Diketahui di bawah ini adalah Laporan Keuangan PT ABC

PT ABC
Comparative Statements of Financial Position
December 31

Assets 2014 2013 kenaikan/penurunan

Equipment € 60,000 € 78,000 € 18,000
Accumulated depreciation - equipment (29,000) (24,000) € 5,000 anggap
semua
Inventory 30,000 20,000 -€ 10,000 hasilnya
Accounts Receivable 33,000 14,000 -€ 19,000 positif
Cash 37,000 20,000 -€ 17,000
Total € 131,000 € 108,000

Equity and Liabilities

Share capital - ordinary € 18,000 € 14,000 -€ 4,000
Retained Earnings 50,000 38,000 -€ 12,000 anggap
semua
Bonds payable 27,000 33,000 € 6,000 hasilnya
Accounts payable 29,000 15,000 -€ 14,000 positif
Income taxes payable 7,000 8,000 € 1,000
Total € 131,000 € 108,000

PT ABC
Income Statement
For the Year Ended December 31, 2014

Sales Revenue € 242,000

Cost of Goods Sold 175,000
Gross Profit 67,000
Operating expenses 24,000
Income from operations 43,000
Interest expense 3,000
Income before income taxes 40,000
Income tax expense 8,000
Net Income € 32,000

Informasi tambahan :
1. Depreciation expense sebesar € 13,300
2. Dividends declared and paid sebesar € 20,000
3. Selama tahun berjalan, equipment dijual sebesar € 9,700 cash.
Diketahui bahwa Equipment tersebut memiliki cost € 18,000 dan accumulated depreciation € 8,300 pada saat dijual.
4. Account payable pertain to merchandise suppliers.
5. Semua operating expenses selain depreciation dibayar dengan cash.
6. Semua depreciation expenses dimasukkan ke operating expenses.
7. Semua penjualan (sales) dan pembelian (purchases) are on account.

Instruksi :
1. Silahkan dibuatkan statement of cash flows dengan menggunakan direct method
2. Silahkan dihitung free cash flow

Selamat mengerjakan dan selamat berdiskusi.

Terima kasih

Jawaban :
1. Statement of cash flows using direct method
Pertama - tama dihitung terlebih dahulu :
a. Cash receipts from customers
Sales Revenue € 242,000
Deduct : Increase in Accounts Receivable 19,000
Cash receipts from customers € 223,000

b. Cash payments to suppliers

Cost of Goods Sold € 175,000
Add : Increase in inventory 10,000
Cost of purchases 185,000
Deduct : Increase in accounts payable 14,000
Cash payments to suppliers € 171,000

c. Cash payments for operating expenses

Operating expenses € 24,000
Deduct : Depreciation expenses 13,300
Cash payments for operating expenses € 10,700

d. Cash payments for income taxes

Income tax expense € 8,000
Add : Decrease on income taxes payable 1,000
Cash payments for income taxes € 9,000

PT ABC
Statements of Cash Flows
For the Year Ended December 31, 2014

Cash flows from operating activities

Cash Receipts from customers € 223,000
Less cash payments :
To Suppliers € 171,000
For operating expenses 10,700
For Income taxes 9,000
For Interest 3,000 193,700
Net cash provided by operating activities € 29,300

Cash flows from investing activities

dari informasi tambahan
Sale of equipment 9,700
Cash flows from financing activities
Issuance of ordinary shares 4,000 dari kenaikan/penurunan bonds payable
Redemption of bonds (6,000)
dari informasi tambahan
Payment of dividends (20,000)
Net cash used by financing activities (22,000)

Net increase in cash 17,000

Cash at beginning of period 20,000
Cash at ending of period € 37,000

2. Perhitungan free cash flow

Free Cash Flow = Cash Provided by Operating Activities - Capital Expenditures - Cash Devidends

Free Cash Flow = € 29,300 – € 0 – € 20,000 = € 9,300

 hasil pengurangan berupa positif dan negatif
kan/penurunan diabaikan, karena tidak berpengaruh. Anggap
€ 18,000 saja semua hasilnya positif.
€ 5,000
€ 10,000
€ 19,000
€ 17,000

€ 4,000
€ 12,000
€ 6,000
€ 14,000
€ 1,000

8,300 pada saat dijual.

dari informasi tambahan
/penurunan bonds payable

tambahan