2. 17-2
Memberikan informasi untuk membantu menilai:
• Kemampuan entitas untuk menghasilkan arus kas masa depan.
• Kemampuan entitas untuk membayar dividen dan memenuhi
kewajiban.
• Alasan perbedaan antara laba bersih dan kas bersih yang
disediakan (digunakan) oleh aktivitas operasi.
• Investasi tunai dan transaksi pembiayaan selama periode
tersebut.
Manfaat Laporan Arus Kas
1
4. 17-4
Operating activities — Item dalam Laba Rugi
Kas Masuk:
Penjualan barang dan jasa
Pendapatan bunga dan dividends.
Kas Keluar:
Pembayaran supplier.
Pembayaran Gaji.
Pembayaran Pajak.
Pembayaran Bunga
Pembayaran Beban lain.
Klasifikasi Arus Kas
5. 17-5
Investing activities
Kas Masuk:
Penjualan Aset non lancar.
Penjualan Investasi non lancar.
Penerimaan pokok dan bunga pinjaman
Kas Keluar:
Pembelian Aset non lancar.
Pembelian Investasi non lancar.
Pemberian pinjaman kepada pihak lain.
Klasifikasi Arus Kas
6. 17-6
Financing activities
Kas Masuk:
Penerbitan saham.
Penerbitan wesel bayar dan surat hutang.
Kas keluar:
Pembayaran dividen.
Pelunasan hutang jangka panjang
Pembelian Saham treasury
Classification of Cash Flows
7. 17-7
1. Penerbitan langsung saham biasa untuk membeli aset.
2. Konversi obligasi menjadi saham biasa.
3. Sewa (Leasing).
4. Pertukaran aset
Perusahaan melaporkan noncash activities pada
Daftar terpisah (di bawah LAK) atau
Dalam catatan atas laporan keuangan
Significant Noncash Activities
11. 17-11
Illustration: Classify each of these transactions by type of cash
flow activity.
1. Menerbitkan 100.000 saham dengan nilai
nominal $ 5 saham biasa seharga $ 800.000
tunai.
2. Meminjam $ 200.000 dari Castle Bank,
menandatangani wesel 5 tahun dengan bunga
8%.
3. Membeli dua truk semi-trailer seharga $
170.000 tunai.
4. Membayar karyawan $ 12.000 untuk gaji dan
upah.
5. Menerima uang tunai $ 20.000 atas layanan
yang dilakukan.
Latihan Klasifikasi Arus Kas
1
12. 17-12
Sumber Informasi:
1. Laporan Posisi Keuangan Komparatif
2. Laporan Laba Rugi tahun berjalan
3. Informasi tambahan
Menyusun Laporan Arus Kas Dengan
Indirect Method
2
15. 17-15
Indirect Method
Illustration 17-4
Informasi tambahan 2017:
1. Beban penyusutan terdiri dari $ 6.000 untuk bangunan dan $ 3.000 untuk peralatan.
2. Perusahaan menjual peralatan dengan nilai buku $ 7.000 (biaya $ 8.000, dikurangi
akumulasi penyusutan $ 1.000) untuk kas $ 4.000.
3. Menerbitkan $ 110.000 obligasi jangka panjang sebagai pertukaran langsung dengan
tanah.
4. Sebuah gedung seharga $ 120.000 dibeli dengan uang tunai. Peralatan seharga $ 25.000
juga dibeli dengan uang tunai.
5. Menerbitkan saham biasa seharga $ 20.000 tunai.
6. Perusahaan mengumumkan dan membayar dividen tunai $ 29.000.
16. 17-16
MENENTUKAN ARUS KAS BERSIH DARI AKTIVITAS
OPERASI DENGAN MENGKONVERSI LABA/RUGI DARI
ACCRUAL BASIS KE CASH BASIS.
Penyesuaian atas Laba/Rugi Akrual ke Kas:
Menambahkan kembali beban non kas (depreciation,
amortization, or depletion expense).
Mengurangkan keuntungan/kerugian.
Menganalisa perubahan dalam aset dan liabilitas lancar.
Step 1: Operating Activities
17. 17-17
Manakah contoh arus kas dari aktivitas operasi?
a. Pembayaran tunai kepada pemberi pinjaman untuk
bunga.
b. Penerimaan uang tunai dari penerbitan saham.
c. Pembayaran dividen tunai kepada pemegang saham
perusahaan.
d. Bukan dari salah satu di atas.
Question
Step 1: Operating Activities
18. 17-18
DEPRECIATION EXPENSE
Meskipun biaya penyusutan mengurangi laba bersih, itu tidak
mengurangi kas. Perusahaan harus menambahkannya
kembali ke laba bersih.
