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Senin, 29 Maret 2010

Laporan Arus Kas, Metode Langsung

Laporan Arus, Metode Langsung


Statement of cash flows (direct method)



Cash flow from operating activities: (digunakan data lap.R/L)

Cash receipts from customers = A/R awal + Sales – A/R akhir


Cash payment for:

Cash payment for inventory purchases = inventory purchase +

A/P awal – A/P akhir, sedangkan inventory purchases adalah

COGS + Merchandise Inventory akhir – Merch.Inventory awal

Cash payment for general expenses = general exp. + prepaid

exp.akhir –prepaid exp. awalCash 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 awal


Cash flows from investing actitives: (digunakan data neraca, FA)

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 è cashflows bertambah

Pembayaran è cashflows berkurang


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