ARUS KAS - PowerPoint PPT Presentation

Created by:

LiliSyafitri, SE., Ak.,M.Si

• Menguraikantujuanlaporanaruskas.
• Identifikasi klasifikasi arus kas.
• Membedakan laba bersih dg arus kas bersih dari kegiatan operasi.
• Membandingkan metode langsung dan tidak langsung utk menghitung aruskasbersihdarikegiatanoperasi.

Lanjutan..

• Menentukan arus kas bersih dari kegiatan investasi dan pembiayaan.
• Menyiapkan Laporan Arus kas.
• Mengidentifikasi sumber informasi utk Laporan arus kas.
• Mengidentifikasi masalah khusus dlm menyiapkan laporan arus kas.
• Menjelaskan penggunaan neraca lajur dlm menyiapkan laporan arus kas.

Manfaat of the Statement of Cash Flows

Membantu para investor, kreditor, dan pihak lainnya dlm menilai hal2 sbb:

* Kemampuan entitas utk menghasilkan arus kas dimasa depan.

* Kemampuan entitas utk membayar dividen dan memenuhi kewajibannya.

• Penyebab perbedaan antara laba bersih dan arus kas bersih dari kegiatan operasi.
• Transaksi investasi dan pembiayaan yg melibatkan kas dan non kas selama suatu periode.

The Cash Flow Statement

The cash flow statement provides information about:

• the cash receipts (cash inflows), and
• uses of cash (cash outflows) during the period

Inflows and outflows are reported for:

• operating activities,
• investing activities, and
• financing activities during the period

Operating

activities

inflows

Investing

activities

Financing

activities

Operating

activities

Investing

activities

outflows

Financing

activities

Statement of Cash Flows: Concept

Cash

Pool

Preparing a Statement of Cash Flows

There are two methods of preparing the statement of cash flows:

• the indirect method and
• the direct method

The indirect method derives cash flows from accrual basis statements.

The direct method determines cash flows directly for each source or use of cash.

Eliminate

Non-cash revenues

+

Net Income

Eliminate

Non-cash charges

-

Statement of Cash Flows: Indirect Method: Concept

Earned

Revenues

Operating

cash flow

Expenses

Incurred

Accrual Basis Statements

Cash Flow Statement

Income Statement

items & Changes in

Current Assets and

Current Liabilities

Operating activities:

Adjust net income for accruals

and non-cash charges to get

cash flows

Balance Sheet: Changes

In Non-Current Assets

Investing activities:

Inflows from sale of assets and

Outflows from purchases of

assets

Balance Sheet: Changes in

Non-Current Liabilities

and Equity

Financing activities:

Inflows and outflows

from loan and equity

transactions

The Statement of Cash Flows: Indirect Method

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

Direct Method: Operating Activities

Inflows

Outflows

Investing and Financing Activities

• For the direct and indirect methods the sections reporting investing andfinancing activities are the same.
• The net inflows or outflows for each section (under the two methods) are identical.
• The operating activities are reported differently.

Format of the Statement of Cash Flows: Indirect Method

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

Major Classes of Cash Receipts and Payments

Formula to Compute Cash Receipts from Customers

Formula to Compute Cash Payments for Operating Expenses

Indirect Method: Special Items

Note the following adjustments to net income in deriving operating cash flow:

• Loss on sale of assets is added to net income
• Gain on sale of assets is deducted from net income
• Discount on bonds payable (as amortized) is added to net income
• Premium on bonds payable (as amortized) is deducted from net income

Format of the Statement of Cash Flows: Direct Method

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

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

Direct Method: Concept

Cash

flow

from

operations

less

equals

Cash Flow Statement: Direct Method

Cash receipts from customers:

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

- Increase in A/Rec balances

Cash Flow Statement: Direct Method

Cash payments to suppliers:

= Cost of goods sold + Increase in inventory

- Decrease in inventory

+ Decrease in accounts payable

- Increase in accounts payable

Cash Flow Statement: Direct Method

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

Reporting Significant Non-Cash Transactions

• Transactions not involving cash inflows or cash outflows are non-cash transactions.
• They are not reported in the body of the cash flow statement.
• If material, they are reported as notes to the statement or in a supplementary schedule to the financial statements.
• Example: Issue of bonds (payable) for purchase of land.