Cash flows from operating activities:
Net income 145,000
$
Adjustments to reconcile net income to net cash
provided by operating activities:
Depreciation expense 9,000
Net cash provided by operating activities 154,000
$
Step 1: Operating Activities
19. 17-19
LOSS ON DISPOSAL OF EQUIPMENT
Perusahaan melaporkan sebagai sumber kas di bagian
aktivitas investasi jumlah kas aktual yang diterima dari
penjualan.
• Kerugian karena asset yang dibuang ditambahkan ke laba
bersih di bagian operasi.
• Keuntungan penjualan dikurangkan dari laba bersih di
bagian operasi.
Step 1: Operating Activities
20. 17-20
Cash flows from operating activities:
Net income 145,000
$
Adjustments to reconcile net income to net cash
provided by operating activities:
Depreciation expense 9,000
Loss on disposal of equipment 3,000
Net cash provided by operating activities 157,000
$
Step 1: Operating Activities
LOSS ON DISPOSAL OF EQUIPMENT
21. 17-21
PERUBAHAN DALAM ASET LANCAR
Ketika saldo Piutang menurun, penerimaan kas lebih tinggi dari
pendapatan yang diperoleh dengan dasar akrual.
Simpulan: Perusahaan menambah jumlah penurunan piutang.
Ke laba bersih
Accounts Receivable
1/1/017 Balance 30,000
Sales Revenue 507,000
Receipts from customers 517,000
12/31/17 Balance 20,000
Step 1: Operating Activities
22. 17-22
Cash flows from operating activities:
Net income 145,000
$
Adjustments to reconcile net income to net cash
provided by operating activities:
Depreciation expense 9,000
Loss on disposal of equipment 3,000
Decrease in accounts receivable 10,000
Net cash provided by operating activities 167,000
$
Step 1: Operating Activities
23. 17-23
Ketika saldo Persediaan meningkat, harga pokok barang
dagangan yang dibeli melebihi harga pokok barang yang dijual
(Harga Pokok Penjualan).
Inventory
1/1/17 Balance 10,000
Purchases 155,000
Cost of goods sold 150,000
12/31/17 Balance 15,000
Simpulan: Harga pokok penjualan tidak mencerminkan
pembayaran tunai yang dilakukan untuk pembelian barang
dagangan. Perusahaan mengurangi laba bersih dari peningkatan
persediaan ini.
Step 1: Operating Activities
PERUBAHAN DALAM ASET LANCAR
24. 17-24
Cash flows from operating activities:
Net income 145,000
$
Adjustments to reconcile net income to net cash
provided by operating activities:
Depreciation expense 9,000
Loss on disposal of equipment 3,000
Decrease in accounts receivable 10,000
Increase in inventory (5,000)
Net cash provided by operating activities 162,000
$
Step 1: Operating Activities
25. 17-25
Ketika saldo Biaya Dibayar di Muka meningkat, kas yang
dibayarkan untuk biaya lebih tinggi daripada biaya yang
dilaporkan dengan basis akrual. Perusahaan mengurangi
penurunan dari laba bersih untuk mendapatkan kas bersih yang
diperoleh dari aktivitas operasi.
Jika biaya dibayar dimuka menurun, biaya yang dilaporkan
lebih tinggi dari biaya yang dibayarkan.
Step 1: Operating Activities
PERUBAHAN DALAM ASET LANCAR
26. 17-26
Cash flows from operating activities:
Net income 145,000
$
Adjustments to reconcile net income to net cash
provided by operating activities:
Depreciation expense 9,000
Loss on disposal of equipment 3,000
Decrease in accounts receivable 10,000
Increase in inventory (5,000)
Increase in prepaid expenses (4,000)
Net cash provided by operating activities 158,000
$
Step 1: Operating Activities
CHANGES TO NONCASH CURRENT ASSET
27. 17-27
PERUBAHAN DALAM LIABILITAS LANCAR
Ketika Hutang Usaha meningkat, perusahaan menerima lebih
banyak barang daripada yang sebenarnya dibayarkan.
Kenaikan tersebut ditambahkan ke laba bersih untuk
menentukan kas bersih yang diperoleh dari aktivitas operasi.
Ketika Hutang Pajak Pendapatan menurun, beban pajak
pendapatan yang dilaporkan dalam laporan laba rugi lebih kecil
dari jumlah pajak yang dibayarkan selama periode tersebut.
Penurunan tersebut dikurangkan dari laba bersih untuk
menentukan kas bersih yang diperoleh dari aktivitas operasi.
