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
-
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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
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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
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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
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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
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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
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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 longterm borrowings
Cash outflows for
 Payment of dividends
 Reacquisition of capital
stock
 Payment of amounts
borrowed
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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
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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
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Statement of Cash Flows – Direct Method
OPERATING ACTIVITIES
Cash received from customers
Cash paid to suppliers and employees
Interest received
Interest paid
Income taxes paid
$
Net cash provided (used) by operating activities
51,000
INVESTING ACTIVITIES
Capital expenditures
Proceeds from property, plant, and equipment
disposals
(30,000)
6,000
Net cash provided (used) by operating activities
FINANCING ACTIVITIES
Net proceeds from repayment of commercial paper
Proceeds from issuance of long-term debt
Dividends paid
(24,000)
(4,000)
6,000
(5,000)
Net cash provided (used) by financing activities
Increase in Cash
Beginning cash balance
Ending cash balance
370,000
(310,000)
10,000
(4,000)
(15,000)
(3,000)
$
24,000
8,000
32,000
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Statement of Cash Flows – Indirect Method
OPERATING ACTIVITIES
Net earnings
Provision for depreciation
Provision for allowance for doubtful accounts
Deferred income taxes
Loss on property, plant, and equipment disposals
Changes in operating assets and liabilities:
Receivables increase
Inventories increase
Accounts payable increase
Accrued income taxes increase
$
(2,000)
(4,000)
5,000
2,000
Net cash provided (used) by operating activities
51,000
INVESTING ACTIVITIES
Capital expenditures
Proceeds from property, plant, and equipment
disposals
(30,000)
6,000
Net cash provided (used) by operating activities
FINANCING ACTIVITIES
Net proceeds from repayment of commercial paper
Proceeds from issuance of long-term debt
Dividends paid
(24,000)
(4,000)
6,000
(5,000)
Net cash provided (used) by financing activities
Increase in Cash
Beginning cash balance
Ending cash balance
40,000
6,000
1,000
1,000
2,000
(3,000)
$
24,000
8,000
32,000
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Latihan soal
FINANCIAL REPORTING ANALYSIS – Gibson
P10-4
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