Cashflow-Metode tidak langsung

Laporan Arus, Metode Tidak Langsung
Statement of cashflows (indirect method)

Cash flows from operating activities = lihat neraca

Net income (dari Laporan R/L)

Adjusment:

Depreciation Exp. (dari laporan R/L)
Increase Current Assets, cash flow negative)
Decrease Current Assets, cash flow positive
Increase Current Liabilities, cash flow positive
Decrease Current Liablities, cash flow negativeCash flow from investing activities: lihat neraca dan F/A
Sales of Fixed Assets, positive
Purchase = FA awal – sold + FA akhir, negative

Cash flow from financing activities: lihat LTD dan stockequity
Long term debt] penerbitan, cash flow positive
Stockequity ] pembayaran, cash flow positive

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