale of land Rp 12,000,000
Other expense:
Interest expense Rp 8,000,000 Rp 4,000,000
Income before income tax Rp 191,000,000
Income tax expense Rp 83,000,000
Net income Rp 108,000,000
Exhibit 4: Statement of Profit or Loss and Other Comprehensive
Income and Comparative Statement of Financial Position (slide 2 of 4)
PT Adika Sentosa
Comparative Statement of Financial Position
December 31, 2016 and 2015
2016 2015 Increase
Decrease*
Assets
Cash Rp 97,500,000 Rp 26,000,000 Rp71,500,000
Account receivable (net) 74,000,000 65,000,000 9,000,000
Inventories 172,000,000 180,000,000 8,000,000*
Land 80,000,000 125,000,000 45,000,000*
Building 60,000,000 200,000,000 60,000,000
Accumulated depreciation—building Rp(65,300,000) Rp(58,300,000) Rp 7,000,000**
Total assets Rp618,200,000 Rp537,700,000 Rp80,500,000
**There is a Rp7,000,000 increase to Accumulated Depreciation—Building, which is a contra asset account. As a result, the Rp7,000,000 increase in this account must be
subtracted in summing to the increase in Total assets of Rp80,500,000.
Exhibit 4: Statement of Profit or Loss and Other Comprehensive Income
and Comparative Statement of Financial Position (slide 3 of 4)
PT Adika Sentosa
2016 2015 Increase
Decrease*
Liabilities
Accounts payable (merchandise creditors) Rp 43,500,000 Rp 46,700,000 Rp 3,200,000*
Accrued expenses payable (operating expenses) 26,500,000 24,300,000 2,200,000
Income taxes payable 7,900,000 8,400,000 500,000*
Dividends payable 14,000,000 10,000,000 4,000,000
Bonds payable 100,000,000 150,000,000 50,000,000*
Total liabilities Rp191,900,000 Rp239,400,000 Rp47,500,000*
Exhibit 4: Statement of Profit or Loss and Other Comprehensive Income
and Comparative Statement of Financial Position (slide 4 of 4)
PT Adika Sentosa
2016 2015 Increase
Decrease*
Stockholders’ Equity
Common stock (Rp2,000 par) Rp 24,000,000 Rp 16,000,000 Rp 8,000,000

Paid-in capital in excess of par 120,000,000 80,000,000 40,000,000
Retained earnings 282,300,000 202,300,000 80,000,000
Total stockholders’ equity Rp426,300,000 Rp298,300,000 Rp128,000,000
Total liabilities and stockholders’ equity Rp618,200,000 Rp537,700,000 Rp 80,500,000
Retained Earnings
▪ The comparative statement of financial position for PT Adika Sentosa shows that
retained earnings increased Rp80,000,000 during the year. The retained earnings
account that follows indicates how this change occurred:
Account Retained Earnings Account No.
Balance
Date Item Debit Credit Debit Credit
2016 To statement
Jan. 1 Balance 202,300,000
Dec. 31 Net Income 108,000,000 310,300,000
31 Cash Dividends 28,000,000 282,300,000
▪ The net income of Rp108,000,000 is the first amount reported in the Cash Flows
from Operating Activities section.
Adjustments to Net Income (slide 1 of 6)
▪ The net income of Rp108,000,000 reported by PT Adika

