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    Cash Flow Indirect

    Uploaded by

    Widury Ladya Jelita

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    © All Rights Reserved
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    Cash Flow Indirect

    Uploaded by

    Widury Ladya Jelita
    3 views3 pages

    Copyright

    © © All Rights Reserved

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    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    3 views3 pages

    Cash Flow Indirect

    Uploaded by

    Widury Ladya Jelita

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    of 3

    Nama : Widury Ladya Jelita

    NPM : 1012231005

    Tugas
    BUAT CASH FLOW DENGAN METODE INDIRECT

    ERNEST BANKS COMPANY


    BALANSHEET (NERACA)
    31 DESEMBER TAHUN 2021 DAN 2022
    KETERANGAN 2022 2021

    ASSETS

    CASH & CASH EQUIVALENT 23.000 13.000

    ACCOUNT RECEIVABLE 24.000 33.000

    INVENTORY 20.000 27.000

    PREPAID EXPENSES 20.000 13.000

    LAND 40.000 40.000

    PROPERTY, PLANT AND EQUIPMENT 200.000 225.000

    LESS ; ACCUM. DEPRECIATION (50.000) (67.500)

    TOTAL AKTIVA 277.000 283.500

    LIABILITIES AND STOCKHOLDERS EQUITY

    ACCOUNT PAYABLE 9.000 18.500

    ACCRUED EXPENSES PAYABLE 9.500 7.500

    INTEREST PAYABLE 1.000 1.500

    INCOME TAXES PAYABLE 3.000 2.000

    BOND PAYABLE 50.000 80.000

    COMMON STOCK 123.000 105.000

    RETAINED EARNINGS 81.500 69.000

    LIABILITIES AND STOCKHOLDERS EQUITY 277.000 283.500


    ERNEST BANKS COMPANY
    INCOME STATEMENT
    REVENUE
    SALES 600.000
    GAIN ON SALE OF PLANT ASSET 2.500
    602.500
    LESS EXPENSES ;
    COST OF GOOD SOLD 500.000
    SELLIOPERATING EXPENSES (EXCLUDING DEPRECIATION) 60.000
    DEPRECIATION EXPENSES 7.500
    INTEREST EXPENSE 5.000
    INCOME TAX EXPENSE 9.000
    TOTAL EXPENSES 581000
    NET INCOME 21.000

    CATATAN :
     Plant asset dijual dengan harga $ 62.500
     Dibeli Equipment dengan harga $ 60.000
     Dibayar deviden $ 8.500
    Jawaban

     CASH FLOW FROM OPERATING ACTIVITIES


    Net Income 21.000
    Adjusment :
    Depreciation Expense Of Equipment 7.500
    Gain from Sale of Plant Asset (2.500)
    5.000
    Account Receivable (Decrease) 9.000
    Inventory (Decrease) 7.000
    Accrued Expense (Increase) 2.000
    Income Tax Payable (Increase) 1.000
    Prepaid Expense (Increase) (7.000)
    Account Payable (Decrease) (9.500)
    Interest Payable (Decrease) (500)
    Net Cash In From Operating Activities 28.000

     CASH FLOW FROM INVESTING ACTIVITIES


    Sales Plant Asset 62.500
    Purchases Of Equipment *) (60.000)
    Net Cash Out From Investing Activities 2.500

     CASH FLOW FROM FINANCING ACTIVITIES


    Common Stock (Increase) 18.000
    Bond Payable (Decrease) (30.000)
    Deviden (Payment) (8.500)
    Net Cash Out From Financing Activities (20.500)
    Net Cash In 10.000

    Net Cash in / Cash out I + II + III = 10.000


    Cash & Cash Equivalent Beginning Inventory = 13.000
    Cash & Cash Equivalent Ending Inventory = 23.000

    *) Equipment awal – penjualan Eq + pembelian Eq = Equipment akhir


    225.000 - penjualan Eq + 60.000 = 200.000
    penjualan Eq = 200.000 - 165.000
    penjualan Eq = 35.000

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