LAPORAN

ARUS KAS
1 Hitung Perubahan Kas Pada Aktivitas Operasi (Perbandingan Neraca)

2 Identifikasi Laba Selama 1 Periode

3 Analisis Long Term Asset Account

4 Analisis Account Hutang JP Dan Modal

5 Susun Laporan Keuangan

 Aktivitas Operasi

Net Income Net CASHFLOW

 Biaya Depresiasi
Biaya Depresiasi Ditambahkan Ke Net Income

Kenapa?

Income Statement Cashflow Statement

Penjualan $1.000 $1.000

Biaya tunai ($100) ($100)

Biaya Depresiasi ($200) ($ 0)

Net Income $ 700 Net Cash Flow $ 900

Net income < Net Cash Flow

 Income Statement Cashflow Statement
Penjualan 180.000 180.000

Nilai aktiva 240.000

Akum. Depr (90.000)
Niali buku (150.000)
Net Income $ 30.000 Net Cash Flow $180.000

Net Income ≠ Net Cash Flow

 Komparasi Neraca Aktivitas Operasi
(Current Asset ↑↓ + Current Liabilities ↑↓)

Akun Nov.30 Dec.31 Perubahan Kas

Accounts Receivable 316.000 0 turun 316.000

Merchandise Inventory 549.910 814.229 naik (264.319)

Office Supplies 2.400 1.840 turun 560

Prepaid Inc Tax 0 1.888 naik (1.888)

Accounts Payable 315.000 277.910 turun (37.090)

Wages & Salaries Pay 29.993 27.993 turun (1.500)

Inc Tax Payable 0 50 naik 50

 Penjualan Aktiva Tetap dan Investasi
Arus Kas Dari
Kegiatan Investasi
(Fixed Aset)
Pembelian Aktiva Tetap dan Investasi
Arus Kas Dari Kegiatan Pendanaan
(Long Term Liabilities + Equities)

Menarik Dana Dari Mengembalikan Dana Ke

Pemilik dan Kreditor Pemilik dan Kreditor
Cash flows from Operating Activities:
Net income Rp. 90.500,00
Adjustments :
Depreciation Rp. 18.000,00
Gain on sales of fixed asset (Rp. 30.000,00)

Store Supplies Rp. 8.000,00

Accounts Payable Rp. 16.800,00
Accrued Expense Rp. 1.200,00
Prepaid Expense (Rp. 1.000,00)
Accounts Receivable (Rp 9.000,00)
Income Tax Payable (Rp. 1.500,00)

Net Cash flows from Operating Activities Rp. 93.000,00

Cash flows from Investing Activities :

Cash receipt sales of investment Rp. 75.000,00
Cash payment for equipment (Rp.157.000,00)
Net Cash flows from Investing Activities ( Rp. 82.000,00)

Cash flows from Financing Activities :

Cash receipt from sales of obligation Rp.160.000,00
Cash payment for dividend (Rp. 23.000,00)
Cash payment for bank loan (Rp.125.000,00)

Net Cash flows from financing activities Rp. 12.000,00

Cash increase Rp. 23.000,00
Cash at the beginning of the year Rp. 26.000,00
Cash at the end of the year Rp. 49.000,00
Thank You