Sentosa does not equal the cash flows from operating
activities for the period.
▪ This is because net income is determined using the accrual
method of accounting.
▪ Under the accrual method of accounting, revenues and
expenses are recorded at different times from when cash is
received or paid. Thus, adjustments to net income must be
made to determine cash flows from operating activities (see
Exhibit 5).
Exhibit 5: Adjustments to Net Income (Loss)
Using the Indirect Method
Increase
(Decrease)
Net income (loss) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . RpXXX
Adjustments to reconcile net income to net cash flow
from operating activities:
Depreciation of fixed assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . XXX
Step 1
Amortization of intangible assets. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . XXX
Losses on disposal of assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. XXX
Step 2
Gain on disposal of assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (XXX)
Step 3 Changes in current operating assets and liabilities:
Increases in noncash current operating assets. . . . . . . . .. . . . . . . . . . . . . . . . . . . . . (XXX)
Decreases in noncash current operating assets. . . . . . . . . . . . . . . . . . . . . . . . . . . . . XXX
Increases in current operating liabilities. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . XXX
Decreases in current operating liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (XXX)
Net cash flow from operating activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Rp XXX
or
Rp(XXX)
Subtract Add
Increases in accounts receivable Penurunan dalam piutang usaha
Increases in inventory Penurunan dalam persediaan
Increases in prepaid expenses Penurunan dalam beban dibayar di muka
Decreases in accounts payable Kenaikan dalam utang usaha
Decreases in accrued expenses payable Kenaikan dalam beban yang masih harus dibayar
Decreases in income taxes payable Kenaikan dalam utang pajak penghasilan
Expenses that do not affect cash are added. Such expenses

decrease net income but do not involve cash payments and,
thus, are added to net income.
Losses on the disposal of assets are added and gains on the

disposal of assets are deducted.
Changes in current operating assets and liabilities are added or

deducted as follows:
• Increases in noncash current operating assets are deducted
• Decreases in noncash current operating assets are added
• Increases in current operating liabilities are added
• Decreases in current operating liabilities are deducted
Exhibit 6: Net Cash Flows from Operating
Activities—Indirect Method
Cash flows from operating activities:

Net income. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Rp108,000,000
Adjustments to reconcile net income to net cash flow from
operating activities:
Step 1 Depreciation . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7,000,000
Step 2 Gain on sale of land. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (12,000,000)
Changes in current operating assets and liabilities:
Increase in accounts receivable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (9,000,000)
Decrease in inventories . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8,000,000
Step 3 Decrease in accounts payable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (3,200,000)
Increase in accrued expenses payable. . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,200,000
Decrease in income taxes payable. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (500,000)
Net cash flow from operating activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Rp100,500,000
▪ The Cash Flows from Operating Activities section of PT

Adika Sentosa’s statement of cash flows is shown in Exhibit
6.
▪ PT Adika Sentosa’s net income of Rp108,000,000 is
converted to cash flows from operating activities of
Rp100,500,000 as follows.
Account Accumulated Depreciation—Building Account No.

Balance
Add
2016
depreciation Jan. 1 Balance 58,300,000
of Dec. 31 Depreciation for year 7,000,000 65,300,000
Rp7,000,000
to statement
Analysis: The comparative statement of financial position in Exhibit 4
indicates that Accumulated Depreciation—Building increased by Rp7,000,000.
The following account indicates that depreciation for the year was
Rp7,000,000 for the building.
Analysis: The income statement in Exhibit 4

(return to slide 16) reports a gain of
Rp12,000,000 from the sale of land. The
Deduct the proceeds, which include the gain, are
gain on the reported in the Investing section of the
sale of land of statement of cash flows. Thus, the gain of
Rp12,000,000 is deducted from net income
Rp12,000,000
in determining cash flows from operating
activities.
Analysis: The increases and decreases in the current

operating asset and current liability accounts excluding
Add and deduct cash are as follows:
changes in Changes in Current Accounts
current Change
Account Dec. 31, 2016 Dec. 31, 2015 Debit Credit
operating assets Accounts receivable (net) Rp 74,000,000 Rp 65,000,000 Rp9,000,000
and liabilities Inventories
Accounts payable (merchandise creditor)
172,000,000
43,500,000
180,000,000
46,700,000 3,200,000
Rp8,000,000
excluding cash Accrued expenses payable (operating expenses) 26,500,000 24,300,000 2,200,000
Income taxes payable 7,900,000 8,400,000 500,000
debits as credits as
deductions additions
Dividends
▪ The retained earnings account of PT Andika Sentosa, indicates cash dividends of
Rp28,000,000 were declared during the year. However, the dividends payable
account, indicates that only Rp24,000,000 of dividends were paid during the year.
Account Dividends Payable Account No.

