Laporan Arus Kas

The Statement of Cash FlowsThe Statement of Cash FlowsOne of the three basic objectives of financial reporting is

“assessing the amounts, timing, and uncertainty of cash flows.”

IASB requires the statement of cash flows (also called the cash flow statement).

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?

Purpose of Cash FlowPurpose of Cash Flow

LO 4 Indicate the purpose of the statement of cash flows.LO 4 Indicate the purpose of the statement of cash flows.

OperatingOperatingOperatingOperating

Cash inflows and outflows from operations.

InvestingInvestingInvestingInvesting

Cash inflows and outflows from non-current assets.

FinancingFinancingFinancingFinancing

Cash inflows and outflows from non-current liabilities and equity.

Statement helps users evaluate liquidity, solvency, and financial flexibility.

LO 5 Identify the content of the statement of cash flows.LO 5 Identify the content of the statement of cash flows.

Content and FormatContent and Format

LO 5 Identify the content of the statement of cash flows.LO 5 Identify the content of the statement of cash flows.

Illustration 5-19Content and FormatContent and Format

Information obtained from several sources:

(1) comparative statement of financial position,

(2) current income statement, and

(3) selected transaction data.

Sources of Information

Preparation of the cash flowPreparation of the cash flow

LO 6 Prepare a basic statement of cash flows.LO 6 Prepare a basic statement of cash flows.

Case StudyCase StudyOn 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.

Illustration 5-20 shows the company’s comparative statement

of financial position at the beginning and end of 2011.

LO 6 Prepare a basic statement of cash flows.LO 6 Prepare a basic statement of cash flows.

Preparation of Cash FlowPreparation of Cash Flow

LO 6LO 6

Illustration 5-21

Illustration 5-20

Determine: Preparing the Statement

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.

LO 6 Prepare a basic statement of cash flows.LO 6 Prepare a basic statement of cash flows.

Cash provided by operating activities Illustration 5-22

Illustration 5-20 Illustration 5-21

LO 6 Prepare a basic statement of cash flows.LO 6 Prepare a basic statement of cash flows.

Illustration 5-29

Next, the company determines its investing and financing activities.

Illustration 5-20 Illustration 5-21

Illustration 5-24Comprehensive Statementof Cash Flows

High amount - company able to generate sufficient

cash to pay its bills.

Low amount - company may have to borrow or

issue equity securities to pay bills.

Usefulness of the Cash FlowUsefulness of the Cash Flow

Without cash, a company will not survive.

Cash flow from Operations:

LO 7 Understand the usefulness of the statement of cash flows.LO 7 Understand the usefulness of the statement of cash flows.

Ratio indicates whether the company can pay off its current liabilities from its operations. A ratio near 1:1 is good.

LO 7 Understand the usefulness of the statement of cash flows.LO 7 Understand the usefulness of the statement of cash flows.

Financial Liquidity

Net Cash Provided by Operating Activities

Average Current Liabilities

Current Cash Debt Coverage

Ratio =

Illustration 5-26

This ratio indicates a company’s ability to repay its liabilities from net cash provided by operating activities, without having to liquidate the assets employed in its operations.

LO 7 Understand the usefulness of the statement of cash flows.LO 7 Understand the usefulness of the statement of cash flows.

Financial Flexibility

Average Total Liabilities

Cash Debt Coverage

Ratio =

Net Cash Provided by Operating Activities

Illustration 5-27

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.

LO 7 Understand the usefulness of the statement of cash flows.LO 7 Understand the usefulness of the statement of cash flows.

Free Cash Flow

Illustration 5-29

Hutang usaha $ 20.000 $ 15.000 $5.000 naik Saham biasa 100.000 80.000 20.000 naik Laba ditahan 38.000 17.000 21.000 naik

Total $158.000 $112.000

PT MAJU JAYANeraca

31 Desember 2013

Aktiva 31 des 2013 31 des 2012 Naik/TurunKas $ 45.000 $ 13.000 $ 32.000 naik Piutang usaha 91.000 88.000 3.000 naikPeralatan 39.000 22.000 17.000 naikDikurangi Ak.dep. prltn (17.000) (11.000) 6.000 naikTotal $158.000 $112.000

Kewajiban dan Ekuitas

Informasi tambahan : Laba bersih sebesar $ 44.000 dan pembayaran deviden sebesar $ 23.000. Perusahaan juga membeli peralatan baru akan tetapi peralatan yang lama tidak dijualDiminta : Susunlah Laporan Arus Kas untuk tahun 2013

PT Mekkah MadinahNeraca Komparatif

2013 2012Kas $ 177.000 $ 78.000 Piutang usaha 180.000 185.000 Investasi 52.000 74.000 Peralatan 298.000 240.000Ak.Dep. Peralatan (106.000) (89.000)

Kewajiban lancar 134.000 151.000 Modal Saham 160.000 160.000 Laba ditahan 307.000 177.000

Informasi tambahan : Investasi dijual dengan kerugian (bukan pos luar biasa) Sebesar $ 10.000; tidak ada peralatan yang dijual; dividen tunai yang dibayarkanAdalah $ 30.000; dan laba bersih adalah $ 160.000.Diminta : Susunlah Laporan Arus Kas untuk tahun 2013

Hutang usaha $ 34.000 $ 47.000 Hutang Obligasi 150.000 200.000 Saham biasa (pari $ 1) 214.000 164.000

Laba ditahan 199.000 134.000

Total $ 597.000 $ 545.000

PT MisfalahNeraca Komparatif

Aktiva 31 des 2013 31 des 2012

Kas $ 73.000 $ 22.000 Piutang usaha 82.000 66.000 Persediaan 180.000 189.000 Tanah 71.000 110.000Peralatan 260.000 200.000

Ak.dep.peralatan (69.000) (42.000) Total $ 597.000 $ 545.000

Kewajiban dan Ekuitas

Informasi tambahan : Laba bersih sebesar $ 125.000 dan pembayaran deviden sebesar $ 60.000. Hutang Obligasi berjumlah $ 50.000 telah dilunasi dengan meNerbitkan saham biasaDiminta : Susunlah Laporan Arus Kas untuk tahun 2013