MODUL ASISTENSI AKUNTANSI KEUANGAN II Asst.

Sofian & Jaden

CHAPTER 23
STATEMENT OF CASH FLOWS – DIRECT METHOD

Statement of Cash Flow (Laporan Arus Kas) berguna untuk mencatat atau melaporkan setiap transaksi yang
melibatkan kas, seperti penerimaan kas (cash receipt), pengeluaran kas (cash payment), dan perubahan pada
kas bersih (net change in cash) yang berasal dari aktivitas operasi (operating activities), investasi (investing
activities), dan pendanaan (financing activities) selama periode tertentu.

Informasi dalam statement of cash flows harus dapat membantu investor, kreditur, dan pengguna laporan
keuangan perusahaan lainnya dalam mengetahui:

1. Kemampuan perusahaan dalam menghasilkan cash flows di masa depan.

2. Kemampuan perusahaan dalam membayar deviden dan memenuhi kewajiban.
3. Untuk mengetahui alasan adanya perbedaan antara net income dan net cash flow dari aktivitas operasi.
4. Untuk mengetahui aktivitas investasi kas atau non kas dan pendanaan transaksi perusahaan selama periode
akuntansi.
Classification of Cash Flows

1. Operating Activities, yaitu meliputi perhitungan akun-akun yang terdapat dalam current assets dan current
liabilities.
CASH RECEIPT
1) Cash receipt from customer
(+) Acct. Receivable 
= Sales
(-) Acct. Receivable 

2) Cash receipt from interest

(+) Interest Receivable 
= Interest Revenue
(-) Interest Receivable 
3) Cash receipt from dividend
(+) Dividend Receivable 
= Dividend Revenue
(-) Dividend Receivable 
CASH OUTFLOW
1) Cash paid to supplier
(+) Inventory  (+) Account Payable 
= COGS
(-) Inventory  (-) Account Payable 

2) Cash paid for operating expense

(+) Prepaid Expense 
(+) Accrued Expense 

= Operating Expense (-) Prepaid Expense 

(-) Accrued Expense 
(-) Depreciation Expense

3) Cash paid for interest

(+) Interest Payable 
= Interest Expense
(-) Interest Payable 
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MODUL ASISTENSI AKUNTANSI KEUANGAN II Asst. Sofian & Jaden

4) Cash paid for tax

(+) Tax Payable 

= Tax Expense
(-) Tax Payable 

2. Investing Activities, yaitu meliputi perhitungan akun-akun yang terdapat dalam kegiatan investasi dan aset
tetap.

1) Cash receipt from sale of PPE

(+) Gain
=  PPE
(-) Loss

2) Cash receipt from sale of investment

(+) Gain
=  Investment
(-) Loss

3) Cash paid for purchase PPE/Investment = sejumlah bertambahnya nilai PPE/Investment tersebut

3. Financing Activities, yaitu meliputi perhitungan akun-akun yang terdapat dalam long-term liabilities, stock,
& Retained Earnings.
1) Cash receipt from Bonds Payable = sejumlah meningkatnya nilai Bonds tersebut
2) Cash paid from Bonds Payable Redemption = sejumah menurunnya nilai Bonds Payable tersebut
3) Cash paid for dividend
(+) Dividend Payable 
Dividend
(-) Dividend Payable 

Jika dividend tidak diketahui, maka dapat dihitung dengan cara:

Dividend = REbeg. + NI – REend.

4) Cash receipt from issued shares

Jika Share Premium  =  Common Stock + Share Premium

Jika Share Premium  =  Common Stock – Share Premium

5) Cash paid from repurchased ordinary shares = sejumlah meningkatnya nilai Treasury Shares, jika ada.
Tidak semua aktivitas dalam perusahaan melibatkan kas, seperti:

a) Penerbitan langsung ordinary shares untuk pembelian asset

b) Mengkonversikan bonds ke ordinary shares
c) Penerbitan bonds untuk pembelian asset
d) Pertukaran plant asset

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MODUL ASISTENSI AKUNTANSI KEUANGAN II Asst. Sofian & Jaden

Jika transaksi-transaksi yang tidak melibatkan kas seperti yang telah disebut di atas terjadi, perusahaan akan
menyisipkan catatan tambahan di bawah laporan arus kas yang dibuat atas transaksi-transaksi tersebut.
Format Statement of Cash Flows

COMPANY
Statement of Cash Flows – Direct Method
For the Year Ended December 31, 20X1

Cash flows from operating activities

Cash receipt from customer Xxx
Cash paid to supplier (xxx)
Cash Paid for operating expense (xxx)
Cash paid for interest (xxx)
Cash Paid for tax (xxx)
Net cash provided by operating activities xxx
Cash flows from investing activities
Cash receipt from sale investment Xxx
Cash paid for purchase land (xxx)
Cash paid for purchase equipment (xxx)
Net cash used by investing activities xxx
Cash flows from financing activities
Redemption of Bond Payable ( xxx)
Issuance of ordinary shares Xxx
Paid dividend (xxx)
Net cash used by financing activities xxx
Net increase (decrease) in cash xxx
Cash at beginning of period xxx
Cash at the end of period xxx

Hasil dari net increase (decrease) in cash harus sama dengan perubahan cash di statement of financial
position.