Balance
2016
Jan. 1 Balance 10,000,000
10 Cash paid 10,000,000 — —
Jun. 20 Dividends declared 14,000,000 14,000,000
Jul. 10 Cash paid 14,000,000 — —
Total cash paid
Dec. 20 Dividends declared 14,000,000 14,000,000
Rp24,000,000
Cash paid for dividends.............................................................................. Rp24,000,000
Common Stock
▪ The common stock account PT Adika Sentosa increased by Rp8,000,000, and the
paid-in capital in excess of par—common stock account increased by
Rp40,000,000, as follows:
Account Common Stock Account No. Account Paid-In-Capital in Excess of Par Account No.
Balance Balance
Date Item Debit Credit Debit Credit Date Item Debit Credit Debit Credit
2016 2016
Jan. 1 Balance 16,000,000 Jan. 1 Balance 80,000,000
Nov. 1 4,000 shares issued Nov. 1 4,000 shares issued 120,000,000
for cash 8,000,000 24,000,000 for cash 40,000,000
These increases were from issuing 4,000 shares of common stock for Rp12,000 per
share. This cash inflow is reported in the Financing Activities section as follows:

Cash received from sale of common stock................................................................. Rp48,000,000
Bonds Payable
▪ The bonds payable account of PT Adika Sentosa decreased by
Rp50,000,000, as follows:
Balance
2016
Jan. 1 Balance 150,000,000
Jun. 1 Retired by payment of
cash at face amount 50,000,000 100,000,000
This decrease is from retiring the bonds by a cash payment for their face amount.
This cash outflow is reported in the Financing Activities section as follows:

Cash paid to retire bonds payable.............................................................................. Rp50,000,000
Building
▪ The building account of PT Adika Sentosa increased by Rp60,000,000, and the
accumulated depreciation—building account increased by Rp7,000,000, as
follows:
Account Building Account No. Account Accumulated Depreciation—Building Account No.
Balance Balance
Date Item Debit Credit Debit Credit Date Item Debit Credit Debit Credit
2016 2016
Jan. 1 Balance 200,000,000 Jan. 1 Balance 58,300,000
Dec. 27 Purchase for cash 60,000,000 260,000,000 Dec. 31 Depreciation for
the year 7,000,000 65,300,000
This depreciation expense of Rp7,000,000 on

