MODUL PERKULIAHAN

Akuntansi Keuangan
Chapter 14
Statement of Cash Flow

Fakultas Program Studi Tatap Muka Kode MK Disusun Oleh

Ekonomi dan Bisnis Akuntansi MK10230 TIM DOSEN
15 Andina Nur Fathonah., S.E., M.Ak., Ak.,
CA
Diah Andari., S.E., M.Acc., Ak
Erly Sherlita., S.E., M.Si., Ak., CA
Irene Sukma Lestari Barus., S.E., M.Si
R.Ait Novatiani., S.E., M.Si., Ak., CA

Abstrak
Menjelaskan manfaat dan format laporan
aliran kas dan bagaimana penyajian dengan
menggunakan metode tidak langsung
Kompetensi
Mahasiswa memiliki kemampuan memahami,
mengidentifikasi manfaat dan format laporan
aliran kas.
Mahasiswa dapat menyusun laporan aliran kas
dengan menggunakan metoda tidak langsung.
Statement of Cash Flows (Laporan Arus Kas)

Kegunaan dan Format Kegunaan Laporan Arus Kas menyediakan informasi untuk membantu menilai:

1. Kemampuan entitas untuk memperoleh arus kas di masa datang.

2. Kemampuan entitas untuk membayar deviden dan kewajiban.

3. Alasan guna membedakan laba bersih (net income) dan kas bersih yang disediakan (digunakan)
oleh aktivitas operasional.

4. Transaksi pendanaan dan investasi kas selama periode berjalan

Klasifikasi Arus Kas

1. Operating Activities (aktivitas operasi)
Item-item Laporan Laba Rugi
Operating activities—Income statement items
Cash inflows:
From sale of goods or services.
From interest received and dividends received.
Cash outflows:
To suppliers for inventory.
To employees for wages.
To government for taxes.
To lenders for interest.
To others for expenses.

2. Investing Activities (Aktivitas investasi)

Item-item aset tdk lancar secara umum
Investing activities—Changes in investments and non-current assets
Cash inflows:
From sale of property, plant, and equipment.
From sale of investments in debt or equity securities of other entities.
From collection of principal on loans to other entities.
Cash outflows:
To purchase property, plant, and equipment.
To purchase investments in debt or equity
securities of other entities.
To make loans to other entities.

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 3. Financing Activities (aktivtas pendanaan)
Item-item ekuitas dan kewajiban tdk lancar secara umum
Financing activities—Changes in non-current liabilities and equity
Cash inflows:
From sale of ordinary shares.
From issuance of long-debt (bonds and notes).
Cash outflows:
To shareholders as dividends.
To redeem long-term debt or reacquire
ordinary shares (treasury shares).

Format Statement of Cash Flow

COMPANY NAME
Statement of Cash Flows
For the Period Covered
Cash flows from operating activities

(List of individual items) XX

Net cash provided (used) by operating activities XXX

Cash flows from investing activities

(List of individual inflows and outflows) XX

Net cash provided (used) by investing activities XXX

Cash flows from financing activities

(List of individual inflows and outflows) XX

Net cash provided (used) by financing activities XXX

Net increase (decrease) in cash XXX

Cash at beginning of period XXX

Cash at end of period XXX

Note xx

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Non-cash investing and financing activities XXX

(List of individual non-cash transactions)

Penyajian Statement of Cash Flow bersumber dari:

1. Perbandingan statements of financial position
2. Current income statement
3. Informasi tambahan

Metode langsung dan Tidak Langsung

Perusahaan harus mengonversi net income dari accrual basis menjadi cash basis dengan
dua metode.
1. Indirect method menyesuaikan net income dari item yang tidak memengaruhi cash.
2. Direct method menunjukkan operating cash receipts dan payments.

Alasan perusahaan menggunakan metode tidak langsung:

1. Lebih mudah .
2. Fokus pada perbedaan antara net income dan net cash flow from operating activities

Indirect Method

Computer Services International

Comparative Statements of Financial Position
December 31

Change in
Account Balance
Increase/Decrease
Assets 2020 2019
Property, plant, and equipment € 130,000 € 20,000 €110,000 Increase

Land 160,000 40,000 120,000 Increase

Buildings (11,000) (5,000) 6,000 Increase

Accumulated depreciation—buildings 27,000 10,000 17,000 Increase

Accumulated depreciation— (3,000) (1,000) 2,000 Increase

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 equipment

Current assets

Prepaid expenses 5,000 1,000 4,000 Increase

Inventory 15,000 10,000 5,000 Increase

Accounts receivable 20,000 30,000 10,000 Decrease

Cash 55,000 33,000 22,000 Increase

Total assets €398,000 €138,000

Computer Services International

Comparative Statements of Financial Position
December 31

Change in
Account Balance
Increase/Decrease
Equity and Liabilities 2020 2019
Equity

Share capital—ordinary € 70,000 € 50,000 € 20,000 Increase

Retained earnings 164,000 48,000 116,000 Increase

Non-current liabilities

Bonds payable 130,000 20,000 110,000 Increase

Current liabilities

Accounts payable 28,000 12,000 16,000 Increase

Income taxes payable 6,000 8,000 2,000 Decrease

Total equity and liabilities €398,000 €138,000

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 Computer Services International
Income Statement
For the Year Ended December 31, 2020

€507,000
Sales revenue
Cost of goods sold €150,000

Operating expenses (excluding depreciation) 111,000

Depreciation expense 9,000

Loss on disposal of plant assets 3,000

Interest expense 42,000 315,000

Income before income tax 192,000

Income tax expense 47,000

Net income €145,000

Additional information for 2020:

1. Depreciation expense was comprised of €6,000 for building and €3,000 for
equipment.
2. The company sold equipment with a book value of €7,000 (cost €8,000, less
accumulated depreciation €1,000) for €4,000 cash.
3. Issued €110,000 of long-term bonds in direct exchange for land.
4. A building costing €120,000 was purchased for cash. Equipment costing €25,000 was
also purchased for cash.
5. Issued ordinary shares for €20,000 cash.
6. The company declared and paid a €29,000 cash dividend.

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 Adjustments Required to
Convert Net Income to Net
Cash Provided by Operating
Activities
Depreciation expense Add
Non-Cash Charges
Patent amortization Add
expense
Loss on disposal of plant Add
assets
Gains and Losses
Gain on disposal of plant Deduct
assets
Increase in current asset Deduct
account
Decrease in current Add
Changes in Current Assets asset account
and Current Liabilities Increase in current Add
liability account
Decrease in current Deduct
liability account

Reference:
Financial Accounting
IFRS 4th Edition
Weygandt, Kimmel, Kieso

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