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Cash Receipts. Cash Payments. From sale of goods and services to customers. To suppliers. To employees. For operating exp. From receipts of interest and dividends . For interest. For taxes. Konsep Statement of Cash Flow dengan Menggunakan Metode Direct. Cash flow from operations.

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slide1

Cash Receipts

Cash Payments

From sale of

goods and

services to

customers

To suppliers

To employees

For operating exp

From receipts

of interest and

dividends

For interest

For taxes

Konsep Statement of Cash Flow dengan Menggunakan Metode Direct

Cash

flow

from

operations

less

equals

slide2

Contoh Penyusunan Statement of Cash Flows

Berikut adalah Laporan Keuangan PT Surya Citra Media Tbk selama tahun 2005 – 2004 sebagai berikut :

PT Surya Citra Media Tbk

Comparative Balance Sheet

As of December 31, 2005 and 2004

20052004

Cash $ 1,800 $ 1,150

Receivables $ 1,750 $ 1,300

Inventory $ 1,600 $ 1,900

Plant assets $ 1,900 $ 1,700

Accumulated depreciation $ (1,200) $ (1,170)

Long term investments (held to maturity) $ 1,300$ 1,420

$ 7,150$ 6,300

Accounts payable $ 1,200 $ 900

Accrued liabilities $ 200 $ 250

Bonds payable $ 1,400 $ 1,550

Capital stock $ 1,900 $ 1,700

Retained earnings $ 2,450$ 1,900

$ 7,150$ 6,300

slide3

Contoh Penyusunan Statement of Cash Flows

PT Surya Citra Media Tbk

Income Statement

For the year ended December 31, 2005

Sales $ 6,900

Cost of goods sold _ 4,700

Gross margin $ 2,200

Selling and administrative expense 930

Income from operations 1,270

Gain on sale of investments _ 80

Income before tax $ 1,350

Income tax expense _ 540

Net income $ 810

Cash dividends _ 260

Income retained in business $ 500

Informasi Tambahan :

Selama tahun berjalan perusahaan menerbitkan Common Stock dengan nilai $ 70. Common stock tsb diterbitkan untuk membeli Plant Asset. Selama tahun 2005 tidak ada Plant Asset yang dijual.

Diminta :

Susun Statement of Cash Flows dengan menggunakan Metode Direct.

slide4

Perhitungan Cash Receipt From Customer

Cash receipts from customers:

= Revenue from credit sales + Decrease in A/Rec balances

- Increase in A/Rec balances

Dengan menggunakan rumus diatas, kita dapat menghitung cash receipts from customer sbb :

Revenue from credit sales 6,900

Account Receivable Dec 31, 2004 1,300

Account Receivable Dec 31, 2005 1,750 +

Increase A/R _450 -

Cash Receipt from customer 6,450 (a)

slide5

Perhitungan Cash Payments to Suppliers

Cash payments to suppliers:

= Cost of goods sold + Increase in inventory

- Decrease in inventory

+ Decrease in accounts payable

- Increase in accounts payable

Dengan menggunakan rumus diatas, kita dapat menghitung cash payments to suppliers sbb :

Cost of goods sold 4,700

Inventory Dec 31, 2004 1,900

Inventory Dec 31, 2005 1,600 +

Decrease in Inventory _300 -

Account Payable Dec 31, 2004 900

Account Payable Dec 31, 2005 1,200 +

Increase in Account Payable _300 -

Cash payments to suppliers 4,100 (b)

slide6

Perhitungan Cash Payment for Operating

Cash payments for operating and other expenses:

= Operating expenses + Increase in prepaid expenses

- Decrease in prepaid expenses

+ Decrease in accrued expenses payable

- Increase in accrued expenses payable

Dengan menggunakan rumus diatas, kita dapat menghitung cash payments for operating and other expenses sbb :

Operating expenses 900

Selling & administrative expense

Selling administrative expense sebesar $ 930 sudah termasuk beban

depreciation expense yang merupakan non cash. Sehingga depreciation

expense harus dikurangi dari saldo tsb. Depreciation expense dapat

dihitung dari perubahan saldo Accumulated depreciation. Jadi selling &

administrative expense yang merupakan cash adalah

$ 930 – (1,200 – 1,170) = 900

Accrued Liabilities Dec 31, 2004 250

Accrued Liabilities Dec 31, 2005 200 -

Decrease in Accrued Liabilities _50 +

Cash payments for operating and other expenses 950 (c)

slide7
From sales of goods or services

From returns on loans (interest) and returns on equity securities (dividends)

To suppliers for inventory

To employees for services

To government for taxes

To lenders for interest

To others for expenses

Perhitungan Cash Payment Untuk Pajak

Inflows

Outflows

Dari laporan Income Statement diketahui adanya pembayaran pajak kepada pemerintah (income tax expense) sebesar $ 540 (d)

slide8

Perhitungan Investing Activities

Untuk menghitung Net Cash Flow dari Investing Activities, kita harus memperhatikan perubahan pada Fixed Asset.

20052004PerubahanCash

Plant Assets 1,900 1,700 Naik 200 (130)

Long Term Investment 1,300 1,420 Turun 120 200

Cash in flows (e) 70

Dari tambahan informasi dijelaskan bahwa perusahaan menerbitkan Common Stock sebesar $ 70 untuk membeli Plant Asset, dengan demikian cash yang digunakan untuk pembelian Plant Asset adalah sebesar $ 1,900 - $ 1,700 - $ 70 = $ 130.