the building was added to net income in
Cash flows from investing activities: determining cash flows from operating
Cash paid for purchase of building............................ Rp60,000,000 activities, as reported in Exhibit 6
Land
▪ The Rp45,000,000 decline in the land account of PT Adika Sentosa was
from two transactions, as follows:
Balance
2016
Jan. 1 Balance 125,000,000
Jun. 8 Sold for Rp72,000,000 cash 60,000,000 65,000,000
Oct. 12 Purchased for Rp15,000,000
cash 15,000,000 80,000,000
Cash flows from investing activities: Cash flows from investing activities:
Cash received from sale of land............ Rp72,000,000 Cash paid for purchase of land........... Rp15,000,000
Exhibit 7: Statement of Cash Flows—Indirect Method
PT Adika Sentosa
Statement of Cash Flows
Net income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Rp108,000,000
Adjustments to reconcile net income to net
cash flow from operating activities:
Depreciation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7,000,000
Gain on sale of land . . . . . . . . . . . . . . . . . . . (12,000,000)
Changes in current operating assets and liabilities:
Increase in accounts receivable . . . . . . . . . . . . . . . . . . . . (9,000,000)
Decrease in inventories. . . . . . . . . . . . . . . . . . . . . . . . . . . 8,000,000
Decrease in accounts payable . . . . . . . . . . . . . . . . . . . . . . (3,200,000)
Increase in accrued expenses payable . . . . . . . . . . . . . . . 2,200,000
Decrease in income taxes payable . . . . . . . . . . . . . . . . . . (500,000)
Net cash flow from operating activities . . . . . . . . . . . . . . . . . . . . . . Rp100,500,000
Cash flows from investing activities:
Cash received from sale of land . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Rp 72,000,000
Less: Cash paid for purchase of land . . . . . . . . . . . . . . . . . . . . . . . . . Rp15,000,000
Cash paid for purchase of building . . . . . . . . . . . . . . . . . . . . . . 60,000,000 75,000,000
Net cash flow used for investing activities. . . . . . . . . . . . . . . . . . . . . (3,000,000)
Cash received from sale of common stock . . . . . . . . . . . . . . . . . . . . . Rp 48,000,000
Less: Cash paid to retire bonds payable . . . . . . . . . . . . . . . . . . . . . . . Rp50,000,000
Cash paid for dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24,000,000 74,000,000
Net cash flow used for financing activities . . . . . . . . . . . . . . . . . . . . . (26,000,000)
Increase in cash . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Rp 71,500,000
Cash at the beginning of the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26,000,000
Cash at the end of the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Rp 97,500,000
Preparing the Statement of Cash Flows—The
Direct Method
▪ The direct method reports cash flows from operating activities as follows:
Cash received from customers ......................................................... RpXXX
Less: Cash payments for merchandise............................................... RpXXX
Cash payments for operating expenses ...................................... XXX
Cash payments for interest .......................................................... XXX
Cash payments for income taxes ................................................. XXX XXX
Net cash flow from operating activities ............................................ RpXXX
▪ The Cash Flows from Investing and Financing Activities sections of the statement
of cash flows are exactly the same under both the direct and indirect methods.
▪ The amount of net cash flow from operating activities is also the same, but the
manner in which it is reported is different.
▪ Under the direct method, the income statement is adjusted to cash flows from
operating activities as shown in Exhibit 8.
Exhibit 8: Converting Income Statement to Cash Flows
from Operating Activities using the Direct Method
Income statement Adjusted to Cash Flows from Operating Activities