Step 1: Operating Activities
28. 17-28
Cash flows from operating activities:
Net income 145,000
$
Adjustments to reconcile net income to net cash
provided by operating activities:
Depreciation expense 9,000
Loss on disposal of equipment 3,000
Decrease in accounts receivable 10,000
Increase in inventory (5,000)
Increase in prepaid expenses (4,000)
Increase in accounts payable 16,000
Decrease in income taxes payable (2,000)
Net cash provided by operating activities 172,000
$
Step 1: Operating Activities
30. 17-30
Josh's PhotoPlus melaporkan laba bersih sebesar $ 73.000 untuk
tahun 2017. Termasuk dalam laporan laba rugi adalah beban
penyusutan $ 7.000 dan keuntungan pelepasan peralatan
sebesar $ 2.500.
Neraca komparatif Josh menunjukkan saldo berikut.
12/31/16 12/31/17
Accounts receivable $17,000 $21,000
Accounts payable 6,000 2,200
Hitung arus kas bersih yang dihasilkan dari aktivitas operasi
untuk Josh's PhotoPlus.
Latihan Cash from Operating Activities
2a
31. 17-31
From the additional information, the company acquired an office
building for $120,000 cash. This is a cash outflow reported in the
investing section.
1/1/17 Balance 40,000
Office building 120,000
12/31/17 Balance 160,000
Building
Step 2: Investing and Financing Activities
LO 2
32. 17-32
Net cash provided by operating activities 172,000
Cash flows from investing activities:
Purchase of building (120,000)
Purchase of equipment (25,000)
Sale of equipment 4,000
Net cash used by investing activities (141,000)
Cash flows from financing activities:
Issuance of common stock 20,000
Payment of cash dividends (29,000)
Net cash used by financing activities (9,000)
Net increase in cash 22,000
Cash at beginning of period 33,000
Cash at end of period 55,000
$
Disclosure: Issuance of bonds to purchase land 110,000
$
Illustration 17-13
Partial statement
Step 2: Investing and Financing Activities
LO 2
33. 17-33
The additional information explains that the equipment increase
resulted from two transactions: (1) a purchase of equipment of
$25,000, and (2) the sale for $4,000 of equipment costing $8,000.
1/1/17 Balance 10,000
Purchase 25,000
12/31/17 Balance 27,000
Equipment sold 8,000
Cash 4,000
Accumulated Depreciation 1,000
Loss on Disposal of Equipment 3,000
Equipment 8,000
Journal
Entry
Equipment
Step 2: Investing and Financing Activities
Illustration 17-12
LO 2
34. 17-34
Cash flows from operating activities:
Net income 145,000
$
Adjustments to reconcile net income to net cash
provided by operating activities:
Depreciation expense 9,000
Loss on disposal of equipment 3,000
Decrease in accounts receivable 10,000
Increase in inventory (5,000)
Increase in prepaid expenses (4,000)
Increase in accounts payable 16,000
Decrease in income taxes payable (2,000)
Net cash provided by operating activities 172,000
Cash flows from investing activities:
Purchase of building (120,000)
Purchase of equipment (25,000)
Sale of equipment 4,000
Net cash used by investing activities (141,000)
Cash flows from financing activities:
Issuance of common stock 20,000
Payment of cash dividends (29,000)
Net cash used by financing activities (9,000)
Net increase in cash 22,000
Cash at beginning of period 33,000
Cash at end of period 55,000
$
Statement
of Cash
Flows
Illustration 17-13
Indirect
Method
LO 2
35. 17-35
The increase in common stock resulted from the issuance of
new shares.
1/1/17 Balance 50,000
Shares sold 20,000
12/31/17 Balance 70,000
Common Stock
Step 2: Investing and Financing Activities
LO 2
36. 17-36
Net cash provided by operating activities 172,000
Cash flows from investing activities:
Purchase of building (120,000)
Purchase of equipment (25,000)
Sale of equipment 4,000
Net cash used by investing activities (141,000)
Cash flows from financing activities:
Issuance of common stock 20,000
Payment of cash dividends (29,000)
Net cash used by financing activities (9,000)
Net increase in cash 22,000
Cash at beginning of period 33,000
Cash at end of period 55,000
$
Disclosure: Issuance of bonds to purchase land 110,000
$
Illustration 17-13
Partial statement
Step 2: Investing and Financing Activities
LO 2
37. 17-37
Retained earnings increased $116,000 during the year. This
increase can be explained by two factors: (1) Net income of
$145,000 increased retained earnings, and (2) Dividends of
$29,000 decreased retained earnings.
