LAPORAN ARUS KAS

(STATEMENT OF CASH FLOWS)

Purpose
Purpose of
of the
the Statement
Statement of
of
Cash
Cash Flows
Flows
Primary Purpose: To provide relevant information
about the cash receipts and cash payments of an
enterprise during a period.
The statement provides answers to the following
questions:
1. Where did the cash come from?
2. What was the cash used for?
3. What was the change in the cash balance?

LAPORAN ARUS KAS

(STATEMENT OF CASH FLOWS)

Ada 2 macam :
- Direct Method
- Indirect Method

Contoh
Contoh Indirect
Indirect method
method

Net
Net Cash
Cash Flow
Flow from
from Operating
Operating Activities
Activities

Indirect
Indirect Method
Method

LO 7

Net
Net Cash
Cash Flow
Flow from
from Operating
Operating Direct
Direct Method
Method

LO 7

Contoh
Contoh Direct
Direct Method
Method

LO 8

Content
Content and
and Format
Format
Operating
Cash inflows
and outflows
from
operations.

Investing
Cash inflows
and outflows
from noncurrent assets.

Financing
Cash inflows
and outflows
from noncurrent
liabilities and
equity.

Statement helps users evaluate liquidity, solvency, and

financial flexibility.

Content
Content and
and Format
Format
Illustration 5-19

Preparation
Preparation of
of the
the Statement
Statement
of
of Cash
Cash Flows
Flows
Sources of Information
Information obtained from several sources:
(1) comparative statement of financial position,
(2) current income statement, and
(3) selected transaction data.

Preparation
Preparation of
of the
the Statement
Statement
of
of Cash
Cash Flows
Flows
Exercise: On January 1, 2011, in its first year of
operations, Telemarketing Inc. issued 50,000 ordinary shares
($1 par value) for $50,000 cash. The company rented its
office space, furniture, and telecommunications equipment
and performed marketing services throughout the first year.
In June 2011 the company purchased land for $15,000. Next
illustration shows the companys comparative statement of
financial position at the beginning and end of 2011.

Preparation
Preparation of
of the
the Statement
Statement of
of
Cash
Cash Flows
Flows

LO 6

Preparation
Preparation of
of the
the Statement
Statement
of
Cash
Flows
of
Cash
Flows
Preparing the Statement of Cash Flows
Determine:
1. Cash provided by (or used in) operating activities.
2. Cash provided by or used in investing and financing
activities.
3. Determine the change (increase or decrease) in
cash during the period.
4. Reconcile the change in cash with the beginning
and the ending cash balances.

Preparation
Preparation of
of the
the Statement
Statement
of
of Cash
Cash Flows
Flows

Cash provided by operating activities

The
The Statement
Statement
of
of Cash
Cash Flows
Flows
Next, the company
determines its investing
and financing activities.

Preparation
Preparation of
of the
the Statement
Statement of
of
Cash
Cash Flows
Flows

Exercise: Keyser Beverage Company reported the following

items in the most recent year.

Activity
Net income
Dividends paid
Increase in accounts receivable
Increase in accounts payable
Purchase of equipment
Depreciation expense
Issue of notes payable

$40,000
5,000
10,000
7,000
8,000
4,000
20,000

Required: Prepare a Statement of Cash Flows

Operating
Financing
Operating
Operating
Investing
Operating
Financing

Preparation
Preparation of
of the
the Statement
Statement of
of
Cash
Flows
Cash
Flows
Statement of Cash Flows
Noncash credit to
revenues.
Noncash charge to
expenses.

Preparation
Preparation of
of the
the Statement
Statement
of
of Cash
Cash Flows
Flows
Significant Non-Cash Activities

Significant financing and investing activities that do not

affect cash are reported in either a separate schedule at
the bottom of the statement of cash flows or in the notes.
Examples include:
Issuance of ordinary shares to purchase assets.
Conversion of bonds into ordinary shares.
Issuance of debt to purchase assets.
Exchanges on long-lived assets.

Preparation
Preparation of
of the
the Statement
Statement of
of Cash
Cash Flows
Flows

Usefulness
Usefulness of
of the
the Statement
Statement of
of
Cash
Cash Flows
Flows
Financial Liquidity
Current Cash
Debt Coverage =
Ratio

Net Cash Provided by

Operating Activities
Average Current Liabilities

Ratio indicates whether the company can pay off its

current liabilities from its operations. A ratio near 1:1 is
good.

Usefulness
Usefulness of
of the
the Statement
Statement of
of Cash
Cash Flows
Flows
Financial Flexibility
Cash Debt
Coverage
Ratio

Net Cash Provided by

Operating Activities
=

Average Total Liabilities

This ratio indicates a companys ability to repay its

liabilities from net cash provided by operating activities,
without having to liquidate the assets employed in its
operations.

Usefulness
Usefulness of
of the
the Statement
Statement of
of Cash
Cash Flows
Flows
Free Cash Flow

The amount of discretionary cash flow a company has for

purchasing additional investments, retiring its debt,
purchasing treasury stock, or simply adding to its
liquidity.