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MODUL ASISTENSI AKUNTANSI KEUANGAN II Asst. Sofian & Jaden

LATIHAN SOAL
SOAL 1
Laporan posisi keuangan komparatif untuk Ford Co. adalah sebagai berikut
Ford Co.
Comparative Statements of Financial Position
As of December 31, 2022 and 2021
Accounts 2022 2021
Cash $44,500 $ 17,000
Accounts Receivable 44,500 42,500
Inventory 83,000 57,000
Investments 0 15,500
Land 64,800 0
Equipment 115,500 82,500
Accumulated Depreciation-Equipment (36,500) (12,500)
Total Assets $ 315,800 $ 202,000
Accounts Payable $ 62,000 $ 42,000
Salaries Payable 7,800 7,000
Dividend Payable 6,000 5,000
Share Capital-Ordinary 29,500 24,500
Share Premium-Ordinary 110,000 42,000
Retained Earnings 100,500 81,500
Total Liabilities and Equities $ 315,800 $ 202,000

Ford Co.
Income Statement
For the Year Ended December 31, 2022

Sales revenue $ 482,500

Cost of Goods Sold (322,000)
Gross Profit 160,500
Operating Expense (110,000)
Operating Income 50,500
Other Income and Expenses: Loss on Sale of Investment 5,000
Income before tax 45,500
Income tax 24,500
Net Income $ 21,000

Informasi Tambahan:
1. Peralatan dan tanah diperoleh secara tunai
2. Tidak ada pelepasan peralatan pada tahun ini
3. Investasi dijual dengan tunai
4. Saham diterbitkan secara tunai
5. Dividen sudah dideklarasikan dan dibayar pada tahun ini

Diminta:
Buatlah Laporan Arus Kas (Statement of Cash Flow) tahun 2022 menggunakan metode langsung (Direct
Method)!

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MODUL ASISTENSI AKUNTANSI KEUANGAN II Asst. Sofian & Jaden

SOAL 2
Atlantis Inc.
Comparative Statement of Financial Position
As of December 31
Accounts 2022 2021
Land $ 350,000 $ 500,000
Buildings 900,000 900,000
Accumulated depreciation – building (100,000) (60,000)
Equipment 780,000 280,000
Accumulated depreciation – equipment (130,000) (60,000)
Inventory 200,000 -0-
Account receivable 350,000 185,000
Prepaid expense 22,000 30,000
Cash 330,000 150,000
Total Assets $ 2,702,000 $ 1,925,000
Share capital – ordinary (par $1) $ 1,067,000 $ 335,000
Retained earnings 885,000 635,000
Bonds payable 500,000 680,000
Accounts payable 250,000 275,000
Total Liabilities & Equity $ 2,702,000 $ 1,925,000

Atlantis Inc.
Income Statement
For the Year Ended December 31, 2022
Revenues $ 3,783,000
Cost of goods sold $ 2,000,000
Operating expense 900,000
Interest expense 75,000
Loss on sale of equipment 10,000 2,985,000
Income from operations 798,000
Income tax expense
450,000
Net Income $ 348,000

Additional Information:
1. Operating expenses include depreciation expense of $140,000 and expiration of prepaid expense
of $10,000.
2. Land was sold at its book value for cash.
3. Cash dividends of $280,000 were declared and paid.
4. Interest expense of $75,000 was paid in cash.
5. Equipment with a cost of $500,000 was purchased for cash. Equipment with a cost of $164,000 and
a book value of $150,000 was sold for $140,000 cash.
6. Bonds were redeemed at their book value for cash.
7. Ordinary shares ($ 1 par) were issued for cash.
Buatlah Laporan Arus Kas (Statement of Cash Flow) tahun 2022 menggunakan metode langsung (Direct
Method)!

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MODUL ASISTENSI AKUNTANSI KEUANGAN II Asst. Sofian & Jaden
SOAL 3
Royce Inc.
Comparative Statement of Financial Position
As of December 31
Accounts 2022 2021
Land $ 165,000 $ 210,000
Buildings 510,000 510,000
Accumulated depreciation – building (95,000) (25,000)
Equipment 590,000 230,000
Accumulated depreciation – equipment (94,000) (20,000)
Inventory 199,000 -0-
Account receivable 250,000 108,000
Prepaid expense 28,000 14,000
Cash 138,000 88,000
Total Assets $ 1,691,000 $ 1,115,000
Share capital – ordinary (par $1) $ 670,000 $ 170,000
Retained earnings 616,000 396,000
Bonds payable 316,000 420,000
Accounts payable 89,000 129,000
Total Liabilities & Equity $ 1,691,000 $ 1,115,000

Royce Inc.
Income Statement
For the Year Ended December 31, 2022
Revenues $ 2,675,000
Cost of goods sold $ 1,500,000
Operating expense 650,000
Interest expense 35,000
Loss on sale of equipment 3,000 2,188,000
Income from operations 487,000
Income tax expense
200,000
Net Income $
287,000

Additional Information:
1. Operating expenses include depreciation expense of $100,000 and expiration of prepaid expense
of $5,000.
2. Land was sold at its book value for cash.
3. Cash dividends of $150,000 were declared and paid.
4. Interest expense of $35,000 was paid in cash.
5. Equipment with a cost of $360,000 was purchased for cash. Equipment with a cost of $123,000 and
a book value of $108,000 was sold for $105,000 cash.
6. Bonds were redeemed at their book value for cash.
7. Ordinary shares ($ 1 par) were issued for cash.
Buatlah Laporan Arus Kas (Statement of Cash Flow) tahun 2022 menggunakan metode langsung (Direct
Method)!