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. awal
Cash 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
