Cash flow direct method
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Cash flow direct method

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Cash flow direct method Presentation Transcript

  • 1. Baik menggunakan pendekatan indirect method dan direct method cash flow from investing activities danfinancing activities, akan menghasilkan pelaporan yang sama. Sedangkan untuk cash flow from operating activities akan melporkanjumlah cash flow yang sama , namun berbeda dalam perolehan, analisis dan pelaporan cash flownya.
  • 2. Bagaimana menyusun cash flow from operating activities
  • 3. Step 1 Cash receipt from customer Karena sales dalam income statement sebesar $1,180,000 dilaporkan menggunakan acrual basis. Untuk menentukan cash receipt from customer perlu dilakukan penyesuaian dengan cara sbb:Sales (reported on + Decrease in AR Cash receipt the income = from customer statement ) - Increase in ARSales $ 1,180,000 (lihat income statement)Less: increase in AR 9,000 (lihat Balance sheet)Cash Recived from customer $ 1,171,000
  • 4. Step 1 Lihat income statement Rundell Inc. Income Statement For the Year Ended December 31, 2006Sales $1,180,000Cost of merchandise sold 790,000Gross profit $ 390,000Operating expenses: Depreciation expense $ 7,000 Other operating expenses 196,000 Total operating expenses 203,000Income from operations $ 187,000Other income: Gain on sale of land $12,000Other expense: Interest expense 8,000 4,0000Income before income tax $ 191,000Income tax 83,000Net income $ 108,000 Tidak sama dgn kas yang diterima karena acrual basis
  • 5. Rundell Inc. Income Statement For the Year Ended December 31, 2006 Cash BasisSales $1,180,000 $1,171,000Cost of merchandise sold 790,000Gross profit Cash collected $390,000 ChangesOperating expenses: from customers Debit Credit Depreciation expense $ 7,000 Sales 1,180,000 Other operating expenses 196,000 Receivables Total operating expenses 9,000 203,000Income from operationsCash 1,171,000 $187,000Other income: Gain on sale of land increase in receivables The $12,000Other expense: represents a reduction in 4,000 Interest expense 8,000 cashIncome before income tax relative to the accrual inflow $ 191,000Income tax revenue reported on the income 83,000Net income $ 108,000 statement.
  • 6. Step 2 Cash Payment for merchandise Karena Cost of good sold sebesar $ 790,000 income statement sebesar dilaporkan menggunakan acrual basis. Untuk mengubah CoGS menjadi pembayaran secara cash sbb: + increase in inventories or Cost of Good Sold - decrease in inventories Cash payment (reported on the And = forincome statement ) + decrease in AP merchandise Or - Increase in AP Cost of merchandise sold $790,000 Deduct: decrease in inventories (8,000) Add: decrease in AP 3,200 Cash payment for merchandise $785,000
  • 7. Rundell Inc. Income Statement For the Year Ended December 31, 2006 Cash BasisSales $1,180,000 $1,171,000Cost of merchandise sold 790,000 (785,200)Gross profit $390,000Operating expenses: payments for Cash Changes merchandise Depreciation expense $ Debit Credit 7,000 Other operating of mdse. sold Cost expenses 196,000 790,000 Total operating expenses 203,000 InventoriesIncome from operations minus $187,000 8,000Other income: plus Accounts payable 3,200 Cash Gain on sale of land $12,000 785,200Other expense: Interest expense A decrease in Inventories (credit 8,000 4,000Income before income tax and an decrease191,000 change) $ in AccountsIncome tax Payable (debit change)83,000 the haveNet income $ 108,000 opposite effects.
