mer» Raina Oui Lestat Aum ae Matra ples watenei KOonpan — Menengah 3. E asa - a - [nwuction « > Slate este ate tere each ifen ic fo be shown In fhe statment oF Oath plows, ip at all @ apes = heal Cost € as-eco @ years before and were being’ deprecated on Diener i agian antiwar pembayeon dad laporn aus kar con dicctat scbapay ut : atecl vale OF € to a shave were — Alexzece for Comlpal Aaunts - <— ~_Penghopusen purang bdar letegih, purang cebecae & areCO feu eitarertan | dolam aus Uae Korene penyhopucon jauteing Mieke tetayh Kd menpengarun’ aus leas - _— - d. the company sustainel a net loss forthe year of € soco5 Depreciation amaunted to € aa.a06 ard agan of € 7020 waF rmlizect on the sate of land gor € 39-c50 Cash _ ~ Keugan neto cebecar E505 forte dfapeman ekiiam keaton eran son faporan ante es Depreatiss (ebecar £ a12-Coo Hageman detam began keyatan ereron eta laperan amie trae- Keeantuagein dan’ munca! Kah juga murcel alam Hegiaten operasi clari laperap rus Kas~ Hasil alan’ pepprajen fancth ceberar € 39-COO chlegerkan chbagian kepiatan Invests olan’ faperan anc kos ~ Coch plow From operating activites Alet lose Adgusment yorecercile eet Inceme= fonel cach used In operatiag activtieg Ce seen) Cepreaayor aa. cco _ i Gann cale of jax (9. cco) 7 Cash Flo prom weeding exctivifier Sale oF land Dipindsi dengan Camscannerrent Serta fstepent was, wh and cach: quvaren baste p; Peter seat tebetar € 20.200 eitkypeston Han hilo teguan P62 ag anu ke, -2le1gan_menemberhkan packs lubes berch - arch —Srdanged ercinary chares For a 7 Tor! Interest ext In plumlee CO For or Eco 2 ethan bec ellapomen (lege anteitac etn Perckinocn nokac. —__ > ae. hoe CF Inuednens by krwence oF common kteck te6cren at, ~__ Feo. uk cco he 0 Duy hey any Share Cocting & 47.6 2 soi ~Pembeien treacary. eltapeinen Seger penkyaran tuner elkegan aatutar ——Perelataan pacte laporean aus kar Marsatved hetding gain en a el€bs_jwvectnreny 20; pled pain en # lavecimens for beet the company recogmacc an and |__ Fer extecten |X peranuar clin Keumngan yang belum reneas: ates fouectae tetany: yang peta _ etimittki Unbars Perctyhan tdak chlypeitan datem Lporan Oreie eas. | Le Zi f Dipindsi dengan CamscannerCah caltectecl_ from Guctomen ~ sates = = Ear Deduct 2 {ncreace in accounts recewaute , — 7” __Set_of witte- opp (23.n0 ~(0-000-4.800) _ a ]-800 ach concted for Cuctomere : - ~_ 4535-600 b Cash pal to cuppter 7 = eH oF geade sou 2 _& B80.e00 Oeduct + Qeerease [a wenoy (6 4rap-¢ aco) leCco : Pucteres - 2 8 234.000 Deduct + Increace Iw account Payable Lt 25c0~ £17200) £. g00 Cosh foyment"lto s cuppler _s _ 226.080 “Couch parcl fer [erect Deeluct : Increase. In deperred Incene tare ( ¢£:300 ~ 44.600) $100 Cath ard forincone fares & Cash pad for celing etpenses ——— os ~ Sthing expente Aa Deduct + Depreciation ($ le-s00~$13-<00) */5 41-000 - Bad debl cxpencer As.000 i @-0e0 Dipindsi dengan Camscanner~—[nsttuetion & 4: Compare anc contract the clirect metheel and the Inclirect GACH Flowe from ofeeting actiutter - Petensingan entara metefanging elon metete clam fong.ung clalam fapevan crus noe afar atsiutas operas) capa! elilenma clalem menyapron laporan qulc Fae cewe, lexan — G6AP .nemon pare menceeong pemgunoan cergon metode fengeung. Dalam mereie _langeung , pelapran Icar ellataran efeng. gn melaponan kelomper- Kelompor kar clan pemettaran kar dan kegraton opera lengsusy olteaun berctosauan laporan lakes rag; ——laagany make ote etav tre method por ‘epening Peneemoan © - Ceranghean elalam metode hreiak an neraca - Deny er mende telan nigh bervh olireewcik ean efengan Mengerehe\ peagarch ear aneates) bukan Kary pening whan ata dkn a) dan” peneimoan ar ev pembeyaran — kas _unnite qperan” oben’ inate 4 bo prepare _o ctainent of cash Flow for Chapman Company. forthe yor deel May 31,day-Usag the drect methocl- z ~Maghtng “cath celtected for curtoneer Aes€ | Inceeacein account recevabte” - - Gach cottected From -custontere 2 Menghtuny cach pad te cupptee Cost of Merch ciel Increase In accounts payable Coach paie t_cupplere ~ Merghitusy cach patel to emplyeer _Salay expeme _ Add + Oecreace In Calaner and wages Cash patd fp employees — x Meshing: par per other eapenete sae Olber eApencer i 4. 8 Iso i “add + (ncreace la prepaid ekpencec 4 a0 - Coch pated For other ekpencer gd lo 1D ____4 Menghiturg paid for Inferect a m2 [aterer! expense € Is. coo pus 7 leer: [ncrease In Interact payahte 4 2. 02 ] Vs Cash paid for |nteredt £ B09 = Dipindsi dengan CamscannerMaphack part por hoe ne leome forex CApence [Steemen oF Cash plows € 43.00 chapman Company Slaimen of cath Flow Ferdke year Enled May 31, cy Cach Flows From eferhing cctutes Cash recewed from customerc Cash payments : TD Supphere S 684 co 1D Emptyeer § a1e 850 Fer other erpenter _ 4 1o-ts0 For Interest For (nome fares Net cosh prouded by operaiag actitie Cash love From lnesting achuier __Purchace oF plant ocsets Cash four prom Finanany actutves Cash receweel from commen stock fue 4 30-000 cash pad + — For diudendls (g los-e00) TO retire bende pyable (530-000) Met cach Weed by pranang cctuties Net tworease (9 cach Cash, june 1 aei8 Gach, May 81, 8019: 9 1.438-as0 SCO 4 (5t-aso (48-000) Dipindsi dengan CamScannerlc. Lay the Inelirect Methoe), eateuate Only thevel exch Pow for operon oettttes | Fer chapman Company Forthe year encted May 31/3017. Chapman compan Goimen of Gh Flows Forth year tndect May 31 acig . Cath plow From operating cactiuiver Net (nceam e cee Areluctmenc to reconcile net Income 1 net cath Peuced by epeating active + Departs ene “g sree Decrease in Inventory | 30cc0 \tcreas€ In accounts payable £ acco 7 berease In Intec fayabie face (4.17-c00) oe [ntrecice [n crccount recenabre Increare '8 prepeul eAapener Decene In cctones ard wages payne (4 211) ¢ aivaso | let Gash Ponded by operating achuities 4151. 250 ) 7 Dipindai dengan CamScanner