Sales → Cash received from customers
Cost of merchandise sold → Cash payments for merchandise
Operating expenses:
Depreciation expense N/A N/A
Other operating expenses → Cash payments for operating expenses
Gain on sale of land N/A N/A
Interest expense → Cash payments for interest
Income tax expense → Cash payments for income taxes
Net income → Net cash flow from operating activities
N/A–Not applicable
Cash Received from Customers
PT Adika Sentosa
Income Statement Cash Basis
Sales Rp1,180,000,000 Rp1,171,000,000
Cost of merchandise sold Rp 790,000,000
Cash received Changes
Operating expenses:
Depreciation expense from Rpcustomers
7,000,000 Debit Credit
Other operating expenses
Sales196,000,000 1,180,000,000
Total operating expenses
Accounts receivable Rp203,000,000
9,000,000
Income from operations Rp187,000,000
Cash 1,171,000,000
Other income:
Gain on sale of land Rp12,000,000
Other expense:
The increase in accounts receivable
indicates 8,000,000
Interest expense that sales include 4,000,000
Income before income tax 191,000,000
Rp9,000,000 did not result83,000,000
Income tax expense in cash
Net income inflow during theRpyear. 108,000,000
Exhibit 9: Determining the Cash Received from
Customers
Cash received
from customers
+ Decrease in accounts receivable
Sales (reported
on the income
or
statement)
– Increase in accounts receivable
Cash Payments for Merchandise
PT Adika Sentosa
Sales Rp1,180,000,000 Rp1,171,000,000
Cost of merchandise sold Rp 790,000,000 Rp (785,200,000)
Gross profit Cash paymentsRp 390,000,000 Changes
Operating expenses: Debit Credit
for merchandise
Other operating expenses
Cost 196,000,000
of mdse. sold 790,000,000
Inventories Rp203,000,000
minus 8,000,000
Income from operations Accounts payable plus Rp187,000,000
3,200,000
Other income:
Gain on sale of land Cash
Rp12,000,000 785,200,000
Other expense:
Aexpense
Interest decrease in Inventories
8,000,000 (credit change)
4,000,000
and
Income tax expense
an decrease in Accounts Payable
83,000,000
Net income(debit change) have the opposite effects.
Rp 108,000,000
Exhibit 10: Determining the Cash Payments for
Merchandise
+ Increase in inventories
Cash payments
or for
Cost of merchandise
– Decrease in inventories
merchandise sold
(reported on the AND
income statement)
+ Decrease in accounts payable
or
– Increase in accounts payable
Depreciation
PT Adika Sentosa
Sales Rp1,180,000,000 Rp1,171,000,000
Operating expenses:
Depreciation expense Rp 7,000,000 Rp 0
Other operating expenses 196,000,000
Depreciation
Total operating expenses Changes
Rp203,000,000
Debit Credit
Other income:
Gain on sale of land Depreciation expenses 7,000,000
Rp12,000,000
Other expense: Accumulated depreciation 7,000,000
Interest expense 8,000,000 4,000,000
Income before income
Theretax is no cash flow for 191,000,000
Income tax expense 83,000,000
Net income depreciation expense. Rp 108,000,000
Cash Payments for Operating Expenses
PT Adika Sentosa
Income Statement
Cash Basis
Sales Rp1,180,000,000 Rp1,171,000,000
Gross profit Rp390,000,000
Operating expenses: Rp 0
Other operating expenses 196,000,000 Rp (193,800,000)
Total operating expenses Rp203,000,000
Other income:
Gain on sale of land Rp 12,000,000
Other expense:
Interest expense 8,000,000 4,000,000
Net income Rp108,000,000
Cash payments
for operating expenses Changes
Debit Credit
Operating expenses 196,000,000
Inventories minus 2,200,000
Cash 193,800,000
Operating Expenses
Cash payments
for operating
Operating expenses
+ Decrease in accrued expenses
expenses other
payable
than
depreciation or
(reported on
the income – Increase in accrued expenses payable
statement)
Gain on Sale of Land
PT Adika Sentosa
Sales Gain on Rp1,180,000,000
Changes Rp1,171,000,000
Cost of merchandise
sale of landsold Debit 790,000,000
Rp Credit Rp (785,200,000)
Cash expense
Depreciation 72,000,000
Rp 7,000,000
Other Investments
operating expenses 196,000,000 60,000,000 Rp (193,800,000)
Total
Gainoperating
on sale ofexpenses
invest. Rp203,000,000
12,000,000
Other income:
Gain on sale of land Rp12,000,000 Rp 0
Other expense:
The cash inflow8,000,000
Interest expense of $72,000 will4,000,000
be shown
Income before income
in the tax
investing section of the191,000,000
statement of
Net income
cash flows and the gainRpis108,000,000
ignored.
Interest Expense
PT Adika Sentosa
Sales Rp1,180,000,000 Rp1,171,000,000
Operating
Cashexpenses:
paid for Rp 0
Depreciation expense Changes
Rp 7,000,000
interest expense Debit
Other operating expenses 196,000,000 Credit Rp (193,800,000)
Total operating expenses Rp203,000,000
Interest expense 8,000,000
Cash
Other income:
Gain on sale of land Rp12,000,000 Rp 0
Other expense:
Interest expense 8,000,000 4,000,000 Rp (8,000,000)
There
Income tax expense is no interest payable account at the
83,000,000
Net income end of the year. Rp 108,000,000
Interest
Cash
payments for
+ Decrease in interest payable interest
Interest
expense
(reported on or
income
statement) – Increase in interest payable
Cash Payments for Income Taxes
PT Adika Sentosa
Sales Rp1,180,000,000 Rp1,171,000,000
Cash paid
Other operating for
expenses 196,000,000
Rp (193,800,000)
Changes
TotalIncome
operating expenses
taxes Rp203,000,000
Debit Credit
Other income:
Income tax expense 83,000,000 Rp 0
Gain on sale of land Rp12,000,000
Other expense:Income tax payable
plus 500,000
Cash
Interest expense 8,000,000 (83,500,000)
4,000,000 Rp (8,000,000)
Income tax expense 83,000,000 Rp (83,500,000)
Net income Rp 108,000,000
Income Taxes
Cash
payments for
income taxes
+ Decrease in income tax payable
Income tax
expense
(reported on or
income
statement) – Increase in income tax payable
Accrual Basis vs Cash Basis
PT Adika Sentosa
Sales Rp1,180,000,000 Rp1,171,000,000
Gross profit
Operating expenses:
Two different viewpoints
Rp 390,000,000
Rp 0
Other operating expenses 196,000,000
of income fromRp (193,800,000)
Income from operations operations
Rp203,000,000
Rp187,000,000
Other income:
Gain on sale of land Rp12,000,000 Accrual Rp 0
Other expense: Cash Basis
Interest expense 8,000,000 Basis
4,000,000 Rp (8,000,000)
Income tax expense 83,000,000 Rp (83,500,000)
Net income Rp 108,000,000 Rp 100,500,000
Reporting Cash Flows from Operating
Activities—Direct Method