  • 8. Rundell Inc. Income Statement For the Year Ended December 31, 2006 Cash BasisSales $1,180,000 $1,171,000Cost of merchandise sold 790,000 (785,200)Gross profit $ 390,000Operating expenses: Depreciation expense $ 7,000 0 Other operating expenses 196,000 Depreciation Total operating expenses Changes 203,000Income from operations Debit $Credit 187,000Other income:Depreciation expense 7,000 Gain on sale of land $12,000 Accumulated depreciation 7,000Other expense: Interest expense There is no cash flow for 8,000 4,000Income before income tax $ 191,000Income tax depreciation expense. 83,000Net income $ 108,000
  • 9. Step 3 Cash Payment for operating expenses Untuk operating expense yang pengeluarannya tidak mmerlukan cash (depreciation) tidak dilaporkan pada direct method.Operating expenses + Decrease in accrued expenses Cash paymentselain depreciation for operating (reported on the or = - increase in accrued expenseincome statement ) expenses Operating expenses other than depreciation $196,000 Deduct: increase in accrued expenses 2,200 Cash payment for operating expenses $194,000
  • 10. Rundell Inc. Income Statement For the Year Ended December 31, 2006 Cash BasisSales $1,180,000 $1,171,000Cost of merchandise sold 790,000 (785,200)Gross profit $ 390,000Operating expenses: Depreciation expense $ 7,000 0 Other operating expenses 196,000 (193,800) Total operating expenses 203,000 Cash payments for ChangesIncome from operations $ 187,000 operating expenses ChangesOther income: Debit Credit Gain on sale of land expenses Operating $12,000 196,000Other expense: Accrued expenses 2,200 Interest expense minus 8,000 193,800 4,000 CashIncome before income tax $ 191,000Income tax 83,000Net income $ 108,000
  • 11. Step 4 Gain or loss sale of fixed assetUntuk gain or loss of fixed asset tidak dilaporkan , karena merupakan bagian dari cash flow investing activities
  • 12. Rundell Inc. Income Statement For the Year Ended December 31, 2006 Cash BasisSales $1,180,000 $1,171,000Cost of merchandise sold 790,000 (785,200)Gross profit $ 390,000 Gain on sale ofOperating expenses: Changes investments Depreciation expense $ 7,000 Credit Debit 0 Cash Other operating expenses 72,000 196,000 (193,800) TotalInvestments operating expenses 60,000 203,000Income from operations of invest. Gain on sale 12,000 $ 187,000Other income: Gain on sale of land $12,000 0Other expense: InterestThe cash inflow of $72,000 will expense 8,000 4,000Income before income tax $ 191,000Income tax be shown in the investing section 83,000Net income the statement of cash flows and of $ 108,000 the gain is ignored.
  • 13. Step 5 Interest expense Rundell Inc. Income Statement For the Year Ended December 31, 2006 Cash BasisSales $1,180,000 $1,171,000Cost of merchandise sold 790,000 (785,200)Gross profit $ 390,000Operating expenses: Depreciation expense $ 7,000 0 Cash paid for Other operating expenses Changes 196,000 (193,800) interest expense Total operating expenses Debit Credit 203,000 Interest expenseIncome from operations 8,000 $ 187,000Other income:Cash Gain on sale of land $12,000 0Other expense: Interest expense 8,000 4,000 (8,000)Income before income tax $ 191,000Income tax There is no interest payable 83,000Net income account at the end of the 108,000 $ year.
  • 14. Step 6 Cash Payment for Income taxes Penyesuaian untuk mengubah income tax yang dilaporkan pada income statement Sbb: + Decrease in income tax Income tax payable Cash payment (reported on the or = for income taxincome statement ) - increase in income tax payable Income tax $ 83,000 Add:decrease in aincome tax payable 500 Cash payment for income tax $ 83,500
  • 15. Rundell Inc. Income Statement For the Year Ended December 31, 2006 Cash BasisSales $1,180,000 $1,171,000Cost of merchandise sold 790,000 (785,200)Gross profit $ 390,000Operating expenses: Depreciation expense $ 7,000 0 Other operating expenses 196,000 (193,800) Total operatingpaid for Cash expenses 203,000 ChangesIncome from operationstaxes income $ 187,000 Debit CreditOther income: Income tax expense 83,000 Gain on sale of land $12,000 Income tax payable plusOther expense: 500 Cash Interest expense 8,000 (83,500) 4,000 (8,000)Income before income tax $ 191,000Income tax 83,000 (83,500)Net income $ 108,000
