JENDELA AKUNTANSI: KUNCI UKK AKUNTANSI 2017 PAKET 1 22. CASH FLOW

UD WIRASTRI
CASH FLOW STATEMENTS
For The Year Ended, December, 31, 2015
OPERATING ACTIVITIES
Income After Taxes
Depreciation Expense
Bad Debts
Account Receivable
Allowances for Bad Debts
Merchandise Inventory
Office Supplies
Prepaid Insurance
Prepaid Rent
Prepaid Taxes
Credit Card
Account Payable
PPN Payable
PPN Outcome

Increase/Decrease
Increase/Decrease

Increase/Decrease
Increase/Decrease
Increase/Decrease
Increase/Decrease
Increase/Decrease
Increase/Decrease
Increase/Decrease
Increase/Decrease
Increase/Decrease
Increase/Decrease
0 Increase/Decrease
Net Cash flow from operating activities

PPN Income

268.624.100
8.000.000
6.000.000
(653.305.000)
(541.500.000)

(12.500.000)
(7.000.000)
(17.000.000)
(89.000.000)
717.420.000
138.948.000
(119.000.000)
(300.312.900)

INVESTING ACTIVITIES
Investment
Purchases of Land

(70.000.000)
(60.000.000)
Net cash flow used to Investing activities

FINANCING ACTIVITIES
Payment Bank Loan

(130.000.000)

285.000.000
Net cash flow Used to Investing activities

285.000.000

Increase/Decrease Cash & Equivalent Cash

(145.312.900)

Cash & Equivalent Cash 31 desember 2014
Cash & Equivalent Cash 31 desember 2015

(145.312.900)

Operating Activities Used
Indirect Method

(389.680.900)