Statement of Cash Flows

Norma Yunidya W.
Nadia Klarita


Winni Carolin

Faudarita Umaida
Adis? Amalia


Fortuna Oktavia

041511333028
041511333150
041511333243
041511333247
041511333248
041511333252

Basic Elements of the

Statement Cash Flow
Opera?ng
Ac?vi?es

Inves?ng
Ac?vi?es

Financing
Ac?vi?es

Opera?ng Ac?vi?es

Semua transaksi yang ?dak termasuk inves?ng

dan nancing ac?vi?es.
Typical cash inows: From sales of goods and service
From return on loans (interest)
From return on equity securi?es (dvidend)

Typical cash ouOlows:

Payment for acquisi?ons of inventory

Payment to employees
Payment to government
Payment to interest expense
Payment to supplies for other expenses

Inves?ng Ac?vi?es

Semua ak?vitas termasuk meminjam uang dan

mengumpulkan pinjaman tersebut serta menjual dan
membeli investasi dan aset jangka panjang
Typical cash inows:
From receipt from loans collected
From sales of equity securi?es of other corp

Typical cash ouOlows:

From sales of property, pant and equipment

Loans to other en?tes
Payment to employees
Purchase of equity securi?es of other
corpora?on
Purchase of property, pland and equipment

Financing Ac?vi?es

Semua ak?vitas yang berhubungan dengan kewajiban dan

modal
Typical cash ows: From sales of equity securi?es
From sales of bonds, mortgages, notes,
and other short term or long term
borrowing

Typical cash ouOlows: Payment of dividends

Payment of amounts borrowed
reacquisi?ons of the rm capital stock

OPERATING CASHFLOW/CURRENT MATURITIES

OF LONG-TERM DEBT AND CURRENT NOTES
PAYABLE
Mengukur seberapa banyak cashow
perusahaan dapat meng-cover hutang lancar
jangka panjang perusahaan. Semakin besar
nilainya, maka semakin baik likuiditas
perusahaan.

/
+

Opera?ng casow/current maturi?es of longterm

debt and current notes payable berkurang dari tahun
2013 ke tahun 2014

Operating Cash Flow/ Total

Debt
Mengungkapkan kemampuan perusahaan untuk
membayar total utang dengan arus kas dari
ak?vitas operasi.
Rasio yang ?nggi berar? perusahaan lebih mampu
untuk membayar utang-utang yang ada.

Total Opera?ng Cash Flow

TOTAL DEBT

2013

2014

Opera?ng Cash Flow

Rp 10,802,179,000,000

Rp 11,103,195,000,000

Total Debt

Rp 13,249,559,000,000

Rp 14,882,516,000,000

0,815

0,746

Hasil yang didapat :

Rasio tahun 2014 lebih rendah dari 2013 yang berar? kemampuan
untuk membayar utang menurun dari tahun 2013 ke 2014

Opera?ng Cash Flow Per Share

/


2013

2014

11.103.195.000.000 0/4.383.000.000

2533,2

= 10.802.179.000.000 0/4.383.000.000 =
2464,5

Opera?ng cash ow per share

indicates the funds ow per
common share outstanding.

Opera?ng Cash Flow/Cash Dividends

2013

2014

11.103.195.000.000/9.950.000.000.000 10.802.179.000.000/10.650.000.000.000

= 1.11

= 1.01

The opera?ng cash ow / cash

dividends indicates a rms ability to
cover cash dividends with the yearly
opera?ng cash ow

Cash Flows from Opera?ng Ac?vi?es

The direct method reports opera?ng cash
inows (receipts) and cash ouOlows
(payments) as follows:
The primary
opera1ng cash
inow is cash
received from
customers.

 The indirect method reports the opera?ng

cash ows by beginning with net income and
adjus?ng it for revenues and expenses that do
not involve the receipt or payment of cash as
follows:

Cash Flows from Inves?ng Ac?vi?es

Cash inows from inves?ng ac?vi?es normally
arise from selling xed assets, investments,
and intangible assets.
Cash ouOlows from inves?ng ac?vi?es
normally include payments to acquire xed
assets, investments, and intangible assets.

Cash Flows from Financing Ac?vi?es

Cash inows from nancing ac?vi?es normally
arise from issuing long-term debt or equity
securi?es.
Cash ouOlows from nancing ac?vi?es
normally include paying cash dividends,
repaying long-term debt, and acquiring
treasury stock.

 The following account balance changes indicate

cash inows:
- Decrease in assets
- Increase in liabili?es
- Increase in stockholders equity
Cash ouOlows are indicated by the following
account balance changes:
- Increase in assets
- Decrease in liabili?es
- Decrease in stockholders equity