  • 16. Rundell Inc. Income Statement For the Year Ended December 31, 2006 Cash BasisSales $1,180,000 $1,171,000Cost of merchandise sold 790,000 (785,200)Gross profit $ 390,000Operating expenses: Two different Depreciation expense $ 7,000 0 Other operating expenses 196,000 viewpoints (193,800) Total operating expenses of income from 203,000Income from operations $ 187,000Other income: operations Gain on sale of land $12,000 0Other expense: Accrual Cash Interest expense 8,000 Basis 4,000 Basis (8,000)Income before income tax $ 191,000Income tax 83,000 (83,500)Net income $ 108,000 $ 100,500
  • 17. Operating Activities—Direct MethodCash flows from operating activities: Cash inflows: Cash received from customers $1,171,000 Cash outflows: Cash payments for merchandise $785,200 Cash payments for operating expenses 193,800 Cash payments for interest 8,000 Cash payments for income tax 83,500 1,070,500Net cash flow from operating activities $ 100,500
  • 18. Operating Activities—Indirect MethodCash flows from operating activities: Net income per income statement $108,000 Add: Add: Depreciation $ 7,000 Decrease in inventories 8,000 Increase in accrued expenses 2,200 17,200 $125,200 Deduct: Inc. in accounts receivable $ 9,000 Dec. in accounts payable 3,200 Dec. in income taxes payable 500 Gain on sale of land 12,000 24,700 Net cash flow from operating activities $100,500
  • 19. Soal 1• Sunset Resort Inc. memiliki dan mengelola tempat peristirahatan (resort property). Pada 15 Januari 2006 salah satu dari propertinya terkena pencemaran limbah beracun. Sebagai akibat dari publikasi negatif, market price dari dari properti tersebut turun 40% selama tahun 2006. Pada tanggal 31 desember 2006, saldo akun dalam perusahaan yang terkait dengan properti yang turun nilainya adalah sbb:• Land $ 25,000,000• Building $ 80,000,000• Equipment $ 15,000,000Total $120,000,000Manajemen memutuskan penutupan tempat peristirahatan tersebut adalah satu-satunya pilihan. Sebagai akibatnya, building harus dihapuskan. Land dapat dijual kepada pihak lain dengan harga $ 17 juta, sementara equipment dijual dengan harga $ 4 juta. Diminta ; buatlah ayat jurnal untuk mencatat penurunan nilai aktiva (assets impairment) pada tanggal 31 desember 2006
  • 20. • Soal 2 Mango juice Company sedang mengalami penurunan bisnis akibat pemberitaan yang luas tentang kandungan kafein dalam jus yang diproduksinya. Akibatnya perusahaan harus melakukan restrukturisasi operasi. Dewan direksi menyetujui rencana tersebut dan mengumumkannya pada tanggal 1 juli 2006 dengan rincian sbb:1. menutup pabrik jus pada tanggal 15 oktober 2006. Biaya penutupan, relokasi peralatan dan karyawan diperkirakan sebesar $500,000 selama bulan Oktober. (closing and relocation cost)2. Memberhentikan 280 karyawan pabrik. Pesangon akan dibayarkan untuk karyawan yang diberhentikan sejumlah 400% dari penghasilan bulanan dan dibayarkan dalam empat kali angsuran pada tanggal 15 oktober 2006, 15 januari 2007, 15 april 2007 dan 15 juli 2007 (employee termination costs).3. Membatalkan kontrak pembelian bahan jus dengan denda pembatalan sebesar $120,000, terutang pada saat pemberitahuan pembatalan.Pemberitahuan akan disampaikan tanggal 15 agustus 2006 (contract termination costs)4. Rata-rata upah dari 280karyawan yang diberhentikan adalah $12 per jam dengan jam kerja rata-rata 180 jam per bulan.Diminta:a. Hitunglah total beban restrukturisasi yang terjadi.b. Buatlah ayat jurnal untuk beban restrukturisasi (restructuring charge) pada tanggal 1 Juli 2006( Gunakan akun restructuring obligations untuk biaya penutupan,relokasi dan PHK karyawanc. Buatlah ayat jurnal pada tanggal 15 oktober 2006 untuk pembayaran pesangon karyawan.d. Berapa saldo restructuring obligation pada balance sheet per tanggal 31 desember 2006
  • 21. Chapter 16 The End