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 positive
Purchase = 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
