Matakuliah : F0282 - Analisis Laporan Keuangan Perusahaan Tahun : 2009 ANALISIS LAPORAN SUMBER DAN PENGGUNAAN DANA Pertemuan 9 Murniadi Purboatmodjo

LAPORAN SUMBER DAN PENGGUNAAN DANA Cash Flow analysis  explains the change in these focus accounts by examining all the accounts on BS other than the focus accounts Cash and cash equivalents: Cash on hand Cash on deposit Investments in short-term highly liquid securities

Purpose To provide the user with information as to why the cash position of the company changed during an accounting period To show all investing and financing activities, including the transaction that has no direct cash flow effect Example : company acquiring land (investing transaction) in exchange for common stock (financing transaction) The Effect All investing and financing transactions of the period must be disclosed on the CF statement or in supporting schedules, because these transactions will have future effects on CF

Statement of cash flow: Cash flows from operations + Cash flows from investing activities + Cash flows from financing activities = Change in cash + Beginning cash balance = Ending cash balance Supplemental disclosure: non-cash financing and investing activities

Operating Activities: Include all transactions and other events that are not investing and financing activities. Include delivering or producing goods for sale and providing services. CF from operating activities, generally the cash effect of transactions and other events that enter into the determination of NI

Payments for other expenses Operating Activities(cont’d): The cash effects of transactions and other events that enter into the determination of net income: Cash inflows from Sale of goods or services Returns on loans (interest) Return on equity securities (dividends) Cash outflows for Payments for acquisitions of inventory Payments to employees Payments for taxes Payments for interest Payments for other expenses

Investing Activities: Lending money and collecting on those loans and acquiring and selling investments and productive long-term assets: Cash inflows from Receipts for loans collected Sales of debt or equity securities Sales of plant, property, and equipment Cash outflows for Loans to other entities Investment in debt or equity securities Purchase of plant, property, and equipment

Financing Activities: Include CF relating to liability and owners’ equity. It involve IS items. Borrowing and repaying long-term loans; issuing equity securities; payment of dividends to shareholders: Cash inflows from Sale of equity securities Sale of bonds, mortgages, notes, and other short- and long-term borrowings Cash outflows for Payment of dividends Reacquisition of capital stock Payment of amounts borrowed

LAPORAN ARUS KAS (STATEMENT OF CASH FLOW) Ada 2 bentuk metode: Direct method Presents the income statement on a cash basis Encouraged by FASB 95 Supplemental information required: reconciliation of net income to cash provided by operations Shows cash collections from customers, interest and dividends collected, other operating cash receipts, cash paid to suppliers and employees, interest paid, taxes paid and other operating cash payments

STATEMENT OF CASH FLOW (cont’d) Indirect method Adjusts net income for items that affected net income but did not affect cash Supplemental information required: cash paid for income taxes and for interest Starts with net income and adjusts for deferrals; accruals; noncash items, such as depreciation and amortization; and nonoperating items, such as gains and losses on asset sales

Statement of Cash Flows – Direct Method

Statement of Cash Flows – Indirect Method

Latihan soal FINANCIAL REPORTING ANALYSIS – Gibson P10-4