Cashflow-Metode langsung

Fotmat Laporan Arus Kas, Metode Langsung

Statement of cash flows (direct method)

Cash flow from operating activities:

Cash receipts from customers =
A/R awal + Sales – A/R akhir
Cash payment for inventory purchases =
inventory purchase +A/P awal – A/P akhir,
sedangkan inventory purchases adalah
COGS + Merch. Inventory akhir – Merch.Inventory awal

Cash payment for general expenses =
general exp. + prepaid expense akhir –prepaid expense awal
Cash payment for interest expsense =
interest exp. + interest payable awal – interest payable akhir
Cash payment for income tax =
income tax + income tax payable akhir – income tax payable awalCash flows from investing actitives:
Sales FA, Fixed Assets bertambah (+)
Purchases of plant assets = FA awal + Sold – FA akhir.

Cash flows from financing activities: digunakan data neraca, yaitu
Long term debt + Stock equity
Penerbitan : cashflows bertambah
Pembelian : cashflows berkurang

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