Selama tahun 2005, perusahaan melakukan penjualan Long Term Investment dengan mendapatkan Gain sebesar $ 80, dengan demikian cash yang diterima dari penjualan Long Term Investment adalah sebesar $ 1,420 - $ 1,300 + $ 80 = $ 200.

slide9

Perhitungan Financing Activities

Untuk menghitung Net Cash Flow dari Financing Activities, kita harus memperhatikan perubahan pada Long Term Liabilities dan Owner’s Equity.

20052004PerubahanCash

Bonds Payable 1,400 1,550 Turun 150 (150)

Capital Stock 1,900 1,700 Naik 200 130

Retained Earnings 2,450 1,900 Naik 550 (260)

Cash out flows (f) (280)

Dari tambahan informasi dijelaskan bahwa perusahaan menerbitkan Common Stock sebesar $ 70 untuk membeli Plant Asset, dengan demikian cash yang diterima dari penerbitan Common Stock adalah sebesar $ 1,900 - $ 1,700 - $ 70 = $ 130.

Dari Laporan Income Statement diperoleh informasi bahwa Cash Dividend yang dibayarkan adalah sebesar $ 260 dan tambahan Retained Earning dari Net Income adalah sebesar $ 550, dengan demikian kenaikan saldo Retained Earnings sebesar $ 550 seluruhnya berasal dari Net Income.

slide10

Format Statement of Cash Flows dengan menggunakan Metode Direct

Cash flows from operating activities:

Cash receipts (individually): Inflows $ XXX

Cash payments to suppliers (separately): outflows ($ XXX)

Net cash flow from operating activities $ XXX

Cash flows from investing activities:

(List of individual inflows and outflows) $ XX

Net cash flow from investing activities $ XXX

Cash flows from financing activities:

(List of individual inflows and outflows) $ XX

Net cash flow from financing activities $ XXX

slide11

Penyusunan Statement of Cash Flow Dengan Menggunakan Metode Direct

PT Surya Citra Media Tbk 

Statement Of Cash Flows 

For the Year Ended December 31, 2005

Cash Flows From Operating Activities 

Cash receipts from customers $ 6,450  (a)

Cash payments to suppliers $ (4,100) (b) 

Cash payments for operating & other expenses $ ( 950) (c)

Cash paid for income taxes $ ( 540)(d)

Net cash provided by operating activities $ 860  

Cash flows from investing activities 

Sale of held-to-maturity investments $ 200 

Purchase of plant assets $ (130)

Net cash provided by investing activities (e) $ 70 

Cash flows from financing activities 

Issuance of capital stock $ 130 

Retirement of bonds payable $ (150) 

Payment of cash dividends $ (260) 

Net cash used by financing activities (f) $ (280)  

Net increase in cash $ 650 

Cash, January 1, 2005 $ 1,150

Cash, December 31, 2005 $ 1,800

Non-cash investing and financing activities 

Issuance of common stock for plant assets $ 70

slide12

Perbedaan Metode Direct Dengan Metode Indirect

  • Perbedaan antara Metode Direct dengan Metode Indirect ada pada komponen Cash Flow From Operating Activities.
  • Apabila menggunakan Metode Indirect, diperlukan penyesuaian terhadap Net Income karena saldo Net Income tsb termasuk komponen yang bukan cash (bukan out of pocket cost) seperti Depreciation Expense, Amortization Expense, Depletion Expense.
  • Selain itu, Net Cash Flow From Operating Activities juga dipengaruhi oleh perubahan pada Current Asset dan Current Liabilities
slide13

Format Statement of Cash Flows Dengan Menggunakan Metode Indirect

Cash flows from operating activities:

Net Income $ XXX

Adjustments (to arrive at cash flow from operations) $ XX

(List of individual inflows and outflows)

Net cash flow from operating activities $ XXX

Cash flows from investing activities:

(List of individual inflows and outflows) $ XX

Net cash flow from investing activities $ XXX

Cash flows from financing activities:

(List of individual inflows and outflows) $ XX

Net cash flow from financing activities $ XXX

slide14

Penyusunan Statement of Cash Flow Dengan Menggunakan Metode Indirect

PT Surya Citra Media Tbk 

Statement Of Cash Flows 

For the Year Ended December 31, 2005

Cash Flows From Operating Activities 

Net income $ 810 

Adjustments to reconcile by operating activities: 

Depreciation expenses ($ 1,200 – $ 1,170) $ 30 

Gain on sale of investments $ (80)

Decrease in inventory $ 300 

Increase in accounts payable $ 300 

Increase in receivables $ (450)

Decrease in accrued liabilities $ (50) 50

Net cash provided by operating activities $ 860  

Cash flows from investing activities 

Sale of held-to-maturity investments $ 200 

Purchase of plant assets $ (130)

Net cash provided by investing activities (e) $ 70 

Cash flows from financing activities 

Issuance of capital stock $ 130 

Retirement of bonds payable $ (150) 

Payment of cash dividends $ (260) 

Net cash used by financing activities (f) $ (280)  

Net increase in cash $ 650 

Cash, January 1, 2005 $ 1,150

Cash, December 31, 2005 $ 1,800

Non-cash investing and financing activities 

Issuance of common stock for plant assets $ 70