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Intermediate Accounting
IFRS 2nd Edition
Kieso, Weygandt, and Warfield
Definition of the Statement of Cash
5
Flows
Laporan arus kas adalah laporan keuangan yang menyajikan
tertentu.(PSAK 2)
An important element of the objective of financial reporting is
2. Indirect Method
Menyajikan Aktivitas Operasi berdasarkan laba atau rugi neto yang
disesuaikan pengaruh transaksi non-kas,penangguhan atau akrual dari
penerimaan dan pembayaran kas untuk pembayaran operasi masa lalu dan
masa depan,dan unsur penghasilan atau beban yang terkait arus investasi
atau pendanaan.
Metode Pelaporan Aktivitas Operasi
Sources of Information
Information obtained from several sources:
1. comparative statements of financial position,
Determine:
LO 6
ILLUSTRATION 5-20
LO 6
Preparation of Statement of Cash Flows
Telemarketing Inc.s investing and financing activities.
Purchased land for $15,000.
Issued ordinary shares for $50,000.
Paid $14,000 in dividends.
ILLUSTRATION 5-23
Investing
and
Financing
Activities
Issued ordinary
shares for
$50,000
(Financing)
LO 6
ILLUSTRATION 5-23
Investing
and
Financing
Activities
Purchased land
for $15,000
(Investing)
LO 6
ILLUSTRATION 5-23
Investing
and
Financing
Activities
Paid $14,000 in
dividends
(Financing)
LO 6
Preparation of Statement of Cash Flows
LO 6
BE 5-12 Net income of $40,000
LO 6
BE 5-12 Dividends paid $5,000
LO 6
BE 5-12 Increase in accounts receivable of $10,000
LO 6
BE 5-12 Purchase equipment for $8,000
LO 6
BE 5-12 Increase in accounts payable of $7,000
LO 6
BE 5-12 Proceeds from notes payable of $20,000
LO 6
BE 5-12 Depreciation expense of $4,000
LO 6
BE 5-12
LO 6
Preparation of Statement of Cash Flows
Significant Non-Cash Activities
Reported in a separate note to the financial statements.
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.
ILLUSTRATION 5-24
Comprehensive
Statement
of Cash Flows
TERIMA KASIH