Cash inflows:
Cash received from customers Rp1,171,000,000
Cash outflows:
Cash payments for merchandise Rp785,200,000
Cash payments for operating expenses 193,800,000
Cash payments for interest 8,000,000
Cash payments for income tax 83,500,000 1,070,500,000
Net cash flow from operating activities Rp 100,500,000
Financial Analysis and Interpretation:
Free Cash Flow
Ace Hardware
Use: To measures the operating cash flow
available to a company to use after purchasing
Sales Rp4,935,903
the
Cash fixed
flow assets
from operations necessary
Less: Investments in PP&E needed to
to maintain current
Rp 491,972
productive capacity.
maintain current production A company that has free
Rp 276,999
Free cash flow Rp 214,973
cash flow is able to fund internal growth,
Free cash flow as a percentage of cash
retire
flow from debt,
operatingpay dividends, and benefit from44%
activities
Free cash flow as a percentage of sales 4%
financial flexibility.

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MINGGU 15

PENGANTAR AKUNTANSI II 3 SKS

▪ The statement of cash flows reports a company’s cash inflows

The statement of cash flows reports ▪ The cash flows are

Increases in Cash / Cash Inflow Decreases in Cash / Cash Outflow

• From issuing long term liabilities • To pay dividends to shareholders

Direct Method Indirect Method

Reports cash flows from operating

Direct Method Indirect Method

Deduct increase in supplies 550,000

▪ Cash flows from investing activities

company’s long-term liabilities and

A company may enter into • For example, a

Because such transactions • This section usually

Cash flows from operating activities

▪ Cash flow per share is normally computed as:

Cash flow from operations

Cash + Noncash Assets Liabilities + Stockholders’ Equity

▪ To illustrate the indirect method, the income statement and comparative

Common stock (Rp2,000 par) Rp 24,000,000 Rp 16,000,000 Rp 8,000,000

▪ The net income of Rp108,000,000 reported by PT Adika

Expenses that do not affect cash are added. Such expenses

Losses on the disposal of assets are added and gains on the

Changes in current operating assets and liabilities are added or

Cash flows from operating activities:

▪ The Cash Flows from Operating Activities section of PT

Account Accumulated Depreciation—Building Account No.

Analysis: The income statement in Exhibit 4

Analysis: The increases and decreases in the current

Account Dividends Payable Account No.

Cash flows from financing activities:

Cash flows from financing activities:

This depreciation expense of Rp7,000,000 on

Income statement Adjusted to Cash Flows from Operating Activities

– Increase in accounts payable

Cash flows from operating activities:

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