Atika Dwi Kusuma A31111006

P4-16
Cash Flows from Operating Activities Cash received from customers Cash from dividends of equity investees Cash of interest of short-term loan Less: Cash paid to suppliers Cash paid for other expenses Net cash flow from operating activities (630,000) (450,000) (1,080,000) 565,000 1,600,000 40,000 5,000

P4-17
Indirect Method Cash Flows from Operating Activities Controlling share of consolidated net income Adjustments to reconcile controlling share of consolidated net income to net cash provided by operating activities Controlling interest share Depreciation Patents amortization Increase in accounts receivable Increase inventories Increase in other current assests Increase in accounts payable Net cash flows from operating activities Cash Flows from Investing Activities Purchase of plant and equipment Net cash flows from Investing activities Cash Flows from Financing Activities Payment of cash dividends - controlling Payment of cash dividends - noncontrolling Payment of long-term liabilities Net cash flows from financing activities Decrease in cash for the year Cash on January 1 Cash on December 31 (36,000) (2,000) (11,000) (49,000) (9,500) 65,000 55,500 (125,000) (125,000) 5,000 51,000 500 (5,000) (20,000) (19,000) 22,000 34,500 164,500 130,000

P4-18
Cash Flows from Operating Activities Controlling share of NI Adjustments to reconcile net income to cash provided by operating activities: Noncontrolling interest share Increase of allowanceto reduce marketable equity securities to market Depreciation expense Patents amortization Decrease in accounts receivable Increase in accounts payable Increase in deferred income taxes Increase in inventories Gain on sale of equipment Net cash flows from operating activities Cash Flows from Investing Activities Purchase of equipment Proceeds from sale of equipment Net cash flows from investing activities Cash Flows from Financing Activities Cash received from sale of treasury stock Payment of cash dividends - controlling Payment of cash dividends - noncontrolling Payment on long-term note Net cash flows from financing activities Increase in cash for the year Cash on January 1 Cash on December 31 198,000

33,000 (11,000) 82,000 3,000 22,000 121,000 12,000 (70,000) (6,000)

186,000 384,000

(127,000) 40,000 (87,000)

44,000 (58,000) (15,000) (150,000) (179,000) 118,000 195,000 313,000

P19
Cash Flows from Operating Activities Controlling share of consolidated net income Adjustments to reconcile net income to cash provided by operating activities: Noncontrolling interest share Depreciation expense Patents amortization Increase in accounts payable Income less dividends - equity investee Increase in accounts receivable Net cash flows from operating activities Cash Flows from Investing Activities Purchase of equipment Net cash flows from investing activities Cash Flows from Financing Activities Cash received from long-term note Payment of cash dividends - controlling Payment of cash dividends - noncontrolling Net cash flows from financing activities Increase in cash for the year Cash on January 1 Cash on December 31 500,000

40,000 200,000 10,000 17,000 (30,000) (210,000)

27,000 527,000

(500,000) (500,000)

200,000 (137,000) (20,000) 43,000 70,000 360,000 430,000