06 Akuntansi Keuangan Menengah I Laporan Arus Kas

Presentasi berjudul: "06 Akuntansi Keuangan Menengah I Laporan Arus Kas"— Transcript presentasi:

1 06 Akuntansi Keuangan Menengah I Laporan Arus Kas
(Statement of Cash Flow) FEB RESKINO Akuntansi

2 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

3 Klasifikasi Account Form Illustration 5-17

4 Klasifikasi Report Form Illustration 5-17 LO 3

5 Tujuan Statement of Cash Flows
Tujuan utama: untuk menyediakan informasi yang relevan tentang cash receipts dan cash payments suatu perusahaan selama satu periode tertentu

6 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.

7 Konten dan Format Illustration 5-19

8 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.

9 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.

10 Contoh Soal

11 Contoh Soal Penyiapan aktivitas operating Illustration 5-22

12 Illustration 5-29 Laporan Arus Kas Berikut, Perusahaan menetapkan aktivitas investing dan financing nya

13 Contoh Statement of Cash Flows
Comprehensive Statement of Cash Flows

14 HARI SETIYAWATI RESKINO YESSI FITRI