UD WIRASTRI

LAPORAN ARUS KAS

Untuk Periode yang Berakhir 31 Desember 2015
Metode Tidak Langsung
Operational Activities
Net Profit Rp 80,781,320.00
Equipment Accumulated Depr Rp 1,200,000
Allowance for Doubtful Debt Rp 11,255,900
Decrease Store Supplies Rp 7,500,000
Decrease Prepaid Insurance Rp 2,000,000
Decrease Prepaid Rent Rp 5,000,000
Decrease PPN Income Rp 31,080,000
Decrease PPN Outcome Rp 41,800,000
Increase Account Receivable Rp (576,030,000)
Increase Inventory Rp (21,500,000)
Increase Payable Rp 651,420,000
Increase PPN Payable Rp 8,850,000
Increase Drawing Rp (1,000,000)
Total Operational Activities Rp 149,120,000

Investing Activities
Decrease Stock Invesment Rp 42,000,000 s
Total Investing Activities Rp 42,000,000

Financing Activities
Decrease Mater Card Rp (66,000,000)
Decrease Bank Permata Loan Rp (15,000,000)
Total Financing Activities Rp (81,000,000)

Rp 203,357,220
Kas Awal
Kas Akhir Rp 243,868,000
 UD WIRASTRI
LAPORAN ARUS KAS
Untuk Periode yang Berakhir 31 Desember 2015

Net Profit Rp 80,781,320.00

Allowance for Doubtful Debt Rp 11,255,900.00
Equipment Accumulated Depr Rp 1,200,000
Operating Activities
Account Receivable Rp (576,030,000)
Merchandise Inventory Rp (21,500,000)
Store Supplies Rp 7,500,000
Prepaid Insurance Rp 2,000,000
Prepaid Rent Rp 5,000,000
Prepaid Tax -
PPN Income Rp 31,030,000
Master Card Rp (2,100,000)
Account Payable Rp 651,420,000
Income Tax Expense Rp 9,710,730
PPN Payable Rp 8,850,000
PPN Outcome Rp (41,800,000)
Total Operating Activities Rp 74,130,780

Investing Activities
Stock Investment Rp 42,000,000
Total Investing Activities Rp 42,000,000

Financing Activities
Bank Permata Loan Rp (15,000,000)
Tn. Suryono Drawing Rp (1,000,000)
Total Financing Activities Rp (16,000,000)
Kenaikan kas dan setara kas Rp 193,368,000
Kas dan setara kas awal tahun Rp 51,000,000
kas dan setara kas akhir tahun Rp 244,368,000
 UD WIRASTRI
LAPORAN ARUS KAS
Untuk Periode yang Berakhir 31 Desember 2015
Metode Langsung
Operating Activities
Penerimaan pelunasan piutang Rp 266,378,000
Penerimaan dari penjualan tunai Rp 226,645,000
Penerimaan kerugian piutang tak tertagih Rp 6,000,000
Penerimaan pendapatan bunga Rp 2,750,000
Total penerimaan Rp 501,773,000
Pembayaran utang dagang (all supplier) Rp 316,070,000
Pembayaran utang PPN Rp 10,720,000

Total pembayaran Rp 326,790,000

Total Operational Activities Rp 174,983,000

Investment Activities
Stock Investment Rp 42,000,000
Total Investment Activities Rp 42,000,000

Funding Activities
Pembayaran kredit card Rp (3,615,000)
Pembayaran bank permata loan Rp (18,000,000)
Penerimaan deviden Rp 2,500,000
Total Funding Activities Rp (19,115,000)

Kenaikan Kas Rp 197,868,000

Kas Awal Rp 46,000,000
Kas Akhir Rp 243,868,000
 UD WIRASTRI
LAPORAN ARUS KAS
Untuk Periode yang Berakhir 31 Desember 2015
Metode Langsung
Operating Activities
Penerimaan pelunasan piutang Rp 266,378,000
Penerimaan dari penjualan tunai Rp 226,645,000
Penerimaan kerugian piutang tak tertagih Rp 6,000,000
Penerimaan pendapatan bunga Rp 2,750,000
Total penerimaan Rp 501,773,000
Pembayaran utang dagang (all supplier) Rp 316,070,000
Pembayaran utang PPN Rp 10,720,000
Total pembayaran Rp 326,790,000
Total Operational Activities Rp 174,983,000

Investment Activities
Stock Investment Rp 42,000,000
Total Investment Activities Rp 42,000,000

Funding Activities
Pembayaran kredit card Rp (3,515,000)
Pembayaran bank permata loan Rp (18,000,000)
Penerimaan deviden Rp 2,500,000
Total Funding Activities Rp (19,015,000)

Kenaikan Kas Rp 197,968,000

Kas Awal Rp 46,000,000
Kas Akhir Rp 243,968,000