1/1/17 Balance 48,000
Net income 145,000
12/31/17 Balance 164,000
Dividends 29,000
Retained Earnings
Step 2: Investing and Financing Activities
LO 2
38. 17-38
Cash flows from operating activities:
Net income 145,000
$
Adjustments to reconcile net income to net cash
provided by operating activities:
Depreciation expense 9,000
Loss on disposal of equipment 3,000
Decrease in accounts receivable 10,000
Increase in inventory (5,000)
Increase in prepaid expenses (4,000)
Increase in accounts payable 16,000
Decrease in income taxes payable (2,000)
Net cash provided by operating activities 172,000
Cash flows from investing activities:
Purchase of building (120,000)
Purchase of equipment (25,000)
Sale of equipment 4,000
Net cash used by investing activities (141,000)
Cash flows from financing activities:
Issuance of common stock 20,000
Payment of cash dividends (29,000)
Net cash used by financing activities (9,000)
Net increase in cash 22,000
Cash at beginning of period 33,000
Cash at end of period 55,000
$
Illustration 17-13
Indirect
Method
Statement
of Cash
Flows
LO 2
39. 17-39
Manakah contoh arus kas dari aktivitas investasi?
a. Penerimaan uang tunai dari penerbitan obligasi
terhutang.
b. Pembayaran tunai untuk membeli kembali modal yang
beredar
c. Penerimaan uang tunai dari penjualan peralatan
d. Pembayaran tunai kepada pemasok untuk persediaan.
Step 2: Investing and Financing Activities
Review
40. 17-40
Compare the net change in cash on the Statement of Cash
Flows with the change in the cash account reported on the
Balance Sheet to make sure the amounts agree.
Step 3: Net Change in Cash
Illustration 17-4
LO 2
2017 2016
41. 17-41
Company purchased land of $110,000 by issuing long-term
bonds. This is a significant noncash investing and financing
activity that merits disclosure in a separate schedule.
Land
1/1/17 Balance 20,000
Issued bonds 110,000
12/31/17 Balance 130,000
Bonds Payable
1/1/17 Balance 20,000
For land 110,000
12/31/17 Balance 130,000
Step 2: Non Cash Transactions
LO 2
42. 17-42
Net cash provided by operating activities 172,000
Cash flows from investing activities:
Purchase of building (120,000)
Purchase of equipment (25,000)
Sale of equipment 4,000
Net cash used by investing activities (141,000)
Cash flows from financing activities:
Issuance of common stock 20,000
Payment of cash dividends (29,000)
Net cash used by financing activities (9,000)
Net increase in cash 22,000
Cash at beginning of period 33,000
Cash at end of period 55,000
$
Disclosure: Issuance of bonds to purchase land 110,000
$
Illustration 17-13
Partial statement
Step 2: Non Cash Transactions
LO 2
43. 17-43
1. Hitung kas bersih yang diperoleh dari aktivitas
operasi dengan menyesuaikan setiap item dalam
laporan laba rugi dari basis akrual ke basis kas.
2. Perusahaan hanya melaporkan kelas utama
penerimaan kas operasi dan pembayaran tunai.
3. Untuk kelas utama ini, perbedaan antara
penerimaan kas dan pembayaran tunai adalah kas
bersih yang diperoleh dari aktivitas operasi.
DIRECT METHOD
4
47. 17-47
Direct Method
Illustration 17-4
Informasi tambahan 2017:
1. Beban penyusutan terdiri dari $ 6.000 untuk bangunan dan $ 3.000 untuk peralatan.
2. Perusahaan menjual peralatan dengan nilai buku $ 7.000 (biaya $ 8.000, dikurangi
akumulasi penyusutan $ 1.000) untuk kas $ 4.000.
3. Menerbitkan $ 110.000 obligasi jangka panjang sebagai pertukaran langsung dengan
tanah.
4. Sebuah gedung seharga $ 120.000 dibeli dengan uang tunai. Peralatan seharga $ 25.000
juga dibeli dengan uang tunai.
5. Menerbitkan saham biasa seharga $ 20.000 tunai.
6. Perusahaan mengumumkan dan membayar dividen tunai $ 29.000.
48. 17-48
Illustration 17A-4
Kas Masuk dari Pelanggan
Saldo Accounts receivable turun $10,000.
Illustration 17A-5
Accounts Receivable
1/1/017 Balance 30,000
Sales revenue 507,000
Receipts from customers 517,000
12/31/17 Balance 20,000
LO 4
Step 1: Operating Activities
49. 17-49
Kas keluar ke Supplier
Pada 2017, inventory naik $5,000 sehingga pembayaran kas kepada
supplier adalah $139,000.
Inventory
1/1/17 Balance 10,000
Purchases 155,000
Cost of goods sold 150,000
12/31/17 Balance 15,000
Accounts Payable
Payment to suppliers 139,000 1/1/17 Balance 12,000
12/31/17 Balance 28,000
Purchases 155,000
Step 1: Operating Activities
50. 17-50
Kas keluar ke Supplier
Pada 2017, inventory naik $5,000 sehingga pembayaran kas kepada
supplier adalah $139,000
LO 4
Step 1: Operating Activities
56. 17-56
Compare the net change in cash on the Statement of Cash Flows with
the change in the cash account reported on the Balance Sheet to
make sure the amounts agree.
LO 4
Step 3: Net Change in Cash
2017 2016
