Laporan arus kas

2. Baik menggunakan pendekatan indirect method dan
direct method cash flow from investing activities dan
financing activities, akan menghasilkan pelaporan yang
sama.
Sedangkan untuk cash flow from operating activities akan melporkan
jumlah cash flow yang sama , namun berbeda dalam perolehan, analisis
dan pelaporan cash flownya.

3. Bagaimana menyusun cash flow
from operating activities

4. 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 AR
Sales $ 1,180,000 (lihat income statement)
Less: increase in AR 9,000 (lihat Balance sheet)
Cash Recived from customer $ 1,171,000

5. Step 1
Lihat income statement
Rundell Inc.
Income Statement
For the Year Ended December 31, 2006
Sales $1,180,000
Cost of merchandise sold 790,000
Gross profit $ 390,000
Operating expenses:
Depreciation expense $ 7,000
Other operating expenses 196,000
Total operating expenses 203,000
Income from operations $ 187,000
Other income:
Gain on sale of land $12,000
Other expense:
Interest expense 8,000 4,0000
Income before income tax $ 191,000
Income tax 83,000
Net income $ 108,000
Tidak sama dgn kas yang
diterima karena acrual basis

7. Rundell Inc.
Income Statement
For the Year Ended December 31, 2006 Cash Basis
Sales $1,180,000 $1,171,000
Cost of merchandise sold 790,000
Gross profit Cash collected $390,000
Changes
Operating expenses: from customers
Debit Credit
Depreciation expense $ 7,000
Sales 1,180,000
Other operating expenses 196,000
Receivables
Total operating expenses 9,000 203,000
Income from operationsCash 1,171,000 $187,000
Other income:
Gain on sale of land increase in receivables
The $12,000
Other expense:
represents a reduction in 4,000
Interest expense 8,000
cash
Income before income tax relative to the accrual
inflow $ 191,000
Income tax revenue reported on the income 83,000
Net income $ 108,000
statement.

8. 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 = for
income 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

9. Rundell Inc.
Income Statement
For the Year Ended December 31, 2006 Cash Basis
Sales $1,180,000 $1,171,000
Cost of merchandise sold 790,000 (785,200)
Gross profit $390,000
Operating 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
Inventories
Income from operations
minus $187,000
8,000
Other income: plus
Accounts payable 3,200
Cash
Gain on sale of land $12,000 785,200
Other expense:
Interest expense
A decrease in Inventories (credit
8,000 4,000
Income before income tax and an decrease191,000
change) $ in Accounts
Income tax Payable (debit change)83,000 the
have
Net income $ 108,000
opposite effects.

10. Rundell Inc.
Income Statement
For the Year Ended December 31, 2006 Cash Basis
Sales $1,180,000 $1,171,000
Cost of merchandise sold 790,000 (785,200)
Gross profit $ 390,000
Operating expenses:
Depreciation expense $ 7,000 0
Other operating expenses 196,000
Depreciation
Total operating expenses Changes 203,000
Income from operations Debit $Credit
187,000
Other income:Depreciation expense 7,000
Gain on sale of land $12,000
Accumulated depreciation 7,000
Other expense:
Interest expense There is no cash flow for
8,000 4,000
Income before income tax $ 191,000
Income tax
depreciation expense. 83,000
Net income $ 108,000

12. 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 payment
selain depreciation for operating
(reported on the or =
- increase in accrued expense
income statement )
expenses
Operating expenses other than depreciation $196,000
Deduct: increase in accrued expenses 2,200
Cash payment for operating expenses $194,000

13. Rundell Inc.
Income Statement
For the Year Ended December 31, 2006 Cash Basis
Sales $1,180,000 $1,171,000
Cost of merchandise sold 790,000 (785,200)
Gross profit $ 390,000
Operating expenses:
Depreciation expense $ 7,000 0
Other operating expenses 196,000 (193,800)
Total operating expenses 203,000
Cash payments for Changes
Income from operations $ 187,000
operating expenses Changes
Other income: Debit Credit
Gain on sale of land expenses
Operating $12,000
196,000
Other expense:
Accrued expenses 2,200
Interest expense
minus
8,000 193,800
4,000
Cash
Income before income tax $ 191,000
Income tax 83,000
Net income $ 108,000

15. Step 4
Gain or loss sale of fixed asset
Untuk gain or loss of fixed asset tidak dilaporkan , karena merupakan
bagian dari cash flow investing activities

16. Rundell Inc.
Income Statement
For the Year Ended December 31, 2006 Cash Basis
Sales $1,180,000 $1,171,000
Cost of merchandise sold 790,000 (785,200)
Gross profit $ 390,000
Gain on sale of
Operating 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
203,000
Income from operations of invest.
Gain on sale 12,000
$ 187,000
Other income:
Gain on sale of land $12,000 0
Other expense:
InterestThe cash inflow of $72,000 will
expense 8,000 4,000
Income before income tax $ 191,000
Income tax
be shown in the investing section 83,000
Net income the statement of cash flows and
of $ 108,000
the gain is ignored.

17. Step 5
Interest expense
Rundell Inc.
Income Statement
For the Year Ended December 31, 2006 Cash Basis
Sales $1,180,000 $1,171,000
Cost of merchandise sold 790,000 (785,200)
Gross profit $ 390,000
Operating 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 expense
Income from operations 8,000 $ 187,000
Other income:Cash
Gain on sale of land $12,000 0
Other expense:
Interest expense 8,000 4,000 (8,000)
Income before income tax $ 191,000
Income tax There is no interest payable
83,000
Net income account at the end of the 108,000
$ year.

18. 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 tax
income statement ) - increase in income tax
payable
Income tax $ 83,000
Add:decrease in aincome tax payable 500
Cash payment for income tax $ 83,500

19. Rundell Inc.
Income Statement
For the Year Ended December 31, 2006 Cash Basis
Sales $1,180,000 $1,171,000
Cost of merchandise sold 790,000 (785,200)
Gross profit $ 390,000
Operating expenses:
Depreciation expense $ 7,000 0
Other operating expenses 196,000 (193,800)
Total operatingpaid for
Cash expenses 203,000
Changes
Income from operationstaxes
income $ 187,000
Debit Credit
Other income:
Income tax expense 83,000
Gain on sale of land $12,000
Income tax payable plus
Other expense: 500
Cash
Interest expense 8,000 (83,500)
4,000 (8,000)
Income before income tax $ 191,000
Income tax 83,000 (83,500)
Net income $ 108,000

21. Rundell Inc.
Income Statement
For the Year Ended December 31, 2006 Cash Basis
Sales $1,180,000 $1,171,000
Cost of merchandise sold 790,000 (785,200)
Gross profit $ 390,000
Operating expenses: Two different
Depreciation expense $ 7,000 0
Other operating expenses 196,000
viewpoints (193,800)
Total operating expenses of income from
203,000
Income from operations $ 187,000
Other income: operations
Gain on sale of land $12,000 0
Other expense: Accrual Cash
Interest expense 8,000 Basis
4,000 Basis
(8,000)
Income before income tax $ 191,000
Income tax 83,000 (83,500)
Net income $ 108,000 $ 100,500

22. Operating Activities—Direct Method
Cash 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 1,070,500
Net cash flow from operating activities $ 100,500

23. Operating Activities—Indirect Method
Cash 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

24. 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 $ 15,000,000
Total $120,000,000
Manajemen 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

25. •
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 karyawan
c. 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

26. Chapter 16
The End