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Senin, 29 Maret 2010

Laporan Arus Kas, 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 C/A, cash flow negative)

Decrease C/A, cash flow positive

Increase C/L, cash flow positive

Decrease C/L, cash flow negative



Cash flow from investing activities: lihat neraca dan F/A

Sales positivePurchase = 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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