06 Akuntansi Keuangan Menengah I Laporan Arus Kas (Statement of Cash Flow) FEB RESKINO Akuntansi
Definisi Laporan Arus Kas Adalah bagian dari laporan keuangan suatu perusahaan yang dihasilkan pada suatu periode akuntansi yang menunjukkan aliran masuk dan keluar uang (kas) perusahaan
Klasifikasi Account Form Illustration 5-17
Klasifikasi Report Form Illustration 5-17 LO 3
Tujuan Statement of Cash Flows Tujuan utama: untuk menyediakan informasi yang relevan tentang cash receipts dan cash payments suatu perusahaan selama satu periode tertentu
Konten dan Format Operating Investing Financing Cash inflows and outflows from operations. Cash inflows and outflows from non-current assets. Cash inflows and outflows from non-current liabilities and equity. Laporan arus kas membantu users mengevaluasi liquidity, solvency, dan financial flexibility.
Konten dan Format Illustration 5-19
Penyajian Statement of Cash Flows Sumber Informasi Informasi diperoleh dari beberapa sumber: (1) comparative statement of financial position, (2) current income statement, dan (3) Data transaksi terpilih LO 6 Prepare a basic statement of cash flows.
Contoh Soal Statement of Cash Flows: 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. Illustration 5-20 shows the company’s comparative statement of financial position at the beginning and end of 2011.
Contoh Soal
Contoh Soal Penyiapan aktivitas operating Illustration 5-22
Illustration 5-29 Laporan Arus Kas Berikut, Perusahaan menetapkan aktivitas investing dan financing nya
Contoh Statement of Cash Flows Comprehensive Statement of Cash Flows
HARI SETIYAWATI RESKINO YESSI FITRI