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

3. 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

4. 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

5. 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

6. 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

7. 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

8. 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

9. 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

10. 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

11. 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

12. Statement of Cash Flows – Direct Method

13. Statement of Cash Flows – Indirect Method

14. Latihan soal
FINANCIAL REPORTING ANALYSIS – Gibson
P10-4